[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 sk#9x`Rw  
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审计词汇英汉对照 `!zQ  
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ability to continue as a going concern               持续经营能力 U!x0,sr  
acceptability                                     可接受性，可接受程度 "=9-i-K9B  
acceptable level of detection risk                     检查风险的可接受水平 W7%p^;ZQ$  
acceptance of engagement                       接受委托 .H Fc9^.*  
accepting the engagement for the first time              首次接受委托 ?x:m;z/  
access to asset                                         对资产的接触 9Kc0&?q@D  
according to                                     根据，依据，依照 h{\t*U54'  
account balance                                账户余额 DD2a du^  
account for                                       对……进行会计处理，核算；解释 lrCm9Oy  
accounting                                        会计，会计学 \.5F](:  
accounting advisory serve                        会计咨询服务 :}^Rs9 '  
accounting firm                                 会计师事务所 "PMO  
accounting information                      会计信息，会计资料 y^9bfMA  
accounting period                             会计期间 1JIG+ZNmd  
accounting policies                                   会计政策 6@&fvf  
accounting professional bodies                 会计职业组织，会计职业团体 |B 9t-  
accounting records                                   会计记录 JK[T]|G  
accounting responsibility                           会计责任 m[8IEKo  
accounting service                             会计服务 {!lNL[x  
accounting standards                                会计准则 hl`u"?rg  
Accounting Standards for Business Enterprises       企业会计准则  T&]Na  
accounting system                             会计系统 xf'LR[M  
accounting treatment                                会计处理 B i'd5B5  
accuracy                                    准确性，精确性 w_\nB}_  
additional audit procedures                      追加审计程序 I[@ts!YD  
addressee                                         收件人，收信人 z3clUtC+  
Administration of State-owned Assets  (the～)     国有资产管理局 (m6EQoW^s+  
administrative laws and regulations                 行政法规 6Ux[,]GK  
adverse impact                                 不利影响，负面影响 V>6QPA^  
adverse opinion                                反对意见 |0lLl^zp  
advisory group                                  咨询组，顾问组 nQ|GqU\oA  
agency fee                                        代理费，代理费用 >A<D
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aggregate                                          总计，合计为…… gglf\)E;}E  
alternation of document and record                 变造文件和记录 !-7_ +v>  
alternative audit procedures                      替代审计程序，备选审计程序 46ILs1T6  
amend                                              修改，修订 AHq M7+r9  
amortisation                                      摊销 tp@*=*^I  
analytical capacity                             分析能力 2H6:n p|O  
analytical procedures                               分析性程序 vlvvi()  
annual financial statements                        年度会计报表，年度财务报表 ]{<saAmJC  
appendix                                          附录，附表 emA.{cVr!  
applicable                                         适用的 rjXnDh]MC  
applicable laws and regulations                 适用的法规 XJc ,uj7  
application systems                                  应用系统 ,}KwP*:Z  
apply consistently                              一贯地执行，一贯地实施 0fA=_=A,  
appropriate                                       适当的，合适的； axtb<5&  
征用，挪用 lVP |W:~K  
appropriate authorization                          适当的授权 eap8*ONl  
appropriateness of audit evidence                    审计证据的适当性 .wP/ai>}  
approval                                    批准，核准 Vn^)  
assertion                                    (会计报表上的)认定；确认 W8y$Ve8m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vf[&7n  
asset                                                 资产，财产 eIsT!V"7  
asset restructuring                             资产重组 X PA0m  
assignment of duties                                 职责的划分 cu)U7  
assistant                                     助理，助理人员 Gy9 $Wj  
associated company                                 联属公司，联营公司 BGN9,ii  
association                                        联合，结合；协会，社团 Yc|uD-y  
assumption                                       假设，假定 &f"T,4Oh  
at a given date                                         在某一特定时日 H$Kw=kMw  
attestation                                         鉴证，公证 S"Kq^DN  
attestation service                             鉴证服务 5?w.rcN[j  
audit adjustment                                审计调整 Zb"jB$58  
audit areas                                        审计领域 Xo\S9,s{  
audit conclusion                                审计结论 fCg@FHS&^  
