[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 *7BY$q  
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审计词汇英汉对照 r;upJbSX  
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ability to continue as a going concern               持续经营能力 W%0-SR  
acceptability                                     可接受性，可接受程度 >=C)\Yfu)  
acceptable level of detection risk                     检查风险的可接受水平 <(3Uu()   
acceptance of engagement                       接受委托 )z7.S"U  
accepting the engagement for the first time              首次接受委托 oUltr  
access to asset                                         对资产的接触 hl6al:Y  
according to                                     根据，依据，依照 c?jjY4u  
account balance                                账户余额 Lm,io\z  
account for                                       对……进行会计处理，核算；解释 F3';oyy  
accounting                                        会计，会计学 rLh490
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accounting advisory serve                        会计咨询服务 \ E[0KvN;O  
accounting firm                                 会计师事务所 I`Rxijz  
accounting information                      会计信息，会计资料 4zJ9bF4  
accounting period                             会计期间 <pK;D  
accounting policies                                   会计政策 *J1pxZ^  
accounting professional bodies                 会计职业组织，会计职业团体 nfRo:@  
accounting records                                   会计记录 rUx%2O|qu  
accounting responsibility                           会计责任 pA+Qb.z5z  
accounting service                             会计服务 >%Y.X38Z[  
accounting standards                                会计准则 /R9>\}.yJ  
Accounting Standards for Business Enterprises       企业会计准则 xv4nYm9  
accounting system                             会计系统 
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accounting treatment                                会计处理 GN=F-*2  
accuracy                                    准确性，精确性 {oBVb{<  
additional audit procedures                      追加审计程序 NmOQ7T  
addressee                                         收件人，收信人 $Cc4Sggq  
Administration of State-owned Assets  (the～)     国有资产管理局 G!0|ocE}  
administrative laws and regulations                 行政法规 D=9x/ ) *G  
adverse impact                                 不利影响，负面影响 Gp32\^H|<  
adverse opinion                                反对意见 ',juZ[]_{  
advisory group                                  咨询组，顾问组 ;#rtV ;  
agency fee                                        代理费，代理费用 mI0|lp 1$  
aggregate                                          总计，合计为…… -#rFCfPy^  
alternation of document and record                 变造文件和记录 EMs$~CL4  
alternative audit procedures                      替代审计程序，备选审计程序 #cjB <APY  
amend                                              修改，修订 r~t&;yRv  
amortisation                                      摊销 `I6)e{5t  
analytical capacity                             分析能力 L d#  
analytical procedures                               分析性程序 "GZhr[AW  
annual financial statements                        年度会计报表，年度财务报表 Z(xn-  
appendix                                          附录，附表 c{FvMV2em  
applicable                                         适用的 ,aawtdt/  
applicable laws and regulations                 适用的法规 1<bSHn9  
application systems                                  应用系统 W%vh7>.  
apply consistently                              一贯地执行，一贯地实施 W=F?+KgL  
appropriate                                       适当的，合适的； %,6@Uu#%6  
征用，挪用 w5qhKu!1  
appropriate authorization                          适当的授权 nM R_ ?g  
appropriateness of audit evidence                    审计证据的适当性 Hej0l^  
approval                                    批准，核准 6@Eip[e  
assertion                                    (会计报表上的)认定；确认 M}38uxP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xo^_;(;  
asset                                                 资产，财产 [gQ
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asset restructuring                             资产重组 _|*3uGo:  
assignment of duties                                 职责的划分 W]6Y buP:  
assistant                                     助理，助理人员 r}*2~;:pW  
associated company                                 联属公司，联营公司 d*q_DV  
association                                        联合，结合；协会，社团 5%tIAbGW  
assumption                                       假设，假定 :hxfd b-  
at a given date                                         在某一特定时日  kQX,MP(  
attestation                                         鉴证，公证 IGv>0LOd@  
attestation service                             鉴证服务 BT`/OD@  
audit adjustment                                审计调整 (CuaBHR  
audit areas                                        审计领域 3=;iC6 `  
audit conclusion                                审计结论 Mc76)   
audit effectiveness                             审计效果 .HGEddcC  
audit efficiency                                  审计效率 W&+UF'F2  
audit engagement letter                      审计业务约定书 T*A_F [  
audit evidence                                          审计证据 oX?2fu
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audit fee                                    审计费 mE^6Zu  
audit files                                          审计档案 AQ+w%>G6  
audit findings                                     审计中发现的事项 173/A=]  
audit implementation stage                        审计实施阶段 p1X lni%=  
audit mark                                        审计标识 kFuaLEJi  
audit materiality                                 审计重要性 }\ l5|Ft[!  
