[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 :j .:t  
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审计词汇英汉对照 N?-ZvE\C  
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ability to continue as a going concern               持续经营能力 kppi>!6  
acceptability                                     可接受性，可接受程度 ME0u|_dPjz  
acceptable level of detection risk                     检查风险的可接受水平 ?wl
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acceptance of engagement                       接受委托 TfkGkVR  
accepting the engagement for the first time              首次接受委托 gED|2%BXb  
access to asset                                         对资产的接触 RQ[/s lg  
according to                                     根据，依据，依照 P*?|E@;s`  
account balance                                账户余额 L7aVj&xM  
account for                                       对……进行会计处理，核算；解释 ZiQ<SSo:  
accounting                                        会计，会计学 9 Xl#$d5  
accounting advisory serve                        会计咨询服务 `Mt|+iT$p  
accounting firm                                 会计师事务所 D@9 +yu=S  
accounting information                      会计信息，会计资料 Rc{R^5B  
accounting period                             会计期间 zj] g
^c;  
accounting policies                                   会计政策 Q:Pp'[ RK  
accounting professional bodies                 会计职业组织，会计职业团体 Y$"
m*0  
accounting records                                   会计记录 $z*"@  
accounting responsibility                           会计责任 q78OP}  
accounting service                             会计服务 \b$pH  
accounting standards                                会计准则 M^8zqAA  
Accounting Standards for Business Enterprises       企业会计准则 l3 ogMRq@  
accounting system                             会计系统 41d+z>a]  
accounting treatment                                会计处理 xR%NiYNQz  
accuracy                                    准确性，精确性 / [49iIzC  
additional audit procedures                      追加审计程序 x:~XZX\mwH  
addressee                                         收件人，收信人 `?R{sNr.  
Administration of State-owned Assets  (the～)     国有资产管理局 (pv}>1  
administrative laws and regulations                 行政法规 ;SjNZi)4d  
adverse impact                                 不利影响，负面影响 csLbzDg  
adverse opinion                                反对意见 hp/pm6   
advisory group                                  咨询组，顾问组 =v::N\&  
agency fee                                        代理费，代理费用 u0arJU_.)  
aggregate                                          总计，合计为…… Rh)XYCM  
alternation of document and record                 变造文件和记录 @$^4Av-  
alternative audit procedures                      替代审计程序，备选审计程序 elhP!"G  
amend                                              修改，修订 {V(~  
amortisation                                      摊销 3{~(_  
analytical capacity                             分析能力 7?uDh'utt  
analytical procedures                               分析性程序 (!5Pl`:j"  
annual financial statements                        年度会计报表，年度财务报表 0\Jeyb2dl  
appendix                                          附录，附表 c CDT27@  
applicable                                         适用的 !',%kvJI  
applicable laws and regulations                 适用的法规 p&Q m[!  
application systems                                  应用系统 xrBM`Bj0@  
apply consistently                              一贯地执行，一贯地实施 bcy  
appropriate                                       适当的，合适的； :vEfJSA 1<  
征用，挪用 i}C%8}%  
appropriate authorization                          适当的授权 Rrry;Hr  
appropriateness of audit evidence                    审计证据的适当性 5vR])T/S0  
approval                                    批准，核准 )h 6w@TF  
assertion                                    (会计报表上的)认定；确认 {*hvzS{1d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Rzs
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asset                                                 资产，财产 u&S0  
asset restructuring                             资产重组 `i(b%$|^&Z  
assignment of duties                                 职责的划分 H<fi,"X^  
assistant                                     助理，助理人员 PPySOkmS3  
associated company                                 联属公司，联营公司 .-T P1C  
association                                        联合，结合；协会，社团 B@ufrQ#Y.  
