[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 b\=0[kBQw  
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审计词汇英汉对照 oVl:./(IB  
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ability to continue as a going concern               持续经营能力 Ba`]Sm=  
acceptability                                     可接受性，可接受程度 G9E?   
acceptable level of detection risk                     检查风险的可接受水平 YL PiK  
acceptance of engagement                       接受委托 ~p'/Z@Atu  
accepting the engagement for the first time              首次接受委托 %*|XN*iXC  
access to asset                                         对资产的接触 .]r[0U  
according to                                     根据，依据，依照 =b`>ggw#  
account balance                                账户余额 ,Oxdqxu7  
account for                                       对……进行会计处理，核算；解释 QR4v6*VpD  
accounting                                        会计，会计学 -.^Mt.)  
accounting advisory serve                        会计咨询服务 R#1m_6I  
accounting firm                                 会计师事务所 mXhr: e  
accounting information                      会计信息，会计资料 H[-zQ#I9  
accounting period                             会计期间 ^4s#nf:}  
accounting policies                                   会计政策 ReSP)%oW  
accounting professional bodies                 会计职业组织，会计职业团体 ]t(g7lc}U  
accounting records                                   会计记录 +BzKO >  
accounting responsibility                           会计责任 Em4TEv  
accounting service                             会计服务 4`Fbl]Q   
accounting standards                                会计准则 9oc[}k-M  
Accounting Standards for Business Enterprises       企业会计准则 tQ`tHe  
accounting system                             会计系统  sGdt)  
accounting treatment                                会计处理 O~qB  
accuracy                                    准确性，精确性 zKT \i  
additional audit procedures                      追加审计程序 HO' ELiZ_q  
addressee                                         收件人，收信人 v+
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Administration of State-owned Assets  (the～)     国有资产管理局 QQC0uta`  
administrative laws and regulations                 行政法规 $#t&W&  
adverse impact                                 不利影响，负面影响 rTmcP23]  
adverse opinion                                反对意见 &X|z(vSJ$  
advisory group                                  咨询组，顾问组 Gc@
ENE f  
agency fee                                        代理费，代理费用 7RdL/21K  
aggregate                                          总计，合计为…… bE0S)b)  
alternation of document and record                 变造文件和记录 l8^^ O  
alternative audit procedures                      替代审计程序，备选审计程序 "B+M5B0Z  
amend                                              修改，修订 yGS ._;#R  
amortisation                                      摊销 zaoZCyJT%  
analytical capacity                             分析能力 M.|hnGXN  
analytical procedures                               分析性程序 E "V|Plf c  
annual financial statements                        年度会计报表，年度财务报表 H2k>E}`  
appendix                                          附录，附表 =faV,o&{`  
applicable                                         适用的 BJW;A>@Pj  
applicable laws and regulations                 适用的法规 YdeSJ(:  
application systems                                  应用系统 a2).Az  
apply consistently                              一贯地执行，一贯地实施 =3 -G  
appropriate                                       适当的，合适的； .bpxSU%X  
征用，挪用 Dhef|E<  
appropriate authorization                          适当的授权 `0.5aa  
appropriateness of audit evidence                    审计证据的适当性 A;2?!i#f  
approval                                    批准，核准 @<alWBS  
assertion                                    (会计报表上的)认定；确认 Nk^#Sa?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8(g:i#~  
asset                                                 资产，财产 :j9;P7&"?  
