[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 ^<L;"jl %  
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审计词汇英汉对照 K}^Jf;  
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ability to continue as a going concern               持续经营能力 yP:/F|E$  
acceptability                                     可接受性，可接受程度 Efo,5  
acceptable level of detection risk                     检查风险的可接受水平 V,>_L  
acceptance of engagement                       接受委托 Op] L#<&T  
accepting the engagement for the first time              首次接受委托 xgl~4  
access to asset                                         对资产的接触 "X/cG9Lw  
according to                                     根据，依据，依照 U'IJwGRP  
account balance                                账户余额 q7id?F}3&  
account for                                       对……进行会计处理，核算；解释 :/e=J  
accounting                                        会计，会计学 4fe$0mye  
accounting advisory serve                        会计咨询服务 JI1O(  
accounting firm                                 会计师事务所 5fGUJ[F=  
accounting information                      会计信息，会计资料 pPztUz/.  
accounting period                             会计期间 FS.z lk\D=  
accounting policies                                   会计政策 **I9Nw!IH  
accounting professional bodies                 会计职业组织，会计职业团体 {4\hxyw  
accounting records                                   会计记录 H]:z:AAvX  
accounting responsibility                           会计责任 ]s lYr8m  
accounting service                             会计服务 k &\YfE3*  
accounting standards                                会计准则 .f'iod-  
Accounting Standards for Business Enterprises       企业会计准则 !6:q#B*  
accounting system                             会计系统 k^A Yg!~  
accounting treatment                                会计处理 !oXA^7Th6]  
accuracy                                    准确性，精确性 t(SSrM]  
additional audit procedures                      追加审计程序 #A|~s;s>N  
addressee                                         收件人，收信人 6km{= ```  
Administration of State-owned Assets  (the～)     国有资产管理局 p{:r4!*L  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 <&'Ye[k  
adverse opinion                                反对意见 T7
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advisory group                                  咨询组，顾问组 <,~ =o  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… =2%EIZ0oW  
alternation of document and record                 变造文件和记录 H !dUQ  
alternative audit procedures                      替代审计程序，备选审计程序 y%T5"p$,  
amend                                              修改，修订 -
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amortisation                                      摊销 =l`xXma  
analytical capacity                             分析能力 +~ro*{3  
analytical procedures                               分析性程序 7#Qa/[? D  
annual financial statements                        年度会计报表，年度财务报表 s) ]Z*#ZZ  
appendix                                          附录，附表 m,nV,}@J  
applicable                                         适用的 T W ?O  
applicable laws and regulations                 适用的法规 :=#*[H  
application systems                                  应用系统 ^&t(O1.-  
apply consistently                              一贯地执行，一贯地实施 g;(r@>U.r  
appropriate                                       适当的，合适的； LX< c(i  
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appropriate authorization                          适当的授权 DI=Nqa)r  
appropriateness of audit evidence                    审计证据的适当性 }z&P^p)R  
approval                                    批准，核准 QjfQoT F  
assertion                                    (会计报表上的)认定；确认 b~ ?TDm7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pk'@!|g%=  
asset                                                 资产，财产 *VT@  
asset restructuring                             资产重组 x
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assignment of duties                                 职责的划分 Mj$d
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assistant                                     助理，助理人员 @]f"X>  
associated company                                 联属公司，联营公司 G)l[\6Dn  
association                                        联合，结合；协会，社团 o"^}2^)_SR  
assumption                                       假设，假定 EmNB}\IYU  
at a given date                                         在某一特定时日 N}\Da:_  
attestation                                         鉴证，公证 >vg!<%]W ]  
attestation service                             鉴证服务 }+`W[h&u  
audit adjustment                                审计调整 5Ah-aDBj  
audit areas                                        审计领域 : =04_5 z  
audit conclusion                                审计结论 xmtbSRgK9  
audit effectiveness                             审计效果 ~MY7Ic%  
audit efficiency                                  审计效率 6wzF6]@O  
audit engagement letter                      审计业务约定书 O?@1</r^  
audit evidence                                          审计证据 [Dq7mqr$  
audit fee                                    审计费 XKp%
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audit files                                          审计档案 2]NP7Ee8Z  
audit findings                                     审计中发现的事项 S>7Zq5*  
audit implementation stage                        审计实施阶段 c
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audit mark                                        审计标识 ,TU!W|($  
audit materiality                                 审计重要性 U-TwrX  
audit method                                     审计方法 K G~](4JE(  
audit objective                                         审计目标，审计目的 h~elF1dG  
audit of financial statements                      会计报表审计，财务报表审计 @.kv",[{[  
audit opinion                                     审计意见 9Q :IgY?T  
audit period                                      被审计期间，被审计年度 q9qmz[  
audit plan                                          审计计划 $XFG1?L!  
audit planning                                    编制审计计划，制定审计计划，审计计划 bi!4I<E>k  
audit planning stage                                  审计计划阶段 c%)uG _  
audit procedure                                审计程序 ~0?p @8  
audit programme                               审计程序表，具体审计计划 &RXd1>|c2  
audit report                                       审计报告 n:he`7.6O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 CzzG  
audit report with a qualified opinion                 有保留意见的审计报告 p'k stiB  
audit report with an adverse opinion                否定意见的审计报告 17{]QuqNF  
audit report with dual dates                      双重日期审计报告 I(Nsm3L  
audit reporting stage                                 审计报告阶段 MvY0?!v  
audit responsibility                                   审计责任 K_`*ZV{r  
audit results                                      审计结果 d^ !3bv*h  
audit risk                                          审计风险 Hi|2z5=V  
audit sampling                                          审计抽样 #2DH_P  
audit sampling techniques                         审计抽样方法，审计抽样技术 wRPBJ-C)  
audit strategies                                  审计策略 Kggf!\MR8  
audit summary                                         审计总结，审计小结 .mDqZOpf=4  
audit team                                         审计小组 ,@='.Qs4g  
audit test                                    审计测试 P; }Z 3!  
audit trail                                          审计轨迹 g)$Pvfc  
audit work                                        审计工作 mkBQX  
audit working paper                                 审计工作底稿 Z;S*fS-_  
audited financial statement                        审计会计报表，已审计财务报表 j`BFk>  
Auditing Guidelines (the～)                      审计规范指南 g8XGZW!  
auditing standards                             审计准则 +nuv?QB/  
audit-oriented working paper                          (审计)业务类工作底稿 [
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authorisation                                     授权 1`O`!plD+  
authorisation of transaction                       交易的授权 n{BC m %  
availability                                         可获得性 (53dl(L?  
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balance                                      余额；差额；平衡 .F#mT h  
balance sheet                                    资产负债表 77i |a]Kd  
bank                                                 银行 8fM}UZI  
bank account                                    银行账户，银行户头 }C*o;'o5G  
bank statement                                 银行对账单 0y;&L63>T  
barter transaction                              易货交易，以物换物交易 !u6~#.7  
basis of audit                                    审计依据 ts;_T..L  
basis of preparation                                (会计报表的)编制基础 'dWJ#9C  
book of account                               账目，账簿 JF{,;&sj  
borrowing                                         借款，贷款，借债 +1d\ZZA|6&  
branch                                              分支，分支机构，分店 +ZRsa`'^  
brought forward                                (账户余额等的)承上年，承上期，承上页 7v,>sX  
budget                                              预算 +"3eh1q[  
building                                      建筑物；大楼 .yTk/x?  
business conditions                                  业务情况，经营情况 Od&M^;BQ  
business licence                               (企业等的)营业执照 o95O!5 h
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business relation                                业务关系 "fpj"lf-  
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