[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 W<H^V"^  
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审计词汇英汉对照 @aoHz8K  
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ability to continue as a going concern               持续经营能力 L_YY,  
acceptability                                     可接受性，可接受程度 aQfrDM<*XS  
acceptable level of detection risk                     检查风险的可接受水平 9fb"R"(M  
acceptance of engagement                       接受委托 k@C]~1  
accepting the engagement for the first time              首次接受委托 L5>.ku=T  
access to asset                                         对资产的接触 X?]1/6rV  
according to                                     根据，依据，依照 +(2mHS0_
a  
account balance                                账户余额 |)R{(AK-  
account for                                       对……进行会计处理，核算；解释 JMYM}G  
accounting                                        会计，会计学 dzc. s8T(0  
accounting advisory serve                        会计咨询服务 CbRl/ 68HY  
accounting firm                                 会计师事务所 Zh.9j7 >p  
accounting information                      会计信息，会计资料 G0$,H(]~  
accounting period                             会计期间 N|WR^MQD  
accounting policies                                   会计政策 ,W
<mz7Z(@  
accounting professional bodies                 会计职业组织，会计职业团体 .zyi'Kj  
accounting records                                   会计记录 3Q(#2tL=  
accounting responsibility                           会计责任 a@WSIcX*W  
accounting service                             会计服务 \c$!C8z  
accounting standards                                会计准则 ?IV3"\5  
Accounting Standards for Business Enterprises       企业会计准则 !xh.S#B  
accounting system                             会计系统 J\
kv}v  
accounting treatment                                会计处理 ijWn,bj  
accuracy                                    准确性，精确性 mH} 1Zy  
additional audit procedures                      追加审计程序 ,a,coeL  
addressee                                         收件人，收信人 Mi"dFx^Md  
Administration of State-owned Assets  (the～)     国有资产管理局 Ke+#ww  
administrative laws and regulations                 行政法规 ng[ZM);  
adverse impact                                 不利影响，负面影响 wp8ocZ-Gj  
adverse opinion                                反对意见 (f|3(u'e?  
advisory group                                  咨询组，顾问组 H<YS2Ed  
agency fee                                        代理费，代理费用 My!<_Hp-W  
aggregate                                          总计，合计为…… 9y"*H2$#  
alternation of document and record                 变造文件和记录 vSy#[9}  
alternative audit procedures                      替代审计程序，备选审计程序 Obu>xK(  
amend                                              修改，修订 s|Acv4| V  
amortisation                                      摊销 u=h/l!lR  
analytical capacity                             分析能力 +V6N/{^5  
analytical procedures                               分析性程序 YTpO4bX  
annual financial statements                        年度会计报表，年度财务报表 J Covk1  
appendix                                          附录，附表 IGd]!  
applicable                                         适用的 NrdbXPHceN  
applicable laws and regulations                 适用的法规 f=Rx 8I  
application systems                                  应用系统 9n"
D/NZB  
apply consistently                              一贯地执行，一贯地实施 jE</a%  
appropriate                                       适当的，合适的； `PR)7}/<  
征用，挪用 Y_49UtJIg  
appropriate authorization                          适当的授权 @t6B\ ?4'T  
appropriateness of audit evidence                    审计证据的适当性 }l>0
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approval                                    批准，核准 3Vl?;~ :5  
assertion                                    (会计报表上的)认定；确认 [,T
uNd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {1V~`1(w  
asset                                                 资产，财产 -HU5E>xG  
asset restructuring                             资产重组 r0)X] l7  
assignment of duties                                 职责的划分 U_HOfix  
assistant                                     助理，助理人员 g2v0!  
associated company                                 联属公司，联营公司 @<O Bt d  
association                                        联合，结合；协会，社团 BV
X6  
assumption                                       假设，假定 +Q3i&"QB.  
at a given date                                         在某一特定时日 Vn-y<*np  
attestation                                         鉴证，公证 g9`z]qGWS:  
attestation service                             鉴证服务 "-+5`!Y  
audit adjustment                                审计调整 Mg0[PbS  
audit areas                                        审计领域 E1'HdOh&z  
audit conclusion                                审计结论 ['~B&  
audit effectiveness                             审计效果 OFTyN^([@  
audit efficiency                                  审计效率 Vs)Pg\B?  
