[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 5W? PCOh\  
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审计词汇英汉对照 w4};q%OBj  
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ability to continue as a going concern               持续经营能力 /DFV$+9  
acceptability                                     可接受性，可接受程度 ig#r4nQ=  
acceptable level of detection risk                     检查风险的可接受水平 Ao.\  
acceptance of engagement                       接受委托 `N87h"  
accepting the engagement for the first time              首次接受委托 })F*:9i*  
access to asset                                         对资产的接触  Lc2QXeo8  
according to                                     根据，依据，依照 4ne5=YY*  
account balance                                账户余额 |Ul,6K@f"5  
account for                                       对……进行会计处理，核算；解释 I["j=r  
accounting                                        会计，会计学 zqySm)o]  
accounting advisory serve                        会计咨询服务 k5BXirB  
accounting firm                                 会计师事务所 9";sMB}W*  
accounting information                      会计信息，会计资料 Hh[Tw&J4  
accounting period                             会计期间 [0; buVU.  
accounting policies                                   会计政策 RYR-K^;R  
accounting professional bodies                 会计职业组织，会计职业团体 GHc/Zc"iX  
accounting records                                   会计记录 JgfVRqm   
accounting responsibility                           会计责任 +Wn&,?3^  
accounting service                             会计服务 ,[rPe\w.z  
accounting standards                                会计准则 ^rAa"p9  
Accounting Standards for Business Enterprises       企业会计准则 7'p8
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accounting system                             会计系统 .TB"eUy  
accounting treatment                                会计处理 Ub$n |xn  
accuracy                                    准确性，精确性 Xq#Y*lKVD  
additional audit procedures                      追加审计程序 9(_{ `2R8  
addressee                                         收件人，收信人 3z =^(Y  
Administration of State-owned Assets  (the～)     国有资产管理局 I[Ic$ta  
administrative laws and regulations                 行政法规 !X^Ce)1K  
adverse impact                                 不利影响，负面影响 B;#J"6w  
adverse opinion                                反对意见 s95F#>dr  
advisory group                                  咨询组，顾问组 W[''Cc.  
agency fee                                        代理费，代理费用 oy.[+EI`|  
aggregate                                          总计，合计为…… UXr5aZ7y  
alternation of document and record                 变造文件和记录 (c\hy53dP  
alternative audit procedures                      替代审计程序，备选审计程序 Xz{~3ih  
amend                                              修改，修订 UmU:j@xvg  
amortisation                                      摊销 1+kE!2b;b  
analytical capacity                             分析能力 E9fxjI%1  
analytical procedures                               分析性程序 j6:7AH|!)2  
annual financial statements                        年度会计报表，年度财务报表 0"WDH)7hJ  
appendix                                          附录，附表 !kuX,*}q  
applicable                                         适用的 fC-P.:F#I  
applicable laws and regulations                 适用的法规 X JGB)3QI  
application systems                                  应用系统 rfcN/:k  
apply consistently                              一贯地执行，一贯地实施 Z9`TwS@x[  
appropriate                                       适当的，合适的； f
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征用，挪用 Kyg=$^{>G  
appropriate authorization                          适当的授权 ,T{<vRj7_  
appropriateness of audit evidence                    审计证据的适当性 vRQOs0F;  
approval                                    批准，核准 X $?3U!  
