[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 NU5.o$  
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审计词汇英汉对照 4bYK}o S  
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ability to continue as a going concern               持续经营能力 62ws/8d6f  
acceptability                                     可接受性，可接受程度 <h:x=  
acceptable level of detection risk                     检查风险的可接受水平 /7Cc #P6  
acceptance of engagement                       接受委托 Z/Dx,zIR  
accepting the engagement for the first time              首次接受委托 Yfzl%wc  
access to asset                                         对资产的接触 wNpTM8rfU#  
according to                                     根据，依据，依照 |}Nn!Sj>#;  
account balance                                账户余额 fof
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account for                                       对……进行会计处理，核算；解释 n'E(y)9|  
accounting                                        会计，会计学 i#vYy Vr[  
accounting advisory serve                        会计咨询服务 >I-RGW'A  
accounting firm                                 会计师事务所 ;;6uw\6 O  
accounting information                      会计信息，会计资料 -z)n?(pftm  
accounting period                             会计期间 s@K4u^$A  
accounting policies                                   会计政策 __G?0*3G  
accounting professional bodies                 会计职业组织，会计职业团体 F%@aB<Nu  
accounting records                                   会计记录 /<|%yE&KhJ  
accounting responsibility                           会计责任 TJ6*t!'*X  
accounting service                             会计服务 K8GP@yD]M  
accounting standards                                会计准则 ) l:[^$=,  
Accounting Standards for Business Enterprises       企业会计准则 =5~jx  
accounting system                             会计系统 $
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accounting treatment                                会计处理 su{poQ}K  
accuracy                                    准确性，精确性 aBNc(
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additional audit procedures                      追加审计程序 mwHB(7YS,  
addressee                                         收件人，收信人 jaII r06  
Administration of State-owned Assets  (the～)     国有资产管理局 FWrX3i  
administrative laws and regulations                 行政法规 rWa2pO  
adverse impact                                 不利影响，负面影响 yerg=,$_i  
adverse opinion                                反对意见 Yg%I?  
advisory group                                  咨询组，顾问组 %)zodf  
agency fee                                        代理费，代理费用 `{3<{wgw  
aggregate                                          总计，合计为…… CQF:Rnb  
alternation of document and record                 变造文件和记录 `T@i.'X  
alternative audit procedures                      替代审计程序，备选审计程序 [+T.at  
amend                                              修改，修订 ls\WXCH  
amortisation                                      摊销 SJb&m-  
analytical capacity                             分析能力 %[Wh [zZy  
analytical procedures                               分析性程序 CkOz  
annual financial statements                        年度会计报表，年度财务报表 0l)~i''  
appendix                                          附录，附表 +" .X )avF  
applicable                                         适用的 vdivq^%=a  
applicable laws and regulations                 适用的法规 t5\-v_mG=&  
application systems                                  应用系统 KX,S  
apply consistently                              一贯地执行，一贯地实施 ^}/PGG\~r  
appropriate                                       适当的，合适的； Rr&h!YMb  
征用，挪用 >E;uU[v)I  
appropriate authorization                          适当的授权 h7G"G"  
appropriateness of audit evidence                    审计证据的适当性 #+Ir>GU  
approval                                    批准，核准 z+0I#kM"1  
assertion                                    (会计报表上的)认定；确认 sJL&:!}V>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :~"CuB/  
asset                                                 资产，财产 w'Y7IlC  
asset restructuring                             资产重组  VA6}  
assignment of duties                                 职责的划分 BO~0O N0  
assistant                                     助理，助理人员 t<.)Z-Ii  
associated company                                 联属公司，联营公司 S 6@u@C  
association                                        联合，结合；协会，社团 ak$f"py x  
assumption                                       假设，假定 5d Eh7XL  
at a given date                                         在某一特定时日 3`t#UY).F  
attestation                                         鉴证，公证 JU1~e@/'%  
attestation service                             鉴证服务 O,{6*[)@  
audit adjustment                                审计调整 q/4J.jL  
