[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 By&ibN),  
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审计词汇英汉对照 tAi ~i;?  
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ability to continue as a going concern               持续经营能力 2:8p>^g=  
acceptability                                     可接受性，可接受程度 >GV(\In  
acceptable level of detection risk                     检查风险的可接受水平 Qp?+G~*  
acceptance of engagement                       接受委托 b235Zm  
accepting the engagement for the first time              首次接受委托 eH0^d5bH  
access to asset                                         对资产的接触 "t ^yM`$5[  
according to                                     根据，依据，依照 $2><4~T;|A  
account balance                                账户余额 be->ofUYgs  
account for                                       对……进行会计处理，核算；解释 j=],n8_i  
accounting                                        会计，会计学 Rr%CP[bH  
accounting advisory serve                        会计咨询服务 aN^x]0P!0  
accounting firm                                 会计师事务所 .)Wqo7/Gx  
accounting information                      会计信息，会计资料 *)8!~Hs  
accounting period                             会计期间 5`3Wua  
accounting policies                                   会计政策 Q 1:7 9  
accounting professional bodies                 会计职业组织，会计职业团体 Cih~cwE  
accounting records                                   会计记录 VhfMj|  
accounting responsibility                           会计责任 'ZiTjv]  
accounting service                             会计服务 %fF0<c^-U  
accounting standards                                会计准则 =N~*`5|rk  
Accounting Standards for Business Enterprises       企业会计准则 )%(V.?eW  
accounting system                             会计系统 GN=ugP 9  
accounting treatment                                会计处理 8*7,qX  
accuracy                                    准确性，精确性 (+iOy/5#u  
additional audit procedures                      追加审计程序 E3~Wyfd7  
addressee                                         收件人，收信人 .7`c(9<  
Administration of State-owned Assets  (the～)     国有资产管理局 |Nf90.dL  
administrative laws and regulations                 行政法规 }2!=1|}  
adverse impact                                 不利影响，负面影响 &BZjQK  
adverse opinion                                反对意见 ^sP-6 ^  
advisory group                                  咨询组，顾问组 U;
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agency fee                                        代理费，代理费用 ]Jum(1Bo  
aggregate                                          总计，合计为…… !zW22M  
alternation of document and record                 变造文件和记录 yh'P17N|q  
alternative audit procedures                      替代审计程序，备选审计程序 r9vO(m~  
amend                                              修改，修订 7`pK=E}+  
amortisation                                      摊销 [AA*B  
analytical capacity                             分析能力 qF? n&>YG  
analytical procedures                               分析性程序 Tw]].|^f-  
annual financial statements                        年度会计报表，年度财务报表 G@=H=' :~  
appendix                                          附录，附表  Qk)E:  
applicable                                         适用的 sWGc1jC?.F  
applicable laws and regulations                 适用的法规 AEw~LF2w  
application systems                                  应用系统 ZR*Dl.GWY  
apply consistently                              一贯地执行，一贯地实施 R[bI4|t  
appropriate                                       适当的，合适的； ] v8.ym  
征用，挪用 j` 5K7~hv  
appropriate authorization                          适当的授权 '<!T'l:R:/  
appropriateness of audit evidence                    审计证据的适当性 SKdh!*G  
approval                                    批准，核准 |.~0Ulk,  
assertion                                    (会计报表上的)认定；确认 ibqJ'@{=e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =}xH6^It  
asset                                                 资产，财产 Fs 95^T  
asset restructuring                             资产重组 T[\?fSP  
assignment of duties                                 职责的划分 C_rA'Hy  
assistant                                     助理，助理人员 \-nbV#{  
associated company                                 联属公司，联营公司 "74Rn"d5  
association                                        联合，结合；协会，社团 NN"!kuM  
assumption                                       假设，假定 6xT"j)h  
at a given date                                         在某一特定时日 TJ`Jqnh  
attestation                                         鉴证，公证 ?(2^lH~6h  
attestation service                             鉴证服务 ^)i1b:4  
audit adjustment                                审计调整 C'S&  
audit areas                                        审计领域 #bZT&YE^  
audit conclusion                                审计结论 H"vy[/UcR  
audit effectiveness                             审计效果 8;q2W F{AX  
audit efficiency                                  审计效率 L^%jR=  
audit engagement letter                      审计业务约定书 ~^ ^|]s3  
audit evidence                                          审计证据 %kXg|9Bx!  
