[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 3W N@J6?  
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审计词汇英汉对照 Hm*/C4B`  
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ability to continue as a going concern               持续经营能力 7<*yS310
 
acceptability                                     可接受性，可接受程度 [@ .!~E)P  
acceptable level of detection risk                     检查风险的可接受水平 j:v@p
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acceptance of engagement                       接受委托 ?{[ v+t#  
accepting the engagement for the first time              首次接受委托 |!4K!_y  
access to asset                                         对资产的接触 +{oG|r3L  
according to                                     根据，依据，依照 p>huRp^w  
account balance                                账户余额 wfH^<jY)E  
account for                                       对……进行会计处理，核算；解释 iUN Ib
 
accounting                                        会计，会计学 XuFYYx~ ^3  
accounting advisory serve                        会计咨询服务 K|[*t~59  
accounting firm                                 会计师事务所 -Ps!LI{@  
accounting information                      会计信息，会计资料 JJN.ugT}1  
accounting period                             会计期间 /V'A%2Cl=T  
accounting policies                                   会计政策 [MUpxOAsd  
accounting professional bodies                 会计职业组织，会计职业团体 4\iOeZR f  
accounting records                                   会计记录 H* PSR  
accounting responsibility                           会计责任 3ca (i/c  
accounting service                             会计服务 ~UP[A'9jJ  
accounting standards                                会计准则 C&
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Accounting Standards for Business Enterprises       企业会计准则 do>wwgr  
accounting system                             会计系统 .[I
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accounting treatment                                会计处理 D9H?:pmv?  
accuracy                                    准确性，精确性 YIG~MP  
additional audit procedures                      追加审计程序 Hx?;fl'G%  
addressee                                         收件人，收信人 V@g'#={r  
Administration of State-owned Assets  (the～)     国有资产管理局 cQ R]le%(  
administrative laws and regulations                 行政法规 _uy44;zq  
adverse impact                                 不利影响，负面影响 f6&iy$@   
adverse opinion                                反对意见 W*2BT z  
advisory group                                  咨询组，顾问组 u7>],<  
agency fee                                        代理费，代理费用 QTk}h_<u  
aggregate                                          总计，合计为…… VY7[)  
alternation of document and record                 变造文件和记录 ~qTx|",  
alternative audit procedures                      替代审计程序，备选审计程序 6a~|K-a6  
amend                                              修改，修订 p8Qk'F=h  
amortisation                                      摊销 1~NT.tY  
analytical capacity                             分析能力 KW pVw!  
analytical procedures                               分析性程序 x??+~$}\*-  
annual financial statements                        年度会计报表，年度财务报表 t.i 8 2Q  
appendix                                          附录，附表 ia!y!_L\'  
applicable                                         适用的 Ng2twfSl$  
applicable laws and regulations                 适用的法规 vN;N/mL  
application systems                                  应用系统 r@H /kD  
apply consistently                              一贯地执行，一贯地实施 &]|?o_p3W  
appropriate                                       适当的，合适的； #lL^?|M  
征用，挪用 @@Kp67Iv  
appropriate authorization                          适当的授权 3YOq2pW72G  
appropriateness of audit evidence                    审计证据的适当性 KPKt^C  
approval                                    批准，核准 2} /aFR  
assertion                                    (会计报表上的)认定；确认 V]lLw)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 NJWA3zz   
asset                                                 资产，财产 ];[}:
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asset restructuring                             资产重组 7x|9n  
assignment of duties                                 职责的划分 g}k`o!q  
assistant                                     助理，助理人员 E Nhl&J  
associated company                                 联属公司，联营公司 f@wquG'  
association                                        联合，结合；协会，社团 B"1c  
assumption                                       假设，假定 J csHt;  
at a given date                                         在某一特定时日 /T0F"e)Ci  
attestation                                         鉴证，公证 6H.0vN&  
attestation service                             鉴证服务 hF~n)oQ  
