[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 crr#tad.  
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审计词汇英汉对照 &u9@FFBT8  
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ability to continue as a going concern               持续经营能力 \@GKVssw  
acceptability                                     可接受性，可接受程度 >vfbXnN  
acceptable level of detection risk                     检查风险的可接受水平 `fq#W#Pu  
acceptance of engagement                       接受委托 lVo}D FZ  
accepting the engagement for the first time              首次接受委托 ]}>uvl^l  
access to asset                                         对资产的接触 e c4vX  
according to                                     根据，依据，依照 ?m:,hI  
account balance                                账户余额 N:&EFfg3  
account for                                       对……进行会计处理，核算；解释 L3'$"L.|u  
accounting                                        会计，会计学 !9vq"J~hz"  
accounting advisory serve                        会计咨询服务 R9)"%SO<y  
accounting firm                                 会计师事务所 m53
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accounting information                      会计信息，会计资料 m"RSDM!  
accounting period                             会计期间 +`l)W`zX  
accounting policies                                   会计政策 ^#)]ICV  
accounting professional bodies                 会计职业组织，会计职业团体 th`pf   
accounting records                                   会计记录 aW;DfH  
accounting responsibility                           会计责任 b!c2j   
accounting service                             会计服务 NRDXWscb  
accounting standards                                会计准则 /=S\v<z  
Accounting Standards for Business Enterprises       企业会计准则 3u~V&jl  
accounting system                             会计系统 F`RPXY`ux  
accounting treatment                                会计处理 ]@hN&W(+x  
accuracy                                    准确性，精确性 7~m[:Eg6[s  
additional audit procedures                      追加审计程序 U\x$@J  
addressee                                         收件人，收信人 91ndr@*|  
Administration of State-owned Assets  (the～)     国有资产管理局 ?[c{pb,|  
administrative laws and regulations                 行政法规 ,<!v!~Iy  
adverse impact                                 不利影响，负面影响 }ISc^W) t  
adverse opinion                                反对意见 GVld]ioycG  
advisory group                                  咨询组，顾问组 g&?{^4t]  
agency fee                                        代理费，代理费用 n+SHkrW  
aggregate                                          总计，合计为…… o&:'MwU  
alternation of document and record                 变造文件和记录 Fu[<zA^  
alternative audit procedures                      替代审计程序，备选审计程序 GtpBd40"  
amend                                              修改，修订 ZFNg+H
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amortisation                                      摊销 '))K' u  
analytical capacity                             分析能力 ZXC_kmBN/  
analytical procedures                               分析性程序 D&!c7_^  
annual financial statements                        年度会计报表，年度财务报表 (e_l1O?  
appendix                                          附录，附表 Tga%-xr+  
applicable                                         适用的 {YF(6wVl  
applicable laws and regulations                 适用的法规 I T?~`vi  
application systems                                  应用系统 uG=~kO  
apply consistently                              一贯地执行，一贯地实施 G?<uw RV  
appropriate                                       适当的，合适的； ~UQXt r  
征用，挪用 e)*-<AGwC  
appropriate authorization                          适当的授权 i2l/y,UX  
appropriateness of audit evidence                    审计证据的适当性 *1g3,NMA  
approval                                    批准，核准 @cu#rWiG  
assertion                                    (会计报表上的)认定；确认 XNQPyZ2@|b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =;~*YD(%/  
asset                                                 资产，财产 Mew,g:m:  
asset restructuring                             资产重组 yy M`J7]J  
assignment of duties                                 职责的划分 ky@ZEp=  
assistant                                     助理，助理人员 usR+ZQaA  
associated company                                 联属公司，联营公司 tX~*.W:  
association                                        联合，结合；协会，社团 =2e{T J/  
assumption                                       假设，假定 <ZjT4><  
at a given date                                         在某一特定时日 vE&K!k`  
attestation                                         鉴证，公证 o^v]d7I8b  
attestation service                             鉴证服务 l-$5CO  
audit adjustment                                审计调整 ;*njS 1@  
