[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 Ywlym\ [+  
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审计词汇英汉对照 +n1}({7m  
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ability to continue as a going concern               持续经营能力 u]CW5snz  
acceptability                                     可接受性，可接受程度 QfRt3\^`  
acceptable level of detection risk                     检查风险的可接受水平 -,3Ka:  
acceptance of engagement                       接受委托 PJ9JRG7j  
accepting the engagement for the first time              首次接受委托 z$H |8L  
access to asset                                         对资产的接触 ;w[|IRa  
according to                                     根据，依据，依照 (8k3z`  
account balance                                账户余额 Bglh}_X  
account for                                       对……进行会计处理，核算；解释 q48V|6X'q  
accounting                                        会计，会计学 5=5~GX-kr  
accounting advisory serve                        会计咨询服务 wIL5-k,  
accounting firm                                 会计师事务所 b[VP"KZ?  
accounting information                      会计信息，会计资料 "?n~ /9`  
accounting period                             会计期间 |Ax~zk;  
accounting policies                                   会计政策 T<?JL.8g_  
accounting professional bodies                 会计职业组织，会计职业团体 h,0mJj-ma  
accounting records                                   会计记录 / k(0}g=\  
accounting responsibility                           会计责任 cMIQbBM  
accounting service                             会计服务 E.4`aJ@>d  
accounting standards                                会计准则 ~~b[X\1  
Accounting Standards for Business Enterprises       企业会计准则 L0_R2E A  
accounting system                             会计系统 !2$O^ }6"  
accounting treatment                                会计处理 YM/^-[k3  
accuracy                                    准确性，精确性 cPkN)+K  
additional audit procedures                      追加审计程序 lRX*\M\`  
addressee                                         收件人，收信人 bs
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Administration of State-owned Assets  (the～)     国有资产管理局 s0 qA8`Yu  
administrative laws and regulations                 行政法规 Of SYOL7o  
adverse impact                                 不利影响，负面影响 UACWs3`s+  
adverse opinion                                反对意见 ,z<\Z!+=  
advisory group                                  咨询组，顾问组 $yI!YX&  
agency fee                                        代理费，代理费用 Skq%S`1%Q  
aggregate                                          总计，合计为…… {pm>F}Cwy  
alternation of document and record                 变造文件和记录 +Q8Bin  
alternative audit procedures                      替代审计程序，备选审计程序 V<?t(_Y  
amend                                              修改，修订 cdf8YN0!  
amortisation                                      摊销 +wgNuj0=*  
analytical capacity                             分析能力 #p6#,PZ  
analytical procedures                               分析性程序 wYOSaGyZ0I  
annual financial statements                        年度会计报表，年度财务报表 TCv}N0  
appendix                                          附录，附表 b_z;^y~  
applicable                                         适用的 #=q)>+\  
applicable laws and regulations                 适用的法规 Ks{^R`Oau  
application systems                                  应用系统 )1Z*kY?f!  
apply consistently                              一贯地执行，一贯地实施 2_R'Kl![  
appropriate                                       适当的，合适的； t%/Y^N;  
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appropriate authorization                          适当的授权 hF.9\X]  
appropriateness of audit evidence                    审计证据的适当性 $ GL$ iA  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 I.euuzBgA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Jx[
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asset                                                 资产，财产 vLXN{ ]  
asset restructuring                             资产重组 $7T
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assignment of duties                                 职责的划分 F]q pDv  
assistant                                     助理，助理人员 ix=HLF-0zC  
associated company                                 联属公司，联营公司 ry/AF  
association                                        联合，结合；协会，社团 (B}+uI{  
assumption                                       假设，假定 kViX FPW  
at a given date                                         在某一特定时日 o>';-} E  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 S=n,unn#t  
audit adjustment                                审计调整 `sAz1/N  
audit areas                                        审计领域 ? !MDg_oHd  
audit conclusion                                审计结论 e #>wv]V  
audit effectiveness                             审计效果 tT ~}lW)Y  
audit efficiency                                  审计效率 AL>*Vj2h/n  
audit engagement letter                      审计业务约定书 $RuJm\f  
audit evidence                                          审计证据 H$9--p  
audit fee                                    审计费 [u[F6Wst  
audit files                                          审计档案 Ayadvi(@P  
audit findings                                     审计中发现的事项 Z}5;K"T/  
audit implementation stage                        审计实施阶段 1NtN-o)N?  