assertion                                    (会计报表上的)认定；确认 Zl/<w(f_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Do7=#|bAM  
asset                                                 资产，财产 0?Q_@Y  
asset restructuring                             资产重组 A&5:ATQ/|  
assignment of duties                                 职责的划分 /#LW"4;*  
assistant                                     助理，助理人员 JgRYljQi2  
associated company                                 联属公司，联营公司 MHj,<|8Q  
association                                        联合，结合；协会，社团 vG.9H_&  
assumption                                       假设，假定 Gctsp2ndW  
at a given date                                         在某一特定时日 TYns~X_PR  
attestation                                         鉴证，公证 1`bl&}6l|E  
attestation service                             鉴证服务 <X7\z  
audit adjustment                                审计调整 L,[;k  
audit areas                                        审计领域 yx{3J  
audit conclusion                                审计结论 !vD{Df>  
audit effectiveness                             审计效果 :\ QUs}  
audit efficiency                                  审计效率 $0A~uDbs  
audit engagement letter                      审计业务约定书 KP"%Rm`XN  
audit evidence                                          审计证据 f2I6!_C!+  
audit fee                                    审计费 ;az5ZsvN D  
audit files                                          审计档案 \6I+K"  
audit findings                                     审计中发现的事项 JC?N_kP%W  
audit implementation stage                        审计实施阶段 6i@\5}m=  
audit mark                                        审计标识 <W)u{KS#TY  
audit materiality                                 审计重要性 n'FwM\  
audit method                                     审计方法 XL}"1lE  
audit objective                                         审计目标，审计目的 C#pZw[  
audit of financial statements                      会计报表审计，财务报表审计 LtgXS hp_!  
audit opinion                                     审计意见 5sO@OV\ y  
audit period                                      被审计期间，被审计年度 .4y>QN#VL  
audit plan                                          审计计划 #uCB)n&.  
audit planning                                    编制审计计划，制定审计计划，审计计划 '])2k@o@  
audit planning stage                                  审计计划阶段 9O.YOiW  
audit procedure                                审计程序 XM1`x  
audit programme                               审计程序表，具体审计计划 o|pT;1a"  
audit report                                       审计报告 AV8T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0U/,aHvhP  
audit report with a qualified opinion                 有保留意见的审计报告 sM[I4.A 3  
audit report with an adverse opinion                否定意见的审计报告 |]=2 }%1w  
audit report with dual dates                      双重日期审计报告 revF;l6->C  
audit reporting stage                                 审计报告阶段 w~R`D  
audit responsibility                                   审计责任 _,74)l1  
audit results                                      审计结果 "6ECgyD+E!  
audit risk                                          审计风险 *u6Y8IL1  
audit sampling                                          审计抽样 T GB_~Bqe  
audit sampling techniques                         审计抽样方法，审计抽样技术 `/&SxQB<  
audit strategies                                  审计策略 1nknSw#  
audit summary                                         审计总结，审计小结  $! @\  
audit team                                         审计小组 R8ONcG  
audit test                                    审计测试 U:6W+p8  
audit trail                                          审计轨迹 fU3`v\
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audit work                                        审计工作 lq:}0<k  
audit working paper                                 审计工作底稿 y&[y=0!  
audited financial statement                        审计会计报表，已审计财务报表 t+r:"bb  
Auditing Guidelines (the～)                      审计规范指南 b^c9po  
auditing standards                             审计准则 #zUXyT#X  
audit-oriented working paper                          (审计)业务类工作底稿 J T#d (Y  
authorisation                                     授权 =QJRMF  
authorisation of transaction                       交易的授权 bAk&~4Y_"  
availability                                         可获得性 9i5,2~  
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balance                                      余额；差额；平衡 4M&`$Wim  
balance sheet                                    资产负债表 S{Hx]\  
bank                                                 银行 2L_6x<u'  
bank account                                    银行账户，银行户头 qB]i 6*  
bank statement                                 银行对账单 $*a'84-5G-  
barter transaction                              易货交易，以物换物交易 HS>f1 !  
basis of audit                                    审计依据 nP~({:l8X  
basis of preparation                                (会计报表的)编制基础 RR;AJ8wd  
book of account                               账目，账簿 DciwQcG  
borrowing                                         借款，贷款，借债 (UCK;k  
branch                                              分支，分支机构，分店 |wE3UWsy  
brought forward                                (账户余额等的)承上年，承上期，承上页 - m= 8&B  
budget                                              预算 sd#|3  
building                                      建筑物；大楼 J/!cGr(B~  
business conditions                                  业务情况，经营情况 ^I6^g  
business licence                               (企业等的)营业执照 pg+[y<B  
business relation                                业务关系 W,@ If}  
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