[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 t-_~jZ<  
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审计词汇英汉对照 b 'p0T1K(  
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ability to continue as a going concern               持续经营能力 tA'O66.  
acceptability                                     可接受性，可接受程度 Y?G9d6]Lk6  
acceptable level of detection risk                     检查风险的可接受水平 4DaLt&1  
acceptance of engagement                       接受委托 >jxo,xz  
accepting the engagement for the first time              首次接受委托 )U0`?kD  
access to asset                                         对资产的接触 2 LS
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according to                                     根据，依据，依照 AA[(rw  
account balance                                账户余额 . 7WNd/WG  
account for                                       对……进行会计处理，核算；解释 #~]S   
accounting                                        会计，会计学 Gs^hqT;h  
accounting advisory serve                        会计咨询服务 @H%)!f]zWt  
accounting firm                                 会计师事务所 E`68Z/%  
accounting information                      会计信息，会计资料 07pASZ;~  
accounting period                             会计期间 feg   
accounting policies                                   会计政策 f5p> oXo4b  
accounting professional bodies                 会计职业组织，会计职业团体  Er( I6  
accounting records                                   会计记录 1&
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accounting responsibility                           会计责任 k=D_9_  
accounting service                             会计服务 ;tK%Q~To  
accounting standards                                会计准则 TC7&I qT  
Accounting Standards for Business Enterprises       企业会计准则 wyF' B  
accounting system                             会计系统 }pk)\^/w/  
accounting treatment                                会计处理 GG0l\!2)  
accuracy                                    准确性，精确性 R+va go:  
additional audit procedures                      追加审计程序 g\]2?vY.  
addressee                                         收件人，收信人 <U j~S  
Administration of State-owned Assets  (the～)     国有资产管理局 =[]V$<G'w{  
administrative laws and regulations                 行政法规 G Y??q8  
adverse impact                                 不利影响，负面影响 6lW\-h`NG  
adverse opinion                                反对意见 cE(P^;7D  
advisory group                                  咨询组，顾问组 |C;8GSw>|F  
agency fee                                        代理费，代理费用 7K"{}:  
aggregate                                          总计，合计为…… o< )"\f/,  
alternation of document and record                 变造文件和记录 bs_>!H1  
alternative audit procedures                      替代审计程序，备选审计程序 -*`7Q'}%  
amend                                              修改，修订 / =]h@m-`  
amortisation                                      摊销 =j,2  
analytical capacity                             分析能力 \YXzq<7  
analytical procedures                               分析性程序 !4"(>Rnw  
annual financial statements                        年度会计报表，年度财务报表 yjcZTvjJ  
appendix                                          附录，附表 }le}Vuy\s  
applicable                                         适用的 Vf28R,~m  
applicable laws and regulations                 适用的法规 7 'T3Wc  
application systems                                  应用系统 S*"uXTS  
apply consistently                              一贯地执行，一贯地实施 FA5|`  
appropriate                                       适当的，合适的； An0DqjR  
征用，挪用 rV 6&:\  
appropriate authorization                          适当的授权 6}z-X*  
appropriateness of audit evidence                    审计证据的适当性 NUSb7<s,&Y  
approval                                    批准，核准 RCZ"BxleU  
assertion                                    (会计报表上的)认定；确认 >* Ag0.Az  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @aQ};~  
asset                                                 资产，财产 SX/E@vYb  
asset restructuring                             资产重组 R1sWhB99  
assignment of duties                                 职责的划分 Nuc;Y  
assistant                                     助理，助理人员 CjFnE  
associated company                                 联属公司，联营公司 zx#HyO[a  
association                                        联合，结合；协会，社团 7'IcgTWDZy  
assumption                                       假设，假定 h7r*5E  
at a given date                                         在某一特定时日 7+(on  
attestation                                         鉴证，公证 {C>E*qp}f  
attestation service                             鉴证服务 c{"=p8F _  
audit adjustment                                审计调整 8Pb~`E/  
audit areas                                        审计领域 N.~zQVO#R  
audit conclusion                                审计结论 7uUo DM  
