[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 ).~ "  
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审计词汇英汉对照 KC/O EJ`  
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ability to continue as a going concern               持续经营能力  wJp<ZL  
acceptability                                     可接受性，可接受程度 ?cU,%<r  
acceptable level of detection risk                     检查风险的可接受水平 fY<#KM6X  
acceptance of engagement                       接受委托 NL2
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accepting the engagement for the first time              首次接受委托 l;-Ml{}|0  
access to asset                                         对资产的接触 *z0!=>(  
according to                                     根据，依据，依照 i%2u>Ni^  
account balance                                账户余额 /%@;t@BK4  
account for                                       对……进行会计处理，核算；解释 VotC YJ  
accounting                                        会计，会计学 5.rA xdP  
accounting advisory serve                        会计咨询服务 HC iRk1  
accounting firm                                 会计师事务所 fdl.3~.C  
accounting information                      会计信息，会计资料 !KHgHKEW^  
accounting period                             会计期间 <WXVUEea  
accounting policies                                   会计政策 U^m#!hp  
accounting professional bodies                 会计职业组织，会计职业团体 #2tmi1 ya  
accounting records                                   会计记录 dGKo!;7{  
accounting responsibility                           会计责任 ImXYI7PL  
accounting service                             会计服务 b8WtNVd  
accounting standards                                会计准则 HNzxFnh  
Accounting Standards for Business Enterprises       企业会计准则 pH'_k k  
accounting system                             会计系统 q}U+BTCZ  
accounting treatment                                会计处理 ;[<(4v$  
accuracy                                    准确性，精确性 j.E=WLKV*  
additional audit procedures                      追加审计程序 +nYFL e  
addressee                                         收件人，收信人 F8pA)!AH  
Administration of State-owned Assets  (the～)     国有资产管理局 <PLAAh8  
administrative laws and regulations                 行政法规 IJ^~,+  
adverse impact                                 不利影响，负面影响 %>+uEjbT  
adverse opinion                                反对意见 X%Ok ">  
advisory group                                  咨询组，顾问组 rT2 Njy1  
agency fee                                        代理费，代理费用 W+h2rv  
aggregate                                          总计，合计为…… g'.OzD  
alternation of document and record                 变造文件和记录 yD+4YD  
alternative audit procedures                      替代审计程序，备选审计程序 Exb64n-_=  
amend                                              修改，修订 QLqtE;;)JK  
amortisation                                      摊销 "O34 E?ql.  
analytical capacity                             分析能力 j|!,^._i  
analytical procedures                               分析性程序 +,e#uuj$p  
annual financial statements                        年度会计报表，年度财务报表 :_e[xB=Yy  
appendix                                          附录，附表 {npm9w<;  
applicable                                         适用的 e]4$H.dP  
applicable laws and regulations                 适用的法规 cBxGGggB  
application systems                                  应用系统 I&-r^6Yx  
apply consistently                              一贯地执行，一贯地实施 10SI&O  
appropriate                                       适当的，合适的； 5m8u:6kQu  
征用，挪用 ">}6i9o  
appropriate authorization                          适当的授权 W!{RJWe  
appropriateness of audit evidence                    审计证据的适当性 }gbLWx'iG  
approval                                    批准，核准 U5Hi9fe  
assertion                                    (会计报表上的)认定；确认 CsZ~LQ=DB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 al e'-V)5  
asset                                                 资产，财产 }c/p;<  
asset restructuring                             资产重组 Q'OtXs 80  
assignment of duties                                 职责的划分 2KLMFI.F  
assistant                                     助理，助理人员 Ht[$s40P  
associated company                                 联属公司，联营公司 )vW'g3u_  
association                                        联合，结合；协会，社团 "6B@V=d  
assumption                                       假设，假定 mnm ZO}  
at a given date                                         在某一特定时日 VLXA6+  
attestation                                         鉴证，公证 \.LjA_  
attestation service                             鉴证服务 "&6vFmr  
audit adjustment                                审计调整 DU^.5f  
audit areas                                        审计领域 lV\iYX2#  
audit conclusion                                审计结论 4=Th<,<  
audit effectiveness                             审计效果 <>HtXn/  
audit efficiency                                  审计效率 N/tcW  
audit engagement letter                      审计业务约定书 K(;qdIr  
audit evidence                                          审计证据 A \/~u"Y  
audit fee                                    审计费 uu6 JZp  
audit files                                          审计档案 ~F"S]  
audit findings                                     审计中发现的事项 M9iX_4  
audit implementation stage                        审计实施阶段 h>pu^ `hk  
audit mark                                        审计标识 ZJDV'mC}  
audit materiality                                 审计重要性 g5y+F
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audit method                                     审计方法 ^KhJBM/Z  
audit objective                                         审计目标，审计目的 %o?)`z9-  
audit of financial statements                      会计报表审计，财务报表审计 Wga2).j6  
audit opinion                                     审计意见 f@i#Znkf*?  
