[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 ~b(i&DVK  
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审计词汇英汉对照 9,c(ys
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ability to continue as a going concern               持续经营能力 N'F77 .  
acceptability                                     可接受性，可接受程度 n"$jG:AQJ  
acceptable level of detection risk                     检查风险的可接受水平 &PL8|w  
acceptance of engagement                       接受委托 #`~C)=-  
accepting the engagement for the first time              首次接受委托 pLl(iNf]  
access to asset                                         对资产的接触 ZVW '>M7.  
according to                                     根据，依据，依照 I.I`6(Cb  
account balance                                账户余额 HUcq%.  
account for                                       对……进行会计处理，核算；解释 H h4WMZJG  
accounting                                        会计，会计学 R1PkTZP&  
accounting advisory serve                        会计咨询服务 GmK^}=frj  
accounting firm                                 会计师事务所 u]:oZMnj  
accounting information                      会计信息，会计资料 []D&bYpv  
accounting period                             会计期间 nz%DM<0$  
accounting policies                                   会计政策 k3~}7]O)  
accounting professional bodies                 会计职业组织，会计职业团体 m.hkbet/R  
accounting records                                   会计记录 sXqz+z$*  
accounting responsibility                           会计责任 c7?_46J  
accounting service                             会计服务 PoNi"Pv  
accounting standards                                会计准则  ;i4Q|  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 CJtcn_.F  
accounting treatment                                会计处理 N1}c9}  
accuracy                                    准确性，精确性 I
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additional audit procedures                      追加审计程序 =NpYFKmMhV  
addressee                                         收件人，收信人 u\a#{G;Z  
Administration of State-owned Assets  (the～)     国有资产管理局 mD/9J 5:  
administrative laws and regulations                 行政法规 8."]//V  
adverse impact                                 不利影响，负面影响 AJt+p&I[J  
adverse opinion                                反对意见 Qd)q([  
advisory group                                  咨询组，顾问组 %W'v}p  
agency fee                                        代理费，代理费用 1}S S+>`  
aggregate                                          总计，合计为…… K'55O&2  
alternation of document and record                 变造文件和记录 LI'6R=  
alternative audit procedures                      替代审计程序，备选审计程序 H[m:0 eF'5  
amend                                              修改，修订 m&xW6!x  
amortisation                                      摊销 Y)1PB+  
analytical capacity                             分析能力 A8x
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analytical procedures                               分析性程序 B|Du@^$  
annual financial statements                        年度会计报表，年度财务报表 ~Io7]  
appendix                                          附录，附表 Ki4r<>\l{H  
applicable                                         适用的 )(A]Ln4  
applicable laws and regulations                 适用的法规 v5/~-uRL%  
application systems                                  应用系统 ,%6P0 #-  
apply consistently                              一贯地执行，一贯地实施 *RDn0d[  
appropriate                                       适当的，合适的； wYdb*"R  
征用，挪用 ,ly\Ka?zO  
appropriate authorization                          适当的授权 8G9s<N}5&u  
appropriateness of audit evidence                    审计证据的适当性 QaS1
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approval                                    批准，核准 w+C7BPV&  
assertion                                    (会计报表上的)认定；确认 j1^I+j)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %]Fd[pzF  
asset                                                 资产，财产 >l]Xz*HE  
asset restructuring                             资产重组 H[{F'c[e  
assignment of duties                                 职责的划分 @V(*65b2  
assistant                                     助理，助理人员 aL*&r~`&e'  
associated company                                 联属公司，联营公司 W~6
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association                                        联合，结合；协会，社团 "76]u)  
assumption                                       假设，假定 UGD2  
at a given date                                         在某一特定时日 Z"Zmo>cV4  
attestation                                         鉴证，公证 .O74V~T  
attestation service                             鉴证服务 l2`s! ,<>O  
audit adjustment                                审计调整 gGvz(R:
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audit areas                                        审计领域 ?*2CpM&l  
audit conclusion                                审计结论 w&X<5'GM  
audit effectiveness                             审计效果 *
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audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 VAWF3  
audit evidence                                          审计证据 R tGWG*v4]  
audit fee                                    审计费 00'%EYO  
audit files                                          审计档案 a< @1-j<  
audit findings                                     审计中发现的事项 7[w,:9& }  
audit implementation stage                        审计实施阶段 1=t>HQ  
audit mark                                        审计标识 U [*FCD!~  
audit materiality                                 审计重要性 C^3 <={  
audit method                                     审计方法 4h~iPn'Wl  
audit objective                                         审计目标，审计目的 f) znTJL  
audit of financial statements                      会计报表审计，财务报表审计 S-P/+K6  
audit opinion                                     审计意见 ?u-|>N>  
audit period                                      被审计期间，被审计年度 yQU_>_!n  
audit plan                                          审计计划 $ Oq^jUJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 S-Wzou r,  
audit planning stage                                  审计计划阶段 b$4"i XSQ  
audit procedure                                审计程序 Ci?Ss+|  
audit programme                               审计程序表，具体审计计划 V\{clJ\U  
audit report                                       审计报告 q_TRq:&.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8
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audit report with a qualified opinion                 有保留意见的审计报告 E'G4Y-  
audit report with an adverse opinion                否定意见的审计报告 `q?8A3A  
audit report with dual dates                      双重日期审计报告 K$>%e36Cc  
audit reporting stage                                 审计报告阶段 ?sab*$wG  
audit responsibility                                   审计责任 y6LWx:  
audit results                                      审计结果 )+l\w3^6  
audit risk                                          审计风险 lm!.W5-l  
audit sampling                                          审计抽样 o1Ph~|s*8  
audit sampling techniques                         审计抽样方法，审计抽样技术 I2TaT(e\  
audit strategies                                  审计策略 XR +Y=R  
audit summary                                         审计总结，审计小结 p qfUW+>  
audit team                                         审计小组 2-7IJ\  
audit test                                    审计测试 *194{ ep  
audit trail                                          审计轨迹 m4aB*6<lq  
audit work                                        审计工作 fhar&\
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audit working paper                                 审计工作底稿 Z8zmHc"IH  
audited financial statement                        审计会计报表，已审计财务报表 C3eR)Yh  
Auditing Guidelines (the～)                      审计规范指南 txW{7+,  
auditing standards                             审计准则 W=vG$  
audit-oriented working paper                          (审计)业务类工作底稿 &f"-d  
authorisation                                     授权 :ZTc7}  
authorisation of transaction                       交易的授权 _]yn"p  
availability                                         可获得性 PfreAEv,  
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balance                                      余额；差额；平衡 'd.EC#  
balance sheet                                    资产负债表 -}=i 04^  
bank                                                 银行 3x5JFM  
bank account                                    银行账户，银行户头 _(Sa4Vb=Q6  
bank statement                                 银行对账单 .P;*Dws  
barter transaction                              易货交易，以物换物交易 v 0 }
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basis of audit                                    审计依据 ?!9)q.b W  
basis of preparation                                (会计报表的)编制基础 .Si,dc\  
book of account                               账目，账簿 #N#
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borrowing                                         借款，贷款，借债 .$Ik`[+Z  
branch                                              分支，分支机构，分店 ,a gc  
brought forward                                (账户余额等的)承上年，承上期，承上页 )>.&N[
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budget                                              预算 ,$+lFv3LE  
building                                      建筑物；大楼 xgpi-l  
business conditions                                  业务情况，经营情况 >=RmGS  
business licence                               (企业等的)营业执照 R<[qGt|L  
business relation                                业务关系 Qy.w=80kf  
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