audit mark                                        审计标识 #Wey)DI  
audit materiality                                 审计重要性 loZJV M  
audit method                                     审计方法 jV;&*4if  
audit objective                                         审计目标，审计目的 *Sm$FMWQ  
audit of financial statements                      会计报表审计，财务报表审计 R f+ogLa=  
audit opinion                                     审计意见 hyH"  
audit period                                      被审计期间，被审计年度 Qv,8tdx  
audit plan                                          审计计划 ZqsI\
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audit planning                                    编制审计计划，制定审计计划，审计计划 -n?}L#4%8  
audit planning stage                                  审计计划阶段 Yc/Nz(m   
audit procedure                                审计程序 7?:7}xb-  
audit programme                               审计程序表，具体审计计划 p6$ QTx  
audit report                                       审计报告 N 3i,_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s?@{  
audit report with a qualified opinion                 有保留意见的审计报告 "2o,X
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audit report with an adverse opinion                否定意见的审计报告 ?%J{1+hY  
audit report with dual dates                      双重日期审计报告 jhr{JApbJv  
audit reporting stage                                 审计报告阶段 .Wv2aJq  
audit responsibility                                   审计责任 w4H3($ K  
audit results                                      审计结果 ~@S5*(&8  
audit risk                                          审计风险 f^@`[MJj1C  
audit sampling                                          审计抽样 u>Z;/kr  
audit sampling techniques                         审计抽样方法，审计抽样技术 I2hX;pk,  
audit strategies                                  审计策略 h@7Shp  
audit summary                                         审计总结，审计小结 +|Z1U$0g  
audit team                                         审计小组 br*L|s\P\9  
audit test                                    审计测试 vE0Ty9OH"]  
audit trail                                          审计轨迹 h7c8K)ntnf  
audit work                                        审计工作 % < D  
audit working paper                                 审计工作底稿 4#MvOjA5[  
audited financial statement                        审计会计报表，已审计财务报表 7d*SZmD   
Auditing Guidelines (the～)                      审计规范指南 g^ OU+7o  
auditing standards                             审计准则 4J Bm|Pf(  
audit-oriented working paper                          (审计)业务类工作底稿  +ulBy  
authorisation                                     授权 |FGt '  
authorisation of transaction                       交易的授权 T%A45BE V  
availability                                         可获得性 2siUpmX  
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balance                                      余额；差额；平衡 *Nloa/a&9  
balance sheet                                    资产负债表 ?}\aG3_4  
bank                                                 银行 ~gQ$etP d  
bank account                                    银行账户，银行户头 -H5n>j0!{  
bank statement                                 银行对账单 2qLRcA=R  
barter transaction                              易货交易，以物换物交易 3YVG|Bc~_  
basis of audit                                    审计依据 12n5{'H
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basis of preparation                                (会计报表的)编制基础 Dk
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book of account                               账目，账簿 _IBIx\F  
borrowing                                         借款，贷款，借债 t$^1A1Ef  
branch                                              分支，分支机构，分店 M/C7<?&  
brought forward                                (账户余额等的)承上年，承上期，承上页 R h zf.kp  
budget                                              预算 !7"-9n  
building                                      建筑物；大楼 H6X]D"Y,  
business conditions                                  业务情况，经营情况 ESp )%  
business licence                               (企业等的)营业执照 NXb_hF  
business relation                                业务关系 L\_MZ*<0[  
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