[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 ^AT#A<{1(  
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审计词汇英汉对照 n*hRlL
  
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ability to continue as a going concern               持续经营能力 _mDvRFq  
acceptability                                     可接受性，可接受程度 wEEFpn_   
acceptable level of detection risk                     检查风险的可接受水平 nN(Q}bF  
acceptance of engagement                       接受委托 ~{D:vj4>  
accepting the engagement for the first time              首次接受委托 mZ.E;X& ,*  
access to asset                                         对资产的接触 nVk]Qe  
according to                                     根据，依据，依照 ?Q6ZZQ~  
account balance                                账户余额 a IE\B4w  
account for                                       对……进行会计处理，核算；解释 `4"&_ltD  
accounting                                        会计，会计学 'x=y:0A  
accounting advisory serve                        会计咨询服务 Q
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accounting firm                                 会计师事务所 u"zQh|  
accounting information                      会计信息，会计资料 ;W!hl<``d*  
accounting period                             会计期间 LESF *rh=  
accounting policies                                   会计政策 }J:WbIr0!  
accounting professional bodies                 会计职业组织，会计职业团体 0.!Q4bhD  
accounting records                                   会计记录 (d-j/v*4  
accounting responsibility                           会计责任 mGUl/.;yp-  
accounting service                             会计服务 nmrdqS V  
accounting standards                                会计准则 [mQ*];GA  
Accounting Standards for Business Enterprises       企业会计准则 V__n9L/t  
accounting system                             会计系统 =Y5*J#  
accounting treatment                                会计处理 dUpOg{I.x  
accuracy                                    准确性，精确性 }{e7wqS$&,  
additional audit procedures                      追加审计程序 2 Xc,c*r  
addressee                                         收件人，收信人 h_h6@/1l  
Administration of State-owned Assets  (the～)     国有资产管理局 eC-nV)]I9  
administrative laws and regulations                 行政法规 o#F03  
adverse impact                                 不利影响，负面影响 [>f4&yY  
adverse opinion                                反对意见 3yIC@>&y(8  
advisory group                                  咨询组，顾问组 Ps{}SZn  
agency fee                                        代理费，代理费用 <txzKpM  
aggregate                                          总计，合计为…… FZtILlw  
alternation of document and record                 变造文件和记录 h>K%OxR  
alternative audit procedures                      替代审计程序，备选审计程序 Hy
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amend                                              修改，修订 lb`2a3W/  
amortisation                                      摊销 [es-&X07<  
analytical capacity                             分析能力 UjQi9ELoJ  
analytical procedures                               分析性程序 GGn/J&k  
annual financial statements                        年度会计报表，年度财务报表 ,h$j%->U  
appendix                                          附录，附表 5>[j^g+@  
applicable                                         适用的 $kk!NAW  
applicable laws and regulations                 适用的法规 c9
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application systems                                  应用系统 'D;'Pr]  
apply consistently                              一贯地执行，一贯地实施 gw9:1S  
appropriate                                       适当的，合适的； ^<O:`c6_  
征用，挪用 {piZm12q?  
appropriate authorization                          适当的授权 RJZ4fl  
appropriateness of audit evidence                    审计证据的适当性 Fh$Xcz~i  
approval                                    批准，核准 cX/["AM  
assertion                                    (会计报表上的)认定；确认 gL;tyf1P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?{I]!gI  
asset                                                 资产，财产 TJp0^&Q  
asset restructuring                             资产重组 R?[KK<sWWe  
assignment of duties                                 职责的划分 nLjo3yvV..  
