[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 A5Q4wy`  
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审计词汇英汉对照 .&I!2F  
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ability to continue as a going concern               持续经营能力 )0g!lCfb  
acceptability                                     可接受性，可接受程度 ^E.mG>
 
acceptable level of detection risk                     检查风险的可接受水平 hBVm;`  
acceptance of engagement                       接受委托 +\?+
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accepting the engagement for the first time              首次接受委托 /U-+ClZi@  
access to asset                                         对资产的接触 gtT&97tT<  
according to                                     根据，依据，依照 ^%tn$4@@Z.  
account balance                                账户余额 piqh7u3~  
account for                                       对……进行会计处理，核算；解释 G(BSe`f  
accounting                                        会计，会计学 eu":\ks  
accounting advisory serve                        会计咨询服务 m/,80J8L+f  
accounting firm                                 会计师事务所 +ej5C:El_}  
accounting information                      会计信息，会计资料 h<8c{RuoZC  
accounting period                             会计期间 J#jFX F\  
accounting policies                                   会计政策 T3LVn<Lm\  
accounting professional bodies                 会计职业组织，会计职业团体 ]9c{qm}y  
accounting records                                   会计记录 V]m}xZ'?^  
accounting responsibility                           会计责任 |gHdTb1  
accounting service                             会计服务 +KWO`WR  
accounting standards                                会计准则 C6h[L  
Accounting Standards for Business Enterprises       企业会计准则 YY
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accounting system                             会计系统 EBiLe;=X  
accounting treatment                                会计处理 Ro4!y:2|  
accuracy                                    准确性，精确性 L,ax^]  
additional audit procedures                      追加审计程序 ]7oo`KcQ|  
addressee                                         收件人，收信人 %9J:TH9E)  
Administration of State-owned Assets  (the～)     国有资产管理局 <0? r# }  
administrative laws and regulations                 行政法规 b80&${v  
adverse impact                                 不利影响，负面影响 yE(<F2  
adverse opinion                                反对意见 6q!Q(_  
advisory group                                  咨询组，顾问组 2#
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agency fee                                        代理费，代理费用 BOP7@D  
aggregate                                          总计，合计为…… 06Q9X!xD  
alternation of document and record                 变造文件和记录 (ti!Y"e2  
alternative audit procedures                      替代审计程序，备选审计程序 j5A>aj  
amend                                              修改，修订 ?$uEN_1O\@  
amortisation                                      摊销 ` N R,8F  
analytical capacity                             分析能力 =e0MEV#s.  
analytical procedures                               分析性程序 +XW1,ly~  
annual financial statements                        年度会计报表，年度财务报表 wXZ9@(^  
appendix                                          附录，附表 S)W?W}*R\  
applicable                                         适用的 h9!4\{V;h  
applicable laws and regulations                 适用的法规 ma!C:C9#J  
application systems                                  应用系统 B9$pG  
apply consistently                              一贯地执行，一贯地实施 :SWrx MT
 
