[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 i_$?sg#=yk  
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审计词汇英汉对照 &{x`K4N  
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ability to continue as a going concern               持续经营能力 %bhFl,tL  
acceptability                                     可接受性，可接受程度 \@7 4I7  
acceptable level of detection risk                     检查风险的可接受水平 DEenvS`,P  
acceptance of engagement                       接受委托 D._7)$d  
accepting the engagement for the first time              首次接受委托 MIc(B_q  
access to asset                                         对资产的接触 MV?sr[V-oP  
according to                                     根据，依据，依照 N)YoWA>#bF  
account balance                                账户余额 2\[ Q{T=Qe  
account for                                       对……进行会计处理，核算；解释 >DR/lBtL  
accounting                                        会计，会计学 GS!1K(7  
accounting advisory serve                        会计咨询服务 \j vS`+  
accounting firm                                 会计师事务所 9sB LC Z  
accounting information                      会计信息，会计资料 DJH,#re>  
accounting period                             会计期间 }An;)!>(nF  
accounting policies                                   会计政策 5S #6{Y =  
accounting professional bodies                 会计职业组织，会计职业团体 71HrpTl1fw  
accounting records                                   会计记录 ^aL> /'Y#|  
accounting responsibility                           会计责任 ,,Vuvn  
accounting service                             会计服务
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accounting standards                                会计准则 ze#ncnMo  
Accounting Standards for Business Enterprises       企业会计准则 S%w67sGl4n  
accounting system                             会计系统 zS}!87r)  
accounting treatment                                会计处理 mP ^*nB@,  
accuracy                                    准确性，精确性 "(E%JAwZ^W  
additional audit procedures                      追加审计程序 R!_1*H$  
addressee                                         收件人，收信人 %VgK::)r  
Administration of State-owned Assets  (the～)     国有资产管理局 R #m1Aa  
administrative laws and regulations                 行政法规 FVoKNaK-  
adverse impact                                 不利影响，负面影响 l8N5}!N  
adverse opinion                                反对意见 d|$-l:( J  
advisory group                                  咨询组，顾问组 #r80FVwiD  
agency fee                                        代理费，代理费用 ?h ym~,  
aggregate                                          总计，合计为…… g_MxG!+(V  
alternation of document and record                 变造文件和记录   ev(E  
alternative audit procedures                      替代审计程序，备选审计程序 DOWZhD  
amend                                              修改，修订 (FNX>2Mv  
amortisation                                      摊销 RS Vt

 
analytical capacity                             分析能力 xh!aB6m8R  
analytical procedures                               分析性程序 7Y*Q)DDy  
annual financial statements                        年度会计报表，年度财务报表 Z4PA dT  
appendix                                          附录，附表 x/#.%Ga#T  
applicable                                         适用的 ;HjT  
applicable laws and regulations                 适用的法规 o%73M!-  
application systems                                  应用系统 R&1xZFj  
apply consistently                              一贯地执行，一贯地实施 U{-[lpd  
appropriate                                       适当的，合适的； 3_c4+u"6  
征用，挪用 N
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appropriate authorization                          适当的授权 V?z
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appropriateness of audit evidence                    审计证据的适当性 _zFJ]7Ym.)  
approval                                    批准，核准 ut9R]01:  
assertion                                    (会计报表上的)认定；确认 .h;X5q1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {:BY IdX  
asset                                                 资产，财产 aW$))J)0  
asset restructuring                             资产重组 SCD;(I~4  
assignment of duties                                 职责的划分 Kl+4A}Uo  
assistant                                     助理，助理人员 iMs(Ywak]  
associated company                                 联属公司，联营公司 &Zm1(k6&K  
association                                        联合，结合；协会，社团 %{";RfSVX%  
assumption                                       假设，假定 azpXE  
at a given date                                         在某一特定时日 %v1*D^))  
attestation                                         鉴证，公证 F
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attestation service                             鉴证服务 fn\&%`U  
audit adjustment                                审计调整 m}fY5r<<;/  
audit areas                                        审计领域 ^VlPnx8y=  
audit conclusion                                审计结论 xT3l>9i  
audit effectiveness                             审计效果 kZvh<NFh_  
audit efficiency                                  审计效率 =`BPGfCb  
audit engagement letter                      审计业务约定书 U7Pn $l2!  
audit evidence                                          审计证据 N!=Q]\ZD  
audit fee                                    审计费 V
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audit files                                          审计档案 oJ)v6"j  
audit findings                                     审计中发现的事项 KXga{]G:  
audit implementation stage                        审计实施阶段 q e;O Ox  
audit mark                                        审计标识 I'16-  
audit materiality                                 审计重要性 7)+%;|~  
audit method                                     审计方法 rwepe5  
audit objective                                         审计目标，审计目的 >{kPa|  
audit of financial statements                      会计报表审计，财务报表审计 v@E/?\k"  
audit opinion                                     审计意见 
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audit period                                      被审计期间，被审计年度 cdsF<tpy  
audit plan                                          审计计划 TGQDt|+Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 p`LPO  
audit planning stage                                  审计计划阶段 pNR 69/wGi  
audit procedure                                审计程序 ]%/a '[  
audit programme                               审计程序表，具体审计计划 KdTna6nY  
audit report                                       审计报告 t>>\U X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H!ISQ8{V  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 _79 ?,U]  
audit report with dual dates                      双重日期审计报告 )VCRbz"[g  
audit reporting stage                                 审计报告阶段 QG=&{-I~[3  
audit responsibility                                   审计责任 H)&pay  
audit results                                      审计结果 n`)wD~mk  
audit risk                                          审计风险 N?;5%pG <  
audit sampling                                          审计抽样 * E3 c--  
audit sampling techniques                         审计抽样方法，审计抽样技术 1f`=U0  
audit strategies                                  审计策略 az ?2  
audit summary                                         审计总结，审计小结 iVGc\6+'  
audit team                                         审计小组 9ApGn!
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audit test                                    审计测试 C]+T5W\"<B  
audit trail                                          审计轨迹 w~(x*R}  
audit work                                        审计工作 aF\?X&|  
audit working paper                                 审计工作底稿 kaj6C_k|  
audited financial statement                        审计会计报表，已审计财务报表 -"e$ VB  
Auditing Guidelines (the～)                      审计规范指南 %?WmWs0  
auditing standards                             审计准则 wUz)9n 6 j  
audit-oriented working paper                          (审计)业务类工作底稿 tcxs%yWO
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authorisation                                     授权 ,o)U9<  
authorisation of transaction                       交易的授权 \3@AC7  
availability                                         可获得性 p;rGaLo:u  
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balance                                      余额；差额；平衡 Tse Pdkk  
balance sheet                                    资产负债表 2<@27C5  
bank                                                 银行 D;0xROW8{  
bank account                                    银行账户，银行户头 O/=i'0Xv  
bank statement                                 银行对账单 /M "E5  
barter transaction                              易货交易，以物换物交易 KGm"-W  
basis of audit                                    审计依据 cAE.I$T(  
basis of preparation                                (会计报表的)编制基础 e r;3TG~  
book of account                               账目，账簿 pQY.MZSA  
borrowing                                         借款，贷款，借债 r.:H`  
branch                                              分支，分支机构，分店 8\^[@9g3\3  
brought forward                                (账户余额等的)承上年，承上期，承上页 z<F.0~)jb  
budget                                              预算 VoJelyzh  
building                                      建筑物；大楼 5PQ s1B  
business conditions                                  业务情况，经营情况 :bA@ u>  
business licence                               (企业等的)营业执照 KD~F5aS`[  
business relation                                业务关系 jF\J+:5M  
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