[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 ?WUu@Z  
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审计词汇英汉对照 ~#) DJ  
  
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ability to continue as a going concern               持续经营能力 ,4EE9 ?J  
acceptability                                     可接受性，可接受程度 ZTHrjW1  
acceptable level of detection risk                     检查风险的可接受水平 J#'c+\B<2X  
acceptance of engagement                       接受委托 Hyc19|  
accepting the engagement for the first time              首次接受委托 CX\# |Q8q  
access to asset                                         对资产的接触 $yc&f(Tv  
according to                                     根据，依据，依照 Nu|?s -  
account balance                                账户余额 kj+AsQC,  
account for                                       对……进行会计处理，核算；解释 ;~xkT'  
accounting                                        会计，会计学 C2DNyMu  
accounting advisory serve                        会计咨询服务 MPNBA1s  
accounting firm                                 会计师事务所 S@T>u,t'  
accounting information                      会计信息，会计资料 ow]n)Te  
accounting period                             会计期间 s)_sLt8?  
accounting policies                                   会计政策 udW, P  
accounting professional bodies                 会计职业组织，会计职业团体 ]NsbV  
accounting records                                   会计记录 H|75,!<  
accounting responsibility                           会计责任 W99Fb+$I  
accounting service                             会计服务 #Wh"_zpM+  
accounting standards                                会计准则 *i)GoQoB  
Accounting Standards for Business Enterprises       企业会计准则 &5C%5C~ch  
accounting system                             会计系统 k6G23p[9  
accounting treatment                                会计处理 MqXA8D  
accuracy                                    准确性，精确性 &ec_jxF  
additional audit procedures                      追加审计程序 D|_}~T>;&  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 @Q TG
  
administrative laws and regulations                 行政法规 Pv Ke|In(  
adverse impact                                 不利影响，负面影响 ^c.b@BE  
adverse opinion                                反对意见 "T#c#?
 
