[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 v_[)FN"]Y.  
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审计词汇英汉对照 Qj{$dqmDN  
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ability to continue as a going concern               持续经营能力 8 b8e^\l(  
acceptability                                     可接受性，可接受程度 ktkn2Twa/  
acceptable level of detection risk                     检查风险的可接受水平 zWP.1 aA&  
acceptance of engagement                       接受委托 & bp#1KR)  
accepting the engagement for the first time              首次接受委托 `bBfNI?3d*  
access to asset                                         对资产的接触 A8CIP:Z  
according to                                     根据，依据，依照 1D3dYVE  
account balance                                账户余额 $4#=#aKW.  
account for                                       对……进行会计处理，核算；解释 `lH1IA/3  
accounting                                        会计，会计学 'Y~8 _+J?  
accounting advisory serve                        会计咨询服务 Ac*B[ywA3  
accounting firm                                 会计师事务所 d;*OO xQV  
accounting information                      会计信息，会计资料 QYODmeu  
accounting period                             会计期间 ({ :yw  
accounting policies                                   会计政策 ^!-E`<jW8  
accounting professional bodies                 会计职业组织，会计职业团体 )Gu0i7iN  
accounting records                                   会计记录 P':]A{<Z  
accounting responsibility                           会计责任 6:SK{RSURC  
accounting service                             会计服务 Q>06dO~z8  
accounting standards                                会计准则 (25^r  
Accounting Standards for Business Enterprises       企业会计准则 &Sa_%:*D(  
accounting system                             会计系统 /*mFP.en  
accounting treatment                                会计处理 o
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accuracy                                    准确性，精确性 (mOqv9pn  
additional audit procedures                      追加审计程序 `2Z4#$.  
addressee                                         收件人，收信人 T<9dW?'|  
Administration of State-owned Assets  (the～)     国有资产管理局 v#T?YK  
administrative laws and regulations                 行政法规 DKaG?Y,*p  
adverse impact                                 不利影响，负面影响 GA%"w=M\  
adverse opinion                                反对意见 YFC0KU  
advisory group                                  咨询组，顾问组 5Xq.=/eX  
agency fee                                        代理费，代理费用 ImT+8pa  
aggregate                                          总计，合计为…… 4F1
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alternation of document and record                 变造文件和记录 CrQA :_Z(7  
alternative audit procedures                      替代审计程序，备选审计程序 `% #zMS  
amend                                              修改，修订 Y3sNr)qss  
amortisation                                      摊销 -E,{r[Sp  
analytical capacity                             分析能力 a{%52B"  
analytical procedures                               分析性程序 Ot4;,UZ  
annual financial statements                        年度会计报表，年度财务报表 Rd;~'gbG  
appendix                                          附录，附表 *h5ldP  
applicable                                         适用的 _dJVnC1 !  