asset restructuring                             资产重组 *d,SI[c%e  
assignment of duties                                 职责的划分 H 5sj% v  
assistant                                     助理，助理人员 u_:" u  
associated company                                 联属公司，联营公司 t3bN PK^  
association                                        联合，结合；协会，社团 NEJ Nu_Z  
assumption                                       假设，假定 O"Xjv`j:  
at a given date                                         在某一特定时日 B&.XGo)  
attestation                                         鉴证，公证 cT.1oaAM0  
attestation service                             鉴证服务 Gc SX5c  
audit adjustment                                审计调整 oq0G@  
audit areas                                        审计领域 yYF80mnJz  
audit conclusion                                审计结论 '<XG@L  
audit effectiveness                             审计效果 m _:ib}  
audit efficiency                                  审计效率 6.K)uQgjmv  
audit engagement letter                      审计业务约定书 >L=l {F6 p  
audit evidence                                          审计证据 RJd55+h  
audit fee                                    审计费 ZEApE+m  
audit files                                          审计档案 s6KZV@1  
audit findings                                     审计中发现的事项 l&T;G9z  
audit implementation stage                        审计实施阶段 8G{} r  
audit mark                                        审计标识 eb+[=nmP  
audit materiality                                 审计重要性 L*L3;y|  
audit method                                     审计方法 (<3'LhFII  
audit objective                                         审计目标，审计目的 9nd'"$  
audit of financial statements                      会计报表审计，财务报表审计 seq S*^7  
audit opinion                                     审计意见 }0f[x ?V  
audit period                                      被审计期间，被审计年度 .;$/nz6vk  
audit plan                                          审计计划 fv`%w  
audit planning                                    编制审计计划，制定审计计划，审计计划 >eJk)q
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audit planning stage                                  审计计划阶段 e'7!aysj  
audit procedure                                审计程序 &WsDYov?  
audit programme                               审计程序表，具体审计计划 A u(Ngq  
audit report                                       审计报告 .\1XR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PW.W.<CL  
audit report with a qualified opinion                 有保留意见的审计报告 2Uk$9s  
audit report with an adverse opinion                否定意见的审计报告 <\yM{ V\  
audit report with dual dates                      双重日期审计报告 8HTV"60hTs  
audit reporting stage                                 审计报告阶段 nc l-VN  
audit responsibility                                   审计责任 5N ' QG<jE  
audit results                                      审计结果 odj|"ZK  
audit risk                                          审计风险 rY($+O@a<  
audit sampling                                          审计抽样 ~":?})  
audit sampling techniques                         审计抽样方法，审计抽样技术 =DF7l<&km  
audit strategies                                  审计策略 :Fm+X[n  
audit summary                                         审计总结，审计小结 BIX%Bu0'f  
audit team                                         审计小组 =">O;L.xj  
audit test                                    审计测试 @gs Kb*,  
audit trail                                          审计轨迹 7G2TTa  
audit work                                        审计工作 7?cZ9^z`w  
audit working paper                                 审计工作底稿 RCgs3JIE+2  
audited financial statement                        审计会计报表，已审计财务报表 WKmG
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Auditing Guidelines (the～)                      审计规范指南 &a-:ZA@  
auditing standards                             审计准则 V&NOp  
audit-oriented working paper                          (审计)业务类工作底稿 3pq&TYQU  
authorisation                                     授权 }R.cqk\qa^  
authorisation of transaction                       交易的授权 t5e%"}>7H  
availability                                         可获得性 OGh bHa  
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balance                                      余额；差额；平衡 JNk ]$ xz  
balance sheet                                    资产负债表 B4&x?-0
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bank                                                 银行 KWhw@y-5j@  
bank account                                    银行账户，银行户头 |\Qr cf  
bank statement                                 银行对账单 cH"M8gP#  
barter transaction                              易货交易，以物换物交易 A^o  
basis of audit                                    审计依据 b~v  
basis of preparation                                (会计报表的)编制基础 875V{fvPBU  
book of account                               账目，账簿 *crpM3fO>  
borrowing                                         借款，贷款，借债 U2+CL)al^  
branch                                              分支，分支机构，分店 /[_>U
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brought forward                                (账户余额等的)承上年，承上期，承上页 Dth<hS,2J  
budget                                              预算 0nA17^W  
building                                      建筑物；大楼 v,1.n{!;  
business conditions                                  业务情况，经营情况 {f)" ,#  
business licence                               (企业等的)营业执照 Lsuc*Ps  
business relation                                业务关系 R-hqaEB  
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