[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 XxHx:
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审计词汇英汉对照 4'W'}o|{  
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ability to continue as a going concern               持续经营能力 Bq/:Nd[y  
acceptability                                     可接受性，可接受程度 Cg*H.f%Mr  
acceptable level of detection risk                     检查风险的可接受水平 Lb LiB*D#s  
acceptance of engagement                       接受委托 p=/m  
accepting the engagement for the first time              首次接受委托 IwGqf.!.>  
access to asset                                         对资产的接触 !4]9!
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according to                                     根据，依据，依照 tx?dIy;  
account balance                                账户余额 FP[!BUOf"  
account for                                       对……进行会计处理，核算；解释 aq7~QX_0G  
accounting                                        会计，会计学 w[P4&?2:  
accounting advisory serve                        会计咨询服务 ~>9_(L  
accounting firm                                 会计师事务所 Q)"A-"y  
accounting information                      会计信息，会计资料 Ym;*Y !~[  
accounting period                             会计期间 P%K4[c W~  
accounting policies                                   会计政策 9Fn\FYUq  
accounting professional bodies                 会计职业组织，会计职业团体 Dk48@`l2  
accounting records                                   会计记录 tTd\|  
accounting responsibility                           会计责任 1;<R#>&,*  
accounting service                             会计服务 <nEi<iAY>U  
accounting standards                                会计准则 6(PM'@i  
Accounting Standards for Business Enterprises       企业会计准则 iQ{G(^sZN  
accounting system                             会计系统 ctcS:<r/3@  
accounting treatment                                会计处理 F;^F+H  
accuracy                                    准确性，精确性 r(gXoq_w  
additional audit procedures                      追加审计程序 }@.|?2b +  
addressee                                         收件人，收信人 \d::l{VB  
Administration of State-owned Assets  (the～)     国有资产管理局 {k rswh3  
administrative laws and regulations                 行政法规 uslQ*7S[^  
adverse impact                                 不利影响，负面影响 ws4cF N9P?  
adverse opinion                                反对意见 G@j0rnn>B  
advisory group                                  咨询组，顾问组 ,@5I:X!rR  
agency fee                                        代理费，代理费用 =-p$jXVW%  
aggregate                                          总计，合计为…… (h:Rh  
alternation of document and record                 变造文件和记录 HV<Lf 6gE  
alternative audit procedures                      替代审计程序，备选审计程序 nT2)E&U6%  
amend                                              修改，修订 Agrk|w PK  
amortisation                                      摊销 7`u$  
analytical capacity                             分析能力 B#9{-t3Vf  
analytical procedures                               分析性程序 e1P"[|9>R  
annual financial statements                        年度会计报表，年度财务报表 y!xE<S&Y  
appendix                                          附录，附表 !>:?rSg*  
applicable                                         适用的 $tl\UH7%2  
applicable laws and regulations                 适用的法规 {s;U~!3aY  
application systems                                  应用系统 kBN+4Dr/$  
apply consistently                              一贯地执行，一贯地实施 TsTPj8GAl[  
appropriate                                       适当的，合适的； g:EVhuK  
征用，挪用 /&4U6a  
appropriate authorization                          适当的授权 'F3)9&M  
appropriateness of audit evidence                    审计证据的适当性 Wl}&?v &@  
approval                                    批准，核准 }u1O#L}F5  
assertion                                    (会计报表上的)认定；确认 W6Y@U$P#G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]kboG%Dl?9  
asset                                                 资产，财产 c%qv9  
asset restructuring                             资产重组 2PG [7u^  
assignment of duties                                 职责的划分 G$sA`<<  
assistant                                     助理，助理人员 7VP32Eh[  
associated company                                 联属公司，联营公司 N?.%?0l  
association                                        联合，结合；协会，社团 p'om-  
assumption                                       假设，假定 e
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at a given date                                         在某一特定时日 b6*!ACY  
attestation                                         鉴证，公证 vY_-Ranj#.  
