[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 l[IL~  
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审计词汇英汉对照 HZ%V>88  
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ability to continue as a going concern               持续经营能力 \t1#5  
acceptability                                     可接受性，可接受程度 )W 5g-@  
acceptable level of detection risk                     检查风险的可接受水平 L=qhb;  
acceptance of engagement                       接受委托 ;
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accepting the engagement for the first time              首次接受委托 lY"l6 .c  
access to asset                                         对资产的接触 B G\)B  
according to                                     根据，依据，依照 fcEm:jEZ*  
account balance                                账户余额 v~Dobk/n  
account for                                       对……进行会计处理，核算；解释 Z2m^yRQ(  
accounting                                        会计，会计学 X!LiekU!D  
accounting advisory serve                        会计咨询服务 s=-?kcoJ2d  
accounting firm                                 会计师事务所 C_/eNu\I  
accounting information                      会计信息，会计资料 DvQV_D  
accounting period                             会计期间 y\;oZ]J  
accounting policies                                   会计政策 rgCC3TX  
accounting professional bodies                 会计职业组织，会计职业团体 ?OF$J|h  
accounting records                                   会计记录 jd ;)8^7K  
accounting responsibility                           会计责任 0ZDm[#7z  
accounting service                             会计服务 &odQ&%X  
accounting standards                                会计准则 eA(\#+)X `  
Accounting Standards for Business Enterprises       企业会计准则 53:u6bb;  
accounting system                             会计系统 gizY4~ j  
accounting treatment                                会计处理 CHv n8tk  
accuracy                                    准确性，精确性 4qsct@K,  
additional audit procedures                      追加审计程序 #&IrCq+  
addressee                                         收件人，收信人 Cj3Xp~  
Administration of State-owned Assets  (the～)     国有资产管理局 ;kZD>G
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administrative laws and regulations                 行政法规 @H$am  
adverse impact                                 不利影响，负面影响 ~FYC'd  
adverse opinion                                反对意见 iUh7eR9  
advisory group                                  咨询组，顾问组 N?{Zrff2"O  
agency fee                                        代理费，代理费用 aC1 xt(  
aggregate                                          总计，合计为…… NiVLx_<Pr'  
alternation of document and record                 变造文件和记录 ym6Emf]  
alternative audit procedures                      替代审计程序，备选审计程序 / ];N1  
amend                                              修改，修订 hlV(jz  
amortisation                                      摊销 4`#%<G  
analytical capacity                             分析能力 ,/Gp>Yqx  
analytical procedures                               分析性程序 J+ :3==,  
annual financial statements                        年度会计报表，年度财务报表 UdkNb}L  
appendix                                          附录，附表 XS@iu,uO  
applicable                                         适用的 W%ix|R^2]  
applicable laws and regulations                 适用的法规 V?JmIor  
application systems                                  应用系统 YK8l#8K  
apply consistently                              一贯地执行，一贯地实施 $<Gt^3e  
appropriate                                       适当的，合适的； `k
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征用，挪用 teDRX13=;  
appropriate authorization                          适当的授权 wjX0r7^@  
appropriateness of audit evidence                    审计证据的适当性 l>`S<rGe  
approval                                    批准，核准 L!33`xef'  
assertion                                    (会计报表上的)认定；确认 wd|^m%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #oEtLb@O  
asset                                                 资产，财产 p +JOUW  
asset restructuring                             资产重组 fy>3#`T-  
assignment of duties                                 职责的划分 Y(rQ032s  
assistant                                     助理，助理人员 gPKO-Fsd"  
associated company                                 联属公司，联营公司 lxXF8c>U  
association                                        联合，结合；协会，社团 UVi9}zr  
assumption                                       假设，假定 u_ :gqvC=  
at a given date                                         在某一特定时日 ;+f(1=x  
attestation                                         鉴证，公证 J^` pE^S  
attestation service                             鉴证服务 GPs4:CIgG  
audit adjustment                                审计调整 T`
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audit areas                                        审计领域 *yI((G/  
