[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 '&\km~&  
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审计词汇英汉对照 4bmp
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ability to continue as a going concern               持续经营能力 J^u8d?>r  
acceptability                                     可接受性，可接受程度 [IMa0qs
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acceptable level of detection risk                     检查风险的可接受水平 _m@QeO'yh  
acceptance of engagement                       接受委托 `w&|~xT  
accepting the engagement for the first time              首次接受委托 "8s0~[6S  
access to asset                                         对资产的接触 wAITE|H<zj  
according to                                     根据，依据，依照 Zl]\sJ1"  
account balance                                账户余额 &B[$l`1  
account for                                       对……进行会计处理，核算；解释 s`&8tP  
accounting                                        会计，会计学 #b:8-Lt:M  
accounting advisory serve                        会计咨询服务 bd9]'
  
accounting firm                                 会计师事务所 5pz%DhjLo  
accounting information                      会计信息，会计资料 "=H CP,  
accounting period                             会计期间 R}*e%EG/  
accounting policies                                   会计政策 afH`<!  
accounting professional bodies                 会计职业组织，会计职业团体 ^;N+"oq!y  
accounting records                                   会计记录 V\Rbnvq  
accounting responsibility                           会计责任 ]XU?Wg  
accounting service                             会计服务 53#7Yy  
accounting standards                                会计准则 B;L~hM  
Accounting Standards for Business Enterprises       企业会计准则 +oeO0  
accounting system                             会计系统 Qu!Lc:oM?  
accounting treatment                                会计处理 J-hP4t&x  
accuracy                                    准确性，精确性 ~c+0SuJ  
additional audit procedures                      追加审计程序 /9;)zI  
addressee                                         收件人，收信人 oC"c%e8  
Administration of State-owned Assets  (the～)     国有资产管理局 &p0*:(j  
administrative laws and regulations                 行政法规 5
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adverse impact                                 不利影响，负面影响 *s<FEF  
adverse opinion                                反对意见 JZ'`. yK:  
advisory group                                  咨询组，顾问组 9)'L,Xt4:T  
agency fee                                        代理费，代理费用 rm
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aggregate                                          总计，合计为…… pGh2 4E  
alternation of document and record                 变造文件和记录 Ydh]EO0'  
alternative audit procedures                      替代审计程序，备选审计程序 byoDGUv  
amend                                              修改，修订 q B5cF_  
amortisation                                      摊销 d0eMDIm3R\  
analytical capacity                             分析能力 _da>=^hFJ  
analytical procedures                               分析性程序 $s$z"<  
annual financial statements                        年度会计报表，年度财务报表 * 3WK`9q  
appendix                                          附录，附表 @u#Tx%  
applicable                                         适用的 ,vl][MhM  
applicable laws and regulations                 适用的法规 6*le(^y `  
application systems                                  应用系统 b&. o9PV"  
apply consistently                              一贯地执行，一贯地实施 ul1#_xp  
appropriate                                       适当的，合适的； nJNdq`y2  
征用，挪用 |]w0ytL>(2  
appropriate authorization                          适当的授权 KFvNsqd  
appropriateness of audit evidence                    审计证据的适当性 xQT`sK+  
approval                                    批准，核准 ayTEQS  
assertion                                    (会计报表上的)认定；确认 "WV]| TS"]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a`|&rggN  
asset                                                 资产，财产 B0T[[%~3M  
asset restructuring                             资产重组 =Wn11JGh  
assignment of duties                                 职责的划分 wK!4:]rhG  
assistant                                     助理，助理人员 ]W -l1  
associated company                                 联属公司，联营公司 Xkk m~sM6  
association                                        联合，结合；协会，社团 :''^a  
assumption                                       假设，假定 2&S*> (  
at a given date                                         在某一特定时日 g-q~0  
attestation                                         鉴证，公证 7g^=   
attestation service                             鉴证服务 s~W:N.}*  
audit adjustment                                审计调整 l_Mi'}j  
audit areas                                        审计领域 TL lR"L5  
audit conclusion                                审计结论 %}t.+z(S  
audit effectiveness                             审计效果 icLf;@  
audit efficiency                                  审计效率 ,#@B3~giC  
audit engagement letter                      审计业务约定书 %{Ez0XwGCn  
audit evidence                                          审计证据 Q&S\?cKe  
audit fee                                    审计费 }D-h=,];  
audit files                                          审计档案 qc;9{$?xV  
audit findings                                     审计中发现的事项 l6IpyIex  
audit implementation stage                        审计实施阶段 S450
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audit mark                                        审计标识 4RTuy+ M  
audit materiality                                 审计重要性 F?TxViL  
audit method                                     审计方法 M[LjN  
audit objective                                         审计目标，审计目的 u|t<f`ze  
audit of financial statements                      会计报表审计，财务报表审计 Rrmk\7/  
audit opinion                                     审计意见 O:3LA-vA  
audit period                                      被审计期间，被审计年度 zcnp?
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audit plan                                          审计计划 ppH5>Y 6c  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q{F*
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audit planning stage                                  审计计划阶段 r*'a-2Au  
audit procedure                                审计程序 bq{":[a  
audit programme                               审计程序表，具体审计计划 _
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audit report                                       审计报告 Q$r1b
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]"Z*Hq z  
audit report with a qualified opinion                 有保留意见的审计报告 cD5c&+,&I  
audit report with an adverse opinion                否定意见的审计报告 [9| 8p$  
audit report with dual dates                      双重日期审计报告 Exd$v"s Y  
audit reporting stage                                 审计报告阶段 MdM^!sk&`  
audit responsibility                                   审计责任 3}V`]B#a  
audit results                                      审计结果 bAS('R;4  
audit risk                                          审计风险 MM8@0t'E  
audit sampling                                          审计抽样 X~wkqI#d%E  
audit sampling techniques                         审计抽样方法，审计抽样技术 % 5.aC|^}  
audit strategies                                  审计策略 OW!cydA-  
audit summary                                         审计总结，审计小结 y8=p;7DY  
audit team                                         审计小组 n<\ WVi  
audit test                                    审计测试 RQiGKz5  
audit trail                                          审计轨迹 0*0]RC5?  
audit work                                        审计工作 (T+fO}0  
audit working paper                                 审计工作底稿 #~<cp)!3  
audited financial statement                        审计会计报表，已审计财务报表 Ct2 m l  
Auditing Guidelines (the～)                      审计规范指南 FrXFm+8 F  
auditing standards                             审计准则 /;>U0~K  
audit-oriented working paper                          (审计)业务类工作底稿 [
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authorisation                                     授权 ?`T< sk8c  
authorisation of transaction                       交易的授权 `D)ay  
availability                                         可获得性 L7oLV?k  
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balance                                      余额；差额；平衡 evOyTvc  
balance sheet                                    资产负债表 P6q`i<  
bank                                                 银行 1haNca_6,  
bank account                                    银行账户，银行户头 T1'8<pJ^  
bank statement                                 银行对账单 p4mlS  
barter transaction                              易货交易，以物换物交易 "f/91gIzm'  
basis of audit                                    审计依据 oj\av~cI  
basis of preparation                                (会计报表的)编制基础 hwg LJY?  
book of account                               账目，账簿 "";[U  
borrowing                                         借款，贷款，借债 .u[hK  
branch                                              分支，分支机构，分店 C/AqAW1  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ucnj7>+"  
budget                                              预算 []B9Me  
building                                      建筑物；大楼 ` O;+N"v  
business conditions                                  业务情况，经营情况 +|6 '7Z(9  
business licence                               (企业等的)营业执照 [4Tiukk(  
business relation                                业务关系 sbnNk(XINQ  
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