appropriate                                       适当的，合适的； _wX(OB  
征用，挪用 f8V )nM+v"  
appropriate authorization                          适当的授权 .o,-a>jL  
appropriateness of audit evidence                    审计证据的适当性 \I^"^'CP  
approval                                    批准，核准 c5:0`~5Fn  
assertion                                    (会计报表上的)认定；确认 :(.:bf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .726^2sx  
asset                                                 资产，财产 MPn/"Fij$  
asset restructuring                             资产重组 -#R`n'/  
assignment of duties                                 职责的划分 ;uv$>Fauk  
assistant                                     助理，助理人员 AK%&Kq&PaY  
associated company                                 联属公司，联营公司 z `I%3U5(  
association                                        联合，结合；协会，社团 g0;
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assumption                                       假设，假定 {P\Ob0)q  
at a given date                                         在某一特定时日  uEG4^  
attestation                                         鉴证，公证 QMmZvz\^  
attestation service                             鉴证服务 g{u iY|  
audit adjustment                                审计调整 jTZi< Y:bB  
audit areas                                        审计领域 #W l^!)#j?  
audit conclusion                                审计结论 E:
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audit effectiveness                             审计效果 qFLt/ >  
audit efficiency                                  审计效率 nh80"Ny5  
audit engagement letter                      审计业务约定书 6ecx!u
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audit evidence                                          审计证据 Da!vGr  
audit fee                                    审计费 ;l<Hen*  
audit files                                          审计档案 9}Za_ZgG  
audit findings                                     审计中发现的事项 {7MY*&P$,  
audit implementation stage                        审计实施阶段 Y,EF'
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audit mark                                        审计标识 JUXBMYFu s  
audit materiality                                 审计重要性 Evqy e;  
audit method                                     审计方法 2V$Jn8v,`{  
audit objective                                         审计目标，审计目的 .6y*Z+Zg  
audit of financial statements                      会计报表审计，财务报表审计 9C{Xpu  
audit opinion                                     审计意见 I9rQX9#B  
audit period                                      被审计期间，被审计年度 g 4|ai*^  
audit plan                                          审计计划 i_+e&Bjd4j  
audit planning                                    编制审计计划，制定审计计划，审计计划 oHp"\Z
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audit planning stage                                  审计计划阶段 0;,Y_61  
audit procedure                                审计程序 heB![N0:  
audit programme                               审计程序表，具体审计计划 5|t-CY{?b  
audit report                                       审计报告 ~m0=YAlk?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S4_ZG>\VT  
audit report with a qualified opinion                 有保留意见的审计报告 [u J<]  
audit report with an adverse opinion                否定意见的审计报告 |u$*'EsP  
audit report with dual dates                      双重日期审计报告 oL }d=x/  
audit reporting stage                                 审计报告阶段 ZCb@!V}=  
audit responsibility                                   审计责任 | z_av  
audit results                                      审计结果 !{ _:k%B  
audit risk                                          审计风险 .x/H2r'
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audit sampling                                          审计抽样 GukwN]*OY  
audit sampling techniques                         审计抽样方法，审计抽样技术 $Fy~xMA8O  
audit strategies                                  审计策略 45iO2W uur  
audit summary                                         审计总结，审计小结 h.Sbds  
audit team                                         审计小组 xB?!nd  
audit test                                    审计测试 NwQ$gDgu t  
audit trail                                          审计轨迹 7lJ8<EP9 u  
audit work                                        审计工作 xG Y!r"[  
audit working paper                                 审计工作底稿 M195[]  
audited financial statement                        审计会计报表，已审计财务报表 t\!5$P  
Auditing Guidelines (the～)                      审计规范指南 fIatp  
auditing standards                             审计准则 :0 Y.${h  
audit-oriented working paper                          (审计)业务类工作底稿 &hi
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authorisation                                     授权 /X#OX8gb]  
authorisation of transaction                       交易的授权 R`@7f
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availability                                         可获得性 ^YfAsBs&  
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balance                                      余额；差额；平衡 glKPjL*  
balance sheet                                    资产负债表 E%stFyr9`/  
bank                                                 银行 @y0kX<M  
bank account                                    银行账户，银行户头 Q&%gpa).W  
bank statement                                 银行对账单 RC8-6s& ln  
barter transaction                              易货交易，以物换物交易 #^ .G^d(=  
basis of audit                                    审计依据 IF//bgk-  
basis of preparation                                (会计报表的)编制基础 Gz8JOl  
book of account                               账目，账簿 0TICv2l!  
borrowing                                         借款，贷款，借债 4"{g{8  
branch                                              分支，分支机构，分店 2"P1I
  
brought forward                                (账户余额等的)承上年，承上期，承上页 36.mf_AM  
budget                                              预算 $[J\sokpY  
building                                      建筑物；大楼 d)XT> &  
business conditions                                  业务情况，经营情况 ^r]-v++  
business licence                               (企业等的)营业执照 YxA nh  
business relation                                业务关系 akHQ&+[j  
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