[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 bS1?I@  
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审计词汇英汉对照 q(Q$lRj/I-  
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ability to continue as a going concern               持续经营能力 Z,jR:_p  
acceptability                                     可接受性，可接受程度 X[e:fW[e)  
acceptable level of detection risk                     检查风险的可接受水平 Z9)-kRQz=r  
acceptance of engagement                       接受委托 )z".lw  
accepting the engagement for the first time              首次接受委托 =._V$:a6o  
access to asset                                         对资产的接触 ZC99/NWN  
according to                                     根据，依据，依照 DN$[rCi7  
account balance                                账户余额 c:d.mkF\  
account for                                       对……进行会计处理，核算；解释 ++gWyzD  
accounting                                        会计，会计学 Rj'Tu0l  
accounting advisory serve                        会计咨询服务 {V7W!0;!  
accounting firm                                 会计师事务所 _HAtTW  
accounting information                      会计信息，会计资料 `K%f"by  
accounting period                             会计期间 f>!H<4 ]  
accounting policies                                   会计政策 ITt*TuS2c  
accounting professional bodies                 会计职业组织，会计职业团体 OsrHA  
accounting records                                   会计记录 (:9=M5d  
accounting responsibility                           会计责任 2FE13{+f  
accounting service                             会计服务 |7$Q'3V  
accounting standards                                会计准则 qexnsL  
Accounting Standards for Business Enterprises       企业会计准则 Ue?mb$ykC.  
accounting system                             会计系统 N 4!18{/2  
accounting treatment                                会计处理 _k|k$qxE  
accuracy                                    准确性，精确性 X$Y\/|!z  
additional audit procedures                      追加审计程序 Q"Pl)Q\  
addressee                                         收件人，收信人 l^cz&k=+  
Administration of State-owned Assets  (the～)     国有资产管理局 ~VKuRli|m  
administrative laws and regulations                 行政法规 qlNB\~HCe  
adverse impact                                 不利影响，负面影响 gb^<6BYUG  
adverse opinion                                反对意见 {Qf/.[  
advisory group                                  咨询组，顾问组 2{6%+>jB  
agency fee                                        代理费，代理费用 yt4s g/]:  
aggregate                                          总计，合计为…… N hY`_?)  
alternation of document and record                 变造文件和记录 1C5~GI`  
alternative audit procedures                      替代审计程序，备选审计程序 .3 S9=d?  
amend                                              修改，修订 ^&z3zFTp  
amortisation                                      摊销 %_L~"E 2e  
analytical capacity                             分析能力 h`@z61UI  
analytical procedures                               分析性程序 ,7n8_pU  
annual financial statements                        年度会计报表，年度财务报表 Ge=|RAw3  
appendix                                          附录，附表 \!Wph5wA  
applicable                                         适用的 rNl%I@
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applicable laws and regulations                 适用的法规 Ru~;awV?  
application systems                                  应用系统 vWZ?*0^  
apply consistently                              一贯地执行，一贯地实施 !F
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appropriate                                       适当的，合适的； eAK=ylF;  
征用，挪用 [2.;gZj  
appropriate authorization                          适当的授权 p_EWpSOt7  
appropriateness of audit evidence                    审计证据的适当性 m0,TH[HWGF  
approval                                    批准，核准 bNG7A[|B  
assertion                                    (会计报表上的)认定；确认 EG J/r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [l*;+N+  
asset                                                 资产，财产 FfM,~s<Efz  
asset restructuring                             资产重组 X
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assignment of duties                                 职责的划分 e% #?B *  
assistant                                     助理，助理人员 }Sh3AH/  
associated company                                 联属公司，联营公司 q!
