[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 =<_5gR  
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审计词汇英汉对照 _0j}(Q>|H#  
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ability to continue as a going concern               持续经营能力 tr/dd&(Y1  
acceptability                                     可接受性，可接受程度 aC$g(>xFt  
acceptable level of detection risk                     检查风险的可接受水平 I!<v$  
acceptance of engagement                       接受委托 ry]7$MQyV  
accepting the engagement for the first time              首次接受委托 /[IQ:':^  
access to asset                                         对资产的接触 xR&,QrjQG  
according to                                     根据，依据，依照 M>J ADt_]  
account balance                                账户余额 hCvn(f  
account for                                       对……进行会计处理，核算；解释 yl ;'Ru:  
accounting                                        会计，会计学 C;) xjZiR  
accounting advisory serve                        会计咨询服务 *_wef/==  
accounting firm                                 会计师事务所 Fi/G, [q  
accounting information                      会计信息，会计资料 k51s*U6=  
accounting period                             会计期间 n1/lE)  
accounting policies                                   会计政策 hw'2q9J|  
accounting professional bodies                 会计职业组织，会计职业团体 fDqXM;a"  
accounting records                                   会计记录 @ty|HXW  
accounting responsibility                           会计责任 7Mv$.Z(  
accounting service                             会计服务 rpT<cCem1  
accounting standards                                会计准则 uY~A0I5Z  
Accounting Standards for Business Enterprises       企业会计准则 |YFD|  
accounting system                             会计系统 %UJ4wm  
accounting treatment                                会计处理 S+y2eP G  
accuracy                                    准确性，精确性 ,;-*q}
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additional audit procedures                      追加审计程序 X[
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addressee                                         收件人，收信人 OA=;9AcZ  
Administration of State-owned Assets  (the～)     国有资产管理局 h^*{chm]  
administrative laws and regulations                 行政法规 ^aW[~ c  
adverse impact                                 不利影响，负面影响 qU n>  
adverse opinion                                反对意见 feW9>f;  
advisory group                                  咨询组，顾问组  :Y
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agency fee                                        代理费，代理费用 NGY I%:  
aggregate                                          总计，合计为…… ksaC[G;}:  
alternation of document and record                 变造文件和记录 rw2|1_AF  
alternative audit procedures                      替代审计程序，备选审计程序 R*0F)M  
amend                                              修改，修订 EG.C2]Fi  
amortisation                                      摊销 ~QcKW<bz  
analytical capacity                             分析能力 x+e _pb   
analytical procedures                               分析性程序 UVJ(iNK"  
annual financial statements                        年度会计报表，年度财务报表 ,R =VzP&  
appendix                                          附录，附表 P[K=']c  
applicable                                         适用的  \(FDR  
applicable laws and regulations                 适用的法规 /,UkT*+>!  
application systems                                  应用系统 pb Ie)nK  
apply consistently                              一贯地执行，一贯地实施 $IT9@}*{  
appropriate                                       适当的，合适的； q_&IZ,{Vk  
征用，挪用 `C?OAR44  
appropriate authorization                          适当的授权 TMCA?r%Y\  
appropriateness of audit evidence                    审计证据的适当性 u Cfp+  
approval                                    批准，核准 [;Ac
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assertion                                    (会计报表上的)认定；确认 5,ahKB8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  vB*oI~<  
asset                                                 资产，财产 )x&@j4,  
asset restructuring                             资产重组 8w[EyVHA  
assignment of duties                                 职责的划分 6S[D"Q94  
assistant                                     助理，助理人员 ^b %8_?2m  
associated company                                 联属公司，联营公司 NF!1)  
association                                        联合，结合；协会，社团 UJ$:5*S=u  
assumption                                       假设，假定 r_E)HL/A  
at a given date                                         在某一特定时日 lh_zZ!)g  
attestation                                         鉴证，公证 Y`?X Fy:  
attestation service                             鉴证服务 HjS^ nYl  
audit adjustment                                审计调整 x 4</\o  
audit areas                                        审计领域 vqi$}=%n?W  
audit conclusion                                审计结论 mm-UQ\h  
audit effectiveness                             审计效果 E57{*C  
audit efficiency                                  审计效率 H;|:r[d!  
