[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 ?_t_rF(?6  
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审计词汇英汉对照 >n"4M~I  
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ability to continue as a going concern               持续经营能力  &Sdf0"  
acceptability                                     可接受性，可接受程度 NA!?.zn  
acceptable level of detection risk                     检查风险的可接受水平 c\le8C3  
acceptance of engagement                       接受委托 +'0V6\y  
accepting the engagement for the first time              首次接受委托 7ND4Booul  
access to asset                                         对资产的接触 re)7h$f}  
according to                                     根据，依据，依照 j@s*hZ^J+  
account balance                                账户余额 Gq]/6igzX  
account for                                       对……进行会计处理，核算；解释 U62Z ?nge%  
accounting                                        会计，会计学 5q;c=oRUj  
accounting advisory serve                        会计咨询服务 -xVZm8y  
accounting firm                                 会计师事务所 -A^o5s  
accounting information                      会计信息，会计资料 odTa2$O  
accounting period                             会计期间 Tvl"KVGm  
accounting policies                                   会计政策 EYRg,U&'  
accounting professional bodies                 会计职业组织，会计职业团体 sH.,O9'r  
accounting records                                   会计记录 QmC#1%@a  
accounting responsibility                           会计责任 nIWY<Z"  
accounting service                             会计服务 8bdx$,$ k  
accounting standards                                会计准则 KP)t,\@f!  
Accounting Standards for Business Enterprises       企业会计准则 *|as-!${k  
accounting system                             会计系统 "BZL*hHq  
accounting treatment                                会计处理 sLd%m+*p  
accuracy                                    准确性，精确性 &,tj.?NCn  
additional audit procedures                      追加审计程序 B8~bx %)3T  
addressee                                         收件人，收信人 GmH`ip i  
Administration of State-owned Assets  (the～)     国有资产管理局 9Cs/B*3)b  
administrative laws and regulations                 行政法规 Z]XjN@j"  
adverse impact                                 不利影响，负面影响 nyL$z-I)  
adverse opinion                                反对意见 |pZ:5ta#  
advisory group                                  咨询组，顾问组 .sSbU^U   
agency fee                                        代理费，代理费用 ?=,7'@e  
aggregate                                          总计，合计为…… ~NTKWRaR  
alternation of document and record                 变造文件和记录 CT/>x3o  
alternative audit procedures                      替代审计程序，备选审计程序 E>N[  
amend                                              修改，修订 XzBlT( `w  
amortisation                                      摊销 iXLH[uhO;  
analytical capacity                             分析能力 k'NP+N<M  
analytical procedures                               分析性程序 cs 58: G5  
annual financial statements                        年度会计报表，年度财务报表 b$sT`+4q  
appendix                                          附录，附表 }.D adV  
applicable                                         适用的 Dxe]LES\]  
applicable laws and regulations                 适用的法规 X]_9g[V  
application systems                                  应用系统 =\M6s  
apply consistently                              一贯地执行，一贯地实施 p2 !w86 F  
appropriate                                       适当的，合适的； _:>t$* _  
征用，挪用 K{9  
appropriate authorization                          适当的授权 m^ /s}WEqp  
appropriateness of audit evidence                    审计证据的适当性 uNca@xl'  
approval                                    批准，核准 `{NbMc\ ]  
assertion                                    (会计报表上的)认定；确认 ( 6ucA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i (`Q{l  
asset                                                 资产，财产 p }e|E!  
