[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 y&y/cML?  
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审计词汇英汉对照 qw|JJ  
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ability to continue as a going concern               持续经营能力 ud yAP>  
acceptability                                     可接受性，可接受程度 &S<?07Z  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 z<n"{%  
accepting the engagement for the first time              首次接受委托 u\M4`p!g=  
access to asset                                         对资产的接触 3\7'm]  
according to                                     根据，依据，依照 nrF%w H/5  
account balance                                账户余额 $U~=.!_du  
account for                                       对……进行会计处理，核算；解释 xy$vYDAFw  
accounting                                        会计，会计学 4g>1Gqv6  
accounting advisory serve                        会计咨询服务 XIqv{w  
accounting firm                                 会计师事务所 $[j-C9W  
accounting information                      会计信息，会计资料 "fRlEO[9  
accounting period                             会计期间 _t$lcOT  
accounting policies                                   会计政策 qo61O\qm  
accounting professional bodies                 会计职业组织，会计职业团体 sk~za  
accounting records                                   会计记录 U&,r4>V@h>  
accounting responsibility                           会计责任 &1*4%N@'  
accounting service                             会计服务 ;&K3[;a  
accounting standards                                会计准则 mgo'M W\  
Accounting Standards for Business Enterprises       企业会计准则 F#jCEq  
accounting system                             会计系统 2_Pz^L  
accounting treatment                                会计处理 ?UxG/]",  
accuracy                                    准确性，精确性 GEhdk]<a7  
additional audit procedures                      追加审计程序 )\um"l*\c  
addressee                                         收件人，收信人 \k|_&hG  
Administration of State-owned Assets  (the～)     国有资产管理局 5tN%a>D%  
administrative laws and regulations                 行政法规 `kqT{fs  
adverse impact                                 不利影响，负面影响 o~Bk0V
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adverse opinion                                反对意见 J f\Qf  
advisory group                                  咨询组，顾问组 %|#P&`  
agency fee                                        代理费，代理费用 ny278tr Q7  
aggregate                                          总计，合计为…… sXSj OUI  
alternation of document and record                 变造文件和记录 :5r:I[FFy  
alternative audit procedures                      替代审计程序，备选审计程序 GA'*5
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amend                                              修改，修订 mw:3q6  
amortisation                                      摊销 v>JB rIb$  
analytical capacity                             分析能力 .Ql;(Wyl  
analytical procedures                               分析性程序 oN.Mra]D  
annual financial statements                        年度会计报表，年度财务报表 ^fA3<|  
appendix                                          附录，附表 6>@(/mh*  
applicable                                         适用的 b%=1"&JI:  
applicable laws and regulations                 适用的法规 F;cI0kP=>  
application systems                                  应用系统 (nkUeQQ N  
apply consistently                              一贯地执行，一贯地实施 !JT<(I2  
appropriate                                       适当的，合适的； )fxo )GS  
征用，挪用 r0~7v1rG  
appropriate authorization                          适当的授权 $ 1akI  
appropriateness of audit evidence                    审计证据的适当性 B$K7L'e+-  
approval                                    批准，核准 6&i[g  
assertion                                    (会计报表上的)认定；确认 A>qd2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^?H\*N 4  
asset                                                 资产，财产 F@>w&A~K  
asset restructuring                             资产重组 VFe-#"0ZO  
assignment of duties                                 职责的划分 ({*.!ty  
assistant                                     助理，助理人员 9)G:::8u7  
associated company                                 联属公司，联营公司 0-8ELX[#  
association                                        联合，结合；协会，社团 $=\oJ-(!@S  
assumption                                       假设，假定 2N6Pa(6  
at a given date                                         在某一特定时日 x(C]O,  
attestation                                         鉴证，公证 /.pa ??u  
attestation service                             鉴证服务 [, \'V0  
audit adjustment                                审计调整 T+&x{+gZ  
audit areas                                        审计领域
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audit conclusion                                审计结论 uKLOh<oio  