audit engagement letter                      审计业务约定书 9/(c cj  
audit evidence                                          审计证据 \Egc5{   
audit fee                                    审计费 =Zy!',,d,9  
audit files                                          审计档案 oD@jtd>b%  
audit findings                                     审计中发现的事项 C}'="g^=sl  
audit implementation stage                        审计实施阶段 Q5n :f+  
audit mark                                        审计标识 ld}$Tsy0  
audit materiality                                 审计重要性 jY+S,lD  
audit method                                     审计方法 ]GPJ(+5  
audit objective                                         审计目标，审计目的 DF|s,J`98  
audit of financial statements                      会计报表审计，财务报表审计 yGG B  
audit opinion                                     审计意见 lY*]&8/=  
audit period                                      被审计期间，被审计年度 {WeXURp&nF  
audit plan                                          审计计划 bXwoJ2  
audit planning                                    编制审计计划，制定审计计划，审计计划 }k0-?_Z=1  
audit planning stage                                  审计计划阶段 eSNSnh]'  
audit procedure                                审计程序 n o+tVm|  
audit programme                               审计程序表，具体审计计划 lV6[d8P  
audit report                                       审计报告 \nAHpF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u7P+^A97L_  
audit report with a qualified opinion                 有保留意见的审计报告 2RUR=%C  
audit report with an adverse opinion                否定意见的审计报告 yUmsE-W  
audit report with dual dates                      双重日期审计报告 ?VP!1O=J  
audit reporting stage                                 审计报告阶段 <Iyot]E  
audit responsibility                                   审计责任 QsJW"4d  
audit results                                      审计结果 DE\bYxJ  
audit risk                                          审计风险 Ij}F<ZgZG  
audit sampling                                          审计抽样 xf"5<PTW</  
audit sampling techniques                         审计抽样方法，审计抽样技术 JOx,19r  
audit strategies                                  审计策略 n,a5LR  
audit summary                                         审计总结，审计小结 x>,F*3d3  
audit team                                         审计小组 _pko]F|()  
audit test                                    审计测试 i(yAmo9h  
audit trail                                          审计轨迹 O& %"F8B  
audit work                                        审计工作 =l 2Dm  
audit working paper                                 审计工作底稿 J2< QAX  
audited financial statement                        审计会计报表，已审计财务报表 fb. \V]K  
Auditing Guidelines (the～)                      审计规范指南 (S)E|;f%C  
auditing standards                             审计准则 1~5q:X  
audit-oriented working paper                          (审计)业务类工作底稿 6$fnQcpJ  
authorisation                                     授权 WCmNibj  
authorisation of transaction                       交易的授权  /E{dM2  
availability                                         可获得性 TF0-?vBWh  
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balance                                      余额；差额；平衡 0SYf<$  
balance sheet                                    资产负债表 `o8{qU,*]N  
bank                                                 银行 G</I%qM  
bank account                                    银行账户，银行户头 ^Z>B/aJq  
bank statement                                 银行对账单 b?]ly(  
barter transaction                              易货交易，以物换物交易 q bZ,K@0  
basis of audit                                    审计依据 YP#AB]2\}  
basis of preparation                                (会计报表的)编制基础 FL#g9U>  
book of account                               账目，账簿 iQ|,&K0d]  
borrowing                                         借款，贷款，借债 Ly)(_Tp@+  
branch                                              分支，分支机构，分店 &xBK\  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,d>X/kd|o  
budget                                              预算 H/Ec^Lc+_  
building                                      建筑物；大楼 (!VMnLlXRK  
business conditions                                  业务情况，经营情况 p37zz4  
business licence                               (企业等的)营业执照 oa &z/`@  
business relation                                业务关系 q]N?@l]  
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