[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 @S3G>i  
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审计词汇英汉对照 xRZ9.
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ability to continue as a going concern               持续经营能力 eQBR*@x  
acceptability                                     可接受性，可接受程度 FB<#N+L\  
acceptable level of detection risk                     检查风险的可接受水平 [UJC/GtjS  
acceptance of engagement                       接受委托 K]mR9$/  
accepting the engagement for the first time              首次接受委托 !P*1^8b`f  
access to asset                                         对资产的接触 mp2J|!Lx  
according to                                     根据，依据，依照 vRm.#+Td  
account balance                                账户余额 j~
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account for                                       对……进行会计处理，核算；解释  Lb# e  
accounting                                        会计，会计学 @^Tof5?F?  
accounting advisory serve                        会计咨询服务 {3RY4HVT?  
accounting firm                                 会计师事务所 2t h\%  
accounting information                      会计信息，会计资料 Z
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accounting period                             会计期间 Fv n:V\eb  
accounting policies                                   会计政策 9Vp|a&Ana  
accounting professional bodies                 会计职业组织，会计职业团体 :r^c_Ui  
accounting records                                   会计记录 ]<z 4p'F1%  
accounting responsibility                           会计责任 /I2RU2|B  
accounting service                             会计服务 xA;o3Or  
accounting standards                                会计准则 i?R+Ul`Q  
Accounting Standards for Business Enterprises       企业会计准则 LqnN5l@_B  
accounting system                             会计系统 Y)@mL~){  
accounting treatment                                会计处理 5@3[t`n'  
accuracy                                    准确性，精确性 imcq H  
additional audit procedures                      追加审计程序 a`.]
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addressee                                         收件人，收信人 'I|A*rO  
Administration of State-owned Assets  (the～)     国有资产管理局 m&)5QX  
administrative laws and regulations                 行政法规 K9v@L6pY=  
adverse impact                                 不利影响，负面影响 /]=dPb%  
adverse opinion                                反对意见 g?V>+oMx  
advisory group                                  咨询组，顾问组 Vl;GQe  
agency fee                                        代理费，代理费用 MB423{
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aggregate                                          总计，合计为…… 2UYtFWB9o  
alternation of document and record                 变造文件和记录 k/+-Tq;  
alternative audit procedures                      替代审计程序，备选审计程序 i~\fpay  
amend                                              修改，修订 w3lR8R]  
amortisation                                      摊销 y74Ph:^k  
analytical capacity                             分析能力 QG\lXY,  
analytical procedures                               分析性程序 +hdD*}qauC  
annual financial statements                        年度会计报表，年度财务报表 j{,3!  
appendix                                          附录，附表 sW)C6 #  
applicable                                         适用的 I8r5u=PH  
applicable laws and regulations                 适用的法规 &IGTCTBP  
application systems                                  应用系统 4^1B'>I  
apply consistently                              一贯地执行，一贯地实施 JZ 6 {W  
appropriate                                       适当的，合适的； S4]}/Imn)  
征用，挪用 %AbA(F  
appropriate authorization                          适当的授权 =|IB=  
appropriateness of audit evidence                    审计证据的适当性 k$ </7IuH  
approval                                    批准，核准 f$a%&X6"-  
assertion                                    (会计报表上的)认定；确认 b#h?O}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FoM4QO  
asset                                                 资产，财产 *0ZL@Kw  
asset restructuring                             资产重组 %MyA;{-F6  
assignment of duties                                 职责的划分 +pU\;x  
assistant                                     助理，助理人员 2XJn3wPi  
associated company                                 联属公司，联营公司 UkrqHHpy  
association                                        联合，结合；协会，社团 b9uo6u4s  
assumption                                       假设，假定 Hl"rGA>  
at a given date                                         在某一特定时日 EL+6u>\-k  
attestation                                         鉴证，公证 8%s^>.rG  
attestation service                             鉴证服务 WN9<  
audit adjustment                                审计调整 V6l*!R  
