[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 219R&[cb  
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审计词汇英汉对照 IN<:P  
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ability to continue as a going concern               持续经营能力 =!(S<] ;  
acceptability                                     可接受性，可接受程度 !~?W \b\:  
acceptable level of detection risk                     检查风险的可接受水平 fYb K
mB  
acceptance of engagement                       接受委托 )\RzE[Cb  
accepting the engagement for the first time              首次接受委托 YGfA qI y  
access to asset                                         对资产的接触 'lxLnX  
according to                                     根据，依据，依照 ~Ry $>n*/  
account balance                                账户余额 !?S5IGLOj  
account for                                       对……进行会计处理，核算；解释 CQj/e+eE4  
accounting                                        会计，会计学 p .lu4  
accounting advisory serve                        会计咨询服务 =_K%$y*  
accounting firm                                 会计师事务所 $,}Qf0(S  
accounting information                      会计信息，会计资料 ) )fDOJ  
accounting period                             会计期间 qw6EPC  
accounting policies                                   会计政策 )lQN)!.)  
accounting professional bodies                 会计职业组织，会计职业团体 f&=K]:WDe  
accounting records                                   会计记录 v!nm &"  
accounting responsibility                           会计责任 O)Xd3w'  
accounting service                             会计服务 FrgW7`s[A  
accounting standards                                会计准则 JqL<$mSep  
Accounting Standards for Business Enterprises       企业会计准则 [[#xES21F  
accounting system                             会计系统 >oVc5}  
accounting treatment                                会计处理 =%Q\*xaR.W  
accuracy                                    准确性，精确性  I/u
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additional audit procedures                      追加审计程序 ~l;yr @  
addressee                                         收件人，收信人 5Xp$yX =  
Administration of State-owned Assets  (the～)     国有资产管理局 xAR^  
administrative laws and regulations                 行政法规 LBW.*PHW  
adverse impact                                 不利影响，负面影响 cjCE3V9X  
adverse opinion                                反对意见 7~nIaT  
advisory group                                  咨询组，顾问组 2q2p=H>&  
agency fee                                        代理费，代理费用 \/? ! 6~  
aggregate                                          总计，合计为…… ON:LPf>"-  
alternation of document and record                 变造文件和记录 Wpiv1GZ%c8  
alternative audit procedures                      替代审计程序，备选审计程序 B)(p9]q  
amend                                              修改，修订 j:3A;r\  
amortisation                                      摊销 ~r(g|?}P  
analytical capacity                             分析能力 Bq~AU#  
analytical procedures                               分析性程序 34"{rMbQ  
annual financial statements                        年度会计报表，年度财务报表 v]LF ZI5  
appendix                                          附录，附表 dL1~]Z y  
applicable                                         适用的 'e+-,CGdY\  
applicable laws and regulations                 适用的法规 ^G]KE8  
application systems                                  应用系统 ek Y?  
apply consistently                              一贯地执行，一贯地实施 Z\ "Kd  
appropriate                                       适当的，合适的； pkrl@jv >  
征用，挪用 + TPbIRA  
appropriate authorization                          适当的授权 eyI-s9#t  
appropriateness of audit evidence                    审计证据的适当性 @ef//G+Z"  
approval                                    批准，核准 &6|6J1c8  
assertion                                    (会计报表上的)认定；确认 T {5 M1r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GE/IaLo  
asset                                                 资产，财产 v*vub#wP  
asset restructuring                             资产重组 N[|by}@n  
assignment of duties                                 职责的划分 {|8:U}<#h  
assistant                                     助理，助理人员 eZa3K3^  
associated company                                 联属公司，联营公司 B`'}&6jr.  
