[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 o]aMhSol  
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审计词汇英汉对照 d Z}|G-:  
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ability to continue as a going concern               持续经营能力 42=
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acceptability                                     可接受性，可接受程度 /Q2HN(Y  
acceptable level of detection risk                     检查风险的可接受水平 ot,=.%O  
acceptance of engagement                       接受委托 T:3}W
0s,  
accepting the engagement for the first time              首次接受委托 A2''v3-h8  
access to asset                                         对资产的接触 XB<Q A>dLh  
according to                                     根据，依据，依照 D22A)0+_  
account balance                                账户余额 vRLWs`1j  
account for                                       对……进行会计处理，核算；解释 6E$ET5p&l  
accounting                                        会计，会计学 !X\aZ{}Q  
accounting advisory serve                        会计咨询服务 [sl"\3)  
accounting firm                                 会计师事务所 QB#_Wn  
accounting information                      会计信息，会计资料 4U*CfdZZ  
accounting period                             会计期间 wPvYnhr|G-  
accounting policies                                   会计政策 +&[X7r<  
accounting professional bodies                 会计职业组织，会计职业团体 T/?C_
i  
accounting records                                   会计记录 1IN^,A]r2h  
accounting responsibility                           会计责任 5zPn-1uW  
accounting service                             会计服务 #ds@!u+&  
accounting standards                                会计准则 cd
;~60@K  
Accounting Standards for Business Enterprises       企业会计准则 LJOJ2x  
accounting system                             会计系统 /%AA\`:6  
accounting treatment                                会计处理 }1|FES  
accuracy                                    准确性，精确性 hR,5U=+M7  
additional audit procedures                      追加审计程序 u@T,8  
addressee                                         收件人，收信人 zKQXmyO  
Administration of State-owned Assets  (the～)     国有资产管理局 7Mb-v}  
administrative laws and regulations                 行政法规 w|:
ev_c|  
adverse impact                                 不利影响，负面影响 LZ8xh  
adverse opinion                                反对意见 $AHdjQ[;6-  
advisory group                                  咨询组，顾问组 }tbZ[:T{K  
agency fee                                        代理费，代理费用 KMXd  
aggregate                                          总计，合计为…… .[o`TlG%  
alternation of document and record                 变造文件和记录 O)INM  
alternative audit procedures                      替代审计程序，备选审计程序 ztC>*SX  
amend                                              修改，修订 pE6r7  
amortisation                                      摊销 9`Xr7gmQf  
analytical capacity                             分析能力 rSKZc`<^  
analytical procedures                               分析性程序 gp4@6HuUd  
annual financial statements                        年度会计报表，年度财务报表 }LryRcrD-n  
appendix                                          附录，附表 Wb;D9Z  
applicable                                         适用的 v\R-G  
applicable laws and regulations                 适用的法规 Qb@i_SX(fs  
application systems                                  应用系统 c\VD8 :  
apply consistently                              一贯地执行，一贯地实施  k<  
appropriate                                       适当的，合适的； sV`p3L8pl  
征用，挪用 S5e "}.]|  
appropriate authorization                          适当的授权 T&->xef=  
appropriateness of audit evidence                    审计证据的适当性 qcoTt~\  
approval                                    批准，核准 Q
1P=A:*]9  
assertion                                    (会计报表上的)认定；确认 Hli22~7T:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V"8w:?  
