[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 w4<u@L  
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审计词汇英汉对照 ~_l:b  
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ability to continue as a going concern               持续经营能力 EJ &ZZg  
acceptability                                     可接受性，可接受程度 UgP=k){  
acceptable level of detection risk                     检查风险的可接受水平 BS<>gA R;/  
acceptance of engagement                       接受委托 gQ+_&'C  
accepting the engagement for the first time              首次接受委托 -"JE-n  
access to asset                                         对资产的接触 Vo9)KxR  
according to                                     根据，依据，依照 j tVPv]  
account balance                                账户余额 0wE8GmG  
account for                                       对……进行会计处理，核算；解释 C7*Yg$`{  
accounting                                        会计，会计学 hwol7B>   
accounting advisory serve                        会计咨询服务 0\y
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accounting firm                                 会计师事务所 s)7`r6w  
accounting information                      会计信息，会计资料 t;a}p_>  
accounting period                             会计期间 dU04/]modD  
accounting policies                                   会计政策 =B{$U~}  
accounting professional bodies                 会计职业组织，会计职业团体 AdN=y8T  
accounting records                                   会计记录 =L; n8~{@y  
accounting responsibility                           会计责任 iNrmhiql  
accounting service                             会计服务 HIp {< M3  
accounting standards                                会计准则 LM`tNZ1Fc!  
Accounting Standards for Business Enterprises       企业会计准则 Sm I8&c  
accounting system                             会计系统 MvjwP?J]  
accounting treatment                                会计处理 k3|9U'r!c  
accuracy                                    准确性，精确性 f.xSr!  
additional audit procedures                      追加审计程序  S~5 =1b  
addressee                                         收件人，收信人 N@`9 ~JS  
Administration of State-owned Assets  (the～)     国有资产管理局 LF,c-Cv!jL  
administrative laws and regulations                 行政法规 ~(doy@0M  
adverse impact                                 不利影响，负面影响 nh.v?|  
adverse opinion                                反对意见 Z YO/'YW  
advisory group                                  咨询组，顾问组 V9 t:JY  
agency fee                                        代理费，代理费用 h^,YYoA$  
aggregate                                          总计，合计为…… "@<g'T0  
alternation of document and record                 变造文件和记录 5>k~yaju/  
alternative audit procedures                      替代审计程序，备选审计程序 Z.Y8z#[xg  
amend                                              修改，修订 sVl:EVv  
amortisation                                      摊销 9mtC"M <   
analytical capacity                             分析能力 kd2'-9  
analytical procedures                               分析性程序 l[j0(T  
annual financial statements                        年度会计报表，年度财务报表 9Qm{\  
appendix                                          附录，附表 Ita!07  
applicable                                         适用的 E]Gq!fA&<  
applicable laws and regulations                 适用的法规 Fl(ZKpSZU  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 eMMiSO!3  
appropriate                                       适当的，合适的； pDS4_u  
征用，挪用 p.7p,CyB  
appropriate authorization                          适当的授权 oM7-1O  
appropriateness of audit evidence                    审计证据的适当性 OpX  
approval                                    批准，核准 y&|{x "  
assertion                                    (会计报表上的)认定；确认 Yy:sZJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2F)OyE  
asset                                                 资产，财产 7.'j~hJL  
asset restructuring                             资产重组 )W7H{#  
assignment of duties                                 职责的划分 wx7>0[zE  
assistant                                     助理，助理人员 UVRV7^eTe  
associated company                                 联属公司，联营公司 \A"a>e  
association                                        联合，结合；协会，社团 0 #; s{7k  
assumption                                       假设，假定 $f-pLF+x  
at a given date                                         在某一特定时日 N@ tb^M  
attestation                                         鉴证，公证 ep1Ajz.l  
attestation service                             鉴证服务 GdwHm  
audit adjustment                                审计调整 E*]L]vR  
audit areas                                        审计领域 fO|u(e  
