[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 ! ZH "$m|  
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审计词汇英汉对照 az0=jou<Zl  
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ability to continue as a going concern               持续经营能力 xsj,l@Ey  
acceptability                                     可接受性，可接受程度 ]$r]GVeN}H  
acceptable level of detection risk                     检查风险的可接受水平 O0L]xr  
acceptance of engagement                       接受委托 1LRP R@b^  
accepting the engagement for the first time              首次接受委托 Yz_}*  
access to asset                                         对资产的接触 _Fa\y ZX  
according to                                     根据，依据，依照 9=MNuV 9/s  
account balance                                账户余额 -@"3`u v"  
account for                                       对……进行会计处理，核算；解释 D!,5j_,j%  
accounting                                        会计，会计学 @i>)x*I#AI  
accounting advisory serve                        会计咨询服务 q| 1%G Nb  
accounting firm                                 会计师事务所 -(:T&rfTp  
accounting information                      会计信息，会计资料 lt6wmCe   
accounting period                             会计期间 ;P)oKx
 
accounting policies                                   会计政策 zMbFh_dcq  
accounting professional bodies                 会计职业组织，会计职业团体 qm !oJL  
accounting records                                   会计记录 2[+.*Ef  
accounting responsibility                           会计责任 =f!A o:Uc  
accounting service                             会计服务 K $-  *  
accounting standards                                会计准则 bTimJp [b  
Accounting Standards for Business Enterprises       企业会计准则 FXJ0 G>F  
accounting system                             会计系统 6LCtWX  
accounting treatment                                会计处理 +d\o|}c  
accuracy                                    准确性，精确性 q&-mbWBj  
additional audit procedures                      追加审计程序 [S,$E6&j$"  
addressee                                         收件人，收信人 L?N&kzA  
Administration of State-owned Assets  (the～)     国有资产管理局 94#,dA,M  
administrative laws and regulations                 行政法规 q<q IT  
adverse impact                                 不利影响，负面影响 D r(0w{5  
adverse opinion                                反对意见 e3SnC:OWf  
advisory group                                  咨询组，顾问组 }? / Blr  
agency fee                                        代理费，代理费用 ]j>xQm\  
aggregate                                          总计，合计为…… qSr]d`7@  
alternation of document and record                 变造文件和记录 (x2?{\?  
alternative audit procedures                      替代审计程序，备选审计程序 O^8ZnN _+  
amend                                              修改，修订 Gkuqe3

 
amortisation                                      摊销 -\f7qRW^U  
analytical capacity                             分析能力 piM4grg \  
analytical procedures                               分析性程序 [E a{);  
annual financial statements                        年度会计报表，年度财务报表 LP#wE~K"b  
appendix                                          附录，附表 I~n4}}9M  
applicable                                         适用的 DfAF-Yhut  
applicable laws and regulations                 适用的法规 )mm0PJF~q  
application systems                                  应用系统 (1D1;J4g  
apply consistently                              一贯地执行，一贯地实施 pV ^+X}  
appropriate                                       适当的，合适的； vK)'3 %  
征用，挪用 zBy} >Jx  
appropriate authorization                          适当的授权 JyE-
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appropriateness of audit evidence                    审计证据的适当性 /io06)-/n  
approval                                    批准，核准 ,:(s=JN+  
assertion                                    (会计报表上的)认定；确认 0"OEOYs}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h^=;
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asset                                                 资产，财产 g8MW6Y  
asset restructuring                             资产重组 '/8/M{`s  
assignment of duties                                 职责的划分 8*0QVFn$  
assistant                                     助理，助理人员 BN79\rt  
associated company                                 联属公司，联营公司 %oa@2qJ^  
association                                        联合，结合；协会，社团 R*:$^v@4  
assumption                                       假设，假定 Uyb0iQ-,s  
at a given date                                         在某一特定时日  `qs,V  
attestation                                         鉴证，公证 17KQ  
attestation service                             鉴证服务 3XQa%|N(  
audit adjustment                                审计调整 PSq?8.  
