[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 Ea,L04K  
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审计词汇英汉对照 rGDx9KR4K!  
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ability to continue as a going concern               持续经营能力 93[ &'  
acceptability                                     可接受性，可接受程度 F$6JzF$|F  
acceptable level of detection risk                     检查风险的可接受水平 >}7Ml  
acceptance of engagement                       接受委托 U0J_ 3W  
accepting the engagement for the first time              首次接受委托 !E@4^A80\W  
access to asset                                         对资产的接触 OaH1xZNOC`  
according to                                     根据，依据，依照 4roqD;5|~|  
account balance                                账户余额 BN>t"9XpW  
account for                                       对……进行会计处理，核算；解释 '_~qAx@F#c  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 a\l?7Jr  
accounting information                      会计信息，会计资料 @,^c?v  
accounting period                             会计期间 [:BD9V  
accounting policies                                   会计政策 7cQFH@SC  
accounting professional bodies                 会计职业组织，会计职业团体 S.,5vI"s,  
accounting records                                   会计记录 |L<p90  
accounting responsibility                           会计责任 nl)l:A+q8  
accounting service                             会计服务 E#zLm  
accounting standards                                会计准则 pNnZ-R|u  
Accounting Standards for Business Enterprises       企业会计准则 EA``G8Vn>  
accounting system                             会计系统 q@=3`yQ  
accounting treatment                                会计处理 3YO%$  
accuracy                                    准确性，精确性 sS{!z@\Lf  
additional audit procedures                      追加审计程序 [,0[\NC  
addressee                                         收件人，收信人 +ktubJ@Qgj  
Administration of State-owned Assets  (the～)     国有资产管理局 ]8+ D  
administrative laws and regulations                 行政法规 ss0`9:z  
adverse impact                                 不利影响，负面影响 =kP|TR!o-  
adverse opinion                                反对意见 :B7dxE9[r  
advisory group                                  咨询组，顾问组 !)4'[5t"U  
agency fee                                        代理费，代理费用 roM!%hb  
aggregate                                          总计，合计为…… HT%'dZ1  
alternation of document and record                 变造文件和记录 XVfw0-O  
alternative audit procedures                      替代审计程序，备选审计程序 B{tROuN<  
amend                                              修改，修订 Z{}+7P  
amortisation                                      摊销 vdaG?+_o  
analytical capacity                             分析能力 }h+{>{2j  
analytical procedures                               分析性程序 7U1^=Y@t}  
annual financial statements                        年度会计报表，年度财务报表 PpLuN12H  
appendix                                          附录，附表 .%G>z"Xx  
applicable                                         适用的 wx*03(|j;  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 6Z#$(oC  
apply consistently                              一贯地执行，一贯地实施 %7hf6Xo=  
appropriate                                       适当的，合适的； =/e
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appropriate authorization                          适当的授权 >&YUV.mLY  
appropriateness of audit evidence                    审计证据的适当性 k?;@5r)y-  
approval                                    批准，核准 gwyX %9  
assertion                                    (会计报表上的)认定；确认 mFrDV,V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QAzwNXE+  
asset                                                 资产，财产 VOSq%hB  
asset restructuring                             资产重组 "lRxatM  
assignment of duties                                 职责的划分 m*'hHt n  
assistant                                     助理，助理人员 3}2;*:p4Y  
associated company                                 联属公司，联营公司 QV[#^1  
association                                        联合，结合；协会，社团 $d*PY_  
assumption                                       假设，假定 #b9V&/ln  
at a given date                                         在某一特定时日 4TRF-f  
attestation                                         鉴证，公证 {,B.OM)J  
attestation service                             鉴证服务 y>>)Yo&|  
audit adjustment                                审计调整 ,L=lg,lH^  
audit areas                                        审计领域 43,baeG  
audit conclusion                                审计结论 \GPTGi5A  
audit effectiveness                             审计效果 8o i{%C&-  
audit efficiency                                  审计效率 l:+$Ks  
audit engagement letter                      审计业务约定书 zJ30ZY:  
audit evidence                                          审计证据 (L*<CV  
audit fee                                    审计费 #.
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audit files                                          审计档案 Q9Vj8JO"{  
audit findings                                     审计中发现的事项 s`en8%  
audit implementation stage                        审计实施阶段 muMd
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audit mark                                        审计标识 z&Xk~R*$  
audit materiality                                 审计重要性 FQ"ED:lks  
audit method                                     审计方法 9]vy#a#  
audit objective                                         审计目标，审计目的 ?vP6~$*B  
audit of financial statements                      会计报表审计，财务报表审计 JAX`iQd  
audit opinion                                     审计意见 9@8'*a{`m  
audit period                                      被审计期间，被审计年度 dpvEY(Ds  
audit plan                                          审计计划 > dJ[1s]  
audit planning                                    编制审计计划，制定审计计划，审计计划 wGw<z[:f  
audit planning stage                                  审计计划阶段 L{0\M`B-  
audit procedure                                审计程序 Q`!^EyRA:^  
audit programme                               审计程序表，具体审计计划 pQi|PQq  
audit report                                       审计报告 a@^)?cH!z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Vn65:" O  
audit report with a qualified opinion                 有保留意见的审计报告 qr(t_qR&  
audit report with an adverse opinion                否定意见的审计报告 P@5}}vwS  
audit report with dual dates                      双重日期审计报告 >8|V[-H  
audit reporting stage                                 审计报告阶段 2^%O%Pc  
audit responsibility                                   审计责任 ~^PNMZk  
audit results                                      审计结果 4U hh]/  
audit risk                                          审计风险 OX7a72z  
audit sampling                                          审计抽样 GX=U6n>  
audit sampling techniques                         审计抽样方法，审计抽样技术 hU3sEOm>  
audit strategies                                  审计策略 &b'{3o_KN  
audit summary                                         审计总结，审计小结 0oe2X1.%  
audit team                                         审计小组 " {X0&  
audit test                                    审计测试 z31g"  
audit trail                                          审计轨迹 ibn\&}1  
audit work                                        审计工作 @~}~;}0x  
audit working paper                                 审计工作底稿 >abpse  
audited financial statement                        审计会计报表，已审计财务报表 ZH<qidpR  
Auditing Guidelines (the～)                      审计规范指南 ^{YK'60  
auditing standards                             审计准则 m@']%X*(,  
audit-oriented working paper                          (审计)业务类工作底稿 y;%\w-.\  
authorisation                                     授权 y@SI)&D  
authorisation of transaction                       交易的授权
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availability                                         可获得性 Z<*"sFpAO  
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balance                                      余额；差额；平衡 J!}\v=Rn  
balance sheet                                    资产负债表 2FY]o~@  
bank                                                 银行 CzIs_/  
bank account                                    银行账户，银行户头 U
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bank statement                                 银行对账单 +,Or^pO=  
barter transaction                              易货交易，以物换物交易 T*g}^TEh  
basis of audit                                    审计依据 1\)C;c
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basis of preparation                                (会计报表的)编制基础 +R7pdi  
book of account                               账目，账簿 n5#QQk2  
borrowing                                         借款，贷款，借债 CM6! 1 7  
branch                                              分支，分支机构，分店 a)L|kux;l  
brought forward                                (账户余额等的)承上年，承上期，承上页 X3][C  
budget                                              预算 Dw>)\\n{Kl  
building                                      建筑物；大楼 gtIEpYN+  
business conditions                                  业务情况，经营情况 lavy?tFer  
business licence                               (企业等的)营业执照 2Da0*xn{  
business relation                                业务关系 ^%m{yf#  
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