advisory group                                  咨询组，顾问组 ezHj?@  
agency fee                                        代理费，代理费用 /T*{Mo{B  
aggregate                                          总计，合计为…… pE15[fJ`  
alternation of document and record                 变造文件和记录 g/JAr<  
alternative audit procedures                      替代审计程序，备选审计程序 *4=Fy:R]O  
amend                                              修改，修订 42Ql^ka  
amortisation                                      摊销 J& yDX>  
analytical capacity                             分析能力 (Z6[a{}1i  
analytical procedures                               分析性程序 f)N67z6  
annual financial statements                        年度会计报表，年度财务报表 n |.- :Zy  
appendix                                          附录，附表 WE
T $H,  
applicable                                         适用的 qdUlT*fw  
applicable laws and regulations                 适用的法规 'VR5>r  
application systems                                  应用系统 AGOK%[[Ws  
apply consistently                              一贯地执行，一贯地实施 QAcvv 0Hv  
appropriate                                       适当的，合适的； y 0M&Bh  
征用，挪用 6U# C  
appropriate authorization                          适当的授权 zKgW9j<(  
appropriateness of audit evidence                    审计证据的适当性 I8`.eqV  
approval                                    批准，核准 iY.~N#Q  
assertion                                    (会计报表上的)认定；确认 d|DIqT~{W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H+_oK ]/  
asset                                                 资产，财产 [NaU\;w\  
asset restructuring                             资产重组 9.PY49|  
assignment of duties                                 职责的划分 [xM07%:  
assistant                                     助理，助理人员 pmHd1 Wub  
associated company                                 联属公司，联营公司 G{ F>=z"(l  
association                                        联合，结合；协会，社团 4#4kfGoT  
assumption                                       假设，假定 s7df<dBC  
at a given date                                         在某一特定时日 ;#f_e;  
attestation                                         鉴证，公证 h :NHReMT  
attestation service                             鉴证服务 6o6!Ol  
audit adjustment                                审计调整 QR79^A@5  
audit areas                                        审计领域 0Wv9K~F  
audit conclusion                                审计结论 0nhsjN}v  
audit effectiveness                             审计效果 #v~zf@<KLB  
audit efficiency                                  审计效率 d5sGt#   
audit engagement letter                      审计业务约定书 PS \QbA  
audit evidence                                          审计证据 t}NxD`8  
audit fee                                    审计费 Rra(/j<rQ  
audit files                                          审计档案 Ig$5Ui  
audit findings                                     审计中发现的事项 5)&e2V',y  
audit implementation stage                        审计实施阶段 VVCCPK^<  
audit mark                                        审计标识 l  4~'CLi  
audit materiality                                 审计重要性 zXVQLz5  
audit method                                     审计方法 q@Q|oB0W$)  
audit objective                                         审计目标，审计目的 MV=.
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audit of financial statements                      会计报表审计，财务报表审计 [-Q"A 6!Zd  
audit opinion                                     审计意见 P`U5kNN  
audit period                                      被审计期间，被审计年度 /Tv< l  
audit plan                                          审计计划 [iL2c=_  
audit planning                                    编制审计计划，制定审计计划，审计计划 sM~C P zMa  
audit planning stage                                  审计计划阶段 (m.]0v*&c  
audit procedure                                审计程序 i?*&1 i@  
audit programme                               审计程序表，具体审计计划 ) e;F@o3  
audit report                                       审计报告 nJ2l$J<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %y8w9aGt  
audit report with a qualified opinion                 有保留意见的审计报告 i_gS!1Z2  
audit report with an adverse opinion                否定意见的审计报告 xB9^DURr\  
audit report with dual dates                      双重日期审计报告 Rs<,kMRGVL  
audit reporting stage                                 审计报告阶段 _jeub [  
audit responsibility                                   审计责任 #1m!,tC  
audit results                                      审计结果 qJISB7F[%O  
audit risk                                          审计风险 l zuPE,h  
audit sampling                                          审计抽样 uY'Ib[H  
audit sampling techniques                         审计抽样方法，审计抽样技术 w8{deSdfP  
audit strategies                                  审计策略 \6
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audit summary                                         审计总结，审计小结 #9 }Oqm  
audit team                                         审计小组 Mc@p~5!M  
audit test                                    审计测试 sU+~# K$b  
audit trail                                          审计轨迹 eZ ]6Q  
audit work                                        审计工作 q{KRM\ooYs  
audit working paper                                 审计工作底稿 |wK)(s  
audited financial statement                        审计会计报表，已审计财务报表 TR ]l P<m  
Auditing Guidelines (the～)                      审计规范指南 5!y3=.j  
auditing standards                             审计准则 D(Xv shQ  
audit-oriented working paper                          (审计)业务类工作底稿 a&Z|3+ZA  
authorisation                                     授权 R`s /^0  
authorisation of transaction                       交易的授权 Snh\Fgdz  
availability                                         可获得性 Of:e6N  
B ](8XC_-U'  
balance                                      余额；差额；平衡 ym,S/Uz  
balance sheet                                    资产负债表 KZD&Ih(vC  
bank                                                 银行 M5P63=1+  
bank account                                    银行账户，银行户头 "gK2!N|#  
bank statement                                 银行对账单 X}p4yR7'  
barter transaction                              易货交易，以物换物交易 lkw[Z}\  
basis of audit                                    审计依据 b[BSUdCB  
basis of preparation                                (会计报表的)编制基础 drb_GT  
book of account                               账目，账簿 q:?g?v  
borrowing                                         借款，贷款，借债 ZE}m\|$  
branch                                              分支，分支机构，分店 gb@!Co3  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?w<x_Lo  
budget                                              预算 U?>zq!C&R  
building                                      建筑物；大楼 }Pw5*du
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business conditions                                  业务情况，经营情况 1f}S:Z  
business licence                               (企业等的)营业执照 ,QKG$F  
business relation                                业务关系 R` X$@iM  
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