asset restructuring                             资产重组 j_.tg7X  
assignment of duties                                 职责的划分 TQykXZ2Yb)  
assistant                                     助理，助理人员 11%Zx3  
associated company                                 联属公司，联营公司 81!gp7c  
association                                        联合，结合；协会，社团 Bkg./iP5x  
assumption                                       假设，假定 ]GDjR'[z  
at a given date                                         在某一特定时日 BKV:U\QZ  
attestation                                         鉴证，公证 l{Et:W%|  
attestation service                             鉴证服务 \hdil`{>  
audit adjustment                                审计调整 l=L(pS3 ~  
audit areas                                        审计领域 :jJ0 +Q  
audit conclusion                                审计结论 U|b)Bw<P  
audit effectiveness                             审计效果 ==S^IBG  
audit efficiency                                  审计效率  tYG6Gl  
audit engagement letter                      审计业务约定书 !DD4Bqez  
audit evidence                                          审计证据 `O!yt  
audit fee                                    审计费 _p?s[r*  
audit files                                          审计档案 ;M"[dy`dY  
audit findings                                     审计中发现的事项 [#fz[U  
audit implementation stage                        审计实施阶段 vGOO"r(xL  
audit mark                                        审计标识 7d/I"?=|rA  
audit materiality                                 审计重要性 R[rOzoNp0  
audit method                                     审计方法 gX|\O']6  
audit objective                                         审计目标，审计目的 .*Z#;3  
audit of financial statements                      会计报表审计，财务报表审计 c<sq0('`  
audit opinion                                     审计意见 $-.*8*9  
audit period                                      被审计期间，被审计年度 1k`gr&S  
audit plan                                          审计计划 1@9M[_<n5  
audit planning                                    编制审计计划，制定审计计划，审计计划 >*\yEH9"   
audit planning stage                                  审计计划阶段 mC3:P5/c  
audit procedure                                审计程序 D~M*]&  
audit programme                               审计程序表，具体审计计划 FD[4?\W]#  
audit report                                       审计报告 cYBjsN(!A|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GiKhdy  
audit report with a qualified opinion                 有保留意见的审计报告 4O:HT m  
audit report with an adverse opinion                否定意见的审计报告 DQ&\k'"\  
audit report with dual dates                      双重日期审计报告 !%B-y9\  
audit reporting stage                                 审计报告阶段 \Y`psSf+  
audit responsibility                                   审计责任 u>:j$@56  
audit results                                      审计结果 s<oT,SPt  
audit risk                                          审计风险 P<;Puww/  
audit sampling                                          审计抽样 ~S$ex,~  
audit sampling techniques                         审计抽样方法，审计抽样技术 b;nqhO[f}  
audit strategies                                  审计策略 bP,K
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audit summary                                         审计总结，审计小结 KUC%Da3  
audit team                                         审计小组 pD  }b$  
audit test                                    审计测试 m*\LO%s]E  
audit trail                                          审计轨迹 m}]QP\  
audit work                                        审计工作 2`> (LH  
audit working paper                                 审计工作底稿 c7R&/JV  
audited financial statement                        审计会计报表，已审计财务报表 jUDE)~h  
Auditing Guidelines (the～)                      审计规范指南  t^}"8  
auditing standards                             审计准则 D[6wMep^n  
audit-oriented working paper                          (审计)业务类工作底稿 f0YBy<a  
authorisation                                     授权 U ,!S1EiBs  
authorisation of transaction                       交易的授权 fAfB.|cd  
availability                                         可获得性 ,XI=e=  
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balance                                      余额；差额；平衡 L0w2qF  
balance sheet                                    资产负债表 [&l+Ve(  
bank                                                 银行 rbs&A{i  
bank account                                    银行账户，银行户头 EfkBo5@Qi  
bank statement                                 银行对账单  [{#n?BT  
barter transaction                              易货交易，以物换物交易 rDu?XJA  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 n57mh5mixM  
book of account                               账目，账簿 WI.+9$1:P  
borrowing                                         借款，贷款，借债 s@Loax6@B  
branch                                              分支，分支机构，分店 Do5{t'm3  
brought forward                                (账户余额等的)承上年，承上期，承上页 .y0u"@iF  
budget                                              预算 @}uo:b:Q  
building                                      建筑物；大楼 qk>M~,  
business conditions                                  业务情况，经营情况 c(Fo-4K  
business licence                               (企业等的)营业执照 ]\]mwvLT  
business relation                                业务关系 %eGD1.R  
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