audit areas                                        审计领域 &#{Z(h.de  
audit conclusion                                审计结论 3oF45`3FV  
audit effectiveness                             审计效果 Q 3hKk$Y  
audit efficiency                                  审计效率 vYwYQG  
audit engagement letter                      审计业务约定书 ;w{tv($$  
audit evidence                                          审计证据 0gW"i&7c  
audit fee                                    审计费 j/323Za+  
audit files                                          审计档案 vOn`/5-  
audit findings                                     审计中发现的事项 R1adWBD>  
audit implementation stage                        审计实施阶段 +nrbShV  
audit mark                                        审计标识 uw>Ba %5  
audit materiality                                 审计重要性 SE@LYeC}dE  
audit method                                     审计方法 kj#?whK6~  
audit objective                                         审计目标，审计目的 GFj{K
 
audit of financial statements                      会计报表审计，财务报表审计 | k&Ck  
audit opinion                                     审计意见 l: HTk4$0  
audit period                                      被审计期间，被审计年度 'nzg6^I7g  
audit plan                                          审计计划 9&-dTayIz  
audit planning                                    编制审计计划，制定审计计划，审计计划 a#cCpE  
audit planning stage                                  审计计划阶段 s JB;3"~  
audit procedure                                审计程序 LM:vsG  
audit programme                               审计程序表，具体审计计划 b6cBg  
audit report                                       审计报告 yZ0-wI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Jj; L3S  
audit report with a qualified opinion                 有保留意见的审计报告 hQ,ch[j'  
audit report with an adverse opinion                否定意见的审计报告  Uf:`  
audit report with dual dates                      双重日期审计报告 ],@rS9K  
audit reporting stage                                 审计报告阶段 ($q-_m  
audit responsibility                                   审计责任 0.`/X6 6;V  
audit results                                      审计结果 {%rA 1g  
audit risk                                          审计风险 @6Y?\Wx$w  
audit sampling                                          审计抽样 Rvqq.I8aC  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,;EIh}  
audit strategies                                  审计策略 m ifxiV  
audit summary                                         审计总结，审计小结 0M_ DB=  
audit team                                         审计小组 VQc_|z_s  
audit test                                    审计测试 #{\J Nb+w%  
audit trail                                          审计轨迹 CuaVb1r  
audit work                                        审计工作 q$0*b]=E  
audit working paper                                 审计工作底稿 x>**;#7)  
audited financial statement                        审计会计报表，已审计财务报表 hE-h`'ha`  
Auditing Guidelines (the～)                      审计规范指南 -$pzl,^ h  
auditing standards                             审计准则 u4t7Ie*Q  
audit-oriented working paper                          (审计)业务类工作底稿 1T"`vtR  
authorisation                                     授权 S5gyr&dm  
authorisation of transaction                       交易的授权 ef8s<5"4  
availability                                         可获得性
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balance                                      余额；差额；平衡 Eq%}  
balance sheet                                    资产负债表 H9'$C/w  
bank                                                 银行 rJ`!:f  
bank account                                    银行账户，银行户头 :tz#v`3o  
bank statement                                 银行对账单 DwM)r7<Ex  
barter transaction                              易货交易，以物换物交易 D>`xzt'.6  
basis of audit                                    审计依据 "IZa!eUW  
basis of preparation                                (会计报表的)编制基础 ew>XrT=Zm  
book of account                               账目，账簿 JB%',J  
borrowing                                         借款，贷款，借债 xsIY7Ss U  
branch                                              分支，分支机构，分店 `LrHKb aP  
brought forward                                (账户余额等的)承上年，承上期，承上页 _~'=C#XI)  
budget                                              预算 u}#(.)a:  
building                                      建筑物；大楼 aZH:#lUlj  
business conditions                                  业务情况，经营情况 ty8q11[8  
business licence                               (企业等的)营业执照 216R
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business relation                                业务关系 W\>fh&!)  
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