[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 f*{;\n(.t  
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审计词汇英汉对照 x=Jn&4q  
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ability to continue as a going concern               持续经营能力 9w;J7jgOT!  
acceptability                                     可接受性，可接受程度 ZHECcPhz  
acceptable level of detection risk                     检查风险的可接受水平 cN}A rv  
acceptance of engagement                       接受委托 ANQa2swM  
accepting the engagement for the first time              首次接受委托 XW_xNkpL5c  
access to asset                                         对资产的接触 m$mY<Q  
according to                                     根据，依据，依照 f \_!N "HW  
account balance                                账户余额 8~(+[[TQ@  
account for                                       对……进行会计处理，核算；解释 . L5*E(<K0  
accounting                                        会计，会计学 A2:){`Mw  
accounting advisory serve                        会计咨询服务 vs)I pV(  
accounting firm                                 会计师事务所 
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accounting information                      会计信息，会计资料 m2q;^o:J  
accounting period                             会计期间 ro^6:w3O^  
accounting policies                                   会计政策 %_R|@cyD  
accounting professional bodies                 会计职业组织，会计职业团体 -b\V(@5  
accounting records                                   会计记录 |;u%JW$4  
accounting responsibility                           会计责任 A='+tJa  
accounting service                             会计服务 GHC?Tp  
accounting standards                                会计准则 #C;zS9(]B  
Accounting Standards for Business Enterprises       企业会计准则 Jv^cOc  
accounting system                             会计系统 b}&7~4zw  
accounting treatment                                会计处理 1;:t~Y  
accuracy                                    准确性，精确性 2C33;?M  
additional audit procedures                      追加审计程序 /z)3gsF  
addressee                                         收件人，收信人 h9BD ^j  
Administration of State-owned Assets  (the～)     国有资产管理局 pG F5aF7T  
administrative laws and regulations                 行政法规 xe gL!  
adverse impact                                 不利影响，负面影响 JdUz!=I  
adverse opinion                                反对意见 gUH'DS]{  
advisory group                                  咨询组，顾问组 0I>?_?~l6  
agency fee                                        代理费，代理费用 yg-F J/  
aggregate                                          总计，合计为…… Pm#x?1rAj  
alternation of document and record                 变造文件和记录 nze1]3
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alternative audit procedures                      替代审计程序，备选审计程序 w {e3U7;  
amend                                              修改，修订 <qq'h  
amortisation                                      摊销 le^_6|ek  
analytical capacity                             分析能力 h%1~v$W`  
analytical procedures                               分析性程序 `b.o&t$L  
annual financial statements                        年度会计报表，年度财务报表 <5ft6a2fQ  
appendix                                          附录，附表 przubMt  
applicable                                         适用的 I`"-$99|t1  
applicable laws and regulations                 适用的法规 Z.aLk4QO@  
application systems                                  应用系统 e>,9]{N+$  
apply consistently                              一贯地执行，一贯地实施 RQo$iISwy  
appropriate                                       适当的，合适的； GcZM+c  
征用，挪用 4C,kA+P  
appropriate authorization                          适当的授权 B%eDBu ")  
appropriateness of audit evidence                    审计证据的适当性 S)\JWXi~:J  
approval                                    批准，核准 +U+aWk  
assertion                                    (会计报表上的)认定；确认 ~}$\B^z+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )RA\kZ"  
asset                                                 资产，财产 rb *C-NutE  
asset restructuring                             资产重组 =GH@.3`X  
assignment of duties                                 职责的划分 J@k
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assistant                                     助理，助理人员 \'; t*  
associated company                                 联属公司，联营公司 L,b|Iq  
association                                        联合，结合；协会，社团 h9<mThvgn  
assumption                                       假设，假定 Dm|gSv8d,  
at a given date                                         在某一特定时日  om".j  
attestation                                         鉴证，公证 ^o $W  
attestation service                             鉴证服务 :kME  
audit adjustment                                审计调整 P1)* q0  
audit areas                                        审计领域 ub`z7gL  
audit conclusion                                审计结论 iO%Zd[  
audit effectiveness                             审计效果 bK$/,,0=X/  
audit efficiency                                  审计效率 ~@[(N]=q  
audit engagement letter                      审计业务约定书 < -Hs<T|tW  
audit evidence                                          审计证据 }.fL$,7a  
audit fee                                    审计费 F* 3G_V  
audit files                                          审计档案 gB/;clCdX)  
audit findings                                     审计中发现的事项 Yw~;g:
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audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 jo,6Aog|u  
audit materiality                                 审计重要性 K[Yc<Q  
audit method                                     审计方法 vQ:x%=]  
audit objective                                         审计目标，审计目的 4r_!>['`"  
audit of financial statements                      会计报表审计，财务报表审计 V.K70)]  
audit opinion                                     审计意见 C+/Eqq^(  
audit period                                      被审计期间，被审计年度 I6K7!+;2  
audit plan                                          审计计划 YHETI~'j.  
