[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 ~>%%kQt  
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审计词汇英汉对照 CSFE[F63  
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ability to continue as a going concern               持续经营能力 w (odgD  
acceptability                                     可接受性，可接受程度 kL -f@CD  
acceptable level of detection risk                     检查风险的可接受水平 HN
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acceptance of engagement                       接受委托 8(-N;<Ef2  
accepting the engagement for the first time              首次接受委托 Sjmq\A88dc  
access to asset                                         对资产的接触 #6 $WuIG  
according to                                     根据，依据，依照 )Y=ti~?M(  
account balance                                账户余额 ~y:?w(GD  
account for                                       对……进行会计处理，核算；解释 6s:  
accounting                                        会计，会计学 XE:bYzH  
accounting advisory serve                        会计咨询服务 55Ye7P-d  
accounting firm                                 会计师事务所 h7}P5z0F  
accounting information                      会计信息，会计资料 n*eqM2L  
accounting period                             会计期间 n 1y*`5!  
accounting policies                                   会计政策 AT"!Ys|  
accounting professional bodies                 会计职业组织，会计职业团体 zgSv -h+f  
accounting records                                   会计记录 2&<&q J  
accounting responsibility                           会计责任 Mbxrj~u e  
accounting service                             会计服务 B}d)e_uLj  
accounting standards                                会计准则 QLH6N mk  
Accounting Standards for Business Enterprises       企业会计准则 B,{Q[  
accounting system                             会计系统 F:G Vysy  
accounting treatment                                会计处理 4m_CPe  
accuracy                                    准确性，精确性 )!l1  
additional audit procedures                      追加审计程序 -$f$z(h  
addressee                                         收件人，收信人 ].x`Fq3  
Administration of State-owned Assets  (the～)     国有资产管理局 E@)9'?q  
administrative laws and regulations                 行政法规 CN#2-[T  
adverse impact                                 不利影响，负面影响 ek0,@Vg9  
adverse opinion                                反对意见 %uy?@e  
advisory group                                  咨询组，顾问组 :
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agency fee                                        代理费，代理费用 U0dhr;l  
aggregate                                          总计，合计为…… [mG:PTK3  
alternation of document and record                 变造文件和记录 .:TSdusr~  
alternative audit procedures                      替代审计程序，备选审计程序 @?[}\9dW  
amend                                              修改，修订 {pk&dB _Bu  
amortisation                                      摊销 TZE;$:1vx>  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 S(5&%}QFQ  
annual financial statements                        年度会计报表，年度财务报表 'X1/tB8*  
appendix                                          附录，附表 [gE2;J0*  
applicable                                         适用的 6w$p
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applicable laws and regulations                 适用的法规 8FT@
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application systems                                  应用系统 0/b3]{skK  
apply consistently                              一贯地执行，一贯地实施 gib;> nuBK  
appropriate                                       适当的，合适的； axiP~t2  
征用，挪用 T|h'"3'  
appropriate authorization                          适当的授权 [kPF Jf  
appropriateness of audit evidence                    审计证据的适当性 -F';1D!l%  
approval                                    批准，核准 %`^{Hh`  
assertion                                    (会计报表上的)认定；确认 a^Lo;kHY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .Gnzu"lod  
asset                                                 资产，财产 Hu7WU;w  
asset restructuring                             资产重组 &v&e-|r8;  
assignment of duties                                 职责的划分 Q~$hx{foN  
assistant                                     助理，助理人员 'FmnlC1  
associated company                                 联属公司，联营公司 v\Xy z )  
association                                        联合，结合；协会，社团 bc*CP0t|  
assumption                                       假设，假定 |Ht~o(]&&/  
at a given date                                         在某一特定时日 0D^c4[Y'l  
attestation                                         鉴证，公证 &l(PWU  
attestation service                             鉴证服务 C_V5.6T!  
