[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 ?e yo2:-$  
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审计词汇英汉对照 `y m^0x8  
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ability to continue as a going concern               持续经营能力 t[7YMk  
acceptability                                     可接受性，可接受程度 m &s0Ub  
acceptable level of detection risk                     检查风险的可接受水平 :MpIx&  
acceptance of engagement                       接受委托 Gv3a<Knn4  
accepting the engagement for the first time              首次接受委托 f |aO9w   
access to asset                                         对资产的接触 C$Ldz=d  
according to                                     根据，依据，依照 ]w! x  
account balance                                账户余额 &yWl8O
 
account for                                       对……进行会计处理，核算；解释 `[7&tOvSk  
accounting                                        会计，会计学 <?QY\wyikz  
accounting advisory serve                        会计咨询服务 ;PGC9v%i  
accounting firm                                 会计师事务所 ^uC1\!Q1  
accounting information                      会计信息，会计资料 mJ[LmQ<:  
accounting period                             会计期间 NSj}
?hz  
accounting policies                                   会计政策 IZniRd;  
accounting professional bodies                 会计职业组织，会计职业团体
sl>4O]N  
accounting records                                   会计记录 N%n#
mV;  
accounting responsibility                           会计责任 NC|&7qQ  
accounting service                             会计服务 ,??xW{*|  
accounting standards                                会计准则 CQQX7Y\  
Accounting Standards for Business Enterprises       企业会计准则 V_(lZDjh*  
accounting system                             会计系统 QV7K~qi  
accounting treatment                                会计处理 }yC ve  
accuracy                                    准确性，精确性 .}%$l.#a  
additional audit procedures                      追加审计程序 j=M_>  
addressee                                         收件人，收信人 `)!)}PXl  
Administration of State-owned Assets  (the～)     国有资产管理局 ^`Vt<DMT  
administrative laws and regulations                 行政法规 R2Lq,(@-  
adverse impact                                 不利影响，负面影响 WSKG8JT^|  
adverse opinion                                反对意见 3U d&B  
advisory group                                  咨询组，顾问组 ?}bSQ)b  
agency fee                                        代理费，代理费用 q^>$YY>F  
aggregate                                          总计，合计为…… 2j*\n|"}{  
alternation of document and record                 变造文件和记录 zH}u9IR3`  
alternative audit procedures                      替代审计程序，备选审计程序 +.mIC:9  
amend                                              修改，修订 ) ^!oM  
amortisation                                      摊销 )k- 7mwkZ  
analytical capacity                             分析能力 p;U[cGHC  
analytical procedures                               分析性程序 wnN@aO6g*  
annual financial statements                        年度会计报表，年度财务报表 )d_)CuUBe  
appendix                                          附录，附表 w[UPoG #Uh  
applicable                                         适用的 ;Hv#SRSz  
applicable laws and regulations                 适用的法规 j"yL6Q9P  
application systems                                  应用系统 t-3wjS1v  
apply consistently                              一贯地执行，一贯地实施 45>w=O  
appropriate                                       适当的，合适的； J9mLW}I?NW  
征用，挪用 WOzdYeeG  
appropriate authorization                          适当的授权 P2!@^%o  
appropriateness of audit evidence                    审计证据的适当性 E_/v$  
approval                                    批准，核准 3JWHyo  
assertion                                    (会计报表上的)认定；确认 0+m"eGwTm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9Or3X
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asset                                                 资产，财产 #$e ~o}(r  
asset restructuring                             资产重组 7a->"W  
assignment of duties                                 职责的划分 *<OWd'LI  
assistant                                     助理，助理人员 t> -cTQm  
associated company                                 联属公司，联营公司 v$owG-_><  
association                                        联合，结合；协会，社团 VsNqYFHes&  
assumption                                       假设，假定 8~Rja  
at a given date                                         在某一特定时日  QSmE:Y  
attestation                                         鉴证，公证 &:nWZ!D  
attestation service                             鉴证服务 vWXj6}  
audit adjustment                                审计调整 67~m9pk  
audit areas                                        审计领域 oy;N3  
audit conclusion                                审计结论 |bVNlL"xN  
audit effectiveness                             审计效果 \"<&8  
audit efficiency                                  审计效率 \V+$2 :A  
audit engagement letter                      审计业务约定书 Z:&"Ax  
audit evidence                                          审计证据 >8#(GXnSt  
audit fee                                    审计费 <xOpm8  
audit files                                          审计档案   rPZ<  
audit findings                                     审计中发现的事项 @$F(({?  