attestation service                             鉴证服务 zen*PeIrA^  
audit adjustment                                审计调整 #BSTlz  
audit areas                                        审计领域 9VbOQ{8  
audit conclusion                                审计结论 (IPY
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audit effectiveness                             审计效果 M.>l#4s,'  
audit efficiency                                  审计效率 L{c q, jk  
audit engagement letter                      审计业务约定书 @K!&qw  
audit evidence                                          审计证据 h5K$mA5  
audit fee                                    审计费 }-@`9(o`)  
audit files                                          审计档案 v~Y^
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audit findings                                     审计中发现的事项 :GJ &_YHf  
audit implementation stage                        审计实施阶段 Exk\8,EGqS  
audit mark                                        审计标识 \!ej<T+JR>  
audit materiality                                 审计重要性 9 '2_  
audit method                                     审计方法 0c#/hFn  
audit objective                                         审计目标，审计目的 aT`%;i^  
audit of financial statements                      会计报表审计，财务报表审计 <Z/x,-^*<  
audit opinion                                     审计意见 +U3m#Y)k  
audit period                                      被审计期间，被审计年度 i _% Q`i  
audit plan                                          审计计划 k|!EDze43?  
audit planning                                    编制审计计划，制定审计计划，审计计划 R`~z0d.  
audit planning stage                                  审计计划阶段 S)/_muP  
audit procedure                                审计程序 Tq4-wE+  
audit programme                               审计程序表，具体审计计划 Y(d$  
audit report                                       审计报告 f^.AD-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D~\$~&_]=  
audit report with a qualified opinion                 有保留意见的审计报告 &EnuE0BD  
audit report with an adverse opinion                否定意见的审计报告 1&U>,;]*
 
audit report with dual dates                      双重日期审计报告 GbaEgA'fa  
audit reporting stage                                 审计报告阶段 *~x/=.}  
audit responsibility                                   审计责任 pL zk   
audit results                                      审计结果 ziCHjqT  
audit risk                                          审计风险 NSDv;|f  
audit sampling                                          审计抽样 ?%y?rk <  
audit sampling techniques                         审计抽样方法，审计抽样技术 J":,Vd!*-  
audit strategies                                  审计策略 ~7Tc$ "I  
audit summary                                         审计总结，审计小结 x a06i#  
audit team                                         审计小组 >:|q&|x-  
audit test                                    审计测试 1{r)L{]  
audit trail                                          审计轨迹 9,r rQQD_  
audit work                                        审计工作 |1>*;\o-  
audit working paper                                 审计工作底稿 X<%Q"2hW  
audited financial statement                        审计会计报表，已审计财务报表 A,LuD.8  
Auditing Guidelines (the～)                      审计规范指南 $+I;oHWI  
auditing standards                             审计准则 ;IokThI  
audit-oriented working paper                          (审计)业务类工作底稿 6<ZkJ:=  
authorisation                                     授权 *^wm1|5  
authorisation of transaction                       交易的授权 k4[|'Dk?  
availability                                         可获得性 !f+H,]D"  
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balance                                      余额；差额；平衡 TTTPxO,  
balance sheet                                    资产负债表 f|tjsZxQ  
bank                                                 银行 #: [<iSk  
bank account                                    银行账户，银行户头 &mtJRfnu  
bank statement                                 银行对账单 WV_.Tiy<  
barter transaction                              易货交易，以物换物交易 [a wj io  
basis of audit                                    审计依据 ]&pds\  
basis of preparation                                (会计报表的)编制基础 3^6 d]f  
book of account                               账目，账簿 9^G/8<^^>  
borrowing                                         借款，贷款，借债 {>)#H
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branch                                              分支，分支机构，分店 vG"=h%  
brought forward                                (账户余额等的)承上年，承上期，承上页 ftF@Wq1f  
budget                                              预算 ^*Yh@4\{JH  
building                                      建筑物；大楼 L>RP-x>  
business conditions                                  业务情况，经营情况 u2?|Ue@[  
business licence                               (企业等的)营业执照 _zwG\I|Q  
business relation                                业务关系  V N\W]jT  
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