[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 A1YIP rav(  
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审计词汇英汉对照 I}?fy\1A&  
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ability to continue as a going concern               持续经营能力 C:P,q6  
acceptability                                     可接受性，可接受程度 _-^KqNyy  
acceptable level of detection risk                     检查风险的可接受水平 4;&(  
acceptance of engagement                       接受委托 Dk[[f<H_{  
accepting the engagement for the first time              首次接受委托 OFDPtJwV  
access to asset                                         对资产的接触 Bd\p!f<  
according to                                     根据，依据，依照 [kC-g
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account balance                                账户余额 ?[VS0IBS  
account for                                       对……进行会计处理，核算；解释 q$H'u[KQ06  
accounting                                        会计，会计学 #kV=;(lq  
accounting advisory serve                        会计咨询服务 \W*ouH  
accounting firm                                 会计师事务所 Jh }3AoD  
accounting information                      会计信息，会计资料 L TO1LAac  
accounting period                             会计期间 N^`F_R1Z  
accounting policies                                   会计政策 9nd'"$  
accounting professional bodies                 会计职业组织，会计职业团体 >i`'e~%  
accounting records                                   会计记录 DmD*,[rD  
accounting responsibility                           会计责任 j_ :4_zdBy  
accounting service                             会计服务 lDAw0 C3  
accounting standards                                会计准则 b`%/*  
Accounting Standards for Business Enterprises       企业会计准则 #M8"b]oh6  
accounting system                             会计系统 jQ7RH/?_  
accounting treatment                                会计处理 !xa,[$w(^  
accuracy                                    准确性，精确性 SJ+.i u/  
additional audit procedures                      追加审计程序 'MsxZqW"~  
addressee                                         收件人，收信人 5$zC,g*#  
Administration of State-owned Assets  (the～)     国有资产管理局 tR2IjvmsX  
administrative laws and regulations                 行政法规 oYqlN6n,=6  
adverse impact                                 不利影响，负面影响 FtY*I&  
adverse opinion                                反对意见 c: #1Aym  
advisory group                                  咨询组，顾问组 _>&zhw2  
agency fee                                        代理费，代理费用 %iF< px?Vc  
aggregate                                          总计，合计为…… 9~>;sjJk  
alternation of document and record                 变造文件和记录 [n66ZY#U]  
alternative audit procedures                      替代审计程序，备选审计程序 Pm;"Y!S<  
amend                                              修改，修订 x{&Z|D_CM  
amortisation                                      摊销 cty.)e=  
analytical capacity                             分析能力 sFB; /*C  
analytical procedures                               分析性程序 l} h<2  
annual financial statements                        年度会计报表，年度财务报表 6K*7%8Y/G  
appendix                                          附录，附表 <PJwBA%{  
applicable                                         适用的 i}M&1
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applicable laws and regulations                 适用的法规 3QGg;
  
application systems                                  应用系统 yjN|PqtSV  
apply consistently                              一贯地执行，一贯地实施 \!s0VEE  
appropriate                                       适当的，合适的； #nn2odR  
征用，挪用 VN;Sz,1Z  
appropriate authorization                          适当的授权 .cle^P  
appropriateness of audit evidence                    审计证据的适当性 JNk ]$ xz  
approval                                    批准，核准 B4&x?-0
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assertion                                    (会计报表上的)认定；确认 KWhw@y-5j@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |\Qr cf  
asset                                                 资产，财产 cH"M8gP#  
asset restructuring                             资产重组 A^o  
assignment of duties                                 职责的划分 ,uuQj]Dac+  
assistant                                     助理，助理人员 j1<@*W&b  
associated company                                 联属公司，联营公司 m",$M>  
association                                        联合，结合；协会，社团 e 0!a &w  
assumption                                       假设，假定 Fc42TH p  
at a given date                                         在某一特定时日 }^P(p?~  
attestation                                         鉴证，公证 O^oFH OpFh  
attestation service                             鉴证服务 O/l|\n  
audit adjustment                                审计调整 /1Rm^s)2z  