audit implementation stage                        审计实施阶段 iShB^  
audit mark                                        审计标识 V89!C?.[]1  
audit materiality                                 审计重要性 f]0kG  
audit method                                     审计方法 s@'};E^]@r  
audit objective                                         审计目标，审计目的 #Z"N\49  
audit of financial statements                      会计报表审计，财务报表审计 m Wsegq4  
audit opinion                                     审计意见 J3}^\k=p"  
audit period                                      被审计期间，被审计年度  / e!/  
audit plan                                          审计计划 sYYg5vL9  
audit planning                                    编制审计计划，制定审计计划，审计计划 G$xuHHZ'  
audit planning stage                                  审计计划阶段 pr>K#@^  
audit procedure                                审计程序 yaa+j8s]  
audit programme                               审计程序表，具体审计计划 mRW(]OFIai  
audit report                                       审计报告 {t;Q#Ou.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %Jq(,u  
audit report with a qualified opinion                 有保留意见的审计报告 uY5f mM9  
audit report with an adverse opinion                否定意见的审计报告 U-Fr[1I6p  
audit report with dual dates                      双重日期审计报告 "k "q)5c  
audit reporting stage                                 审计报告阶段 Iu
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audit responsibility                                   审计责任 SdYES5aES  
audit results                                      审计结果 'N,x=1R5  
audit risk                                          审计风险 s3uT:Xw3rW  
audit sampling                                          审计抽样 s<sqO,!  
audit sampling techniques                         审计抽样方法，审计抽样技术 <T+Pw7X   
audit strategies                                  审计策略 RC ND|X  
audit summary                                         审计总结，审计小结 \@*cj 8e  
audit team                                         审计小组 Y\%R6/Gj|u  
audit test                                    审计测试 c_kxjzA#  
audit trail                                          审计轨迹 Y=vA;BE]R  
audit work                                        审计工作 Ipb4{A&"\  
audit working paper                                 审计工作底稿 Y GO ;wIS  
audited financial statement                        审计会计报表，已审计财务报表 +7sdQCO(Co  
Auditing Guidelines (the～)                      审计规范指南 U@BVVH?,o  
auditing standards                             审计准则 yV$p(+KkS  
audit-oriented working paper                          (审计)业务类工作底稿 A:cc @ku  
authorisation                                     授权 Ud*.[GRD~  
authorisation of transaction                       交易的授权 q~;P^i<Y  
availability                                         可获得性 RD=
! No?  
B )fA9,yNJ3  
balance                                      余额；差额；平衡 R 7xV{o  
balance sheet                                    资产负债表 KG4~t=J`  
bank                                                 银行 ?Xlmt$ Jp  
bank account                                    银行账户，银行户头 z=?ainnKx  
bank statement                                 银行对账单 GNZQj8  
barter transaction                              易货交易，以物换物交易 nm*1JA.:  
basis of audit                                    审计依据 G"O%u|7  
basis of preparation                                (会计报表的)编制基础 RVXRF_I  
book of account                               账目，账簿 6
!+xf  
borrowing                                         借款，贷款，借债 ZT
"?W $  
branch                                              分支，分支机构，分店 [\@!~F{  
brought forward                                (账户余额等的)承上年，承上期，承上页 :>F:G%(DK  
budget                                              预算 R)nhgp(~  
building                                      建筑物；大楼 v\n!Li H  
business conditions                                  业务情况，经营情况 v9x $`  
business licence                               (企业等的)营业执照 YV.*8'*  
business relation                                业务关系 z]gxkol\  
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