[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 blRY7  
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审计词汇英汉对照 l?[{?Luq  
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ability to continue as a going concern               持续经营能力 yPf?"W  
acceptability                                     可接受性，可接受程度 #d}0}7ue  
acceptable level of detection risk                     检查风险的可接受水平 CTh1+&Pa  
acceptance of engagement                       接受委托 c&E*KfOG  
accepting the engagement for the first time              首次接受委托 4)3g!o?  
access to asset                                         对资产的接触 A5CdLwk  
according to                                     根据，依据，依照 EzzTJ>  
account balance                                账户余额 VqcBwJ!?p  
account for                                       对……进行会计处理，核算；解释 ~/^y.SsWM  
accounting                                        会计，会计学 fkdf~Vb  
accounting advisory serve                        会计咨询服务 @Ufa-h5"(  
accounting firm                                 会计师事务所 G*kE~s9R  
accounting information                      会计信息，会计资料 ^-gfib|VGe  
accounting period                             会计期间
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accounting policies                                   会计政策 +IwdMJ8&8  
accounting professional bodies                 会计职业组织，会计职业团体 X4d Xm>*?=  
accounting records                                   会计记录 Nc G,0K  
accounting responsibility                           会计责任 ]*bAF^8i  
accounting service                             会计服务 *hv=~A $q  
accounting standards                                会计准则 <T(s\N5B=  
Accounting Standards for Business Enterprises       企业会计准则 sx-EA&5-9k  
accounting system                             会计系统 Y*5Z)h 1  
accounting treatment                                会计处理 <'r0r/0g?  
accuracy                                    准确性，精确性 9T8
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additional audit procedures                      追加审计程序 NzjMk4t  
addressee                                         收件人，收信人 xL9:4'I  
Administration of State-owned Assets  (the～)     国有资产管理局 Wr]O  
administrative laws and regulations                 行政法规 l_^T&xq8  
adverse impact                                 不利影响，负面影响 ?F!EB4E\y}  
adverse opinion                                反对意见 whV&qe;sw  
advisory group                                  咨询组，顾问组 _L$)2sl1R  
agency fee                                        代理费，代理费用 x7vq?fP0n  
aggregate                                          总计，合计为…… ^{),+S  
alternation of document and record                 变造文件和记录 +n@f'a">  
alternative audit procedures                      替代审计程序，备选审计程序 x^z dTMNhw  
amend                                              修改，修订 D~cW ]2  
amortisation                                      摊销 [?;`x&y~y  
analytical capacity                             分析能力 ^Ku\l #B  
analytical procedures                               分析性程序 [<_"`$sm=  
annual financial statements                        年度会计报表，年度财务报表 x$~3$E  
appendix                                          附录，附表 &J\B\`  
applicable                                         适用的 A ?#]s  
applicable laws and regulations                 适用的法规 V]r hr  
application systems                                  应用系统 \M+MDT&  
apply consistently                              一贯地执行，一贯地实施 uZ@-e|qto  
appropriate                                       适当的，合适的； EC<5M5Lc  
征用，挪用 Bk&-1>cY  
appropriate authorization                          适当的授权 7@FDB
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appropriateness of audit evidence                    审计证据的适当性 0Xp nbB~~I  
approval                                    批准，核准 yPSVwe|g  
assertion                                    (会计报表上的)认定；确认 xC<R:"Mn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [}{w  
asset                                                 资产，财产 DYc.to-  
asset restructuring                             资产重组 ,oBlJvm  
assignment of duties                                 职责的划分 zT$0xj8  
assistant                                     助理，助理人员 dAL0.>|`0  
associated company                                 联属公司，联营公司 `GP Q((la  
association                                        联合，结合；协会，社团 z9^c]U U)E  
assumption                                       假设，假定 $+7ci~gs  
at a given date                                         在某一特定时日 cvhlRI%6  
attestation                                         鉴证，公证 +eU`H[iu  
attestation service                             鉴证服务 }6<)yW}U  
audit adjustment                                审计调整 xtOx|FkYcl  
audit areas                                        审计领域 y7>iz6N  
audit conclusion                                审计结论 !I N@i:m  
audit effectiveness                             审计效果 Ah*wQow  
audit efficiency                                  审计效率 'c#IMlv  
audit engagement letter                      审计业务约定书 oE$hqd s  
audit evidence                                          审计证据 UIQQ\,3  
audit fee                                    审计费 ]+mjOks~  
audit files                                          审计档案 )^&,Dj  
audit findings                                     审计中发现的事项 DTPay1]6  
audit implementation stage                        审计实施阶段 Rl1$?l6Rf  
audit mark                                        审计标识 *vb^N0P  
audit materiality                                 审计重要性 yE}BfU {.  