asset                                                 资产，财产
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asset restructuring                             资产重组 gaR~K  
assignment of duties                                 职责的划分 _*n 4W^8  
assistant                                     助理，助理人员 :_pn|  
associated company                                 联属公司，联营公司 8b< 'jft  
association                                        联合，结合；协会，社团 Ie/dMB=t  
assumption                                       假设，假定 Wo~;h(6  
at a given date                                         在某一特定时日 ?L6pB]l8b  
attestation                                         鉴证，公证 4E@_Fn_#  
attestation service                             鉴证服务 FvDi4[F#  
audit adjustment                                审计调整 {`V ^V_  
audit areas                                        审计领域 ]
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audit conclusion                                审计结论 &e99P{\D  
audit effectiveness                             审计效果 kNoS% ?1,  
audit efficiency                                  审计效率 yE|hA2G?0  
audit engagement letter                      审计业务约定书 @k\npFKQm  
audit evidence                                          审计证据 rVB\\  
audit fee                                    审计费 H4uHCkj  
audit files                                          审计档案 1B~[L 5p9  
audit findings                                     审计中发现的事项 0HD
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audit implementation stage                        审计实施阶段 =}2k+v-B  
audit mark                                        审计标识 [n&SA]a  
audit materiality                                 审计重要性 wpcqgc  
audit method                                     审计方法 w-LaSJ(T  
audit objective                                         审计目标，审计目的 vAfYONU  
audit of financial statements                      会计报表审计，财务报表审计 WntolYd  
audit opinion                                     审计意见 z|O3pQn~  
audit period                                      被审计期间，被审计年度 D/puK  
audit plan                                          审计计划 sv2XD}}  
audit planning                                    编制审计计划，制定审计计划，审计计划 cN~F32<  
audit planning stage                                  审计计划阶段 B4x@{rtER  
audit procedure                                审计程序 Cps'l  
audit programme                               审计程序表，具体审计计划 Uac.8wQh  
audit report                                       审计报告 H.&"
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 !H~PF*,hY  
audit report with a qualified opinion                 有保留意见的审计报告 S%3&Y3S  
audit report with an adverse opinion                否定意见的审计报告 a$$aM2.2  
audit report with dual dates                      双重日期审计报告 @# GS4I  
audit reporting stage                                 审计报告阶段 Jn"ya^~  
audit responsibility                                   审计责任 VCa`|S?2  
audit results                                      审计结果 C%AN4Mo  
audit risk                                          审计风险 !nTI (--  
audit sampling                                          审计抽样 #M|q}jA|  
audit sampling techniques                         审计抽样方法，审计抽样技术 r>J%Eu/O  
audit strategies                                  审计策略 E6fs&  
audit summary                                         审计总结，审计小结 +f'@  
audit team                                         审计小组 BB.120v&N  
audit test                                    审计测试 zh9B8r)C  
audit trail                                          审计轨迹 _eUd RL>  
audit work                                        审计工作 3 V$ \s8  
audit working paper                                 审计工作底稿 t4+bRmS`_  
audited financial statement                        审计会计报表，已审计财务报表 HEm XB=  
Auditing Guidelines (the～)                      审计规范指南 Qb'Q4@.  
auditing standards                             审计准则 iVA=D&eZ  
audit-oriented working paper                          (审计)业务类工作底稿 vCn\_Nu;W&  
authorisation                                     授权 a"phwCc"%  
authorisation of transaction                       交易的授权 t""d^a#Dp  
availability                                         可获得性 Bs^p!4=  
B NGmXF_kqN  
balance                                      余额；差额；平衡 YqYobL*q/  
balance sheet                                    资产负债表 9(hI%idq  
bank                                                 银行 Vsd4;  
bank account                                    银行账户，银行户头 p$a+?5'Q  
bank statement                                 银行对账单 Q; BD|95nl  
barter transaction                              易货交易，以物换物交易 U_~r0  
basis of audit                                    审计依据 kyr=q-y  
basis of preparation                                (会计报表的)编制基础 LrdX^_,nt  
book of account                               账目，账簿 *kt%.wPJ  
borrowing                                         借款，贷款，借债 rAS2qt  
branch                                              分支，分支机构，分店 ! l"*DR  
brought forward                                (账户余额等的)承上年，承上期，承上页 fhmBKeFdV  
budget                                              预算 spma\,o  
building                                      建筑物；大楼 SbH} cu8  
business conditions                                  业务情况，经营情况 o^Qy71Uj  
business licence                               (企业等的)营业执照 iwI}  
business relation                                业务关系 (>`S{L C>s  
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