[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 GcnY=%L?  
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审计词汇英汉对照 ^mi4q[PM  
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ability to continue as a going concern               持续经营能力 YJ$ewK4E#.  
acceptability                                     可接受性，可接受程度 F-^HN%  
acceptable level of detection risk                     检查风险的可接受水平 <+gl"lG  
acceptance of engagement                       接受委托 s3{s.55{m  
accepting the engagement for the first time              首次接受委托  3Mx@  
access to asset                                         对资产的接触 !dY:S';~  
according to                                     根据，依据，依照 hZ<btN.y5  
account balance                                账户余额 2HXKz7da  
account for                                       对……进行会计处理，核算；解释 U$)Hhn|X  
accounting                                        会计，会计学 W(h8!}  
accounting advisory serve                        会计咨询服务 gE&W6z0fJ  
accounting firm                                 会计师事务所 vo(NB !x$  
accounting information                      会计信息，会计资料 aMQjoamz  
accounting period                             会计期间  7E`(8i  
accounting policies                                   会计政策 <zuE=0P~%  
accounting professional bodies                 会计职业组织，会计职业团体 H@E")@92  
accounting records                                   会计记录 GQ2PmnV+  
accounting responsibility                           会计责任 #)0Tt>d6  
accounting service                             会计服务 /.)[9bQ<  
accounting standards                                会计准则 6f?BltFaN  
Accounting Standards for Business Enterprises       企业会计准则 a-5HIY5
 
accounting system                             会计系统 pAil]f6  
accounting treatment                                会计处理 <s/<b*T ^  
accuracy                                    准确性，精确性 FU\/JF.j  
additional audit procedures                      追加审计程序 8b 8\  
addressee                                         收件人，收信人 }B"|z'u  
Administration of State-owned Assets  (the～)     国有资产管理局 +Cf0Y2*@hM  
administrative laws and regulations                 行政法规 qA/#IUi)1  
adverse impact                                 不利影响，负面影响 / e|[SITe  
adverse opinion                                反对意见 Er"R;l]xJ  
advisory group                                  咨询组，顾问组 Qq T/1^imS  
agency fee                                        代理费，代理费用 >wKu6- ]a  
aggregate                                          总计，合计为…… DhLr^Z!h3;  
alternation of document and record                 变造文件和记录 ^E$(1><-a  
alternative audit procedures                      替代审计程序，备选审计程序 _k_>aG23  
amend                                              修改，修订 aGB0-;.t7  
amortisation                                      摊销 m']9Q3-  
analytical capacity                             分析能力 N^h|h  
analytical procedures                               分析性程序 t/KcXM  
annual financial statements                        年度会计报表，年度财务报表 d&[iEU  
appendix                                          附录，附表 @sw9A 93A  
applicable                                         适用的 {gFAvMj#  
applicable laws and regulations                 适用的法规 $A;7Em  
application systems                                  应用系统 #y=ZP:{:t  
apply consistently                              一贯地执行，一贯地实施 %n05Jitl  
appropriate                                       适当的，合适的； 7 9Qc`3a  
征用，挪用 D:wnO| :  
appropriate authorization                          适当的授权 t_jyyHxoZ:  
appropriateness of audit evidence                    审计证据的适当性 i`[#W(m  
approval                                    批准，核准 J| SwQE~  
assertion                                    (会计报表上的)认定；确认 YBX)eWslK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XC|*A$x,  
asset                                                 资产，财产 z,pNb%*O  
asset restructuring                             资产重组 CifA,[l34  
assignment of duties                                 职责的划分 N'I(P9@  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 gjW\ XY  
association                                        联合，结合；协会，社团 ]SFWt/<  
assumption                                       假设，假定 ]\A1mw-T  
at a given date                                         在某一特定时日 m8'@UzB  
attestation                                         鉴证，公证 \UQ9MX _  
attestation service                             鉴证服务 -i#J[>=w{C  
audit adjustment                                审计调整 ]>5T}h  
audit areas                                        审计领域 d9O:,DKf  
audit conclusion                                审计结论 *kP;{Cb`  
audit effectiveness                             审计效果 mge#YV::  
audit efficiency                                  审计效率 C(G(^_6  
audit engagement letter                      审计业务约定书 '
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audit evidence                                          审计证据 /vHYMS  
audit fee                                    审计费 ^f9>l;Lb  
audit files                                          审计档案 Cl,9yU)1n  
audit findings                                     审计中发现的事项  KyTuF  
audit implementation stage                        审计实施阶段 kP@HG<~  
audit mark                                        审计标识 TN5>"??"  
