[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 .(8sa8{N  
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审计词汇英汉对照 *[e h0$  
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ability to continue as a going concern               持续经营能力 l}$Pv?T,2  
acceptability                                     可接受性，可接受程度 ag$mc8-p[  
acceptable level of detection risk                     检查风险的可接受水平 .D`""up|{  
acceptance of engagement                       接受委托 62 biOea  
accepting the engagement for the first time              首次接受委托 pv2u.qg5z  
access to asset                                         对资产的接触 2vit{  
according to                                     根据，依据，依照 k2xOu9ncEj  
account balance                                账户余额 :u7y k@  
account for                                       对……进行会计处理，核算；解释 | \OG9{q  
accounting                                        会计，会计学 BQol>VRu  
accounting advisory serve                        会计咨询服务 V.RG=TVS  
accounting firm                                 会计师事务所 =2z9Aq{  
accounting information                      会计信息，会计资料 <XV\8Y+n  
accounting period                             会计期间 XD8MF)$9  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 _O-ZII~  
accounting records                                   会计记录 'Zdjd]  
accounting responsibility                           会计责任  Ifm|_  
accounting service                             会计服务 gt9{u"o  
accounting standards                                会计准则 S;vE%  
Accounting Standards for Business Enterprises       企业会计准则 cj:!uhZp7  
accounting system                             会计系统 u*ZRU 4U  
accounting treatment                                会计处理 "]dNN{Wka  
accuracy                                    准确性，精确性 RQZ| :SvV  
additional audit procedures                      追加审计程序 fJ3*'(  
addressee                                         收件人，收信人 lkWID  
Administration of State-owned Assets  (the～)     国有资产管理局 Z2]ySyt]  
administrative laws and regulations                 行政法规 .CClc(bO_/  
adverse impact                                 不利影响，负面影响 +@Oo)#V|.  
adverse opinion                                反对意见 6}Y WM]c%  
advisory group                                  咨询组，顾问组 ab1qcQ<  
agency fee                                        代理费，代理费用  6[<*C?  
aggregate                                          总计，合计为…… BTwLx-p9t  
alternation of document and record                 变造文件和记录 p= Nord  
alternative audit procedures                      替代审计程序，备选审计程序 38wt=0 br  
amend                                              修改，修订 ZX0ZN2 ]  
amortisation                                      摊销 / ;U  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 vpy_piG|  
annual financial statements                        年度会计报表，年度财务报表 K0#kW \4`  
appendix                                          附录，附表 @iZ"I i&+  
applicable                                         适用的 Xj/U~  
applicable laws and regulations                 适用的法规 S aCa  
application systems                                  应用系统 qYHAXc}$  
apply consistently                              一贯地执行，一贯地实施 qV%t[>  
appropriate                                       适当的，合适的； +X4O.6Mn  
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appropriate authorization                          适当的授权 v(vLk\K7  
appropriateness of audit evidence                    审计证据的适当性 .!ThqYo  
approval                                    批准，核准 9{?L3V!+r  
assertion                                    (会计报表上的)认定；确认 N`tBDl"ld  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F)we^'X  
asset                                                 资产，财产 x(/KHpSWK  
asset restructuring                             资产重组 SCClD6k=V  
assignment of duties                                 职责的划分 gW
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assistant                                     助理，助理人员 AnV\{A^  
associated company                                 联属公司，联营公司 oaI|A^v  
association                                        联合，结合；协会，社团 K|-?1)Um  
assumption                                       假设，假定 j +j2_\  
at a given date                                         在某一特定时日 3@ a  
attestation                                         鉴证，公证 q c}r.'p  
attestation service                             鉴证服务 =#N;ZG  
audit adjustment                                审计调整 TO.71
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audit areas                                        审计领域 %[:\ZwT,-  
audit conclusion                                审计结论 r7z8ICX'q  
audit effectiveness                             审计效果 UXz0HRRS0  
audit efficiency                                  审计效率 y$VYWcFE  
audit engagement letter                      审计业务约定书 I$K?,   
audit evidence                                          审计证据 FE+Y#  
audit fee                                    审计费 6&o9mc\I  
audit files                                          审计档案 m_Owe/BC#m  
audit findings                                     审计中发现的事项 ""[(e0oA  
audit implementation stage                        审计实施阶段 3siWq9.  
audit mark                                        审计标识 X|'EyZ  
audit materiality                                 审计重要性 ^goa$uxU  
audit method                                     审计方法 ~{,U%B  
audit objective                                         审计目标，审计目的 ?dJ-g~  
audit of financial statements                      会计报表审计，财务报表审计 En:.U9?X  
audit opinion                                     审计意见 `I(#.*  
audit period                                      被审计期间，被审计年度 sd;J(<Ofh  
audit plan                                          审计计划 j';V(ZY&BB  
audit planning                                    编制审计计划，制定审计计划，审计计划 D-8NDa(`  
audit planning stage                                  审计计划阶段 C9-IJj  
audit procedure                                审计程序 ?*i qg[:  
audit programme                               审计程序表，具体审计计划 G.2ij%Zz  
audit report                                       审计报告 Tu Q@b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]UG+<V ,:  
audit report with a qualified opinion                 有保留意见的审计报告 K1rF;7Y6  
audit report with an adverse opinion                否定意见的审计报告 'JR2@W`]]  
audit report with dual dates                      双重日期审计报告 }cK<2J#  
audit reporting stage                                 审计报告阶段 Oj<.3U[C  
audit responsibility                                   审计责任 Cx$M  
audit results                                      审计结果 B3V:?#  
audit risk                                          审计风险 q=bW!.#?  
audit sampling                                          审计抽样 P q\m8iS,w  
audit sampling techniques                         审计抽样方法，审计抽样技术 W+ tI(JZ  
audit strategies                                  审计策略 \%nFCK0  
audit summary                                         审计总结，审计小结 rixP[`!]x  
audit team                                         审计小组 =`f6@4H  
audit test                                    审计测试 8*rd`k1|g  
audit trail                                          审计轨迹 4q"x|}a  
audit work                                        审计工作 k!e \O>+  
audit working paper                                 审计工作底稿 6LUO  
audited financial statement                        审计会计报表，已审计财务报表 w ^ v*1KA&  
Auditing Guidelines (the～)                      审计规范指南 5Xn+cw*  
auditing standards                             审计准则 V[f-Nj Kf  
audit-oriented working paper                          (审计)业务类工作底稿 R:z PU   
authorisation                                     授权 7XKPC+)1ya  
authorisation of transaction                       交易的授权 %Z@+K_X9x  
availability                                         可获得性 O>)<w Ms`  
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balance                                      余额；差额；平衡 Sa!r ,l  
balance sheet                                    资产负债表 SFr
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bank                                                 银行 K~"J<798{  
bank account                                    银行账户，银行户头 '=!@s1;{[;  
bank statement                                 银行对账单 L,
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barter transaction                              易货交易，以物换物交易 Nx~9U g  
basis of audit                                    审计依据 QJc3@  
basis of preparation                                (会计报表的)编制基础 1JIL6w _  
book of account                               账目，账簿 IYm~pXg^0  
borrowing                                         借款，贷款，借债 B .p&,K  
branch                                              分支，分支机构，分店 5y7rY!]Bf  
brought forward                                (账户余额等的)承上年，承上期，承上页 s`* 'JM<  
budget                                              预算 `}:q@:%  
building                                      建筑物；大楼 1iq,Gd-G.  
business conditions                                  业务情况，经营情况 )X{x\ /N  
business licence                               (企业等的)营业执照 +TW9BU'a^  
business relation                                业务关系 QFOmnbJg  
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