audit areas                                        审计领域 {h0T_8L/  
audit conclusion                                审计结论 lx :.9>  
audit effectiveness                             审计效果 _0"s6D$  
audit efficiency                                  审计效率 REWW(.3o  
audit engagement letter                      审计业务约定书 @ )Nw>/;o  
audit evidence                                          审计证据 &X#6jTh+  
audit fee                                    审计费 00/ RBs5  
audit files                                          审计档案 wWQt  
audit findings                                     审计中发现的事项 !3`X Gg  
audit implementation stage                        审计实施阶段 W#kd[Wi  
audit mark                                        审计标识 G124!^  
audit materiality                                 审计重要性 X8y :=k,E  
audit method                                     审计方法 ^j7>Ul,  
audit objective                                         审计目标，审计目的 *R3^:Y&  
audit of financial statements                      会计报表审计，财务报表审计 jwmPy)X|s\  
audit opinion                                     审计意见 sq{=TB{  
audit period                                      被审计期间，被审计年度 m ;yIFO  
audit plan                                          审计计划 DdqE6q E  
audit planning                                    编制审计计划，制定审计计划，审计计划 .S[M:<<*  
audit planning stage                                  审计计划阶段 Nr?CZFN#  
audit procedure                                审计程序 M}]4tAyT  
audit programme                               审计程序表，具体审计计划 !GnwE   
audit report                                       审计报告 @6b4
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 kQD~v+u {`  
audit report with a qualified opinion                 有保留意见的审计报告 ~DP5Qi  
audit report with an adverse opinion                否定意见的审计报告 2`J#)f|  
audit report with dual dates                      双重日期审计报告 {9vMc  
audit reporting stage                                 审计报告阶段 q\xsXM  
audit responsibility                                   审计责任 s*R UYx  
audit results                                      审计结果 'm0_pM1:D  
audit risk                                          审计风险 Ffig0K+`  
audit sampling                                          审计抽样 d)GR]^=r  
audit sampling techniques                         审计抽样方法，审计抽样技术 F },kfCFF  
audit strategies                                  审计策略 9SXpZ*Sx  
audit summary                                         审计总结，审计小结 X@za4d  
audit team                                         审计小组 8>`8p0I$+  
audit test                                    审计测试 gts09{"}Y  
audit trail                                          审计轨迹 (t5vBUj  
audit work                                        审计工作 mYbu1542'n  
audit working paper                                 审计工作底稿 08/Tk+  
audited financial statement                        审计会计报表，已审计财务报表 T?CQgVR  
Auditing Guidelines (the～)                      审计规范指南 =^z*p9ZB  
auditing standards                             审计准则 Tnas$=J  
audit-oriented working paper                          (审计)业务类工作底稿 :-$TD('F  
authorisation                                     授权 .Hg{$SAC(w  
authorisation of transaction                       交易的授权 |XmzqX%  
availability                                         可获得性 `yh][gqVE~  
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balance                                      余额；差额；平衡 -$I$zo  
balance sheet                                    资产负债表 J^!wk
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bank                                                 银行 vAjog])9s  
bank account                                    银行账户，银行户头 ~5>TMIDiuR  
bank statement                                 银行对账单 f8-~&N/_R  
barter transaction                              易货交易，以物换物交易 DABV}@K"  
basis of audit                                    审计依据 lo-VfKvy  
basis of preparation                                (会计报表的)编制基础 P MI?PC[;  
book of account                               账目，账簿 vhzz(UPUt  
borrowing                                         借款，贷款，借债 3xgU=@!;  
branch                                              分支，分支机构，分店 5=V29  
brought forward                                (账户余额等的)承上年，承上期，承上页 @u`m 6``T  
budget                                              预算 58R.`5B  
building                                      建筑物；大楼 zb s7G  
business conditions                                  业务情况，经营情况 8! /ue.T  
business licence                               (企业等的)营业执照 92~$Qa\S!  
business relation                                业务关系 +0%Y.O/{  
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