assumption                                       假设，假定 fa/o4S<  
at a given date                                         在某一特定时日 j}/).O  
attestation                                         鉴证，公证 9Xa.%vw>  
attestation service                             鉴证服务 #prYZcHv:_  
audit adjustment                                审计调整 hg0{x/Dgny  
audit areas                                        审计领域 e_3jyA@v  
audit conclusion                                审计结论 Twd*HH  
audit effectiveness                             审计效果 #&r} J  
audit efficiency                                  审计效率 }AB_i'C0  
audit engagement letter                      审计业务约定书 DBaZcO( U  
audit evidence                                          审计证据 J!~kqNI  
audit fee                                    审计费 zY*~2|q,s  
audit files                                          审计档案 zGz}.-F  
audit findings                                     审计中发现的事项 aN*{ nW  
audit implementation stage                        审计实施阶段 mejNa(D ^  
audit mark                                        审计标识 H?Sv6W.~  
audit materiality                                 审计重要性 1twpOZ>  
audit method                                     审计方法 z^tzP~nI  
audit objective                                         审计目标，审计目的 `<v$+mG  
audit of financial statements                      会计报表审计，财务报表审计 g)$KN,gGuO  
audit opinion                                     审计意见 /8l@n
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audit period                                      被审计期间，被审计年度 | Z7j s"  
audit plan                                          审计计划 ]v>[r?X#V  
audit planning                                    编制审计计划，制定审计计划，审计计划 pi#a!Quf\  
audit planning stage                                  审计计划阶段 1fIx@  
audit procedure                                审计程序 v%2Dz  
audit programme                               审计程序表，具体审计计划 tw zV-8\  
audit report                                       审计报告 YCb|eS^u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z(%tu  
audit report with a qualified opinion                 有保留意见的审计报告 Pn9;&`t  
audit report with an adverse opinion                否定意见的审计报告 8pr toCB  
audit report with dual dates                      双重日期审计报告 2NjgLXP  
audit reporting stage                                 审计报告阶段 j82w 3  
audit responsibility                                   审计责任 Srmr`[i  
audit results                                      审计结果 WH39=)D%u  
audit risk                                          审计风险 EyU6^  
audit sampling                                          审计抽样 b|Ge#o  
audit sampling techniques                         审计抽样方法，审计抽样技术 CC3i@  
audit strategies                                  审计策略 9a]o?>`E  
audit summary                                         审计总结，审计小结 c*zeO@AAn  
audit team                                         审计小组 SKNHLE}  
audit test                                    审计测试 GKF!GbGR@  
audit trail                                          审计轨迹 x_<#28H!  
audit work                                        审计工作 ~Yl.(R  
audit working paper                                 审计工作底稿 *}#HBZe(9  
audited financial statement                        审计会计报表，已审计财务报表 , 38M6yD  
Auditing Guidelines (the～)                      审计规范指南 DxN\ H"  
auditing standards                             审计准则 {2Tu_2>  
audit-oriented working paper                          (审计)业务类工作底稿 \zk>cQ  
authorisation                                     授权 t$VRNZ`dy  
authorisation of transaction                       交易的授权 C}3a^j  
availability                                         可获得性 b~*iL!<  
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balance                                      余额；差额；平衡 @@\px66  
balance sheet                                    资产负债表 u0k'Jh]K  
bank                                                 银行 -W@nc QL}  
bank account                                    银行账户，银行户头 [Rq|;p  
bank statement                                 银行对账单 PcZ<JJ16F$  
barter transaction                              易货交易，以物换物交易 F,VWi$Po\N  
basis of audit                                    审计依据 *Od?>z  
basis of preparation                                (会计报表的)编制基础 `#!>}/m  
book of account                               账目，账簿 .9z}S=ZK  
borrowing                                         借款，贷款，借债 [hH>BEtm  
branch                                              分支，分支机构，分店 UfO='&U^  
brought forward                                (账户余额等的)承上年，承上期，承上页 Uj 4HV d  
budget                                              预算 37?X@@Z=  
building                                      建筑物；大楼 u^^jt(j  
business conditions                                  业务情况，经营情况 rc>}3?o  
business licence                               (企业等的)营业执照 KI*bWe  
business relation                                业务关系 %qeNC\6N  
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