[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 ~<aC n-h0  
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审计词汇英汉对照 v6FYlKU@8  
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ability to continue as a going concern               持续经营能力 N(Cfv3{  
acceptability                                     可接受性，可接受程度 ,+f'%)s_x  
acceptable level of detection risk                     检查风险的可接受水平 Bb m1&d#  
acceptance of engagement                       接受委托 1L3L!@  
accepting the engagement for the first time              首次接受委托 ZJS7#<-7o  
access to asset                                         对资产的接触 t>^A
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according to                                     根据，依据，依照 #P1k5!u  
account balance                                账户余额 Nc dOzx>  
account for                                       对……进行会计处理，核算；解释 SH"O<cDp  
accounting                                        会计，会计学 1^vN?#Kt  
accounting advisory serve                        会计咨询服务 GSsot%B u"  
accounting firm                                 会计师事务所 #=h~Lr'UH  
accounting information                      会计信息，会计资料 V^"5cW  
accounting period                             会计期间 (@]{=q<  
accounting policies                                   会计政策 8uNq353  
accounting professional bodies                 会计职业组织，会计职业团体 9 4Are<  
accounting records                                   会计记录 %
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accounting responsibility                           会计责任 ">|fB&~A  
accounting service                             会计服务 Xfe,ZC)  
accounting standards                                会计准则 zUWu5JI  
Accounting Standards for Business Enterprises       企业会计准则 2\_}81hM  
accounting system                             会计系统 !fY'^Ya?  
accounting treatment                                会计处理 qXgg"k%A\  
accuracy                                    准确性，精确性 gWRSS=8%  
additional audit procedures                      追加审计程序 JpN+'/  
addressee                                         收件人，收信人 XfharJ_b  
Administration of State-owned Assets  (the～)     国有资产管理局 2 g,UdG  
administrative laws and regulations                 行政法规 +n7bbuxj(X  
adverse impact                                 不利影响，负面影响 c&ymVB?G:1  
adverse opinion                                反对意见 V|Smk;G  
advisory group                                  咨询组，顾问组 Bf.@B0\  
agency fee                                        代理费，代理费用 SD |5v*  
aggregate                                          总计，合计为…… ;V@o 2a  
alternation of document and record                 变造文件和记录 =5is
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alternative audit procedures                      替代审计程序，备选审计程序 qh{hpX)\D  
amend                                              修改，修订 2+50ezsId  
amortisation                                      摊销 ; &$djP  
analytical capacity                             分析能力 +TL5yuA  
analytical procedures                               分析性程序 ~0eJ6i  
annual financial statements                        年度会计报表，年度财务报表 N"Q-xK  
appendix                                          附录，附表 JHBX'1GQa  
applicable                                         适用的 qq G24**9v  
applicable laws and regulations                 适用的法规 p{gJVP#l'Z  
application systems                                  应用系统 "{Lp'+wNw  
apply consistently                              一贯地执行，一贯地实施 [WW3'= e^  
appropriate                                       适当的，合适的； 0@k)Cz[0;  
征用，挪用 w,n&K6<  
appropriate authorization                          适当的授权 =c:K(N qL  
appropriateness of audit evidence                    审计证据的适当性 O8qA2@,  
approval                                    批准，核准 #!qa#.Yi  
assertion                                    (会计报表上的)认定；确认 K_; '-
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d?)k<!fJk  
asset                                                 资产，财产 k"7l\;N  
asset restructuring                             资产重组 4-1=1)c*  
assignment of duties                                 职责的划分 7S|nn|\Kp  
assistant                                     助理，助理人员 i|2CZ  
associated company                                 联属公司，联营公司 hV_bm@f/y  
association                                        联合，结合；协会，社团 $DBJ"8n2  
assumption                                       假设，假定 e i%L[>N  
at a given date                                         在某一特定时日 (= #EJB1(  
attestation                                         鉴证，公证 x %@n$4wk7  
attestation service                             鉴证服务 <A"[Wk  
audit adjustment                                审计调整  UDl[  
