[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 HwW[M[qA  
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审计词汇英汉对照 mnQjX ?  
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ability to continue as a going concern               持续经营能力 o\ow{gh9  
acceptability                                     可接受性，可接受程度 $qtU  
acceptable level of detection risk                     检查风险的可接受水平 _RaVnMJKX4  
acceptance of engagement                       接受委托 ]2\2/~l  
accepting the engagement for the first time              首次接受委托 >9tkx/J  
access to asset                                         对资产的接触 nUud?F^_  
according to                                     根据，依据，依照 .l( r8qY#  
account balance                                账户余额 9[p}.9/  
account for                                       对……进行会计处理，核算；解释 *KjVPs  
accounting                                        会计，会计学 av; (b3Lq  
accounting advisory serve                        会计咨询服务 :*P___S=  
accounting firm                                 会计师事务所 x-V' 0-#U>  
accounting information                      会计信息，会计资料 *T>#zR{  
accounting period                             会计期间 p=-B~:  
accounting policies                                   会计政策 h`EH~W0:z  
accounting professional bodies                 会计职业组织，会计职业团体 ;h-G3>Il  
accounting records                                   会计记录 0J:U\ S  
accounting responsibility                           会计责任 D;^ZWz0  
accounting service                             会计服务 4-M6C 5#.  
accounting standards                                会计准则 RM^?&PM85  
Accounting Standards for Business Enterprises       企业会计准则 /
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accounting system                             会计系统 GrLM${G  
accounting treatment                                会计处理 "`jZ(+  
accuracy                                    准确性，精确性 v[,v{5b  
additional audit procedures                      追加审计程序 ZaRr2Z:!  
addressee                                         收件人，收信人 >|_gT%]5  
Administration of State-owned Assets  (the～)     国有资产管理局 Xw*%3'  
administrative laws and regulations                 行政法规 t)oES>W1  
adverse impact                                 不利影响，负面影响 a(x.{}uG,  
adverse opinion                                反对意见 #>E3'5b   
advisory group                                  咨询组，顾问组 ^C:{z)"h  
agency fee                                        代理费，代理费用 f^6&Fb>  
aggregate                                          总计，合计为…… uD ?I>7  
alternation of document and record                 变造文件和记录 PK-}Ldj  
alternative audit procedures                      替代审计程序，备选审计程序 !8  wid&  
amend                                              修改，修订 z6FbM^;;  
amortisation                                      摊销 o]|oAN9  
analytical capacity                             分析能力 )~?S0]j}  
analytical procedures                               分析性程序 c+E/ /X|  
annual financial statements                        年度会计报表，年度财务报表 )WP]{ W)r  
appendix                                          附录，附表 %qNj{<&  
applicable                                         适用的  u]1-h6  
applicable laws and regulations                 适用的法规 hpqHllL  
application systems                                  应用系统 l${Hgn+  
apply consistently                              一贯地执行，一贯地实施 4[5lX C  
appropriate                                       适当的，合适的； %;=IMMK
 
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appropriate authorization                          适当的授权 (b`4&sQ<  
appropriateness of audit evidence                    审计证据的适当性 T.R>xd`9 "  
approval                                    批准，核准 XDP6T"h  
assertion                                    (会计报表上的)认定；确认 SgCqxFii  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t3  uB  
asset                                                 资产，财产 lnS\5J  
asset restructuring                             资产重组 1*! c X  
assignment of duties                                 职责的划分 45r]wT(C   
assistant                                     助理，助理人员 <<7,kfR  
associated company                                 联属公司，联营公司 ,yHzo  
association                                        联合，结合；协会，社团 ?;:9 W  
assumption                                       假设，假定 Q8;x9o@ p  
at a given date                                         在某一特定时日 ]689Q%D  
attestation                                         鉴证，公证 Ad}-I%Ie  
attestation service                             鉴证服务 NS Mjr_  
audit adjustment                                审计调整 L;.VEz!  