audit areas                                        审计领域 Z&W|O>QTl  
audit conclusion                                审计结论 IWeQMwg  
audit effectiveness                             审计效果 ;+]9KIa_Pq  
audit efficiency                                  审计效率 7sECbbJT  
audit engagement letter                      审计业务约定书 fII;t-(x  
audit evidence                                          审计证据 dj*%^c
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audit fee                                    审计费
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audit files                                          审计档案 6zK8-V?9F  
audit findings                                     审计中发现的事项 <VV./W8e9  
audit implementation stage                        审计实施阶段 Q!/<=95E  
audit mark                                        审计标识 ,2mnjq/*Z  
audit materiality                                 审计重要性 ? lC. Pq  
audit method                                     审计方法 c;_GZ}8  
audit objective                                         审计目标，审计目的 |K?fVL  
audit of financial statements                      会计报表审计，财务报表审计 4?XX_=+F|  
audit opinion                                     审计意见 Ms5m.lX  
audit period                                      被审计期间，被审计年度 fq/F |c  
audit plan                                          审计计划 iorKS+w"  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^,zE Nqg7  
audit planning stage                                  审计计划阶段 R?Y#>K  
audit procedure                                审计程序 %C=^ h1t%  
audit programme                               审计程序表，具体审计计划 EqzS={Olj  
audit report                                       审计报告 P_+S;(QQ~d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 KZO!  
audit report with a qualified opinion                 有保留意见的审计报告 9v)p0  
audit report with an adverse opinion                否定意见的审计报告 =W)Fa6P3j(  
audit report with dual dates                      双重日期审计报告 9_'xq.uP  
audit reporting stage                                 审计报告阶段 L%`~`3%n-  
audit responsibility                                   审计责任 v 1Yf:c  
audit results                                      审计结果 3#R~>c2  
audit risk                                          审计风险 SeAokz>  
audit sampling                                          审计抽样 BMU}NZA  
audit sampling techniques                         审计抽样方法，审计抽样技术 a9z|ef  
audit strategies                                  审计策略 :@w ;no>=*  
audit summary                                         审计总结，审计小结 u`Djle   
audit team                                         审计小组 V x1C4  
audit test                                    审计测试 k$kq|  
audit trail                                          审计轨迹 1 GUF,A+_O  
audit work                                        审计工作 GL&ri!,  
audit working paper                                 审计工作底稿 ^7v}wpwX\  
audited financial statement                        审计会计报表，已审计财务报表 GutH}Kz"&  
Auditing Guidelines (the～)                      审计规范指南 p c&/'zb  
auditing standards                             审计准则 i'J.c4  
audit-oriented working paper                          (审计)业务类工作底稿 M= !Fb  
authorisation                                     授权 {:40Jf  
authorisation of transaction                       交易的授权 `*e',j2}UU  
availability                                         可获得性 5 %kt;ODS  
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balance                                      余额；差额；平衡 9)l-5o:D  
balance sheet                                    资产负债表 N;tUrdg
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bank                                                 银行 BDZB;DPb  
bank account                                    银行账户，银行户头 e:{v.C0ez  
bank statement                                 银行对账单 ;[WW,,!Y  
barter transaction                              易货交易，以物换物交易 /s& xI  
basis of audit                                    审计依据 !zLd,`  
basis of preparation                                (会计报表的)编制基础 bs U$mtW  
book of account                               账目，账簿 t/WauY2JUC  
borrowing                                         借款，贷款，借债 i`7{q~d=  
branch                                              分支，分支机构，分店  'vj45b  
brought forward                                (账户余额等的)承上年，承上期，承上页 leyhiL<  
budget                                              预算 c#nFm&}dm  
building                                      建筑物；大楼 `;WiTE)&)  
business conditions                                  业务情况，经营情况 :bwdEni1P  
business licence                               (企业等的)营业执照 4q[C' J  
business relation                                业务关系 (:2:_FL  
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