audit method                                     审计方法 `[o^w(l:5@  
audit objective                                         审计目标，审计目的 nX?fj<oR|  
audit of financial statements                      会计报表审计，财务报表审计 ShGR!r<  
audit opinion                                     审计意见 :2?i9F0_  
audit period                                      被审计期间，被审计年度 m$[\(Z(/  
audit plan                                          审计计划 *h-nI=  
audit planning                                    编制审计计划，制定审计计划，审计计划 |? r,W~9`  
audit planning stage                                  审计计划阶段 j g$%WAEb  
audit procedure                                审计程序 9"MC<  
audit programme                               审计程序表，具体审计计划 |y;+xEl6  
audit report                                       审计报告 WOgbz&S?J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7%)4cHZ^$?  
audit report with a qualified opinion                 有保留意见的审计报告 M[TgNWl/[  
audit report with an adverse opinion                否定意见的审计报告 xj%
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audit report with dual dates                      双重日期审计报告 a*%>H(x  
audit reporting stage                                 审计报告阶段 $ n 7dIE  
audit responsibility                                   审计责任 =b9?r  
audit results                                      审计结果 6ng . =  
audit risk                                          审计风险 $?;aW^E  
audit sampling                                          审计抽样 oN)K2&M0  
audit sampling techniques                         审计抽样方法，审计抽样技术 `wk#5[Y_  
audit strategies                                  审计策略 W@pVP4F0xM  
audit summary                                         审计总结，审计小结 dwAju:-H  
audit team                                         审计小组 t^uX9
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audit test                                    审计测试 p^~l
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audit trail                                          审计轨迹 O`|'2x{[O  
audit work                                        审计工作 -Ux/ Ug@  
audit working paper                                 审计工作底稿 H>_%ZXL  
audited financial statement                        审计会计报表，已审计财务报表 r6MQ|@  
Auditing Guidelines (the～)                      审计规范指南 ?~u"w OH'  
auditing standards                             审计准则 '+'
  
audit-oriented working paper                          (审计)业务类工作底稿 W13$-hf9  
authorisation                                     授权 KvktC|~?  
authorisation of transaction                       交易的授权 Mx$VAV^\  
availability                                         可获得性 6!b96bV  
B j.ANBE96>  
balance                                      余额；差额；平衡 Eiz\Nb  
balance sheet                                    资产负债表 dos$d3B4  
bank                                                 银行 r=qb[4HiV  
bank account                                    银行账户，银行户头 "R):B~8|H{  
bank statement                                 银行对账单 o.Q|%&1  
barter transaction                              易货交易，以物换物交易 h 
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basis of audit                                    审计依据 F/@#yQv?  
basis of preparation                                (会计报表的)编制基础 [ &R-YQ@  
book of account                               账目，账簿 37M7bB0  
borrowing                                         借款，贷款，借债 `2S%l,>)#  
branch                                              分支，分支机构，分店 d [K56wbpx  
brought forward                                (账户余额等的)承上年，承上期，承上页 pm<<!`w"  
budget                                              预算 m6'YFpf)V  
building                                      建筑物；大楼 (:E^} &A  
business conditions                                  业务情况，经营情况 Ak>RLD25_  
business licence                               (企业等的)营业执照 ##R]$-<4dQ  
business relation                                业务关系 : <m0 GG  
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