[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 s((_^yf  
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审计词汇英汉对照 f
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ability to continue as a going concern               持续经营能力 Pi|oO-M  
acceptability                                     可接受性，可接受程度 6Bm2_B  
acceptable level of detection risk                     检查风险的可接受水平 h?:Y\DlU'  
acceptance of engagement                       接受委托 0=J69Yd  
accepting the engagement for the first time              首次接受委托 ) N"gW*  
access to asset                                         对资产的接触 V_7xXuM/  
according to                                     根据，依据，依照 <ByDT$E_  
account balance                                账户余额 =8fZG t  
account for                                       对……进行会计处理，核算；解释 *`V-zD  
accounting                                        会计，会计学 `Lu\zR%<  
accounting advisory serve                        会计咨询服务 Mky8qVQ2  
accounting firm                                 会计师事务所 _j2h3lCT  
accounting information                      会计信息，会计资料 I2=Kq{  
accounting period                             会计期间 )p;gm`42oY  
accounting policies                                   会计政策 f?C !
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accounting professional bodies                 会计职业组织，会计职业团体  qz:_T  
accounting records                                   会计记录 oYN# T=Xi  
accounting responsibility                           会计责任 {N,w5!cP  
accounting service                             会计服务 X_eV<]zA+  
accounting standards                                会计准则 pf`li]j'V  
Accounting Standards for Business Enterprises       企业会计准则 h@D4~(r  
accounting system                             会计系统
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accounting treatment                                会计处理 %rRpUrnm  
accuracy                                    准确性，精确性 Fk,3th  
additional audit procedures                      追加审计程序 , 0rC_)&B  
addressee                                         收件人，收信人 u$[T8UqF  
Administration of State-owned Assets  (the～)     国有资产管理局 '17u W
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administrative laws and regulations                 行政法规 jWW2&cBm\  
adverse impact                                 不利影响，负面影响 X|wXTecg*|  
adverse opinion                                反对意见 6A/|XwfE/v  
advisory group                                  咨询组，顾问组 U-s6h;^O  
agency fee                                        代理费，代理费用 QrPWS-3~!  
aggregate                                          总计，合计为…… hTn }AsfLY  
alternation of document and record                 变造文件和记录 y6?Q5x9M  
alternative audit procedures                      替代审计程序，备选审计程序 Q\:'gx8`  
amend                                              修改，修订 EH$wW
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amortisation                                      摊销 ,O(XNA(C  
analytical capacity                             分析能力 \9/n~/{  
analytical procedures                               分析性程序 es(vW
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annual financial statements                        年度会计报表，年度财务报表 &/, BFx"  
appendix                                          附录，附表 Ec6{?\  
applicable                                         适用的 1.H"$D>TC  
applicable laws and regulations                 适用的法规 XfsCu>  
application systems                                  应用系统 ^J~ }KOH  
apply consistently                              一贯地执行，一贯地实施 9HEc=,D|  
appropriate                                       适当的，合适的； n5]<|>Uvx  
征用，挪用 >8tE`2[i*  
appropriate authorization                          适当的授权 Gz@%UIv  
appropriateness of audit evidence                    审计证据的适当性 `u-VGd\  
approval                                    批准，核准 +-~;?wA  
assertion                                    (会计报表上的)认定；确认 ,_lwT}*w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Qw5M \   
asset                                                 资产，财产 %e1vq  
asset restructuring                             资产重组 O.K8$  
assignment of duties                                 职责的划分 ?0;b}Xl-  
assistant                                     助理，助理人员 t8)Fkx#8}  
associated company                                 联属公司，联营公司 sfrh+o57  
association                                        联合，结合；协会，社团 jv|IV  
assumption                                       假设，假定 >v<}$v6D~  
at a given date                                         在某一特定时日 IW BVfN->}  
attestation                                         鉴证，公证 (%fGS
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attestation service                             鉴证服务 >PGm}s_  
audit adjustment                                审计调整 P7y[9|^  
audit areas                                        审计领域 0`ib_&yI  
audit conclusion                                审计结论 wc,y+C#V  
audit effectiveness                             审计效果 !6 $>|  
audit efficiency                                  审计效率 {G{@bUG]p  
audit engagement letter                      审计业务约定书 s_*eX N  
audit evidence                                          审计证据 !J6s^um  
audit fee                                    审计费 2iG(v._x  
audit files                                          审计档案 *<A;jP  
audit findings                                     审计中发现的事项 =k/n  
audit implementation stage                        审计实施阶段 Vi?Z`G]w!  