audit planning                                    编制审计计划，制定审计计划，审计计划 9M1a*f
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audit planning stage                                  审计计划阶段 ,3VG.u;U   
audit procedure                                审计程序 &q4ox71  
audit programme                               审计程序表，具体审计计划 $!3gN%  
audit report                                       审计报告 "NxOOL L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pGY [f@_x-  
audit report with a qualified opinion                 有保留意见的审计报告 "%:7j!#X|I  
audit report with an adverse opinion                否定意见的审计报告 W:`5nj]H9  
audit report with dual dates                      双重日期审计报告 Z -pyFK\  
audit reporting stage                                 审计报告阶段 >:.w7LQy/  
audit responsibility                                   审计责任 CHPL>'NJzc  
audit results                                      审计结果 lP}od  
audit risk                                          审计风险 {udrT"h  
audit sampling                                          审计抽样 y!S^xS  
audit sampling techniques                         审计抽样方法，审计抽样技术 a;56k  
audit strategies                                  审计策略 G{F6  
audit summary                                         审计总结，审计小结 nped  
audit team                                         审计小组 W=~id"XtJ  
audit test                                    审计测试 G5!|y#T  
audit trail                                          审计轨迹 (})]H:W7  
audit work                                        审计工作 86
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audit working paper                                 审计工作底稿 2y^U
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audited financial statement                        审计会计报表，已审计财务报表 t G]N*%@  
Auditing Guidelines (the～)                      审计规范指南 3b<: :t  
auditing standards                             审计准则 P`}$-#DF  
audit-oriented working paper                          (审计)业务类工作底稿 qO7fbql_  
authorisation                                     授权 %'$f ?y  
authorisation of transaction                       交易的授权  W|lH  
availability                                         可获得性 : @s8?eg  
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balance                                      余额；差额；平衡 ex.+'m<g  
balance sheet                                    资产负债表 '-`O. 4u  
bank                                                 银行 +IvNyj|  
bank account                                    银行账户，银行户头 <BZ_ (H  
bank statement                                 银行对账单 jh>N_cp  
barter transaction                              易货交易，以物换物交易 (viWY  
basis of audit                                    审计依据 7kdeYr~<1  
basis of preparation                                (会计报表的)编制基础 HB%K|&!+  
book of account                               账目，账簿 TS1pR"6l  
borrowing                                         借款，贷款，借债 B i'd5B5  
branch                                              分支，分支机构，分店 |4=ihB9+  
brought forward                                (账户余额等的)承上年，承上期，承上页 j]Aek
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budget                                              预算 (m6EQoW^s+  
building                                      建筑物；大楼 [Uswf3  
business conditions                                  业务情况，经营情况 #?_#!T|  
business licence                               (企业等的)营业执照 U4]30B{;H  
business relation                                业务关系 >A<D
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