audit engagement letter                      审计业务约定书 r9Wk7?w)  
audit evidence                                          审计证据 r_f?H@v  
audit fee                                    审计费 CD'.bFO^+T  
audit files                                          审计档案 7Rf${Wv0  
audit findings                                     审计中发现的事项 i[_WO2  
audit implementation stage                        审计实施阶段 1>1&NQ#}  
audit mark                                        审计标识 25RFi24>D  
audit materiality                                 审计重要性 )V<ML7_?  
audit method                                     审计方法 %OeA"#  
audit objective                                         审计目标，审计目的 E {$Jk]c  
audit of financial statements                      会计报表审计，财务报表审计 mjDaus59  
audit opinion                                     审计意见 |#);^z_  
audit period                                      被审计期间，被审计年度 @-9I<)Z/2  
audit plan                                          审计计划 ykv,>nSXLL  
audit planning                                    编制审计计划，制定审计计划，审计计划 O9#8%p% )  
audit planning stage                                  审计计划阶段 xt7ZrT  
audit procedure                                审计程序 3? F*|E_  
audit programme                               审计程序表，具体审计计划 XrY\ot`,D  
audit report                                       审计报告 pPSmSWD?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [%M=n
J{8  
audit report with a qualified opinion                 有保留意见的审计报告 (,wIbwa  
audit report with an adverse opinion                否定意见的审计报告 5G"DgG*<  
audit report with dual dates                      双重日期审计报告 $^F L*w  
audit reporting stage                                 审计报告阶段 ~ [k0ay  
audit responsibility                                   审计责任 zrqQcnx9(m  
audit results                                      审计结果 N^\<y7x  
audit risk                                          审计风险 !e5!8z  
audit sampling                                          审计抽样 Y[l*>}:w  
audit sampling techniques                         审计抽样方法，审计抽样技术 U_t[J|  
audit strategies                                  审计策略 n.&z^&$w\)  
audit summary                                         审计总结，审计小结 Ib(q9!L  
audit team                                         审计小组 fk5xIW  
audit test                                    审计测试 OT[&a6_  
audit trail                                          审计轨迹 ?/Bp8q(  
audit work                                        审计工作 P ;7JK=~k  
audit working paper                                 审计工作底稿 A}Q6DHh26  
audited financial statement                        审计会计报表，已审计财务报表 f3Zm
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Auditing Guidelines (the～)                      审计规范指南 %~eIx=s  
auditing standards                             审计准则 OIpkXM
 
audit-oriented working paper                          (审计)业务类工作底稿 |sP;`h}I%  
authorisation                                     授权 V*X6 <}  
authorisation of transaction                       交易的授权 -][~_Hd{  
availability                                         可获得性 TPjElBh  
B TI^W=5W@@  
balance                                      余额；差额；平衡 v?Z30?_&h  
balance sheet                                    资产负债表 #aX+?z\4  
bank                                                 银行 u^HC1r|%  
bank account                                    银行账户，银行户头 pZo:\n5o  
bank statement                                 银行对账单 v
Ge];  
barter transaction                              易货交易，以物换物交易 ME.l{?v  
basis of audit                                    审计依据 1:!_AU?  
basis of preparation                                (会计报表的)编制基础 T?vM\o%i3  
book of account                               账目，账簿 <'n'>@  
borrowing                                         借款，贷款，借债 !=(OvX_<  
branch                                              分支，分支机构，分店 b` a4SfbQS  
brought forward                                (账户余额等的)承上年，承上期，承上页  ;gS)o#v0  
budget                                              预算 0&M~lJ  
building                                      建筑物；大楼 ,X+LJe$  
business conditions                                  业务情况，经营情况 eh\_;2P  
business licence                               (企业等的)营业执照 Q=YIAGK  
business relation                                业务关系 M]c"4b;  
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