[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 4SqZV  
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审计词汇英汉对照 t"@:a Y"  
  
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ability to continue as a going concern               持续经营能力 OgTE^W@  
acceptability                                     可接受性，可接受程度 S6
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acceptable level of detection risk                     检查风险的可接受水平 U-#t&yjh#  
acceptance of engagement                       接受委托 @9QtK69  
accepting the engagement for the first time              首次接受委托 w*Gv#B9G
  
access to asset                                         对资产的接触 D~xUr)E  
according to                                     根据，依据，依照 {&Fh$H!  
account balance                                账户余额 r4~Bn7j2  
account for                                       对……进行会计处理，核算；解释 \ l+RX*  
accounting                                        会计，会计学 _r}oYs %1  
accounting advisory serve                        会计咨询服务 RJ_ratKN*g  
accounting firm                                 会计师事务所 
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accounting information                      会计信息，会计资料 $z+iB;x  
accounting period                             会计期间 {t$ vsR  
accounting policies                                   会计政策 2dr[0
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accounting professional bodies                 会计职业组织，会计职业团体 QJ ueU%|  
accounting records                                   会计记录 !t["pr\ ?  
accounting responsibility                           会计责任 Ha\q}~_  
accounting service                             会计服务 rZy38Wo  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 @aw aN  
accounting system                             会计系统 )CzWq}:  
accounting treatment                                会计处理 0O>8DX  
accuracy                                    准确性，精确性 22|f!la8n  
additional audit procedures                      追加审计程序 OjCT*qyU<  
addressee                                         收件人，收信人 d{f 3R8~Q.  
Administration of State-owned Assets  (the～)     国有资产管理局 ]rDf3_!m(  
administrative laws and regulations                 行政法规 1@Bq-2OD4  
adverse impact                                 不利影响，负面影响 ! G%LYHx  
adverse opinion                                反对意见 6$>m s6g%  
advisory group                                  咨询组，顾问组 ^b`}g  
agency fee                                        代理费，代理费用 hgE!)UE  
aggregate                                          总计，合计为…… ~$f+]7  
alternation of document and record                 变造文件和记录 2FO.!m  
alternative audit procedures                      替代审计程序，备选审计程序 +0=u]  
amend                                              修改，修订 .BXZ\r`  
amortisation                                      摊销 q phN  
analytical capacity                             分析能力 :rb<mg[  
analytical procedures                               分析性程序 k3[ ~I'  
annual financial statements                        年度会计报表，年度财务报表 ,LXuU8sB  
appendix                                          附录，附表 B:tS
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applicable                                         适用的 ^\cB&<h  
applicable laws and regulations                 适用的法规 JBa=R^k  
application systems                                  应用系统 >Ge&v'~_|  
apply consistently                              一贯地执行，一贯地实施 cW, wN~  
appropriate                                       适当的，合适的； `"M=ZVk  
征用，挪用 7g5sJj  
appropriate authorization                          适当的授权 $6:j3ZTXrt  
appropriateness of audit evidence                    审计证据的适当性 JW&/l  
approval                                    批准，核准 A0M)*9 f  
assertion                                    (会计报表上的)认定；确认 3skq%;%Wsk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S,vrz!'>A  
asset                                                 资产，财产 e(BF=gesgp  
asset restructuring                             资产重组 l_u1 ~K  
assignment of duties                                 职责的划分 (]>c8;o#b  
assistant                                     助理，助理人员 K2L+tw  
associated company                                 联属公司，联营公司 sRo%=7Z  
association                                        联合，结合；协会，社团 E'$r#k:o  
assumption                                       假设，假定 [dsH0 D&T  
at a given date                                         在某一特定时日 :n>m">4  
attestation                                         鉴证，公证 $dci?7q  
attestation service                             鉴证服务 PP&AF?C  
audit adjustment                                审计调整 &oYX093di  
audit areas                                        审计领域 _C"W;n'  
audit conclusion                                审计结论 Te2XQU2,F  
