[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 1oO(;--u_  
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审计词汇英汉对照 [xM&Jdf8  
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ability to continue as a going concern               持续经营能力 X$;x2mz nM  
acceptability                                     可接受性，可接受程度 p
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acceptable level of detection risk                     检查风险的可接受水平 Rp2h[_>
 
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 4Mg%}/cC  
access to asset                                         对资产的接触 Y`22DFO  
according to                                     根据，依据，依照 eMdP4<u  
account balance                                账户余额 $&.(7F^D  
account for                                       对……进行会计处理，核算；解释 -_9
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accounting                                        会计，会计学 tLKf]5}f  
accounting advisory serve                        会计咨询服务 &<*M{GW'&  
accounting firm                                 会计师事务所 -`5]%.E&8  
accounting information                      会计信息，会计资料 1@I#Fv  
accounting period                             会计期间 rEp\ld  
accounting policies                                   会计政策 VOj7Tz9UD  
accounting professional bodies                 会计职业组织，会计职业团体 pSQX  
accounting records                                   会计记录 ]/h$6mrL  
accounting responsibility                           会计责任 yH:p*|%:  
accounting service                             会计服务 0B1nk!F  
accounting standards                                会计准则 k+[oYd  
Accounting Standards for Business Enterprises       企业会计准则 c86?-u')  
accounting system                             会计系统 }0<2n~3P  
accounting treatment                                会计处理 DW,ERQ^  
accuracy                                    准确性，精确性 F\&wFA'J  
additional audit procedures                      追加审计程序 7@ONCG  
addressee                                         收件人，收信人 y`m0/SOT  
Administration of State-owned Assets  (the～)     国有资产管理局 el$@^Wy&$  
administrative laws and regulations                 行政法规 nt_Cb*K<  
adverse impact                                 不利影响，负面影响 sQ\HIU%]  
adverse opinion                                反对意见 yD\Kn{  
advisory group                                  咨询组，顾问组 !lg_zAV  
agency fee                                        代理费，代理费用 ~h<T0Zc  
aggregate                                          总计，合计为…… Il\{m?Y  
alternation of document and record                 变造文件和记录 & +`g~6U  
alternative audit procedures                      替代审计程序，备选审计程序 Rmn|!C%%K  
amend                                              修改，修订 5hEA/G  
amortisation                                      摊销 ? .B t.  
analytical capacity                             分析能力 j@nK6`d+1  
analytical procedures                               分析性程序 jHT^I as  
annual financial statements                        年度会计报表，年度财务报表 =@O&$&  
appendix                                          附录，附表 rgXX,+c
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applicable                                         适用的 1h`F*:nva  
applicable laws and regulations                 适用的法规 XjzGtZ#6  
application systems                                  应用系统 L}Sb0 o.  
apply consistently                              一贯地执行，一贯地实施 LsGO~EiJ  
appropriate                                       适当的，合适的； CEkf0%YJ  
征用，挪用 roriNr/e  
appropriate authorization                          适当的授权 ;XNC+mPK  
appropriateness of audit evidence                    审计证据的适当性 jp_)NC/~g  
approval                                    批准，核准 w$s6NBF7  
assertion                                    (会计报表上的)认定；确认 ]7,0>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oJ5n*[qUI  
asset                                                 资产，财产 j."V>p8u$  
asset restructuring                             资产重组 l(Qnt
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assignment of duties                                 职责的划分 u-.5rH l  
assistant                                     助理，助理人员 ORX<ZOt1  
associated company                                 联属公司，联营公司 .0/"~5  
association                                        联合，结合；协会，社团 '"%hX&]5  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 ?^:5`  
attestation                                         鉴证，公证 $&, KZ>  
attestation service                             鉴证服务 {LKW%G7  
audit adjustment                                审计调整 m_ wv
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audit areas                                        审计领域 mV}8s]29  
audit conclusion                                审计结论 '%|Um3);0p  
audit effectiveness                             审计效果 ;O>zA]Z8r  
audit efficiency                                  审计效率 u9q#L.Ij  
audit engagement letter                      审计业务约定书 :zIB3nT^  
audit evidence                                          审计证据 YJz06E1 -9  
audit fee                                    审计费 7/]Ra  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 wE9z@\z]  
audit implementation stage                        审计实施阶段 RK&RMN8@  
audit mark                                        审计标识 [70 _uq  
audit materiality                                 审计重要性 UaXIrBc  
audit method                                     审计方法 asvM/9  
audit objective                                         审计目标，审计目的 phA{jJy?  
audit of financial statements                      会计报表审计，财务报表审计 SdI>  
audit opinion                                     审计意见 1'&HmBfcb  
audit period                                      被审计期间，被审计年度 H2g#'SK@  
audit plan                                          审计计划 >;M STHeW  
audit planning                                    编制审计计划，制定审计计划，审计计划 @Z ""|H"0  
audit planning stage                                  审计计划阶段 X+\=dhn69  
audit procedure                                审计程序 n|.>41bJ  
audit programme                               审计程序表，具体审计计划 hG<W*g  
audit report                                       审计报告 nYC S %\"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^5!"[RB\  
audit report with a qualified opinion                 有保留意见的审计报告 Qdc#v\B  
audit report with an adverse opinion                否定意见的审计报告 Q'e[
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audit report with dual dates                      双重日期审计报告 P|fh4b4  
audit reporting stage                                 审计报告阶段 <gvgr4@^yR  
audit responsibility                                   审计责任 {A MAQ  
audit results                                      审计结果 Wb^g{F!W  
audit risk                                          审计风险 PM:u~D$Jd  
audit sampling                                          审计抽样 h=au`o&CG  
audit sampling techniques                         审计抽样方法，审计抽样技术 <pT1p4T<  
audit strategies                                  审计策略 \@NnL\t u  
audit summary                                         审计总结，审计小结 cE,,9M@^  
audit team                                         审计小组 }v F=XA  
audit test                                    审计测试 \Z/0i|  
audit trail                                          审计轨迹 vHymSU/J  
audit work                                        审计工作 bM W}.v!  
audit working paper                                 审计工作底稿 o(i?_4E  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 ?|<p ^:  
auditing standards                             审计准则 y>J6)F =  
audit-oriented working paper                          (审计)业务类工作底稿 >O1u![9K|w  
authorisation                                     授权 cR6#$-a  
authorisation of transaction                       交易的授权 uF*tlaV6  
availability                                         可获得性 ]INt9Pvqm  
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balance                                      余额；差额；平衡 ]>(pQD  
balance sheet                                    资产负债表 NQbgk+&wD  
bank                                                 银行 S: g 2V  
bank account                                    银行账户，银行户头 bwjLMWEVq  
bank statement                                 银行对账单 $L]E< gWrP  
barter transaction                              易货交易，以物换物交易 Oh1a'&  
basis of audit                                    审计依据 $4CsiZ6  
basis of preparation                                (会计报表的)编制基础 }"^d<dvuz  
book of account                               账目，账簿 #@uF?8u  
borrowing                                         借款，贷款，借债 V\%s)kq  
branch                                              分支，分支机构，分店 bFIv}c+;  
brought forward                                (账户余额等的)承上年，承上期，承上页 eGrxS;NY  
budget                                              预算 =~$)Ieu  
building                                      建筑物；大楼 d^aLue>g;+  
business conditions                                  业务情况，经营情况 LtDGu})1  
business licence                               (企业等的)营业执照 ALR`z~1  
business relation                                业务关系 c=:A/z{  
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