audit adjustment                                审计调整 PR#exm&  
audit areas                                        审计领域 #wwH m3  
audit conclusion                                审计结论 {HltvO%8  
audit effectiveness                             审计效果 X!TpYUZ'  
audit efficiency                                  审计效率 *K8$eDNZ  
audit engagement letter                      审计业务约定书 c_$=-Khk  
audit evidence                                          审计证据 l*Gvf_UH  
audit fee                                    审计费 $]/{[@5  
audit files                                          审计档案 O`IQ(,yef  
audit findings                                     审计中发现的事项 P^~yzI  
audit implementation stage                        审计实施阶段 _^Ubs>d=*  
audit mark                                        审计标识 i tt3.:y  
audit materiality                                 审计重要性 ;#W2|'HD  
audit method                                     审计方法 }c,}V  
audit objective                                         审计目标，审计目的 C!<Ou6}!b  
audit of financial statements                      会计报表审计，财务报表审计 t6"%3#s  
audit opinion                                     审计意见 _$E6P^AQ  
audit period                                      被审计期间，被审计年度 x}Eg.S   
audit plan                                          审计计划 [6Izlh+D  
audit planning                                    编制审计计划，制定审计计划，审计计划 v!~fs)cdE|  
audit planning stage                                  审计计划阶段 3)<yod=  
audit procedure                                审计程序 i &nSh ]KK  
audit programme                               审计程序表，具体审计计划 f64 3#1  
audit report                                       审计报告 y&$A+peJ
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 :1QI8%L'$i  
audit report with a qualified opinion                 有保留意见的审计报告 _aSxc)?  
audit report with an adverse opinion                否定意见的审计报告 EHJ .T~X  
audit report with dual dates                      双重日期审计报告 l ^0@86  
audit reporting stage                                 审计报告阶段 Ko< :Z)PS  
audit responsibility                                   审计责任 ,f%S'(>w  
audit results                                      审计结果 hn GZ=  
audit risk                                          审计风险 &-)N'  
audit sampling                                          审计抽样 8b&/k8i:  
audit sampling techniques                         审计抽样方法，审计抽样技术 5{X<y#vAC0  
audit strategies                                  审计策略 lfow1WRF  
audit summary                                         审计总结，审计小结 y'.p&QH'`  
audit team                                         审计小组 Woym/[i  
audit test                                    审计测试 pI\]6U  
audit trail                                          审计轨迹 Rsm^Z!sn  
audit work                                        审计工作 -$ls(oot  
audit working paper                                 审计工作底稿 ^}=,g  
audited financial statement                        审计会计报表，已审计财务报表 -=Q*Ml#I  
Auditing Guidelines (the～)                      审计规范指南 m.rmM`  
auditing standards                             审计准则 q6luUx,@m  
audit-oriented working paper                          (审计)业务类工作底稿 N#_H6TfMG  
authorisation                                     授权 `4J$Et%S  
authorisation of transaction                       交易的授权 7&)bJ@1U  
availability                                         可获得性 h7Kzq{$  
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balance                                      余额；差额；平衡 m+[Ux{$  
balance sheet                                    资产负债表 IFL*kB   
bank                                                 银行 ydA8wL  
bank account                                    银行账户，银行户头 lTgjq:mn  
bank statement                                 银行对账单 ""G'rN_=Bi  
barter transaction                              易货交易，以物换物交易 U?Zq6_M&  
basis of audit                                    审计依据 (y~TL*B  
basis of preparation                                (会计报表的)编制基础 JX;G
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book of account                               账目，账簿 oLeq!K}re  
borrowing                                         借款，贷款，借债 <iC(`J$D  
branch                                              分支，分支机构，分店 g]H<}4lgq"  
brought forward                                (账户余额等的)承上年，承上期，承上页 .|70;  
budget                                              预算 %5n_ p^xp  
building                                      建筑物；大楼 T.BW H2gRP  
business conditions                                  业务情况，经营情况 !*N@ZL&X  
business licence                               (企业等的)营业执照 uo8YP<q  
business relation                                业务关系 KkbDW3-  
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