audit fee                                    审计费 7dq*e4z)  
audit files                                          审计档案 _I<LB0kgf.  
audit findings                                     审计中发现的事项 -8%[7Z]  
audit implementation stage                        审计实施阶段 fZNWJo# `.  
audit mark                                        审计标识 gBPYGci2F  
audit materiality                                 审计重要性 o4Hp|iK&0  
audit method                                     审计方法 %]\IC(q  
audit objective                                         审计目标，审计目的 rzO5 3\  
audit of financial statements                      会计报表审计，财务报表审计 1 [D,Mu%E  
audit opinion                                     审计意见 s+7#Tdh
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audit period                                      被审计期间，被审计年度 2)^gd  
audit plan                                          审计计划 ?_BK(kL_  
audit planning                                    编制审计计划，制定审计计划，审计计划 Jd-u?  
audit planning stage                                  审计计划阶段 f~-Ipq;F  
audit procedure                                审计程序 >21f
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audit programme                               审计程序表，具体审计计划 u0?,CQPL  
audit report                                       审计报告 Z+M* z;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mZ!1Vh  
audit report with a qualified opinion                 有保留意见的审计报告 >og- jz  
audit report with an adverse opinion                否定意见的审计报告 a%N
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audit report with dual dates                      双重日期审计报告 m6iQB\ \  
audit reporting stage                                 审计报告阶段 ])D39  
audit responsibility                                   审计责任 jFPD SR5  
audit results                                      审计结果 j" ~gEGfK  
audit risk                                          审计风险 J{qpGRQNa  
audit sampling                                          审计抽样 w^N3Ma  
audit sampling techniques                         审计抽样方法，审计抽样技术 {~a+dEz  
audit strategies                                  审计策略 c_dg/!Iu  
audit summary                                         审计总结，审计小结 E@N& Y1t  
audit team                                         审计小组 am(jmf::  
audit test                                    审计测试 /AhN$)(
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audit trail                                          审计轨迹 ZMn~QU_5  
audit work                                        审计工作 l6z}D;4  
audit working paper                                 审计工作底稿 SO8b~N  
audited financial statement                        审计会计报表，已审计财务报表 8D5v'[j-  
Auditing Guidelines (the～)                      审计规范指南 i
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auditing standards                             审计准则 r?:xD(}Q  
audit-oriented working paper                          (审计)业务类工作底稿 04}" n  
authorisation                                     授权 -JwwD6D  
authorisation of transaction                       交易的授权 w\(;>e@  
availability                                         可获得性 S*9qpes-m|  
B S :%SarhBD  
balance                                      余额；差额；平衡 A{,ZfX;SPO  
balance sheet                                    资产负债表 u~\I  
bank                                                 银行 hJkF-yW  
bank account                                    银行账户，银行户头 $#LR4 [Fq  
bank statement                                 银行对账单 |a{~Imz{  
barter transaction                              易货交易，以物换物交易 w$j!89@)  
basis of audit                                    审计依据 f>kW\uC  
basis of preparation                                (会计报表的)编制基础 MQ7Hn
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book of account                               账目，账簿 } R s@  
borrowing                                         借款，贷款，借债 'pQ\BH  
branch                                              分支，分支机构，分店 6>R|B?I%  
brought forward                                (账户余额等的)承上年，承上期，承上页 wbA<G&h~  
budget                                              预算 ON q=bI*  
building                                      建筑物；大楼 HI%#S&d  
business conditions                                  业务情况，经营情况 c$AwJhl^]  
business licence                               (企业等的)营业执照 dp~] Wx  
business relation                                业务关系 %K7wScz7  
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