audit effectiveness                             审计效果 rnzsfr-|(2  
audit efficiency                                  审计效率 f9h:"Dnzin  
audit engagement letter                      审计业务约定书 yrxx+z|wR  
audit evidence                                          审计证据 ?TL2'U| M  
audit fee                                    审计费 wZ (uq?3S`  
audit files                                          审计档案 o'x_g^ Y  
audit findings                                     审计中发现的事项 ')5jllxv  
audit implementation stage                        审计实施阶段 Mft0Dj/  
audit mark                                        审计标识  y)N.LS  
audit materiality                                 审计重要性 b&hF')_UOz  
audit method                                     审计方法 hq|jC  
audit objective                                         审计目标，审计目的 )w}*PL  
audit of financial statements                      会计报表审计，财务报表审计 Og&0Z)%  
audit opinion                                     审计意见 n:}MULy;  
audit period                                      被审计期间，被审计年度 @&a m!+z  
audit plan                                          审计计划 sT;=7L<TA  
audit planning                                    编制审计计划，制定审计计划，审计计划 o m{n"cg  
audit planning stage                                  审计计划阶段 BDB zc5Q(  
audit procedure                                审计程序 ; @[.$Q@I  
audit programme                               审计程序表，具体审计计划 0{{p.n8a~  
audit report                                       审计报告 8KtF<`A)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1*c0\:BQ;z  
audit report with a qualified opinion                 有保留意见的审计报告 IdQw Lt  
audit report with an adverse opinion                否定意见的审计报告 @=aq&gb  
audit report with dual dates                      双重日期审计报告 +e{d
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audit reporting stage                                 审计报告阶段 `9G$p|6  
audit responsibility                                   审计责任 0qaG#&!  
audit results                                      审计结果 [nhLhl4S  
audit risk                                          审计风险 E|8s2t  
audit sampling                                          审计抽样 l*m]2"n]  
audit sampling techniques                         审计抽样方法，审计抽样技术 Og%zf1)aZM  
audit strategies                                  审计策略 Poylq]F  
audit summary                                         审计总结，审计小结 Is,*qrl :  
audit team                                         审计小组 V,"AG  
audit test                                    审计测试 FZ}C;yUPD  
audit trail                                          审计轨迹 eog,EP"a8Y  
audit work                                        审计工作 5.+$v4  
audit working paper                                 审计工作底稿 a3E*%G  
audited financial statement                        审计会计报表，已审计财务报表 ZQ-z2s9U  
Auditing Guidelines (the～)                      审计规范指南 +Fy-~Mq  
auditing standards                             审计准则 .DV#-tUh  
audit-oriented working paper                          (审计)业务类工作底稿 K{[Fa,]'  
authorisation                                     授权 j:vD9sdQ  
authorisation of transaction                       交易的授权 P[J qJi/H  
availability                                         可获得性 H'0J1\ h  
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balance                                      余额；差额；平衡 `P)64So-1  
balance sheet                                    资产负债表
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bank                                                 银行 n(F<  
bank account                                    银行账户，银行户头 A=2nj  
bank statement                                 银行对账单 "b+3 &i|  
barter transaction                              易货交易，以物换物交易 ?M1 Q
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basis of audit                                    审计依据 ]cO$E=W  
basis of preparation                                (会计报表的)编制基础 b}q(YgH<  
book of account                               账目，账簿 1J!tcj1(  
borrowing                                         借款，贷款，借债 hzf}_
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branch                                              分支，分支机构，分店 Z!5m'yZO  
brought forward                                (账户余额等的)承上年，承上期，承上页 0UAr}H.:  
budget                                              预算 e\bF_ N2VA  
building                                      建筑物；大楼 fb S.  
business conditions                                  业务情况，经营情况 #ui%=ja[:~  
business licence                               (企业等的)营业执照 uJAB)ti2I  
business relation                                业务关系 khO<Z^wi[  
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