audit effectiveness                             审计效果 3-iD.IAUm@  
audit efficiency                                  审计效率 Od-Ax+Hp  
audit engagement letter                      审计业务约定书 nZxSMN0]  
audit evidence                                          审计证据 "T7>)fbu  
audit fee                                    审计费 Cs#w72N  
audit files                                          审计档案 *!w25t  
audit findings                                     审计中发现的事项 @`S.@^%7fO  
audit implementation stage                        审计实施阶段 Y[@0qc3UO  
audit mark                                        审计标识 $~G@   
audit materiality                                 审计重要性 0yaMe@&,  
audit method                                     审计方法 s%O Y<B@V2  
audit objective                                         审计目标，审计目的 eVx~n(m!}  
audit of financial statements                      会计报表审计，财务报表审计 N}DL(-SQ3  
audit opinion                                     审计意见 z+ ZG1\  
audit period                                      被审计期间，被审计年度 !9D1 Fa  
audit plan                                          审计计划 >Mw'e Q0(y  
audit planning                                    编制审计计划，制定审计计划，审计计划 )b9_C O}  
audit planning stage                                  审计计划阶段 gHZqA_*T8U  
audit procedure                                审计程序 M$H`^P
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audit programme                               审计程序表，具体审计计划 #|?8~c;RWG  
audit report                                       审计报告 Mb.4J2F?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?!y"OrHg  
audit report with a qualified opinion                 有保留意见的审计报告 l|q%%W0  
audit report with an adverse opinion                否定意见的审计报告 p?kvW42/  
audit report with dual dates                      双重日期审计报告 !W /C[$E  
audit reporting stage                                 审计报告阶段 A?r^V2+j  
audit responsibility                                   审计责任 {[P!$ /  
audit results                                      审计结果 ^BiPLQ   
audit risk                                          审计风险 XXm'6xD-  
audit sampling                                          审计抽样 #Kl}= 1 4  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,rai%T/rL  
audit strategies                                  审计策略 K{2h9 ]VF  
audit summary                                         审计总结，审计小结 VE$t%QT  
audit team                                         审计小组 +`Pmq}ey  
audit test                                    审计测试 *VDVC0R  
audit trail                                          审计轨迹 X3yS5whd(  
audit work                                        审计工作 +>}o;`
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audit working paper                                 审计工作底稿 \<V)-eB  
audited financial statement                        审计会计报表，已审计财务报表 |vz9Hs$@l  
Auditing Guidelines (the～)                      审计规范指南 1qZG`Vz  
auditing standards                             审计准则 |'$ l7  
audit-oriented working paper                          (审计)业务类工作底稿 P,ydt  
authorisation                                     授权 F&az":  
authorisation of transaction                       交易的授权 r]T0+
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availability                                         可获得性 jT-<IJh!o  
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balance                                      余额；差额；平衡 fEwifSp.  
balance sheet                                    资产负债表 Sc_5FX\Yx  
bank                                                 银行 8wmQ4){  
bank account                                    银行账户，银行户头 V;;#/$oU:4  
bank statement                                 银行对账单 bLlH//ZRH  
barter transaction                              易货交易，以物换物交易 esI'"hVJ  
basis of audit                                    审计依据 ,Xtj;@~-  
basis of preparation                                (会计报表的)编制基础 Ao"C<.gUYP  
book of account                               账目，账簿 M1{(O Y(G  
borrowing                                         借款，贷款，借债 2Wl{Br
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branch                                              分支，分支机构，分店 7n&yv
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brought forward                                (账户余额等的)承上年，承上期，承上页 ShGp^xVj  
budget                                              预算 U&W"Ea=R/  
building                                      建筑物；大楼 lDN?|YG  
business conditions                                  业务情况，经营情况 zJCEA  
business licence                               (企业等的)营业执照 b#='^W3  
business relation                                业务关系 W;TJenv  
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