[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 TsR20P@  
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审计词汇英汉对照 /0(4wZe~?  
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ability to continue as a going concern               持续经营能力 #?aR,@n  
acceptability                                     可接受性，可接受程度 ?p$WqVN}  
acceptable level of detection risk                     检查风险的可接受水平 ]H.+=V;1  
acceptance of engagement                       接受委托 !4 6^}3  
accepting the engagement for the first time              首次接受委托 T nPC\.x  
access to asset                                         对资产的接触 :S,#*rPKBK  
according to                                     根据，依据，依照 dAg a(<K  
account balance                                账户余额 IMVoNKW-  
account for                                       对……进行会计处理，核算；解释 J :,  
accounting                                        会计，会计学 b
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accounting advisory serve                        会计咨询服务 +L_.XToq-  
accounting firm                                 会计师事务所 n+xM))  
accounting information                      会计信息，会计资料 Wmp\J3  
accounting period                             会计期间 7\
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accounting policies                                   会计政策 xv1$,|^ts  
accounting professional bodies                 会计职业组织，会计职业团体 bk5~t'  
accounting records                                   会计记录 W[YcYa_tQ  
accounting responsibility                           会计责任 M`"2;  
accounting service                             会计服务 %3FI>\3  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 }P^n /  
accounting system                             会计系统 B{
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accounting treatment                                会计处理 Q>||HtF$A  
accuracy                                    准确性，精确性 QAu^]1;  
additional audit procedures                      追加审计程序 5nEvnnx0  
addressee                                         收件人，收信人 ^GL0|G=(1  
Administration of State-owned Assets  (the～)     国有资产管理局 L@v0C)
  
administrative laws and regulations                 行政法规 {9P<G]Z  
adverse impact                                 不利影响，负面影响 #
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adverse opinion                                反对意见 wus]  
advisory group                                  咨询组，顾问组 .p0;y3so4  
agency fee                                        代理费，代理费用 smk0*m4  
aggregate                                          总计，合计为…… mD|<qsY)  
alternation of document and record                 变造文件和记录 s'/ ug  
alternative audit procedures                      替代审计程序，备选审计程序 kV-a'"W5  
amend                                              修改，修订  eYS  
amortisation                                      摊销 _gU[FUBtJ  
analytical capacity                             分析能力 P^&+ehp  
analytical procedures                               分析性程序 ,/Xxj\i  
annual financial statements                        年度会计报表，年度财务报表 Oi7:J> [  
appendix                                          附录，附表 ;m;wSp  
applicable                                         适用的 a) }?rzT]  
applicable laws and regulations                 适用的法规 ab 2V.S  
application systems                                  应用系统 F[~qg S*;  
apply consistently                              一贯地执行，一贯地实施 <$ '#@jW  
appropriate                                       适当的，合适的； &4DvZq=  
征用，挪用 k9Yr&8B  
appropriate authorization                          适当的授权 MLL2V`vBT  
appropriateness of audit evidence                    审计证据的适当性 oq;}q  
approval                                    批准，核准 @ /c{gD  
assertion                                    (会计报表上的)认定；确认 /GCSC8T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7rsrC   
asset                                                 资产，财产 eeuAo&L&  
asset restructuring                             资产重组 (A"oMnjWd  
assignment of duties                                 职责的划分 :Rq@%rL  
assistant                                     助理，助理人员 -7\RO%U  
associated company                                 联属公司，联营公司 ~|?2<g$gYR  
association                                        联合，结合；协会，社团 48w3gye  
assumption                                       假设，假定 ,![C8il,  
at a given date                                         在某一特定时日 ox)/*c<  
attestation                                         鉴证，公证 o'R_kadN[T  
attestation service                             鉴证服务 5MiWM2"X\  
audit adjustment                                审计调整 #Etz}:%W  