audit period                                      被审计期间，被审计年度 j_<qnBe Q  
audit plan                                          审计计划 UarLxPQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 QAkK5,`vV.  
audit planning stage                                  审计计划阶段 5,Fq:j)MxW  
audit procedure                                审计程序 >7W)iwF  
audit programme                               审计程序表，具体审计计划 p9"dm{  
audit report                                       审计报告 V0;"Qa@q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;\K]~  
audit report with a qualified opinion                 有保留意见的审计报告 
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audit report with an adverse opinion                否定意见的审计报告 5*44QV  
audit report with dual dates                      双重日期审计报告 a>47k{RSzE  
audit reporting stage                                 审计报告阶段 i-|N6J  
audit responsibility                                   审计责任 5zK,(cF0-  
audit results                                      审计结果 <$s6?
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audit risk                                          审计风险 a
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audit sampling                                          审计抽样 Mt.Cj;h@^[  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y(UK:LZ'  
audit strategies                                  审计策略 JwI99I'  
audit summary                                         审计总结，审计小结 |dR}S!fmG  
audit team                                         审计小组 $gr>Y2i  
audit test                                    审计测试 aM~IRLmK  
audit trail                                          审计轨迹 CnZ!b_J  
audit work                                        审计工作 ,5W7a  
audit working paper                                 审计工作底稿 3t-STk?  
audited financial statement                        审计会计报表，已审计财务报表 "^&H9.z,v  
Auditing Guidelines (the～)                      审计规范指南 OlT8pG5Oa  
auditing standards                             审计准则 }+@!c%TCx~  
audit-oriented working paper                          (审计)业务类工作底稿 5aaM;45C  
authorisation                                     授权 (.UU40:t  
authorisation of transaction                       交易的授权 LK}
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availability                                         可获得性 t?"(Zb  
B @&?(XY 'M%  
balance                                      余额；差额；平衡 "qgwuWbM  
balance sheet                                    资产负债表 I8XP`Ccq  
bank                                                 银行 |OeWM  
bank account                                    银行账户，银行户头 UF-&L:s[  
bank statement                                 银行对账单 c^I^jg2v  
barter transaction                              易货交易，以物换物交易 +zh\W9  
basis of audit                                    审计依据 +,,(8=5g  
basis of preparation                                (会计报表的)编制基础 lp(2"$nQ  
book of account                               账目，账簿 ps'_Y<@  
borrowing                                         借款，贷款，借债 /ZyMD(_J  
branch                                              分支，分支机构，分店 C:Jfrg`  
brought forward                                (账户余额等的)承上年，承上期，承上页 #LR4%}mg  
budget                                              预算 ~u&gU1}  
building                                      建筑物；大楼 Erw1y,mF  
business conditions                                  业务情况，经营情况 ;`oK5  
business licence                               (企业等的)营业执照 p3vf7eqn  
business relation                                业务关系 =\lw.59  
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