audit areas                                        审计领域 ,NB?_\$c  
audit conclusion                                审计结论 cg Y+xd@  
audit effectiveness                             审计效果 [TRHcz n  
audit efficiency                                  审计效率 ?> )(;Ir9  
audit engagement letter                      审计业务约定书 @'P\c   
audit evidence                                          审计证据 a*/%EP3  
audit fee                                    审计费 ;&=c@>!xP#  
audit files                                          审计档案 6_}& WjU'  
audit findings                                     审计中发现的事项 "h58I)O  
audit implementation stage                        审计实施阶段 s1~&PH^  
audit mark                                        审计标识 $^~ dqmE2,  
audit materiality                                 审计重要性 $IUe](a{d  
audit method                                     审计方法 20h+^R3{Z  
audit objective                                         审计目标，审计目的 4TX~]tEyky  
audit of financial statements                      会计报表审计，财务报表审计 x`9IQQ  
audit opinion                                     审计意见 !'#Y-"=ypk  
audit period                                      被审计期间，被审计年度 O7,)#{  
audit plan                                          审计计划 lfTDpKz3D  
audit planning                                    编制审计计划，制定审计计划，审计计划 bMU0h,|]  
audit planning stage                                  审计计划阶段 U}h
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audit procedure                                审计程序 O S?S$y  
audit programme                               审计程序表，具体审计计划 ey!QAEg"X1  
audit report                                       审计报告 r" 4u)H>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u?xXZ]_u -  
audit report with a qualified opinion                 有保留意见的审计报告 Z@f4=  
audit report with an adverse opinion                否定意见的审计报告 2d:IYCl4q  
audit report with dual dates                      双重日期审计报告 O> .gcLA  
audit reporting stage                                 审计报告阶段  {@E(p4W  
audit responsibility                                   审计责任 cI# ! Y  
audit results                                      审计结果 nI0TvBD  
audit risk                                          审计风险 9S<g2v  
audit sampling                                          审计抽样 LeEv']  
audit sampling techniques                         审计抽样方法，审计抽样技术 MeCHn2zwB  
audit strategies                                  审计策略 *gGL5<%T:  
audit summary                                         审计总结，审计小结 4C]>{osv  
audit team                                         审计小组 3]MSS\uB  
audit test                                    审计测试 ;;f&aujSHD  
audit trail                                          审计轨迹 lD+f{GR  
audit work                                        审计工作 lJ>OuSd  
audit working paper                                 审计工作底稿 `bAOhaB,/  
audited financial statement                        审计会计报表，已审计财务报表 QP?eKW9 :  
Auditing Guidelines (the～)                      审计规范指南 HuB\92u  
auditing standards                             审计准则 (:h#H[F  
audit-oriented working paper                          (审计)业务类工作底稿 T#OrsJdu  
authorisation                                     授权 iCXKi7  
authorisation of transaction                       交易的授权 d$f3Cre  
availability                                         可获得性 Lkf}+aY  
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balance                                      余额；差额；平衡 MdKkj[#  
balance sheet                                    资产负债表 h
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bank                                                 银行 k\/idd[  
bank account                                    银行账户，银行户头 G_1`NyI  
bank statement                                 银行对账单 a Byetc88/  
barter transaction                              易货交易，以物换物交易 _]aA58,j  
basis of audit                                    审计依据 F4X0DRC,G  
basis of preparation                                (会计报表的)编制基础 oj$^87KX  
book of account                               账目，账簿 \A%s" O/  
borrowing                                         借款，贷款，借债 a@?2T,$  
branch                                              分支，分支机构，分店 8n2MZ9p]  
brought forward                                (账户余额等的)承上年，承上期，承上页 4).i4]%LH  
budget                                              预算 VC T~"T2R  
building                                      建筑物；大楼 V!&O5T(~  
business conditions                                  业务情况，经营情况 Or:a\qQ1  
business licence                               (企业等的)营业执照 f%gdFtJ &  
business relation                                业务关系 1&2
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