audit conclusion                                审计结论 VH*(>^OfF  
audit effectiveness                             审计效果 &%51jM<  
audit efficiency                                  审计效率 Xst}tz62F  
audit engagement letter                      审计业务约定书 T[K?A+l  
audit evidence                                          审计证据 ( I~X wP&  
audit fee                                    审计费 lcLxqnv  
audit files                                          审计档案 fA,! d J  
audit findings                                     审计中发现的事项 4SO{cst  
audit implementation stage                        审计实施阶段 W| eG}`  
audit mark                                        审计标识 4h@ of'  
audit materiality                                 审计重要性 +n]Knfi  
audit method                                     审计方法 #.K&]OV/88  
audit objective                                         审计目标，审计目的 C8SNSeg  
audit of financial statements                      会计报表审计，财务报表审计 C'"6@-~  
audit opinion                                     审计意见 eNKdub  
audit period                                      被审计期间，被审计年度 dTNgrW`4  
audit plan                                          审计计划 $O>MV  
audit planning                                    编制审计计划，制定审计计划，审计计划 m=y)i]=1  
audit planning stage                                  审计计划阶段 2Nszxvq,  
audit procedure                                审计程序 wn.0U  
audit programme                               审计程序表，具体审计计划 unB "dE  
audit report                                       审计报告 SQRz8,sqkw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Msdwv.jM  
audit report with a qualified opinion                 有保留意见的审计报告 LD"}$vfs  
audit report with an adverse opinion                否定意见的审计报告 .h }D%Qa  
audit report with dual dates                      双重日期审计报告 <0MUn#7'  
audit reporting stage                                 审计报告阶段 1&WFs6  
audit responsibility                                   审计责任 /FXfu  
audit results                                      审计结果 .5zJ b Z9  
audit risk                                          审计风险 qTex\qP  
audit sampling                                          审计抽样 b?^<';,5  
audit sampling techniques                         审计抽样方法，审计抽样技术 4df1)<}U-  
audit strategies                                  审计策略 ?^0Z(<Arz  
audit summary                                         审计总结，审计小结 }gt~{9?c  
audit team                                         审计小组 L32ki}2  
audit test                                    审计测试 &}?e:PEy  
audit trail                                          审计轨迹 11'Tt!  
audit work                                        审计工作 'f!Jh<i  
audit working paper                                 审计工作底稿 3Pq)RD|hn  
audited financial statement                        审计会计报表，已审计财务报表 Q?q m~wD  
Auditing Guidelines (the～)                      审计规范指南 ZaV@}=Rd8  
auditing standards                             审计准则 )HHzvGsL)  
audit-oriented working paper                          (审计)业务类工作底稿 "*WXr$  
authorisation                                     授权 T9.gs}B0  
authorisation of transaction                       交易的授权 W6>uLMUa  
availability                                         可获得性 _E 8SX v  
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balance                                      余额；差额；平衡 Sn,z$-;h;  
balance sheet                                    资产负债表 @ vudeaup  
bank                                                 银行 G 0 yt%qHE  
bank account                                    银行账户，银行户头 sa?;D  
bank statement                                 银行对账单 mLqm83  
barter transaction                              易货交易，以物换物交易 )<&QcO_  
basis of audit                                    审计依据 u?i1n=Ne  
basis of preparation                                (会计报表的)编制基础 cPYQ<Y=  
book of account                               账目，账簿 C,rZ}-  
borrowing                                         借款，贷款，借债 $<#sCrNX  
branch                                              分支，分支机构，分店 /J:j '6  
brought forward                                (账户余额等的)承上年，承上期，承上页 CSs6Vm!=  
budget                                              预算 2;tp>,
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building                                      建筑物；大楼 2:yv:7t/  
business conditions                                  业务情况，经营情况 :'=C/AL  
business licence                               (企业等的)营业执照 0]HIc  
business relation                                业务关系 gsH_pG-jU  
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