audit effectiveness                             审计效果 dG8_3T}i  
audit efficiency                                  审计效率 Jy^.L$bt  
audit engagement letter                      审计业务约定书 [I~&vLTe  
audit evidence                                          审计证据 .z+S@s[O  
audit fee                                    审计费 "O}u2B b  
audit files                                          审计档案 zf4\V F  
audit findings                                     审计中发现的事项 4D'AAr57  
audit implementation stage                        审计实施阶段 QsemN7B"<  
audit mark                                        审计标识 ax)>rP,V  
audit materiality                                 审计重要性 U ;% cp  
audit method                                     审计方法 4Tdp;n
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audit objective                                         审计目标，审计目的 0<3->uK  
audit of financial statements                      会计报表审计，财务报表审计 DXI{ jalL  
audit opinion                                     审计意见 }srmG|@:  
audit period                                      被审计期间，被审计年度 twWzS 4;  
audit plan                                          审计计划 f(Su  
audit planning                                    编制审计计划，制定审计计划，审计计划 @ajt D-_2  
audit planning stage                                  审计计划阶段 ^RI&`5g  
audit procedure                                审计程序 n g,&;E   
audit programme                               审计程序表，具体审计计划 =&K8~  
audit report                                       审计报告 urbSprdF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Tr@|QNu  
audit report with a qualified opinion                 有保留意见的审计报告 uh<e-;vU  
audit report with an adverse opinion                否定意见的审计报告 5+DId7d'n  
audit report with dual dates                      双重日期审计报告 <jAn~=Uq[,  
audit reporting stage                                 审计报告阶段 zJ*(G _H  
audit responsibility                                   审计责任 :pH
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audit results                                      审计结果 ,J&\) yTP  
audit risk                                          审计风险 (=-6'23q)  
audit sampling                                          审计抽样 VbI$#;:[7  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~T^,5Tz1j  
audit strategies                                  审计策略 4{lrtNd~K  
audit summary                                         审计总结，审计小结 8wEUly  
audit team                                         审计小组 2MU$OI0|  
audit test                                    审计测试 vojXo|c  
audit trail                                          审计轨迹 Oq9
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audit work                                        审计工作 I7 = 4%)A  
audit working paper                                 审计工作底稿 Tlm:
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audited financial statement                        审计会计报表，已审计财务报表 | !q,J  
Auditing Guidelines (the～)                      审计规范指南 .du2;`[$r  
auditing standards                             审计准则 s-801JpiJ  
audit-oriented working paper                          (审计)业务类工作底稿 kBeYl+*pk  
authorisation                                     授权 E[ttamU  
authorisation of transaction                       交易的授权 Gk']Ma2J}  
availability                                         可获得性 ]3Y J a  
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balance                                      余额；差额；平衡 z -c1,GOD  
balance sheet                                    资产负债表 Qv WvS9]  
bank                                                 银行 tMiy`CPh  
bank account                                    银行账户，银行户头 5Q/jI$^h0Z  
bank statement                                 银行对账单 Ya `$.D  
barter transaction                              易货交易，以物换物交易 2,6~;R  
basis of audit                                    审计依据 U#G<cV79  
basis of preparation                                (会计报表的)编制基础 JJHO E{%  
book of account                               账目，账簿 w9w=2 *  
borrowing                                         借款，贷款，借债 Ge`PVwn  
branch                                              分支，分支机构，分店 C %i{{Y&l  
brought forward                                (账户余额等的)承上年，承上期，承上页 P84=.*>  
budget                                              预算 P''>wjMH0  
building                                      建筑物；大楼 ~l8w]R3A  
business conditions                                  业务情况，经营情况 wEF"
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business licence                               (企业等的)营业执照 IhHKRb[  
business relation                                业务关系 6DG%pF,  
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