audit areas                                        审计领域 3D?IG\3  
audit conclusion                                审计结论 =RW* %8C  
audit effectiveness                             审计效果 5(iSOsb  
audit efficiency                                  审计效率 bK_0NrXP  
audit engagement letter                      审计业务约定书 E(aX4^]g  
audit evidence                                          审计证据 ;uM34^  
audit fee                                    审计费 {~j /XB  
audit files                                          审计档案 zK' _e&*  
audit findings                                     审计中发现的事项 sW]yuu!/  
audit implementation stage                        审计实施阶段 ~h>rskJ_  
audit mark                                        审计标识 Hl^aUp.c  
audit materiality                                 审计重要性 M&|sR+$^  
audit method                                     审计方法 aJK-O"0/  
audit objective                                         审计目标，审计目的 >~`Y
 
audit of financial statements                      会计报表审计，财务报表审计 dxzv
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audit opinion                                     审计意见 7.7Cluh5,  
audit period                                      被审计期间，被审计年度 SE-!| WR  
audit plan                                          审计计划 V9+xL 1U#  
audit planning                                    编制审计计划，制定审计计划，审计计划 } D/+<  
audit planning stage                                  审计计划阶段 jsk:fh0~M  
audit procedure                                审计程序 #6*V7@9]3|  
audit programme                               审计程序表，具体审计计划 Z-4K?;g'k  
audit report                                       审计报告 &K9VEMCEX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >Jm-2W5J  
audit report with a qualified opinion                 有保留意见的审计报告 !7:EE,W~  
audit report with an adverse opinion                否定意见的审计报告 !XgQJ7y_Z  
audit report with dual dates                      双重日期审计报告 U=haXx4N  
audit reporting stage                                 审计报告阶段 fap|SMGt  
audit responsibility                                   审计责任 FX7Cjo
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audit results                                      审计结果 'sm[CNzS  
audit risk                                          审计风险 R7E]*:0}  
audit sampling                                          审计抽样 c0!Te'?  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^;V}l?J_s  
audit strategies                                  审计策略 X0^zw^2W  
audit summary                                         审计总结，审计小结 r\A@&5#q  
audit team                                         审计小组 iyA*JCD  
audit test                                    审计测试 U-Af7qO  
audit trail                                          审计轨迹 LFEp  
audit work                                        审计工作 lSZ"y Q+  
audit working paper                                 审计工作底稿 v;)BVv  
audited financial statement                        审计会计报表，已审计财务报表 #@nZ4=/z  
Auditing Guidelines (the～)                      审计规范指南  )x$!K[=  
auditing standards                             审计准则 z{Hz;m:*_  
audit-oriented working paper                          (审计)业务类工作底稿  ox(*  
authorisation                                     授权 P\D[n-&  
authorisation of transaction                       交易的授权 pd=7^"[};  
availability                                         可获得性 QD
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balance                                      余额；差额；平衡 DWF >b  
balance sheet                                    资产负债表 Y h^WTysBn  
bank                                                 银行 euRCBzc  
bank account                                    银行账户，银行户头 Sp<hai  
bank statement                                 银行对账单 Eem 2qKj  
barter transaction                              易货交易，以物换物交易 ~GNyE*t/Y  
basis of audit                                    审计依据 vg+r?4Q3  
basis of preparation                                (会计报表的)编制基础 i{<8 hLO  
book of account                               账目，账簿 ot-(4Y  
borrowing                                         借款，贷款，借债 *Zc9yZl2  
branch                                              分支，分支机构，分店 QH& %mr.S  
brought forward                                (账户余额等的)承上年，承上期，承上页 @)  
budget                                              预算 * zd.  
building                                      建筑物；大楼 V^j3y`K  
business conditions                                  业务情况，经营情况 S/a/1n$ U  
business licence                               (企业等的)营业执照 cge-'/8w%  
business relation                                业务关系 xg(<oDn+\  
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