audit areas                                        审计领域 8<Iq)A]'Z  
audit conclusion                                审计结论 e1W9"&4>G{  
audit effectiveness                             审计效果 }X{rE|@  
audit efficiency                                  审计效率 h-ii-c?R@0  
audit engagement letter                      审计业务约定书 sr;&/l#7h  
audit evidence                                          审计证据 !}h) 
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audit fee                                    审计费 !2!Zhw2u  
audit files                                          审计档案 \09A"fs{  
audit findings                                     审计中发现的事项 0R)x"4Ww  
audit implementation stage                        审计实施阶段 ?.` ga*  
audit mark                                        审计标识 ~NK $rHwi%  
audit materiality                                 审计重要性 ^.LB(GZ,  
audit method                                     审计方法 F0_w9"3E~  
audit objective                                         审计目标，审计目的 jOfG}:>e\  
audit of financial statements                      会计报表审计，财务报表审计 &q<k0_5Q  
audit opinion                                     审计意见 z9S (<  
audit period                                      被审计期间，被审计年度 ,VVA^'+  
audit plan                                          审计计划 {V>F69IU  
audit planning                                    编制审计计划，制定审计计划，审计计划 *?t$Q|
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audit planning stage                                  审计计划阶段 5oG~Fc  
audit procedure                                审计程序 y5eEEG6  
audit programme                               审计程序表，具体审计计划 bI ;I<Qa  
audit report                                       审计报告 UPGUJ>2Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i24k ]F  
audit report with a qualified opinion                 有保留意见的审计报告 q3#[6!  
audit report with an adverse opinion                否定意见的审计报告 `r SOt*<  
audit report with dual dates                      双重日期审计报告 rn)Gx25  
audit reporting stage                                 审计报告阶段 &/UfXKr  
audit responsibility                                   审计责任 c
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audit results                                      审计结果 :L@;.s  
audit risk                                          审计风险 >Gpq{Ph [  
audit sampling                                          审计抽样 1@OpvO5  
audit sampling techniques                         审计抽样方法，审计抽样技术 C1NU6iV^z  
audit strategies                                  审计策略 5c::U=  
audit summary                                         审计总结，审计小结 5vLXMdN  
audit team                                         审计小组 ra'/~^9  
audit test                                    审计测试 4\-11!'08  
audit trail                                          审计轨迹 W2X`%Tx
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audit work                                        审计工作 5?$MZaT  
audit working paper                                 审计工作底稿 6,YoP|@0  
audited financial statement                        审计会计报表，已审计财务报表 7vZO;FGtG  
Auditing Guidelines (the～)                      审计规范指南 y]yl7g =~  
auditing standards                             审计准则 E&cC2(w  
audit-oriented working paper                          (审计)业务类工作底稿 /o4e n  
authorisation                                     授权 f%EHzm/V  
authorisation of transaction                       交易的授权 9 3)fC  
availability                                         可获得性 =% ~- M  
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balance                                      余额；差额；平衡 ]|!|3lQ  
balance sheet                                    资产负债表 K/*R}X  
bank                                                 银行 gamB]FPZ  
bank account                                    银行账户，银行户头 yP3I^>AZ3  
bank statement                                 银行对账单 By@65KmR"  
barter transaction                              易货交易，以物换物交易 _3%$E.Q  
basis of audit                                    审计依据 P+f}r^4
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basis of preparation                                (会计报表的)编制基础 Mbxl{M >  
book of account                               账目，账簿 j
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borrowing                                         借款，贷款，借债 wuXQa wo  
branch                                              分支，分支机构，分店 +&7V@  
brought forward                                (账户余额等的)承上年，承上期，承上页 v Njc  
budget                                              预算 `_cv& "K9f  
building                                      建筑物；大楼 g "Du]_,  
business conditions                                  业务情况，经营情况 X8m-5(uW  
business licence                               (企业等的)营业执照 Ph P)|P  
business relation                                业务关系 :N<Qk  
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