audit mark                                        审计标识 ~IWi@m{  
audit materiality                                 审计重要性 X"1<G3m4  
audit method                                     审计方法 m9B3]H  
audit objective                                         审计目标，审计目的 X)&Z{ V>  
audit of financial statements                      会计报表审计，财务报表审计 !eTS PM  
audit opinion                                     审计意见 u('OHPqq  
audit period                                      被审计期间，被审计年度 `Ys })Pl  
audit plan                                          审计计划 mpF_+Mn  
audit planning                                    编制审计计划，制定审计计划，审计计划 */+s^{W7  
audit planning stage                                  审计计划阶段 e-K8K+7  
audit procedure                                审计程序 G[^G~U\+!  
audit programme                               审计程序表，具体审计计划 jN<]yhqf  
audit report                                       审计报告 E8dp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UQdQtj1'  
audit report with a qualified opinion                 有保留意见的审计报告 x> q3w# B  
audit report with an adverse opinion                否定意见的审计报告 Q.] )yqX6  
audit report with dual dates                      双重日期审计报告 7lj-Z~1  
audit reporting stage                                 审计报告阶段 Vlz T  
audit responsibility                                   审计责任 uHIWbF<0oo  
audit results                                      审计结果 Y'HF^jv]R  
audit risk                                          审计风险 }n7e_qy4  
audit sampling                                          审计抽样 g`6wj|@ =W  
audit sampling techniques                         审计抽样方法，审计抽样技术 w:LCm `d  
audit strategies                                  审计策略 W|Tew-H{h_  
audit summary                                         审计总结，审计小结 2Ee1mbZVw8  
audit team                                         审计小组 xq)/QR  
audit test                                    审计测试 F@lpjW  
audit trail                                          审计轨迹 ]VH@\ f  
audit work                                        审计工作 %Uk/P  
audit working paper                                 审计工作底稿 Iq=B]oE  
audited financial statement                        审计会计报表，已审计财务报表 BT1'@qF  
Auditing Guidelines (the～)                      审计规范指南 ? 7EVmF  
auditing standards                             审计准则 `;qZ$HH  
audit-oriented working paper                          (审计)业务类工作底稿 D6oby*_w  
authorisation                                     授权 &}$D[ 4N  
authorisation of transaction                       交易的授权 [-gKkOT8E  
availability                                         可获得性 M^f1D&A  
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balance                                      余额；差额；平衡 q{ 1U  
balance sheet                                    资产负债表 *! /#39  
bank                                                 银行 csM|VNE>  
bank account                                    银行账户，银行户头 |K-lgrA  
bank statement                                 银行对账单 {4 d$]o0V  
barter transaction                              易货交易，以物换物交易 4<K`yU]"  
basis of audit                                    审计依据 I`kp5lGD2  
basis of preparation                                (会计报表的)编制基础 bx^EaXj(r  
book of account                               账目，账簿 )It4al^\  
borrowing                                         借款，贷款，借债 NKKOA  
branch                                              分支，分支机构，分店 NETC{:j  
brought forward                                (账户余额等的)承上年，承上期，承上页 xi\RUAW  
budget                                              预算 }x1IFTa!  
building                                      建筑物；大楼 z}tp0~C  
business conditions                                  业务情况，经营情况 &RrQ()<as  
business licence                               (企业等的)营业执照 JW[\"`x!  
business relation                                业务关系 f4T0Y["QA  
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