[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 62#8c~dL  
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审计词汇英汉对照 ~<[]l~`  
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ability to continue as a going concern               持续经营能力 7,3v,N|  
acceptability                                     可接受性，可接受程度 RTTEAh:.  
acceptable level of detection risk                     检查风险的可接受水平 el,n5OZ7  
acceptance of engagement                       接受委托 SMh[7lU`  
accepting the engagement for the first time              首次接受委托 Q3x.qz  
access to asset                                         对资产的接触 SZD@<3Nb  
according to                                     根据，依据，依照 /ee4 v!  
account balance                                账户余额 K|-RAjE  
account for                                       对……进行会计处理，核算；解释 }C&kzJBEF  
accounting                                        会计，会计学 If(IG]>`D  
accounting advisory serve                        会计咨询服务 |HK/*B  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 Zh.[f+l]  
accounting period                             会计期间 3/2G~$C  
accounting policies                                   会计政策 _xU2C<)1&  
accounting professional bodies                 会计职业组织，会计职业团体 c(0Ez@  
accounting records                                   会计记录
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accounting responsibility                           会计责任 sxQMfbN  
accounting service                             会计服务 GZ/vUe  
accounting standards                                会计准则 JU0|pstf  
Accounting Standards for Business Enterprises       企业会计准则 yy|F6Pq3`  
accounting system                             会计系统 PiwI.c  
accounting treatment                                会计处理 h`/1JjP  
accuracy                                    准确性，精确性 5}2XnM2  
additional audit procedures                      追加审计程序 l%$co07cX  
addressee                                         收件人，收信人 0"$'1g^]7  
Administration of State-owned Assets  (the～)     国有资产管理局 I?i,21:5  
administrative laws and regulations                 行政法规 RDQK_Ef:  
adverse impact                                 不利影响，负面影响 d<4q%y'X{  
adverse opinion                                反对意见 KmRxbf  
advisory group                                  咨询组，顾问组 lDhuL;9e  
agency fee                                        代理费，代理费用 Tta+qjr  
aggregate                                          总计，合计为…… P[C03a!lXg  
alternation of document and record                 变造文件和记录 ?TVR{e:  
alternative audit procedures                      替代审计程序，备选审计程序 viR-h iD   
amend                                              修改，修订 FBJ Lkg0  
amortisation                                      摊销 z[ ml;?  
analytical capacity                             分析能力 UI.>BZ6}  
analytical procedures                               分析性程序 4';(\42  
annual financial statements                        年度会计报表，年度财务报表 C8.MoFfhe  
appendix                                          附录，附表 #:3~I  
applicable                                         适用的 G=%SMl>[  
applicable laws and regulations                 适用的法规 9dD;Z$x&Xk  
application systems                                  应用系统 ~b.e9FhdA  
apply consistently                              一贯地执行，一贯地实施 ?AJE*=b  
appropriate                                       适当的，合适的； Lj03Mx.2S  
征用，挪用 6)~J5Fb  
appropriate authorization                          适当的授权 9q!./)  
appropriateness of audit evidence                    审计证据的适当性 6H}8^'/u  
approval                                    批准，核准 xi G_l-2l  
assertion                                    (会计报表上的)认定；确认 S?Z"){  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Vy[ m%sEP  
asset                                                 资产，财产 lGtTZ cg  
asset restructuring                             资产重组 sj0{;>>%+N  
assignment of duties                                 职责的划分 VVyms7 VN  
assistant                                     助理，助理人员 Y:}!W  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 |*W
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assumption                                       假设，假定 #q%V|Ajq  
at a given date                                         在某一特定时日 LdM9k(  
attestation                                         鉴证，公证 _l;$<]re\k  
attestation service                             鉴证服务 ;nB.f.e`  
audit adjustment                                审计调整 j:6VWdgq  
audit areas                                        审计领域 Da"GYEC  
audit conclusion                                审计结论 )j>BvO  
audit effectiveness                             审计效果 3fWL}]{<a  
audit efficiency                                  审计效率 OJF41Z  
audit engagement letter                      审计业务约定书 !%4&O  
audit evidence                                          审计证据 x#_0 6  
audit fee                                    审计费 i'bUX=JK  
audit files                                          审计档案 Xm! ;  
audit findings                                     审计中发现的事项 J#^oUq  
audit implementation stage                        审计实施阶段 Ki:.^  
audit mark                                        审计标识 m'i^BE  
audit materiality                                 审计重要性 H
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audit method                                     审计方法 E|fQbkfw  
audit objective                                         审计目标，审计目的 60 z =bd]  
audit of financial statements                      会计报表审计，财务报表审计 L4L[@tMPmY  
audit opinion                                     审计意见 V;#bcr=Z<J  
audit period                                      被审计期间，被审计年度 `<:D.9vO "  
audit plan                                          审计计划 *N
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audit planning                                    编制审计计划，制定审计计划，审计计划 \E<t'\>@ X  
audit planning stage                                  审计计划阶段 12,,gwh  
audit procedure                                审计程序 5E!G 
  
audit programme                               审计程序表，具体审计计划 JxM[LvVi  
audit report                                       审计报告 %"0g}tK6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R2[-Q"|Ra  
audit report with a qualified opinion                 有保留意见的审计报告 q|+`ihut  
audit report with an adverse opinion                否定意见的审计报告 3r(i=ac0  
audit report with dual dates                      双重日期审计报告 {)8!>K%G  
audit reporting stage                                 审计报告阶段 mt(2HBNoz  
audit responsibility                                   审计责任 g
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audit results                                      审计结果 $ h( B2  
audit risk                                          审计风险 f
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audit sampling                                          审计抽样 Tn7(A^h'  
audit sampling techniques                         审计抽样方法，审计抽样技术 (;@\gRL  
audit strategies                                  审计策略 <) `?s  
audit summary                                         审计总结，审计小结 s;;"^5B.  
audit team                                         审计小组 <x| P}  
audit test                                    审计测试 M[@=m[#a  
audit trail                                          审计轨迹 |NZVm}T  
audit work                                        审计工作 Dqw?3 KB  
audit working paper                                 审计工作底稿 8T#tB,<fFW  
audited financial statement                        审计会计报表，已审计财务报表 j%qBNoT~  
Auditing Guidelines (the～)                      审计规范指南 ?{ 0MF  
auditing standards                             审计准则 jo_wBJKE  
audit-oriented working paper                          (审计)业务类工作底稿 n(MVm-H  
authorisation                                     授权 XPt<k&o1,  
authorisation of transaction                       交易的授权 U<*8KiI  
availability                                         可获得性 }H4Z726  
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balance                                      余额；差额；平衡 fv",4L  
balance sheet                                    资产负债表 m%bw$hr  
bank                                                 银行 NJ;D Qv  
bank account                                    银行账户，银行户头 +W6QtB6  
bank statement                                 银行对账单 j}CZ*  
barter transaction                              易货交易，以物换物交易 5k^UZw  
basis of audit                                    审计依据 2yyJ19Iul  
basis of preparation                                (会计报表的)编制基础 18AKM  
book of account                               账目，账簿 d}.*hgk  
borrowing                                         借款，贷款，借债 n^U u6  
branch                                              分支，分支机构，分店 h!L/ZeRaV  
brought forward                                (账户余额等的)承上年，承上期，承上页 !A\Qwg>  
budget                                              预算 [Ie;Jd>gG  
building                                      建筑物；大楼 -Pr1
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business conditions                                  业务情况，经营情况 yRZb_Mq9U  
business licence                               (企业等的)营业执照 bH-QF\>  
business relation                                业务关系 8"zFTP*;u  
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