audit conclusion                                审计结论 2g)q (  
audit effectiveness                             审计效果 ct*~\C6Ze  
audit efficiency                                  审计效率 ?j!/Hc/b4  
audit engagement letter                      审计业务约定书 -y&>&D  
audit evidence                                          审计证据 x51p'bNy  
audit fee                                    审计费 -t`KCf,0  
audit files                                          审计档案 P&o+ut:  
audit findings                                     审计中发现的事项 dXt@x8E  
audit implementation stage                        审计实施阶段 3WkrG.$[b  
audit mark                                        审计标识 Pvkr$ou  
audit materiality                                 审计重要性 !C' Y 7  
audit method                                     审计方法 wjI D*s[  
audit objective                                         审计目标，审计目的 |9CPT%A#  
audit of financial statements                      会计报表审计，财务报表审计 `o+J/nc  
audit opinion                                     审计意见 )J\ JAUj  
audit period                                      被审计期间，被审计年度 +@Kq  
audit plan                                          审计计划 W7V#G(cpU  
audit planning                                    编制审计计划，制定审计计划，审计计划 R^I4_ZA  
audit planning stage                                  审计计划阶段 \@6w;tyi  
audit procedure                                审计程序 g ?%]()E  
audit programme                               审计程序表，具体审计计划 $I4JKh  
audit report                                       审计报告 G\f:H%[5[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 { zalB" i  
audit report with a qualified opinion                 有保留意见的审计报告 z*^vdi0  
audit report with an adverse opinion                否定意见的审计报告 :Ot5W  
audit report with dual dates                      双重日期审计报告 A sf]sU..  
audit reporting stage                                 审计报告阶段 y7R{6W_U>  
audit responsibility                                   审计责任 F*B^#AZg  
audit results                                      审计结果 F JxH{N6a  
audit risk                                          审计风险 U3>ES"N  
audit sampling                                          审计抽样 ]
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audit sampling techniques                         审计抽样方法，审计抽样技术 Bb5RZ#oa  
audit strategies                                  审计策略 !| GD8i  
audit summary                                         审计总结，审计小结 $>l65)(E\  
audit team                                         审计小组 F,GG>(6c  
audit test                                    审计测试 h7\16j  
audit trail                                          审计轨迹 6O'B:5~
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audit work                                        审计工作
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audit working paper                                 审计工作底稿 g9gyx/'*  
audited financial statement                        审计会计报表，已审计财务报表 P.t7_v>  
Auditing Guidelines (the～)                      审计规范指南 nfr..4,:  
auditing standards                             审计准则 P<xC g  
audit-oriented working paper                          (审计)业务类工作底稿 g>f_'7F&  
authorisation                                     授权 _H2%6t/V  
authorisation of transaction                       交易的授权 !Ie={BpzbZ  
availability                                         可获得性 pe`&zI_`?  
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balance                                      余额；差额；平衡 { r8H5X  
balance sheet                                    资产负债表 )d?L*X~y'  
bank                                                 银行 tj!~7lo  
bank account                                    银行账户，银行户头 r?n3v[B  
bank statement                                 银行对账单 xOpCybmc  
barter transaction                              易货交易，以物换物交易 ->YF</I  
basis of audit                                    审计依据 -f[95Z3}  
basis of preparation                                (会计报表的)编制基础 O:O +Q!58  
book of account                               账目，账簿 |f&=9%  
borrowing                                         借款，贷款，借债 PHn3f;I  
branch                                              分支，分支机构，分店 |S VL%agZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 jP"='6Vrw  
budget                                              预算 (=i+{ 3`|  
building                                      建筑物；大楼 >9]i#So^  
business conditions                                  业务情况，经营情况 9"k^:}8.  
business licence                               (企业等的)营业执照 ji|tc9#6  
business relation                                业务关系 wn{DY v7B  
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