audit areas                                        审计领域 '{U56^b]  
audit conclusion                                审计结论 j3z&0sc2(0  
audit effectiveness                             审计效果 2{**bArV  
audit efficiency                                  审计效率 _Z5l Nu  
audit engagement letter                      审计业务约定书 A-.j v  
audit evidence                                          审计证据 6}{2W<  
audit fee                                    审计费 >^> \y8on  
audit files                                          审计档案 (zye Ch  
audit findings                                     审计中发现的事项 $5cLhi"`  
audit implementation stage                        审计实施阶段 <@5#  
audit mark                                        审计标识 WihOGdUS6  
audit materiality                                 审计重要性 l0[jepmpiT  
audit method                                     审计方法 Lj({ T'f(  
audit objective                                         审计目标，审计目的 $ShL^g@  
audit of financial statements                      会计报表审计，财务报表审计 3(6i6 vV  
audit opinion                                     审计意见 Qe]@`Vg  
audit period                                      被审计期间，被审计年度 ]@M$.msg@  
audit plan                                          审计计划 j[) i>Qw  
audit planning                                    编制审计计划，制定审计计划，审计计划 -twIF49  
audit planning stage                                  审计计划阶段 )N`ia%p_]  
audit procedure                                审计程序 R7Hn8;..  
audit programme                               审计程序表，具体审计计划 r'pFHX  
audit report                                       审计报告 =4+UX*&i?.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '_@=9 \<  
audit report with a qualified opinion                 有保留意见的审计报告 <}N0y*m  
audit report with an adverse opinion                否定意见的审计报告 rWi
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audit report with dual dates                      双重日期审计报告 "t`r_Aw  
audit reporting stage                                 审计报告阶段 yBht4"\Al  
audit responsibility                                   审计责任 6+m
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audit results                                      审计结果 fy9{W@E3p  
audit risk                                          审计风险 #j iQa"  
audit sampling                                          审计抽样 LDr!d1A  
audit sampling techniques                         审计抽样方法，审计抽样技术 \f0I:%-  
audit strategies                                  审计策略 a5z.c_7r  
audit summary                                         审计总结，审计小结 H
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audit team                                         审计小组 %NX  
audit test                                    审计测试 Rm)vY}v  
audit trail                                          审计轨迹 Yca9G?^\v  
audit work                                        审计工作 W{ @lt}  
audit working paper                                 审计工作底稿 :h*20iP  
audited financial statement                        审计会计报表，已审计财务报表 #=Q/<r.~G  
Auditing Guidelines (the～)                      审计规范指南 dg/7?gV  
auditing standards                             审计准则 %w6> 3#e  
audit-oriented working paper                          (审计)业务类工作底稿 ,N<;!6e  
authorisation                                     授权 <w.V!"!  
authorisation of transaction                       交易的授权 :[|`&_D9J  
availability                                         可获得性 .'5yFBS  
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balance                                      余额；差额；平衡 XV). cW|.a  
balance sheet                                    资产负债表 c<DsCz
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bank                                                 银行 S)@R4{=e"V  
bank account                                    银行账户，银行户头 +7N6]pK|"  
bank statement                                 银行对账单 Nd^9.6,JU  
barter transaction                              易货交易，以物换物交易  .;iXe  
basis of audit                                    审计依据 7+#^:;19`  
basis of preparation                                (会计报表的)编制基础 L~I<y;x  
book of account                               账目，账簿 /=,^fCCN  
borrowing                                         借款，贷款，借债 9SC#N5V  
branch                                              分支，分支机构，分店 3=T<c?[  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 [UR+G8X21m  
building                                      建筑物；大楼 G*\wu&7!  
business conditions                                  业务情况，经营情况 ( F0.lDZ  
business licence                               (企业等的)营业执照 Q:>;d-D|1  
business relation                                业务关系 >^D"%Oj y  
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