[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce A.>mk598  
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审计词汇英汉对照 UWT%0t_T  
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ability to continue as a going concern               持续经营能力 C:B7%<  
acceptability                                     可接受性，可接受程度 !v}TRGX  
acceptable level of detection risk                     检查风险的可接受水平 PYCN3s#Gi  
acceptance of engagement                       接受委托 >pF*unC;  
accepting the engagement for the first time              首次接受委托 UF+Qx/4h0  
access to asset                                         对资产的接触 }zGx0 Q  
according to                                     根据，依据，依照 !1l~UB_  
account balance                                账户余额 i(4<MB1 a  
account for                                       对……进行会计处理，核算；解释 &J3QO%  
accounting                                        会计，会计学 -Q20af-  
accounting advisory serve                        会计咨询服务 G^.N$wcv  
accounting firm                                 会计师事务所 B0Df7jr%`>  
accounting information                      会计信息，会计资料 W %*#rcdq  
accounting period                             会计期间 }a;xs};X;  
accounting policies                                   会计政策 t]HY@@0g  
accounting professional bodies                 会计职业组织，会计职业团体 3"x_Y  
accounting records                                   会计记录 OHndZ$'fI  
accounting responsibility                           会计责任 'D21A8*N  
accounting service                             会计服务 Go%Z^pF3CO  
accounting standards                                会计准则 Yc7YNC.  
Accounting Standards for Business Enterprises       企业会计准则 FJ 3S  
accounting system                             会计系统 kyHli~Nr"  
accounting treatment                                会计处理 -P
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accuracy                                    准确性，精确性 O=jLZ2os  
additional audit procedures                      追加审计程序 7DAP_C  
addressee                                         收件人，收信人 |0[Buh[_:c  
Administration of State-owned Assets  (the～)     国有资产管理局 ei5YxV6I  
administrative laws and regulations                 行政法规 F{x+1hct0  
adverse impact                                 不利影响，负面影响 iwF_'I$#N  
adverse opinion                                反对意见 WZ-~F/:c%  
advisory group                                  咨询组，顾问组 =mYf] PIX  
agency fee                                        代理费，代理费用 BgXZr,?  
aggregate                                          总计，合计为…… CV0id&Nv  
alternation of document and record                 变造文件和记录 72, m c  
alternative audit procedures                      替代审计程序，备选审计程序 W1REF9i){  
amend                                              修改，修订 l|.}>SfL^u  
amortisation                                      摊销 ^+yz}YFM  
analytical capacity                             分析能力 ]^ R':YE  
analytical procedures                               分析性程序 [Qn N1k  
annual financial statements                        年度会计报表，年度财务报表 6 - 3?&+  
appendix                                          附录，附表 Em!- W5*s  
applicable                                         适用的 Z VXPp-M  
applicable laws and regulations                 适用的法规 d2
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application systems                                  应用系统 o898pg  
apply consistently                              一贯地执行，一贯地实施 VukbvBWPN  
appropriate                                       适当的，合适的； v.]{b8RR  
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appropriate authorization                          适当的授权 `jeATxWv  
appropriateness of audit evidence                    审计证据的适当性 ~:Rbd9IB  
approval                                    批准，核准 =E2 a#Vd  
assertion                                    (会计报表上的)认定；确认 M86"J:\u]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JSB+g;  
asset                                                 资产，财产 aBC5?V*e%  
asset restructuring                             资产重组 iYr)Ao
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assignment of duties                                 职责的划分 X,49(-~\  
assistant                                     助理，助理人员 j-9)Sijj{  
associated company                                 联属公司，联营公司 OJm ]gb7  
association                                        联合，结合；协会，社团 *tv&=  
assumption                                       假设，假定 jG1(Oe;#  
at a given date                                         在某一特定时日 KPToyCyR1  
attestation                                         鉴证，公证 H q
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attestation service                             鉴证服务 sTd@/>S?p  
audit adjustment                                审计调整 ,N GHv?.N  
audit areas                                        审计领域 /bykIUTKI  
audit conclusion                                审计结论 3S3 a|_+%  
audit effectiveness                             审计效果 @g#5d|U);  
audit efficiency                                  审计效率 <6(0ZO%,C!  
