[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 /OB)\{-  
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审计词汇英汉对照  ),y`Iw  
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ability to continue as a going concern               持续经营能力 vM]5IHqeE  
acceptability                                     可接受性，可接受程度 Ayv: Pv@  
acceptable level of detection risk                     检查风险的可接受水平 Nn-k hl|11  
acceptance of engagement                       接受委托 j
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accepting the engagement for the first time              首次接受委托 O!hp=`B,jf  
access to asset                                         对资产的接触 =hd0Ui>x  
according to                                     根据，依据，依照 )m+O.`x  
account balance                                账户余额 >R_m@$`  
account for                                       对……进行会计处理，核算；解释 xLLTp7b(  
accounting                                        会计，会计学 I Z*)  
accounting advisory serve                        会计咨询服务 =S6bP< q  
accounting firm                                 会计师事务所 "L`BuAB  
accounting information                      会计信息，会计资料 kOdpW  
accounting period                             会计期间 EYZ&%.Sy5  
accounting policies                                   会计政策 GVu[X?q@|  
accounting professional bodies                 会计职业组织，会计职业团体 c`hENPhW  
accounting records                                   会计记录 bA2[=6  
accounting responsibility                           会计责任 X8}\m%gCU  
accounting service                             会计服务 z C$F@  
accounting standards                                会计准则 S 1^t;{"  
Accounting Standards for Business Enterprises       企业会计准则 }
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accounting system                             会计系统 i%F2^R@!q/  
accounting treatment                                会计处理 Z__fwv.X[  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 @%*@Rar  
addressee                                         收件人，收信人 :f%kkatO  
Administration of State-owned Assets  (the～)     国有资产管理局 X[dH*PV  
administrative laws and regulations                 行政法规 m\CU,9;;(  
adverse impact                                 不利影响，负面影响 ,quUGS  
adverse opinion                                反对意见 @Q{:m)\  
advisory group                                  咨询组，顾问组  )*6  
agency fee                                        代理费，代理费用 ]q4LNo  
aggregate                                          总计，合计为…… T-GvPl9ZJw  
alternation of document and record                 变造文件和记录 _ W#Km  
alternative audit procedures                      替代审计程序，备选审计程序 UWhHzLcXh  
amend                                              修改，修订 0-aaLC~Z>  
amortisation                                      摊销 . XbDb  
analytical capacity                             分析能力 JY"J}  
analytical procedures                               分析性程序 py':36'  
annual financial statements                        年度会计报表，年度财务报表 T][c^K*  
appendix                                          附录，附表 $I/ !vV  
applicable                                         适用的 \6.dGKK  
applicable laws and regulations                 适用的法规 [`E_/95  
application systems                                  应用系统 xhCQRw  
apply consistently                              一贯地执行，一贯地实施 d(d3@b4Ta  
appropriate                                       适当的，合适的； d2US~.;>l  
征用，挪用 J#4pA{01w  
appropriate authorization                          适当的授权 ZAeJTCCk  
appropriateness of audit evidence                    审计证据的适当性 8tf>G(I{  
approval                                    批准，核准 Pg`+Q^^6S  
assertion                                    (会计报表上的)认定；确认 lx0BKD?n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pFiE2V_aS  
asset                                                 资产，财产 #lSGH 5Fp?  
asset restructuring                             资产重组 (E
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assignment of duties                                 职责的划分 O'^AbO=,  
assistant                                     助理，助理人员 EbVC4uY  
associated company                                 联属公司，联营公司 h
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association                                        联合，结合；协会，社团 p[%~d$JUq  
assumption                                       假设，假定 W>Pcj EI  
at a given date                                         在某一特定时日 F3$8l[O_  
attestation                                         鉴证，公证 38l:Y"  
attestation service                             鉴证服务 Y#-c<o}f  
audit adjustment                                审计调整 vl}}h%BC  
audit areas                                        审计领域 _Gb7n5p  
audit conclusion                                审计结论 X}h}3+V  
audit effectiveness                             审计效果 ;}KJ[5i-V  
audit efficiency                                  审计效率 n!~QC  
audit engagement letter                      审计业务约定书 k\/es1jOEh  
audit evidence                                          审计证据 OI:=>Bk  
audit fee                                    审计费 qh&KNJ>1  
audit files                                          审计档案 *Sbc 8Y  
audit findings                                     审计中发现的事项 LV 0gw"  
audit implementation stage                        审计实施阶段 : 4 lR`%  
audit mark                                        审计标识 Eg&Q,dH[  
audit materiality                                 审计重要性 rTJU)4I^h  
audit method                                     审计方法 #a9R3-aP  
audit objective                                         审计目标，审计目的 ,,IK}  
audit of financial statements                      会计报表审计，财务报表审计 VC Ay~,  
audit opinion                                     审计意见 tpeMq-  
audit period                                      被审计期间，被审计年度 @X h8kvc81  
audit plan                                          审计计划 [Q6$$z92Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 jE5=e</  
audit planning stage                                  审计计划阶段 ~"wnlG-:  
audit procedure                                审计程序 " ;8kKR  
audit programme                               审计程序表，具体审计计划 {\VsM#K6  
audit report                                       审计报告 IsFL"Vx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K&dc< 4DC  
audit report with a qualified opinion                 有保留意见的审计报告 K7(GdKZe  
audit report with an adverse opinion                否定意见的审计报告 -%[6q  
audit report with dual dates                      双重日期审计报告  +, rm  
audit reporting stage                                 审计报告阶段  %\B?X;(  
audit responsibility                                   审计责任 $SniQ  
audit results                                      审计结果 AI9=?X<kh  
audit risk                                          审计风险 ]i `~J  
audit sampling                                          审计抽样 ;t@^Z_z,CR  
audit sampling techniques                         审计抽样方法，审计抽样技术 *_Pkb
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audit strategies                                  审计策略 lfwBUb  
audit summary                                         审计总结，审计小结 Ur""&@  
audit team                                         审计小组 F:0 E- z'  
audit test                                    审计测试 b+CvA(*  
audit trail                                          审计轨迹 Av/y  
audit work                                        审计工作 q^@*k,HG  
audit working paper                                 审计工作底稿 %
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audited financial statement                        审计会计报表，已审计财务报表 1JI7P?\B  
Auditing Guidelines (the～)                      审计规范指南 =)Goip  
auditing standards                             审计准则 ry* 9  
audit-oriented working paper                          (审计)业务类工作底稿 E`iE]O  
authorisation                                     授权 [t5D d  
authorisation of transaction                       交易的授权 IUh)g1u41O  
availability                                         可获得性 V0F1X s`  
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balance                                      余额；差额；平衡 >Y:veEa6v6  
balance sheet                                    资产负债表 X%B2xQM5  
bank                                                 银行 [ID#PUle  
bank account                                    银行账户，银行户头 8Y;>3zth7  
bank statement                                 银行对账单 |B),N f|a  
barter transaction                              易货交易，以物换物交易 $'
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basis of audit                                    审计依据 {UhpN"'"n  
basis of preparation                                (会计报表的)编制基础 a-5#8  
book of account                               账目，账簿 =VZ0+Yl  
borrowing                                         借款，贷款，借债 5*$z4O:Aa  
branch                                              分支，分支机构，分店 W}\<}dK  
brought forward                                (账户余额等的)承上年，承上期，承上页 6". v6  
budget                                              预算 3+D4$Y"  
building                                      建筑物；大楼 S?~/ V]  
business conditions                                  业务情况，经营情况 m W4tW  
business licence                               (企业等的)营业执照 7bkh")^  
business relation                                业务关系 %Vs g4DRy  
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