assistant                                     助理，助理人员 UBxQ4)%  
associated company                                 联属公司，联营公司 c\pPwG  
association                                        联合，结合；协会，社团 .EUOKPK4W  
assumption                                       假设，假定 BpKgUwf;C  
at a given date                                         在某一特定时日 U0W- X9>y  
attestation                                         鉴证，公证 }nJG<rY  
attestation service                             鉴证服务 {CR'Z0  
audit adjustment                                审计调整 Px))O&w{  
audit areas                                        审计领域 hkL[hD  
audit conclusion                                审计结论 Wc)f:]7  
audit effectiveness                             审计效果 %L$P']%t@  
audit efficiency                                  审计效率 0Ie9T1D
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audit engagement letter                      审计业务约定书 e RjpR?!\  
audit evidence                                          审计证据 ! G+/8Q^  
audit fee                                    审计费 U ]6Hml;l  
audit files                                          审计档案 UN}jpu<h  
audit findings                                     审计中发现的事项 T9+ ?A l  
audit implementation stage                        审计实施阶段 ~IKPi==@,  
audit mark                                        审计标识 >_$DKY>$`  
audit materiality                                 审计重要性 RT)*H>|  
audit method                                     审计方法 Y@Kp'+t(!  
audit objective                                         审计目标，审计目的 b%<i&YY#  
audit of financial statements                      会计报表审计，财务报表审计 Gm.n@U p  
audit opinion                                     审计意见 {^#62Y  
audit period                                      被审计期间，被审计年度 fH7o,U|  
audit plan                                          审计计划 81|Xg5g)b  
audit planning                                    编制审计计划，制定审计计划，审计计划 5E/z.5 q  
audit planning stage                                  审计计划阶段 dEp?jJP$;  
audit procedure                                审计程序 &V&0kp@+  
audit programme                               审计程序表，具体审计计划 r='"X#CmV/  
audit report                                       审计报告 2|)3 Ly9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ArUGa(;f  
audit report with a qualified opinion                 有保留意见的审计报告 Kj_hCSvf3e  
audit report with an adverse opinion                否定意见的审计报告 ]64 mSB  
audit report with dual dates                      双重日期审计报告 wKCHG/W  
audit reporting stage                                 审计报告阶段 M"]~}*  
audit responsibility                                   审计责任
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audit results                                      审计结果 8vM}moper  
audit risk                                          审计风险 8uX1('+T*  
audit sampling                                          审计抽样 )-2o}KU]>  
audit sampling techniques                         审计抽样方法，审计抽样技术 gHC -Y 0_  
audit strategies                                  审计策略 HhaUC?JtSK  
audit summary                                         审计总结，审计小结 xh\{ dUPA  
audit team                                         审计小组 OgfmyYMtc  
audit test                                    审计测试 XX,iT~+-  
audit trail                                          审计轨迹 ?s("@dz_  
audit work                                        审计工作 ^Q]*CU+C  
audit working paper                                 审计工作底稿 O=#FpPHrdw  
audited financial statement                        审计会计报表，已审计财务报表 #"a?3!wr  
Auditing Guidelines (the～)                      审计规范指南 RvYH(!pQ  
auditing standards                             审计准则 _{o=I?+]  
audit-oriented working paper                          (审计)业务类工作底稿 31y=Ar""  
authorisation                                     授权 ~n84x  
authorisation of transaction                       交易的授权 /}Y>_87  
availability                                         可获得性 W$0<a@
 
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balance                                      余额；差额；平衡 Wr7^  
balance sheet                                    资产负债表 F+_4Q  
bank                                                 银行 vS:%(Y"!<  
bank account                                    银行账户，银行户头 9/MU zt  
bank statement                                 银行对账单 A}sb
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barter transaction                              易货交易，以物换物交易 *lg1iP{]  
basis of audit                                    审计依据 Z xLjh  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 ky#d`   
borrowing                                         借款，贷款，借债 > '/G:\M>A  
branch                                              分支，分支机构，分店 tgDmHxB]0  
brought forward                                (账户余额等的)承上年，承上期，承上页 sD.bBz  
budget                                              预算 &eT)c<yhyK  
building                                      建筑物；大楼 zqqpB wk#  
business conditions                                  业务情况，经营情况 4em7PmT  
business licence                               (企业等的)营业执照 =8j;!7p  
business relation                                业务关系 0i9y-32-  
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