audit method                                     审计方法 I |Z/`9T  
audit objective                                         审计目标，审计目的 L1rwIOgq^  
audit of financial statements                      会计报表审计，财务报表审计 !z?0 :Jg  
audit opinion                                     审计意见 uWh|C9Y!A  
audit period                                      被审计期间，被审计年度 AfN&n= d K  
audit plan                                          审计计划 UkZ\cc}aC/  
audit planning                                    编制审计计划，制定审计计划，审计计划 !Ri r&gF  
audit planning stage                                  审计计划阶段 s_xV-C#q@  
audit procedure                                审计程序 y8 6
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audit programme                               审计程序表，具体审计计划 \<X2ns@Tf  
audit report                                       审计报告 GYd]5`ri  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?d4Boe0-a2  
audit report with a qualified opinion                 有保留意见的审计报告 o!=WFAi[pX  
audit report with an adverse opinion                否定意见的审计报告 _AprkI_  
audit report with dual dates                      双重日期审计报告 <. }Ua(  
audit reporting stage                                 审计报告阶段 7(NXCAO81  
audit responsibility                                   审计责任 MA$Xv`6I\  
audit results                                      审计结果 `os8; `G  
audit risk                                          审计风险 V'j@K!)~xR  
audit sampling                                          审计抽样 nx B32  
audit sampling techniques                         审计抽样方法，审计抽样技术 vu<#wW*9  
audit strategies                                  审计策略 L@nebT;\'  
audit summary                                         审计总结，审计小结 G,=F<TnI'  
audit team                                         审计小组 M'DWu|dIBA  
audit test                                    审计测试 Z2#`}GI_m  
audit trail                                          审计轨迹 qc
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audit work                                        审计工作 [A ]Ca$':  
audit working paper                                 审计工作底稿 gJh}CrU-  
audited financial statement                        审计会计报表，已审计财务报表 +bUW!$G  
Auditing Guidelines (the～)                      审计规范指南 ~,gLplpG0  
auditing standards                             审计准则 {OCJ(^8i  
audit-oriented working paper                          (审计)业务类工作底稿 MxTmWsaW  
authorisation                                     授权 lVoik*,B  
authorisation of transaction                       交易的授权 .TJ
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availability                                         可获得性 3{e'YD~hP  
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balance                                      余额；差额；平衡 Tm_8<$ 7  
balance sheet                                    资产负债表 v,jhE9_O0  
bank                                                 银行 #9\THfb  
bank account                                    银行账户，银行户头 4jGLAor|  
bank statement                                 银行对账单 &\^r Qi/tf  
barter transaction                              易货交易，以物换物交易 3fp> 4;ym'  
basis of audit                                    审计依据 O,|\"b1(  
basis of preparation                                (会计报表的)编制基础 @\jQoaLT$_  
book of account                               账目，账簿 hVM2/j  
borrowing                                         借款，贷款，借债 Yb6q))Y  
branch                                              分支，分支机构，分店 VoM6  
brought forward                                (账户余额等的)承上年，承上期，承上页 oRq3 pO}f  
budget                                              预算 76bc
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building                                      建筑物；大楼 JDA]t&D!v  
business conditions                                  业务情况，经营情况 ;& |qSa'  
business licence                               (企业等的)营业执照 NAJVr}4f  
business relation                                业务关系 h/K@IAd  
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