audit materiality                                 审计重要性 eNtf#Rqym  
audit method                                     审计方法 a0P
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audit objective                                         审计目标，审计目的 42&v% ;R  
audit of financial statements                      会计报表审计，财务报表审计 zX 98c  
audit opinion                                     审计意见 6D |p Qs  
audit period                                      被审计期间，被审计年度 g0PT8]8  
audit plan                                          审计计划 A_Rrcsl4  
audit planning                                    编制审计计划，制定审计计划，审计计划 '3^Q14`R  
audit planning stage                                  审计计划阶段 09'oz*v{#  
audit procedure                                审计程序 D93gH1z  
audit programme                               审计程序表，具体审计计划 gljo;f:  
audit report                                       审计报告 m^<p8KZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RND9D\7  
audit report with a qualified opinion                 有保留意见的审计报告 dN< ,%}R  
audit report with an adverse opinion                否定意见的审计报告 w9MoT.kI}  
audit report with dual dates                      双重日期审计报告 \8 e2?(@"k  
audit reporting stage                                 审计报告阶段 (-,>qMQs  
audit responsibility                                   审计责任 y
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audit results                                      审计结果 U6<M/>RG$  
audit risk                                          审计风险 $#e
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audit sampling                                          审计抽样 BgM%+b8u  
audit sampling techniques                         审计抽样方法，审计抽样技术 &n:{x}Uc  
audit strategies                                  审计策略 6Z?Su(s(5  
audit summary                                         审计总结，审计小结 \9/RAY_G  
audit team                                         审计小组 eklgLU-+fW  
audit test                                    审计测试 vQ1 v#Z  
audit trail                                          审计轨迹 |0g{"}%  
audit work                                        审计工作 !X]8dyW  
audit working paper                                 审计工作底稿 U<^F4*G  
audited financial statement                        审计会计报表，已审计财务报表 1_hW#I\'  
Auditing Guidelines (the～)                      审计规范指南 ?s2^zT  
auditing standards                             审计准则 LHk Q'O0  
audit-oriented working paper                          (审计)业务类工作底稿  U>a\j2I  
authorisation                                     授权 Yf}xwpuLk  
authorisation of transaction                       交易的授权 0^3+P%(o@  
availability                                         可获得性 _MuZ4tc  
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balance                                      余额；差额；平衡 %S \8.  
balance sheet                                    资产负债表 SwW['c'*]B  
bank                                                 银行 .4-,_`
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bank account                                    银行账户，银行户头 ]rN#B-aAr  
bank statement                                 银行对账单 &%mXYj3y5  
barter transaction                              易货交易，以物换物交易 /.1.MssQM  
basis of audit                                    审计依据 @7<uMasfp  
basis of preparation                                (会计报表的)编制基础 ,r8Tbk]m  
book of account                               账目，账簿 _S`o1^Ad  
borrowing                                         借款，贷款，借债 3\:y8|  
branch                                              分支，分支机构，分店 &JP-O60  
brought forward                                (账户余额等的)承上年，承上期，承上页 }`\/f  
budget                                              预算 CAD@XZSh  
building                                      建筑物；大楼 %$5H!!~o  
business conditions                                  业务情况，经营情况 ~
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business licence                               (企业等的)营业执照 {{yZ@> o6  
business relation                                业务关系 j+-P :xvP  
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