[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 Ii9vA ^53  
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审计词汇英汉对照 cr!I"kTgD  
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ability to continue as a going concern               持续经营能力 ^b%AwzHH}  
acceptability                                     可接受性，可接受程度 n"pADT
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acceptable level of detection risk                     检查风险的可接受水平 >ko;CQR  
acceptance of engagement                       接受委托 D Lu]d $G  
accepting the engagement for the first time              首次接受委托 y0Tb/&xN  
access to asset                                         对资产的接触 *f[`Yv  
according to                                     根据，依据，依照 f= "}.  
account balance                                账户余额 *)w 8fq  
account for                                       对……进行会计处理，核算；解释 ' Sl9xd  
accounting                                        会计，会计学 mMMu'N  
accounting advisory serve                        会计咨询服务 G6 GXC`^+  
accounting firm                                 会计师事务所 4uv }6&R  
accounting information                      会计信息，会计资料 !=-l760  
accounting period                             会计期间 # WxH  
accounting policies                                   会计政策 Uq&|iB#mF  
accounting professional bodies                 会计职业组织，会计职业团体 IL~yJx_11  
accounting records                                   会计记录 Yz
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accounting responsibility                           会计责任 GY!&H"%  
accounting service                             会计服务 %jkd}D  
accounting standards                                会计准则 LR^b
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Accounting Standards for Business Enterprises       企业会计准则 }vL[N~5\  
accounting system                             会计系统 $q+7,,"  
accounting treatment                                会计处理 .OjJK?  
accuracy                                    准确性，精确性 0 cQf_o  
additional audit procedures                      追加审计程序 |k^X!C0  
addressee                                         收件人，收信人 9KP+  
Administration of State-owned Assets  (the～)     国有资产管理局 {C3bCVQ]o  
administrative laws and regulations                 行政法规 *Vc}W  
adverse impact                                 不利影响，负面影响 :ortyCB:H  
adverse opinion                                反对意见 v\<`"  
advisory group                                  咨询组，顾问组 bi_R.sfK&  
agency fee                                        代理费，代理费用 _[<I&^%  
aggregate                                          总计，合计为…… ?GFVV->i  
alternation of document and record                 变造文件和记录 !is8`8F8  
alternative audit procedures                      替代审计程序，备选审计程序 u%T.XgY=j  
amend                                              修改，修订 R&-bA3w$  
amortisation                                      摊销 2^juLXc|R  
analytical capacity                             分析能力 8g$ 8]'M^T  
analytical procedures                               分析性程序 ?
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annual financial statements                        年度会计报表，年度财务报表 4(Mt6{q  
appendix                                          附录，附表 Z8:iaP)  
applicable                                         适用的 IX3r$}4  
applicable laws and regulations                 适用的法规 gDA hl  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 \=QG6&_  
appropriate                                       适当的，合适的； O[N{&\$  
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appropriate authorization                          适当的授权 >-:U   
appropriateness of audit evidence                    审计证据的适当性 =7jkW (Q  
approval                                    批准，核准  :&Ul  
assertion                                    (会计报表上的)认定；确认 5Po.&eS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f[X>?{q  
asset                                                 资产，财产  u2DsjaL  
asset restructuring                             资产重组 b)df V=  
assignment of duties                                 职责的划分 \^_F>M  
assistant                                     助理，助理人员 +x WT)h/  
associated company                                 联属公司，联营公司 'SuYNA)
  
association                                        联合，结合；协会，社团 pE=wP/#  
assumption                                       假设，假定 a
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at a given date                                         在某一特定时日 Kr9 @  
attestation                                         鉴证，公证 #$8tBo  
attestation service                             鉴证服务 N!P* B$d  
audit adjustment                                审计调整 F[J;u/Z  
audit areas                                        审计领域 mxXQBmW  
audit conclusion                                审计结论 04,]upC${W  
audit effectiveness                             审计效果 'vh:(-  
audit efficiency                                  审计效率 NE/3aU  
audit engagement letter                      审计业务约定书 te:@F]A  
audit evidence                                          审计证据 rMI: zFS  
audit fee                                    审计费 /at#[Pw~01  
audit files                                          审计档案 4YdmG.CU  
audit findings                                     审计中发现的事项 =!p6}5Z  
audit implementation stage                        审计实施阶段 VD1*br^,  
audit mark                                        审计标识 LEk W^Mv  
audit materiality                                 审计重要性 inp=-  
audit method                                     审计方法 ($ae n  
audit objective                                         审计目标，审计目的 VNPuOU=  
audit of financial statements                      会计报表审计，财务报表审计 AN^;~m^  
audit opinion                                     审计意见 9g>ay-W[(  
audit period                                      被审计期间，被审计年度 Rk"_4zJk  
audit plan                                          审计计划 }B"kJNxV  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^d!-IL_  
audit planning stage                                  审计计划阶段 YRB,jwne  
audit procedure                                审计程序 =m:0#&t,*  
audit programme                               审计程序表，具体审计计划 y\ouIsI77  
audit report                                       审计报告 }<XeZ?;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;zs4>>^>  
audit report with a qualified opinion                 有保留意见的审计报告 tdEu4)6  
audit report with an adverse opinion                否定意见的审计报告 :^px1  
audit report with dual dates                      双重日期审计报告 2&P'rmFm  
audit reporting stage                                 审计报告阶段 4,uH 4[7  
audit responsibility                                   审计责任 {X8F4  
audit results                                      审计结果 >\MV/!W  
audit risk                                          审计风险 P hn&hRAO  
audit sampling                                          审计抽样 GT*\gZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 GXa-g-d  
audit strategies                                  审计策略 ?-*_v//g  
audit summary                                         审计总结，审计小结 J#bEAK^L,l  
audit team                                         审计小组 Ib]{rmaP  
audit test                                    审计测试 qA&N6`  
audit trail                                          审计轨迹 Z~$fTW6g  
audit work                                        审计工作 b[H& vp  
audit working paper                                 审计工作底稿 )PR{ia64;<  
audited financial statement                        审计会计报表，已审计财务报表 aQkgkV;~  
Auditing Guidelines (the～)                      审计规范指南 L{osh0  
auditing standards                             审计准则 \9<aCJxN  
audit-oriented working paper                          (审计)业务类工作底稿 /G\-v2iD  
authorisation                                     授权 O'o`

  
authorisation of transaction                       交易的授权 t[7YMk  
availability                                         可获得性 m &s0Ub  
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balance                                      余额；差额；平衡 Gv3a<Knn4  
balance sheet                                    资产负债表 f |aO9w   
bank                                                 银行 {b} ?I4)  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 8!E$0^)c|  
barter transaction                              易货交易，以物换物交易 vlx wt~  
basis of audit                                    审计依据 w#]%I+  
basis of preparation                                (会计报表的)编制基础 |fq1Mn8  
book of account                               账目，账簿 fq_6xs  
borrowing                                         借款，贷款，借债 s+^YGB  
branch                                              分支，分支机构，分店 y~''r%]  
brought forward                                (账户余额等的)承上年，承上期，承上页 "wA3l%d[Y  
budget                                              预算 5"k_Ms7R,  
building                                      建筑物；大楼 OP%h`  
business conditions                                  业务情况，经营情况 ,.G6c=pZ  
business licence                               (企业等的)营业执照 Peh(*D{  
business relation                                业务关系 &
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