audit effectiveness                             审计效果 VbK| VON[  
audit efficiency                                  审计效率 1c,$D5#  
audit engagement letter                      审计业务约定书 F%6al,8P  
audit evidence                                          审计证据 9wC q  
audit fee                                    审计费 G[6V=G  
audit files                                          审计档案 %|o4 U0c  
audit findings                                     审计中发现的事项 6ndt1W z  
audit implementation stage                        审计实施阶段 cy?u *  
audit mark                                        审计标识 s9qr;}U.`  
audit materiality                                 审计重要性 %`HAg MgP  
audit method                                     审计方法 fT/;TK>z>  
audit objective                                         审计目标，审计目的 k5=0L_xc  
audit of financial statements                      会计报表审计，财务报表审计 {
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audit opinion                                     审计意见 lW?}jzuo  
audit period                                      被审计期间，被审计年度 UL(R/yc  
audit plan                                          审计计划 Kw&J<H  
audit planning                                    编制审计计划，制定审计计划，审计计划 v%=G~kF}[  
audit planning stage                                  审计计划阶段 d~O\zLQ;  
audit procedure                                审计程序 P$Xig  
audit programme                               审计程序表，具体审计计划 \8=>l?P  
audit report                                       审计报告 `*8p T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vl2!2X  
audit report with a qualified opinion                 有保留意见的审计报告 <y\>[7Y  
audit report with an adverse opinion                否定意见的审计报告 uOs 8|pj,  
audit report with dual dates                      双重日期审计报告 {Aj}s3v  
audit reporting stage                                 审计报告阶段 br
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audit responsibility                                   审计责任 \NS\>Q+d  
audit results                                      审计结果 e[y k
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audit risk                                          审计风险 PR{?l  
audit sampling                                          审计抽样 ]k]P (w  
audit sampling techniques                         审计抽样方法，审计抽样技术 %g Jf&A  
audit strategies                                  审计策略 zy8W8h(?  
audit summary                                         审计总结，审计小结 Sh*LD QL<?  
audit team                                         审计小组 4rc4}Yu,JI  
audit test                                    审计测试 ;a XcGa  
audit trail                                          审计轨迹 t@> Uc`%  
audit work                                        审计工作 7$a,pNDw  
audit working paper                                 审计工作底稿 W7S`+Pq  
audited financial statement                        审计会计报表，已审计财务报表 OCa74)(  
Auditing Guidelines (the～)                      审计规范指南 VW I{ wC  
auditing standards                             审计准则 bwqla43gX  
audit-oriented working paper                          (审计)业务类工作底稿 c
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authorisation                                     授权 n
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authorisation of transaction                       交易的授权 !TVlsm  
availability                                         可获得性 7pMrYIP  
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balance                                      余额；差额；平衡 Im+<oZ  
balance sheet                                    资产负债表 ,sn ?V~)  
bank                                                 银行 ~M3`mO+^U  
bank account                                    银行账户，银行户头 ib0M$Y1tIS  
bank statement                                 银行对账单 0[7\p\Q  
barter transaction                              易货交易，以物换物交易 xD,BlDV  
basis of audit                                    审计依据 |#LU"D  
basis of preparation                                (会计报表的)编制基础 c-z ,}`  
book of account                               账目，账簿 {PnvQ?|Z  
borrowing                                         借款，贷款，借债 e]'ui<`  
branch                                              分支，分支机构，分店 :,Q\!s!  
brought forward                                (账户余额等的)承上年，承上期，承上页 Nj5Mc>_   
budget                                              预算 0hn N>?  
building                                      建筑物；大楼 b\Y<1EV^
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business conditions                                  业务情况，经营情况 (xBS~}e  
business licence                               (企业等的)营业执照 UIi;&[   
business relation                                业务关系 7$b!-I+a2  
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