audit areas                                        审计领域 <sd Qvlx$-  
audit conclusion                                审计结论 a#KxjVM  
audit effectiveness                             审计效果 ?p\'S w:  
audit efficiency                                  审计效率 >>&~;PG[  
audit engagement letter                      审计业务约定书 <o p !dS  
audit evidence                                          审计证据 o$2f ML  
audit fee                                    审计费 R-Uj\M>  
audit files                                          审计档案 $8X?|fV)  
audit findings                                     审计中发现的事项 `/Z8mFs Y  
audit implementation stage                        审计实施阶段 -!7QH'  
audit mark                                        审计标识 Y$Fbi2A4  
audit materiality                                 审计重要性 \5X34'7  
audit method                                     审计方法 OB5{EILej  
audit objective                                         审计目标，审计目的 ca$D|3  
audit of financial statements                      会计报表审计，财务报表审计 :90DS_4  
audit opinion                                     审计意见 0wxQ,PI1'  
audit period                                      被审计期间，被审计年度 #F [6$. Gr  
audit plan                                          审计计划 A@&+!sO  
audit planning                                    编制审计计划，制定审计计划，审计计划 `s@1'IG;R_  
audit planning stage                                  审计计划阶段 A 9F&XF7{  
audit procedure                                审计程序 ^oaG.)3  
audit programme                               审计程序表，具体审计计划 r+\it&cW+  
audit report                                       审计报告 Bxz{rR0XV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J6\<>5A?  
audit report with a qualified opinion                 有保留意见的审计报告 W~R_- ]k@g  
audit report with an adverse opinion                否定意见的审计报告 iZ)7%R?5  
audit report with dual dates                      双重日期审计报告 0p&:9|'z  
audit reporting stage                                 审计报告阶段 rt t?4  
audit responsibility                                   审计责任 ^Fy) oWS  
audit results                                      审计结果 Hk$|.TjzI  
audit risk                                          审计风险 8={(V f6  
audit sampling                                          审计抽样 F;`es%8  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^> ZQ:xs@(  
audit strategies                                  审计策略 c]&(h L  
audit summary                                         审计总结，审计小结 pHKj*Y  
audit team                                         审计小组 ; N!K/[p=  
audit test                                    审计测试 &`t-[5O\  
audit trail                                          审计轨迹 [ *R8XXuL  
audit work                                        审计工作 `7+?1z  
audit working paper                                 审计工作底稿 =yfr{5}R  
audited financial statement                        审计会计报表，已审计财务报表 (\#j3Y)r  
Auditing Guidelines (the～)                      审计规范指南 21G]d  
auditing standards                             审计准则 d$b{KyUA  
audit-oriented working paper                          (审计)业务类工作底稿 $ 'HiNP {c  
authorisation                                     授权 \fh.D/@  
authorisation of transaction                       交易的授权 a]$KI$)e  
availability                                         可获得性 NAHQ:$  
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balance                                      余额；差额；平衡 7ugmZO}lL  
balance sheet                                    资产负债表 0nG& LL5  
bank                                                 银行 $;"@;Lj%,  
bank account                                    银行账户，银行户头 Za4 YD  
bank statement                                 银行对账单 ,T"(97"  
barter transaction                              易货交易，以物换物交易 rDm>R
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basis of audit                                    审计依据 $kkdB,y  
basis of preparation                                (会计报表的)编制基础 %[;<'s5e~  
book of account                               账目，账簿 Cg8{NNeD  
borrowing                                         借款，贷款，借债 6R dfF$f
 
branch                                              分支，分支机构，分店 G8f7N;D  
brought forward                                (账户余额等的)承上年，承上期，承上页 X!nI{PE  
budget                                              预算 b<Pjmb+  
building                                      建筑物；大楼 fJC)>doM  
business conditions                                  业务情况，经营情况 Xgr|~(^  
business licence                               (企业等的)营业执照 Lp1wA*  
business relation                                业务关系 u&r@@p.  
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