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association                                        联合，结合；协会，社团 j
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assumption                                       假设，假定 ,aU8. J_U  
at a given date                                         在某一特定时日 o9+fAH`D  
attestation                                         鉴证，公证 Kwo0%2Onkd  
attestation service                             鉴证服务 >f:OU,"  
audit adjustment                                审计调整 .F]"%RK[  
audit areas                                        审计领域 d:g0XP  
audit conclusion                                审计结论 k&pV`.Imi  
audit effectiveness                             审计效果 %g7B*AX]  
audit efficiency                                  审计效率 D"<>!]@(a  
audit engagement letter                      审计业务约定书 ~mvD|$1z  
audit evidence                                          审计证据 C4|H5H  
audit fee                                    审计费 iHk/#a  
audit files                                          审计档案 $|o[l.q2  
audit findings                                     审计中发现的事项 t $u.  
audit implementation stage                        审计实施阶段 Ih%LKFT  
audit mark                                        审计标识 M!O &\2Q  
audit materiality                                 审计重要性 )rbcY0q  
audit method                                     审计方法 blmY=/]  
audit objective                                         审计目标，审计目的 ;tWi4iT+.  
audit of financial statements                      会计报表审计，财务报表审计 **~1`_7~*  
audit opinion                                     审计意见 ]DK.4\^  
audit period                                      被审计期间，被审计年度 ^o[(F<q  
audit plan                                          审计计划 G8@LH  
audit planning                                    编制审计计划，制定审计计划，审计计划 w^)_Fk3  
audit planning stage                                  审计计划阶段 ADT8A."R[  
audit procedure                                审计程序 >_u5"&q  
audit programme                               审计程序表，具体审计计划 MNH-SQB|  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 i,mo0CSa  
audit report with a qualified opinion                 有保留意见的审计报告 [w}KjV/yi  
audit report with an adverse opinion                否定意见的审计报告 8M6Qn7{L  
audit report with dual dates                      双重日期审计报告 w!/|aZ~*  
audit reporting stage                                 审计报告阶段 S*(ns<L  
audit responsibility                                   审计责任 uE&2M>2  
audit results                                      审计结果 _MzdbUb5,  
audit risk                                          审计风险 wQrD(Dv(yA  
audit sampling                                          审计抽样 f=Kt[|%'e  
audit sampling techniques                         审计抽样方法，审计抽样技术 N3|aNQ=X0  
audit strategies                                  审计策略 BF(Kaf;<t.  
audit summary                                         审计总结，审计小结 ;s w3MRJ  
audit team                                         审计小组 F=V_ACU  
audit test                                    审计测试 m8z414o  
audit trail                                          审计轨迹 FfibR\dhY  
audit work                                        审计工作 4FcY NJq  
audit working paper                                 审计工作底稿 1*]@1DJ
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audited financial statement                        审计会计报表，已审计财务报表 &` weW  
Auditing Guidelines (the～)                      审计规范指南 0T<DHPQ1  
auditing standards                             审计准则 4/QQX;w  
audit-oriented working paper                          (审计)业务类工作底稿 KZI-/H+  
authorisation                                     授权 E>NL/[1d  
authorisation of transaction                       交易的授权 fR,7l9<%Zp  
availability                                         可获得性 l~$Od jf  
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balance                                      余额；差额；平衡 7w5 L?,a  
balance sheet                                    资产负债表 8@BN 6  
bank                                                 银行 S3Sn_zqG  
bank account                                    银行账户，银行户头 Y[`%j\=  
bank statement                                 银行对账单 o;J_"'kP  
barter transaction                              易货交易，以物换物交易 r]O8|#P,Z$  
basis of audit                                    审计依据 d>jRw  
basis of preparation                                (会计报表的)编制基础 V>B*_J,z.  
book of account                               账目，账簿 gpe-)hD@R  
borrowing                                         借款，贷款，借债 'H)l~L  
branch                                              分支，分支机构，分店 ]tO9<  
brought forward                                (账户余额等的)承上年，承上期，承上页 nISfRXU;  
budget                                              预算 :~B'6b  
building                                      建筑物；大楼 b`X"yg+  
business conditions                                  业务情况，经营情况 =f-.aq(G/  
business licence                               (企业等的)营业执照 mx")cGGQ  
business relation                                业务关系 P:
tl)ob  
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