applicable laws and regulations                 适用的法规 7#~m:K@  
application systems                                  应用系统 4P-'(4I)  
apply consistently                              一贯地执行，一贯地实施 {YxS
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appropriate                                       适当的，合适的； G*{u(x(  
征用，挪用 v"Ud mv"  
appropriate authorization                          适当的授权 leX7(Y;!a7  
appropriateness of audit evidence                    审计证据的适当性 US*<I2ZLh  
approval                                    批准，核准 <*~BG)b  
assertion                                    (会计报表上的)认定；确认 (dGM;Dq8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fs)q7 7g  
asset                                                 资产，财产 Fc{6*wtO  
asset restructuring                             资产重组 B[U.CAUn  
assignment of duties                                 职责的划分 D^T7pO  
assistant                                     助理，助理人员 k:HSB</}  
associated company                                 联属公司，联营公司 hjm.Ath  
association                                        联合，结合；协会，社团 sQ3ayB`  
assumption                                       假设，假定 ,~=z_G`R  
at a given date                                         在某一特定时日 (VF4FC  
attestation                                         鉴证，公证 ck4T#g;=  
attestation service                             鉴证服务 Sv^'CpQ  
audit adjustment                                审计调整 [gg7Z|Hu  
audit areas                                        审计领域 |WwFE|<  
audit conclusion                                审计结论 QVZ6;/  
audit effectiveness                             审计效果 ^F{)&#4  
audit efficiency                                  审计效率 :Jsz"vCg&s  
audit engagement letter                      审计业务约定书 f>, Qh l  
audit evidence                                          审计证据 xa%ktn  
audit fee                                    审计费 ?T%K +  
audit files                                          审计档案 =[tls^  
audit findings                                     审计中发现的事项 hvv>UC/  
audit implementation stage                        审计实施阶段 3<.j`JB@&  
audit mark                                        审计标识 { P\8g8  
audit materiality                                 审计重要性 I!i#=  
audit method                                     审计方法 tV}ajs  
audit objective                                         审计目标，审计目的 tRrY)eElS  
audit of financial statements                      会计报表审计，财务报表审计 ePcI^}{  
audit opinion                                     审计意见 6O|\4c;  
audit period                                      被审计期间，被审计年度 eMPQ| W  
audit plan                                          审计计划 1 069]  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]&tr\-3  
audit planning stage                                  审计计划阶段 /IQ-|Qkg  
audit procedure                                审计程序 Q17o5##x7  
audit programme                               审计程序表，具体审计计划 576-X_a,  
audit report                                       审计报告 B,na  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "ih>T^|  
audit report with a qualified opinion                 有保留意见的审计报告 0tm "kzy  
audit report with an adverse opinion                否定意见的审计报告 a^)4q\E  
audit report with dual dates                      双重日期审计报告 m^u&g&^  
audit reporting stage                                 审计报告阶段 `]
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audit responsibility                                   审计责任 OTjryJ^  
audit results                                      审计结果 iJj?~\zp  
audit risk                                          审计风险 u P'w.nA&2  
audit sampling                                          审计抽样 >*Z{@1*h  
audit sampling techniques                         审计抽样方法，审计抽样技术 5]n<%bP\  
audit strategies                                  审计策略 t- gNG!B  
audit summary                                         审计总结，审计小结 %JH_Nw.P  
audit team                                         审计小组 ~b<4>"7y.  
audit test                                    审计测试 1NHoIX  
audit trail                                          审计轨迹 u:u 7|\q  
audit work                                        审计工作 v]Q_  
audit working paper                                 审计工作底稿 zxmI/]3+/  
audited financial statement                        审计会计报表，已审计财务报表 :g:h 0'G  
Auditing Guidelines (the～)                      审计规范指南 t=\[J+  
auditing standards                             审计准则 CR PE?CRQF  
audit-oriented working paper                          (审计)业务类工作底稿 KJ{F,fr+v  
authorisation                                     授权 "Ohpb!J9  
authorisation of transaction                       交易的授权 tVh4v#@+  
availability                                         可获得性 pj-HLuZR  
B [^BUhm3a  
balance                                      余额；差额；平衡 GBOmVQ $Hb  
balance sheet                                    资产负债表 TdOWdPvYj  
bank                                                 银行 AT'$VCYC(  
bank account                                    银行账户，银行户头 =4\~M"
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bank statement                                 银行对账单 >nW}zkfn  
barter transaction                              易货交易，以物换物交易 T9v#Jb6  
basis of audit                                    审计依据 >oaEG5%d  
basis of preparation                                (会计报表的)编制基础 NX #d}M^V  
book of account                               账目，账簿 zc~xWy+  
borrowing                                         借款，贷款，借债 |[7$) $  
branch                                              分支，分支机构，分店 !!X9mI|2|  
brought forward                                (账户余额等的)承上年，承上期，承上页 <hC3#dNRd  
budget                                              预算 7tO$'q*h  
building                                      建筑物；大楼 4O"kOEkKT>  
business conditions                                  业务情况，经营情况 \
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business licence                               (企业等的)营业执照 W%ZU& YBc  
business relation                                业务关系 Uht:wEr  
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