audit engagement letter                      审计业务约定书 H8YwMhE7  
audit evidence                                          审计证据 7L
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audit fee                                    审计费 z\eQB%aM  
audit files                                          审计档案 $q\"d?n  
audit findings                                     审计中发现的事项 0h1u W26^  
audit implementation stage                        审计实施阶段 h3 HUdu  
audit mark                                        审计标识 E+Bc>xl@m  
audit materiality                                 审计重要性 ddgDq0N1j  
audit method                                     审计方法 uqcG3Pi  
audit objective                                         审计目标，审计目的 E7O3$B8  
audit of financial statements                      会计报表审计，财务报表审计 bpc1>?  
audit opinion                                     审计意见 IT NFmD  
audit period                                      被审计期间，被审计年度 {H/%2   
audit plan                                          审计计划 {|oWU8. l  
audit planning                                    编制审计计划，制定审计计划，审计计划 Nk@-yZ@,8  
audit planning stage                                  审计计划阶段 bo#xqSGQ  
audit procedure                                审计程序 $R'?OK(`  
audit programme                               审计程序表，具体审计计划 $]LS!@ Rm  
audit report                                       审计报告 8)S)!2 _h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7>f2P!:  
audit report with a qualified opinion                 有保留意见的审计报告 N)mZ!K44  
audit report with an adverse opinion                否定意见的审计报告 K#k/t"r  
audit report with dual dates                      双重日期审计报告 -;g
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audit reporting stage                                 审计报告阶段 u0#KBXRo  
audit responsibility                                   审计责任 eZ:iW#YF  
audit results                                      审计结果 )<HvIr(xr  
audit risk                                          审计风险 a8TtItN  
audit sampling                                          审计抽样 w!"A$+~  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,Mw93Kp Va  
audit strategies                                  审计策略 waMV6w)<  
audit summary                                         审计总结，审计小结 ]?]M5rP  
audit team                                         审计小组 Tbm ~@k(C  
audit test                                    审计测试 m%.4OXX"&  
audit trail                                          审计轨迹 K1X-<5]{  
audit work                                        审计工作 M.Q HE2  
audit working paper                                 审计工作底稿 oO;L l?~  
audited financial statement                        审计会计报表，已审计财务报表 z9 0JZA  
Auditing Guidelines (the～)                      审计规范指南 o1#3A  
auditing standards                             审计准则 fYuSfB+<  
audit-oriented working paper                          (审计)业务类工作底稿 |]<#![!h
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authorisation                                     授权 0y$VPgsKf  
authorisation of transaction                       交易的授权 7l7VT
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availability                                         可获得性
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balance                                      余额；差额；平衡 "iEnsP@'Wg  
balance sheet                                    资产负债表 vFL$wr  
bank                                                 银行 }-:B`:K&  
bank account                                    银行账户，银行户头 (LsVd2Ab
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bank statement                                 银行对账单 %( OP  [  
barter transaction                              易货交易，以物换物交易 rL\}>VC)  
basis of audit                                    审计依据 Yp(0XP5o  
basis of preparation                                (会计报表的)编制基础 g5#LoGc  
book of account                               账目，账簿 Vsi:O7|+ }  
borrowing                                         借款，贷款，借债 8{0XqE~ix=  
branch                                              分支，分支机构，分店 ^GV'Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 eTjPztdJbx  
budget                                              预算 Zsapu1HoL\  
building                                      建筑物；大楼 {*bx8*y1  
business conditions                                  业务情况，经营情况 274j7Y'  
business licence                               (企业等的)营业执照 &FmT T8"l  
business relation                                业务关系 wxBHlgK4z  
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