audit adjustment                                审计调整  4j-%I
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audit areas                                        审计领域 `:;fc  
audit conclusion                                审计结论 1<&nHFJ;[  
audit effectiveness                             审计效果 ?89_2W  
audit efficiency                                  审计效率 ]MV=@T^8#  
audit engagement letter                      审计业务约定书 |C.[eHe&D  
audit evidence                                          审计证据 kZHIzU  
audit fee                                    审计费 !1ZrS  
audit files                                          审计档案 Xe:e./@  
audit findings                                     审计中发现的事项 R\n*O@E v3  
audit implementation stage                        审计实施阶段 #(Ezt% ^  
audit mark                                        审计标识 2/#%^,Kb2  
audit materiality                                 审计重要性 jV|/ C  
audit method                                     审计方法 y@u,Mv  
audit objective                                         审计目标，审计目的 3`DwKv`+  
audit of financial statements                      会计报表审计，财务报表审计 s<fzk1LZ  
audit opinion                                     审计意见 #)EVi7UP  
audit period                                      被审计期间，被审计年度 ? EXYLG  
audit plan                                          审计计划 |s*tRag  
audit planning                                    编制审计计划，制定审计计划，审计计划 }
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audit planning stage                                  审计计划阶段 ub=Bz1._  
audit procedure                                审计程序 lc\f6J>HT  
audit programme                               审计程序表，具体审计计划 zFeo8S  
audit report                                       审计报告 ZH8Oidj`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A&($X)t  
audit report with a qualified opinion                 有保留意见的审计报告 #tQ__V   
audit report with an adverse opinion                否定意见的审计报告 0N4+6k|  
audit report with dual dates                      双重日期审计报告 @}iY(-V  
audit reporting stage                                 审计报告阶段 g
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audit responsibility                                   审计责任 ?cD2EX%(  
audit results                                      审计结果 cuo'V*nWQ  
audit risk                                          审计风险 'AJlkLqm#>  
audit sampling                                          审计抽样 .]H1uoci|  
audit sampling techniques                         审计抽样方法，审计抽样技术 t{Xf3.  
audit strategies                                  审计策略 $jgEB+  
audit summary                                         审计总结，审计小结 2g:V_%  
audit team                                         审计小组 L Ke~  
audit test                                    审计测试 kC4}@{4i  
audit trail                                          审计轨迹 *HXx;:  
audit work                                        审计工作 {/PiX1mn  
audit working paper                                 审计工作底稿 y9)Rl)7-:  
audited financial statement                        审计会计报表，已审计财务报表 %SlF7$  
Auditing Guidelines (the～)                      审计规范指南 [_wenlkm  
auditing standards                             审计准则 J}37 9  
audit-oriented working paper                          (审计)业务类工作底稿 JN:EcVuy  
authorisation                                     授权 -x0VvkHu  
authorisation of transaction                       交易的授权 5>*~1}0T  
availability                                         可获得性 :Vl2\H=P  
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balance                                      余额；差额；平衡 UCF'%R  
balance sheet                                    资产负债表 W2G@-`,  
bank                                                 银行 Z/w "zCd  
bank account                                    银行账户，银行户头 |>L|7>J{<d  
bank statement                                 银行对账单 GtSvb6UNn  
barter transaction                              易货交易，以物换物交易 z9)I@P"  
basis of audit                                    审计依据 F1UTj"
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basis of preparation                                (会计报表的)编制基础 STY\c5  
book of account                               账目，账簿 pXv@QD#!  
borrowing                                         借款，贷款，借债 =`%"-A  
branch                                              分支，分支机构，分店 Dhy@!EO S  
brought forward                                (账户余额等的)承上年，承上期，承上页 {Wp5Ane  
budget                                              预算 xD3Y-d9  
building                                      建筑物；大楼 wEJ) h1=)^  
business conditions                                  业务情况，经营情况 BmGY#D,  
business licence                               (企业等的)营业执照 "<5su5]  
business relation                                业务关系 I!OV+utF  
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