[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 Yt#($}p  
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审计词汇英汉对照 {xH \!!"T  
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ability to continue as a going concern               持续经营能力 ,88Y1|:X  
acceptability                                     可接受性，可接受程度 4;*V^\',9  
acceptable level of detection risk                     检查风险的可接受水平 0)P
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acceptance of engagement                       接受委托 VKs\b-1  
accepting the engagement for the first time              首次接受委托 CD[7h  
access to asset                                         对资产的接触 ^#=L?e  
according to                                     根据，依据，依照 FdSaOod8  
account balance                                账户余额 sW]n~
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account for                                       对……进行会计处理，核算；解释 v4v+;[a%  
accounting                                        会计，会计学 S5d{dTPq  
accounting advisory serve                        会计咨询服务 }`MO}Pz  
accounting firm                                 会计师事务所 <]9MgfAe  
accounting information                      会计信息，会计资料 m_Rgv.gE^  
accounting period                             会计期间 q@\_q!  
accounting policies                                   会计政策 )ld7^G  
accounting professional bodies                 会计职业组织，会计职业团体 c8'8DM  
accounting records                                   会计记录 i]YQq!B  
accounting responsibility                           会计责任 RhJ<<T.2  
accounting service                             会计服务 A]J^{h0k  
accounting standards                                会计准则 <N*>9S,}  
Accounting Standards for Business Enterprises       企业会计准则 ,S5#Kka~a  
accounting system                             会计系统 [qXpi'q[  
accounting treatment                                会计处理 Q0--.Q=:Y  
accuracy                                    准确性，精确性 cpy"1=K~M  
additional audit procedures                      追加审计程序 <VBw1|)$@  
addressee                                         收件人，收信人 ms{R|vU%b  
Administration of State-owned Assets  (the～)     国有资产管理局 n (|>7  
administrative laws and regulations                 行政法规 G8&'*7Bb  
adverse impact                                 不利影响，负面影响 ]S:@=9JB'  
adverse opinion                                反对意见 #<~f~{x  
advisory group                                  咨询组，顾问组 [yyV`&  
agency fee                                        代理费，代理费用 7*5ctc!dG  
aggregate                                          总计，合计为…… Stc\P]%d  
alternation of document and record                 变造文件和记录 m3WV<Cbz  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 |HEw~x<=  
amortisation                                      摊销 g\l;>  
analytical capacity                             分析能力 4sAshrUf  
analytical procedures                               分析性程序 "5YdmBy  
annual financial statements                        年度会计报表，年度财务报表 N:<O  
appendix                                          附录，附表 O`u!P\  
applicable                                         适用的 Y/^<t'o&  
applicable laws and regulations                 适用的法规 w* I+~o-  
application systems                                  应用系统 @Dy.HQ~  
apply consistently                              一贯地执行，一贯地实施 WAa?$"U2  
appropriate                                       适当的，合适的； 4 * OU  
征用，挪用 VZ,T`8"  
appropriate authorization                          适当的授权 cDx
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appropriateness of audit evidence                    审计证据的适当性 Qx6/QaS?  
approval                                    批准，核准 42u\Y_^ID  
assertion                                    (会计报表上的)认定；确认 IBqY$K+l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m=9N^_  
asset                                                 资产，财产 yRYWx` G  
asset restructuring                             资产重组 V4-=Ni]k  
assignment of duties                                 职责的划分 6+5 Catsn  
assistant                                     助理，助理人员 #SYWAcTkO}  
associated company                                 联属公司，联营公司 9PJDT]  
association                                        联合，结合；协会，社团 </X"*G't  
assumption                                       假设，假定 d.AjH9 jg  
at a given date                                         在某一特定时日 (2li:1j  
attestation                                         鉴证，公证 ETOc4h
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attestation service                             鉴证服务 !.9vW&t  
audit adjustment                                审计调整 T]W -g  
audit areas                                        审计领域 R u5&xIQ  
audit conclusion                                审计结论 k)s 7Ev*  
audit effectiveness                             审计效果 @"!SU'*  
audit efficiency                                  审计效率 9qDGxW '1  
audit engagement letter                      审计业务约定书 !_) ^bRd  
audit evidence                                          审计证据 `VsGa  
audit fee                                    审计费 ~Z2eQx jtM  
audit files                                          审计档案 qJA.+q.e$e  
audit findings                                     审计中发现的事项 sJoi fl 7  
audit implementation stage                        审计实施阶段 _);Kb/  
audit mark                                        审计标识 }/spo3,6  
audit materiality                                 审计重要性 9ojhI=:  
audit method                                     审计方法 {9".o,  
audit objective                                         审计目标，审计目的 ^WD$ gd  
audit of financial statements                      会计报表审计，财务报表审计 %?hLo8  
audit opinion                                     审计意见 lc-|Q#$3$  
audit period                                      被审计期间，被审计年度 d*$<%J  
audit plan                                          审计计划 [MS.5+1Y  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 }NCvaO  
audit procedure                                审计程序 P;%QA+%7  
audit programme                               审计程序表，具体审计计划 6t:c]G'J  
audit report                                       审计报告 m;f?}z_\$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'cN#rHPB6  
audit report with a qualified opinion                 有保留意见的审计报告 =on!&M  
audit report with an adverse opinion                否定意见的审计报告 h<;[P?
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audit report with dual dates                      双重日期审计报告 XL^N5  
audit reporting stage                                 审计报告阶段 F5+_p@!i  
audit responsibility                                   审计责任 sRQh~5kM  
audit results                                      审计结果 .4>s2  
audit risk                                          审计风险 1fv~r@6s  
audit sampling                                          审计抽样 su FOc  
audit sampling techniques                         审计抽样方法，审计抽样技术 n-3j$x1Ne  
audit strategies                                  审计策略 Uob|Q=MQ  
audit summary                                         审计总结，审计小结 ;6nZ  
audit team                                         审计小组 4QAIQQS  
audit test                                    审计测试 X3{1DY3@u  
audit trail                                          审计轨迹 X' 7S|J6s  
audit work                                        审计工作 2j7d$y*'  
audit working paper                                 审计工作底稿 "GI
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audited financial statement                        审计会计报表，已审计财务报表 zL'IN)7MU  
Auditing Guidelines (the～)                      审计规范指南 !`[I>:Ex  
auditing standards                             审计准则 JjLyV`DJ  
audit-oriented working paper                          (审计)业务类工作底稿 Treh{s  
authorisation                                     授权 'S7@+kJ  
authorisation of transaction                       交易的授权 /}`/i(k  
availability                                         可获得性 o?K|[gNi  
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balance                                      余额；差额；平衡 i i
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balance sheet                                    资产负债表 d[e:}1  
bank                                                 银行 m}[~A @qD  
bank account                                    银行账户，银行户头 xg,]M/J  
bank statement                                 银行对账单 6BU0hV  
barter transaction                              易货交易，以物换物交易 s9kLB
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basis of audit                                    审计依据 7. 9s.*  
basis of preparation                                (会计报表的)编制基础 #A9_A%_.h  
book of account                               账目，账簿 QYfAf3te  
borrowing                                         借款，贷款，借债 $;uWj|  
branch                                              分支，分支机构，分店 =+}}Sv2  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^[}0&_L w  
budget                                              预算 OI_/7@L  
building                                      建筑物；大楼 ht3T{4qCS  
business conditions                                  业务情况，经营情况 P^3m:bE
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business licence                               (企业等的)营业执照 8;g.3Qv  
business relation                                业务关系 7Sz'vyiz  
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