association                                        联合，结合；协会，社团 lW{I`r\]  
assumption                                       假设，假定 f~n' Ki+'  
at a given date                                         在某一特定时日 Y/?DSo4G  
attestation                                         鉴证，公证 KDNTnA1c  
attestation service                             鉴证服务 "B_5Y&pM`  
audit adjustment                                审计调整 0lvb{Zd  
audit areas                                        审计领域 hr/xpQW  
audit conclusion                                审计结论 $6Q2)^LJ  
audit effectiveness                             审计效果 $g}/T_26  
audit efficiency                                  审计效率 JCCx 5  
audit engagement letter                      审计业务约定书 pn ~/!y  
audit evidence                                          审计证据 BP7<^`i&  
audit fee                                    审计费 [A.eVuV;+  
audit files                                          审计档案 A;/Xt  
audit findings                                     审计中发现的事项 "9MX,}X*  
audit implementation stage                        审计实施阶段 BMtYM{S6  
audit mark                                        审计标识 S[\cT:{OE  
audit materiality                                 审计重要性 V!yp@%D  
audit method                                     审计方法 .{-iq(3  
audit objective                                         审计目标，审计目的 ~@a) E+LsF  
audit of financial statements                      会计报表审计，财务报表审计 UC?2mdLt^  
audit opinion                                     审计意见 #U6/@l)  
audit period                                      被审计期间，被审计年度 |zr)hC  
audit plan                                          审计计划 ]ci|$@V  
audit planning                                    编制审计计划，制定审计计划，审计计划 0*]<RM  
audit planning stage                                  审计计划阶段 v]d?6g  
audit procedure                                审计程序 B<|q{D$N/  
audit programme                               审计程序表，具体审计计划 )nbyV a  
audit report                                       审计报告 MO(5-R`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6i?kkULBS  
audit report with a qualified opinion                 有保留意见的审计报告  t`&s  
audit report with an adverse opinion                否定意见的审计报告 2yVGEp^  
audit report with dual dates                      双重日期审计报告 mtHi9).,y|  
audit reporting stage                                 审计报告阶段 /M{)k_V  
audit responsibility                                   审计责任
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audit results                                      审计结果 SbQ{ >  
audit risk                                          审计风险 <)0LwkFtB  
audit sampling                                          审计抽样 <iY 9cV|}3  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;#Crh}~  
audit strategies                                  审计策略 *Kp
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audit summary                                         审计总结，审计小结 @Z1?t%1  
audit team                                         审计小组 G1n>@Y'j''  
audit test                                    审计测试 .,iw2:  
audit trail                                          审计轨迹 E!(`275 s  
audit work                                        审计工作 ' m#Ymp  
audit working paper                                 审计工作底稿 'KW+Rr~tZn  
audited financial statement                        审计会计报表，已审计财务报表 N]<~NG:6b  
Auditing Guidelines (the～)                      审计规范指南 )Lv6vnT>  
auditing standards                             审计准则 %CfTqbB  
audit-oriented working paper                          (审计)业务类工作底稿 iaq:5||,  
authorisation                                     授权 vr]dRStr  
authorisation of transaction                       交易的授权 5Dh&ez`oR'  
availability                                         可获得性 hF{mm(qyv  
B 5D q{"@E  
balance                                      余额；差额；平衡 dsft=t8s  
balance sheet                                    资产负债表 B+e~k?O]1  
bank                                                 银行 ;tIIEc  
bank account                                    银行账户，银行户头 @tU>~y{E  
bank statement                                 银行对账单 E`Zh\u)  
barter transaction                              易货交易，以物换物交易 9DocId.  
basis of audit                                    审计依据 q=i,'.nS  
basis of preparation                                (会计报表的)编制基础 )F9V=PJE  
book of account                               账目，账簿 nqw*oLFQ  
borrowing                                         借款，贷款，借债 j(2tbW
g9-  
branch                                              分支，分支机构，分店 :d/:Ga5v!  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^
c:eXoU  
budget                                              预算 ,hcBiL/  
building                                      建筑物；大楼 ZBh@%A  
business conditions                                  业务情况，经营情况 rBL_]\$7}  
business licence                               (企业等的)营业执照 7[VCCI g  
business relation                                业务关系 VE+ p&0  
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