[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 7yE\,  
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审计词汇英汉对照 {o~TbnC  
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ability to continue as a going concern               持续经营能力 z"f@iJX?2  
acceptability                                     可接受性，可接受程度 riW9l6s'  
acceptable level of detection risk                     检查风险的可接受水平 [/a AH<9b  
acceptance of engagement                       接受委托 y8YsS4E^Q  
accepting the engagement for the first time              首次接受委托 (WHgB0{  
access to asset                                         对资产的接触 -,y
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according to                                     根据，依据，依照 /9br&s$B  
account balance                                账户余额 KKC%!Xy  
account for                                       对……进行会计处理，核算；解释 {0,b[  
accounting                                        会计，会计学 g+B7~Z5,  
accounting advisory serve                        会计咨询服务 0OO[@Ht  
accounting firm                                 会计师事务所 8i',~[  
accounting information                      会计信息，会计资料 (_ G>dP_  
accounting period                             会计期间 k2 Ju*W&  
accounting policies                                   会计政策 e]VW\6J&  
accounting professional bodies                 会计职业组织，会计职业团体 Ch]d\GM  
accounting records                                   会计记录 NgTB4I8P  
accounting responsibility                           会计责任 '&cH,yc;b  
accounting service                             会计服务 S%- k
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accounting standards                                会计准则 35l%iaj]G5  
Accounting Standards for Business Enterprises       企业会计准则 Krae^z9R  
accounting system                             会计系统 rR6}  
accounting treatment                                会计处理 wN.
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accuracy                                    准确性，精确性 yeiIP  
additional audit procedures                      追加审计程序 a,w|r#x]  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 #G#gc`S-,  
administrative laws and regulations                 行政法规 PA'&]piPl:  
adverse impact                                 不利影响，负面影响 x'g4DYl  
adverse opinion                                反对意见 DKf(igw  
advisory group                                  咨询组，顾问组 ht>%O7  
agency fee                                        代理费，代理费用 ].s;Yxz  
aggregate                                          总计，合计为…… pg%(6dqK4  
alternation of document and record                 变造文件和记录 Y#}qXXZ>]  
alternative audit procedures                      替代审计程序，备选审计程序 hJ(vD
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amend                                              修改，修订 U~D~C~\2;  
amortisation                                      摊销 W
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analytical capacity                             分析能力 q=pRe-{  
analytical procedures                               分析性程序 y"yo\IDW  
annual financial statements                        年度会计报表，年度财务报表 {wC*61@1  
appendix                                          附录，附表 L2>e@p\
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applicable                                         适用的 *;@wPT  
applicable laws and regulations                 适用的法规 a,Pw2Gcid  
application systems                                  应用系统 ~B|m"qY{i  
apply consistently                              一贯地执行，一贯地实施 lU doMm  
appropriate                                       适当的，合适的； pq`uB  
征用，挪用 Po58@g  
appropriate authorization                          适当的授权 MsXw 8D  
appropriateness of audit evidence                    审计证据的适当性 joI)6c  
approval                                    批准，核准 =.z;:0]'n  
assertion                                    (会计报表上的)认定；确认 SOI=~BGd)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bf*>q*%B{  
asset                                                 资产，财产 !S=YM<Ad  
asset restructuring                             资产重组 5QiQDQT}5  
assignment of duties                                 职责的划分 'S3<' X  
assistant                                     助理，助理人员 X.>=&~[  
associated company                                 联属公司，联营公司 |R
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association                                        联合，结合；协会，社团 Jw _>I  
assumption                                       假设，假定 a U\|ZCH\]  
at a given date                                         在某一特定时日 xnMcxys~  
attestation                                         鉴证，公证 4|K\pCw  
attestation service                             鉴证服务 U>lf-iI2B  
audit adjustment                                审计调整 Wh i#Ii~  
audit areas                                        审计领域 k\[(;9sf.  
audit conclusion                                审计结论 s)- ;74(  
audit effectiveness                             审计效果 ]JkEf?; .  
audit efficiency                                  审计效率 SAdT#0J  
audit engagement letter                      审计业务约定书 KhND pwO"  
audit evidence                                          审计证据 y7hDMQ c'  
audit fee                                    审计费 "`ftcJUd  
audit files                                          审计档案 )I&.6l!#  
audit findings                                     审计中发现的事项 WnG2\(U  
audit implementation stage                        审计实施阶段 J$51z  
audit mark                                        审计标识 zx%WV@O9  
audit materiality                                 审计重要性 7(1`,Y  
audit method                                     审计方法 3SIqod;%  
audit objective                                         审计目标，审计目的 o *)Sg6Yk  
audit of financial statements                      会计报表审计，财务报表审计 @e<(o UE  
audit opinion                                     审计意见 <-k!
  
audit period                                      被审计期间，被审计年度 l(NQk> w  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 *:yG)J 3F  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 M/6Z,oOU  
audit programme                               审计程序表，具体审计计划 gl+d0<Rzw  
audit report                                       审计报告 K\2{SjL:B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5csh8i'V  
audit report with a qualified opinion                 有保留意见的审计报告 12lX-~[["  
audit report with an adverse opinion                否定意见的审计报告 @#4-4.6I<x  
audit report with dual dates                      双重日期审计报告 gbuh04#~  
audit reporting stage                                 审计报告阶段 ULAr!  
audit responsibility                                   审计责任  ;v.[aq  
audit results                                      审计结果 yIL=jzm`7  
audit risk                                          审计风险 tq5 9w  
audit sampling                                          审计抽样 dLp1l2h!0  
audit sampling techniques                         审计抽样方法，审计抽样技术 gQr+~O  
audit strategies                                  审计策略 '|4+
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audit summary                                         审计总结，审计小结 }>hn  
audit team                                         审计小组 ~snj92K  
audit test                                    审计测试 8)0]cX  
audit trail                                          审计轨迹 gNEcE9y2  
audit work                                        审计工作 .v+JV6!u  
audit working paper                                 审计工作底稿 =3
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audited financial statement                        审计会计报表，已审计财务报表 :$"{-n  
Auditing Guidelines (the～)                      审计规范指南 lfj
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auditing standards                             审计准则 w&?XsO@0W  
audit-oriented working paper                          (审计)业务类工作底稿 $
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authorisation                                     授权 FPYk`D  
authorisation of transaction                       交易的授权 w1G(s$;C  
availability                                         可获得性 $/M-@3wro  
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balance                                      余额；差额；平衡 -iiX!@  
balance sheet                                    资产负债表 m,Y/ke\  
bank                                                 银行 #zl1#TC{(  
bank account                                    银行账户，银行户头 :dt[ #  
bank statement                                 银行对账单 Y$L` G  
barter transaction                              易货交易，以物换物交易 Xd+H()nR  
basis of audit                                    审计依据 Jb"FY:/Qv+  
basis of preparation                                (会计报表的)编制基础 A5Hx$.Z  
book of account                               账目，账簿 C*2%Ix18+N  
borrowing                                         借款，贷款，借债 SxYz)aF~  
branch                                              分支，分支机构，分店 K+`GVmD  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,LA'^I?  
budget                                              预算 (C. $w  
building                                      建筑物；大楼 bX$z)]KKu  
business conditions                                  业务情况，经营情况 #p(c{L!  
business licence                               (企业等的)营业执照 |3FI\F;^q  
business relation                                业务关系 `Xos]L'w  
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