[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 1Od:I}@  
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审计词汇英汉对照 }C"#b\A2  
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ability to continue as a going concern               持续经营能力 7azxqa5:  
acceptability                                     可接受性，可接受程度 L8bq3Q'p  
acceptable level of detection risk                     检查风险的可接受水平 [FiXsYb.8  
acceptance of engagement                       接受委托 +Ya-h~7;g#  
accepting the engagement for the first time              首次接受委托 ]qVJ>  
access to asset                                         对资产的接触 (Egykh>  
according to                                     根据，依据，依照 d/t'N-m  
account balance                                账户余额 *tRJ=  
account for                                       对……进行会计处理，核算；解释 CdZ;ZR  
accounting                                        会计，会计学 d_5h6Cz4  
accounting advisory serve                        会计咨询服务 F,:F9r?l,H  
accounting firm                                 会计师事务所 sE/9~L  
accounting information                      会计信息，会计资料 G>:l(PW:  
accounting period                             会计期间 2vWkAC;   
accounting policies                                   会计政策 ~PlwPvWo  
accounting professional bodies                 会计职业组织，会计职业团体 [&{"1Z  
accounting records                                   会计记录 WM@uxe,  
accounting responsibility                           会计责任 w_U5w  
accounting service                             会计服务 Wc,8<Y'   
accounting standards                                会计准则 @ K@~4!  
Accounting Standards for Business Enterprises       企业会计准则 ,{oP`4\Lm  
accounting system                             会计系统 u'32nf?  
accounting treatment                                会计处理 nosEo?{  
accuracy                                    准确性，精确性 `gss(o1}  
additional audit procedures                      追加审计程序 v(: VUo]H  
addressee                                         收件人，收信人 =<e
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Administration of State-owned Assets  (the～)     国有资产管理局 TfZO0GL$  
administrative laws and regulations                 行政法规 [dzb {M6_  
adverse impact                                 不利影响，负面影响 |(P>'fat-p  
adverse opinion                                反对意见 zG@ !(  
advisory group                                  咨询组，顾问组 yY"%6k,ZB  
agency fee                                        代理费，代理费用 nI
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aggregate                                          总计，合计为…… CJu;X[ 6  
alternation of document and record                 变造文件和记录 )bK<t  
alternative audit procedures                      替代审计程序，备选审计程序 fi?[ e?|c@  
amend                                              修改，修订 3c9[FZ@ya  
amortisation                                      摊销 a,j!B hu  
analytical capacity                             分析能力 G3U+BC23E  
analytical procedures                               分析性程序 e.HN%LrhS  
annual financial statements                        年度会计报表，年度财务报表 4h~Oj y16&  
appendix                                          附录，附表 n[iil$VKh  
applicable                                         适用的 sdO;vp^
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applicable laws and regulations                 适用的法规 )>[(HxvfJU  
application systems                                  应用系统 % ^5$=w  
apply consistently                              一贯地执行，一贯地实施 2l!"OiB.P  
appropriate                                       适当的，合适的；  s-C.+9  
征用，挪用 G2jEwi  
appropriate authorization                          适当的授权 L>L4%?  
appropriateness of audit evidence                    审计证据的适当性 r+lY9l  
approval                                    批准，核准 a"EQldm|d  
assertion                                    (会计报表上的)认定；确认 !^m
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "RShsJZMH  
asset                                                 资产，财产 \`XJz{Lm]  
asset restructuring                             资产重组 {(tE pr  
assignment of duties                                 职责的划分 C$(t`G  
assistant                                     助理，助理人员 /=3g-$o{`  
associated company                                 联属公司，联营公司 u>(Q& 25  
association                                        联合，结合；协会，社团 FF_$)%YUp  
assumption                                       假设，假定 S"eKiS,z  
at a given date                                         在某一特定时日 l y%**iN  
attestation                                         鉴证，公证 #d l8+  
attestation service                             鉴证服务 h)<42Y  
audit adjustment                                审计调整 sO  
audit areas                                        审计领域 vj_oMmjKw  
audit conclusion                                审计结论 8n73MF  
audit effectiveness                             审计效果 9
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audit efficiency                                  审计效率 7"[lWC!As5  
audit engagement letter                      审计业务约定书 oqY?#p/  
audit evidence                                          审计证据 q%y_<Fw#E  
audit fee                                    审计费 Ke/P[fo  
audit files                                          审计档案 -e)bq:T  
audit findings                                     审计中发现的事项 ad~ qr n\  
audit implementation stage                        审计实施阶段 O.4"h4{'  
audit mark                                        审计标识 z`Q5J9_<cV  
audit materiality                                 审计重要性 7<tqT @c  
audit method                                     审计方法 Bs Ras  
audit objective                                         审计目标，审计目的 yf8UfB#a  
audit of financial statements                      会计报表审计，财务报表审计 *K98z ?  
audit opinion                                     审计意见 KXM-GIRUG  
audit period                                      被审计期间，被审计年度 zHU#Jjc_b  
audit plan                                          审计计划 M\<!m^~  
audit planning                                    编制审计计划，制定审计计划，审计计划 Sx~_p3_5U  
audit planning stage                                  审计计划阶段 C=m Y  
audit procedure                                审计程序 RSi0IfG5  
audit programme                               审计程序表，具体审计计划 o|}%pc3  
audit report                                       审计报告 wYxi
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 JZY=2q&  
audit report with a qualified opinion                 有保留意见的审计报告 -'0AV,{Z  
audit report with an adverse opinion                否定意见的审计报告 feopO j6~+  
audit report with dual dates                      双重日期审计报告 'w!gQ#De  
audit reporting stage                                 审计报告阶段 jQr~@15J#  
audit responsibility                                   审计责任 A,og9<+j-  
audit results                                      审计结果 oy`m:X
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audit risk                                          审计风险 BJq}1mn*  
audit sampling                                          审计抽样 czb%%:EJs|  
audit sampling techniques                         审计抽样方法，审计抽样技术 b{ozt\:M  
audit strategies                                  审计策略 #wd \&  
audit summary                                         审计总结，审计小结 B~aOs>1 S]  
audit team                                         审计小组 EGDE4n5>I  
audit test                                    审计测试 :aqh8b v  
audit trail                                          审计轨迹 w2,T.3DT  
audit work                                        审计工作 ~p A;j7*  
audit working paper                                 审计工作底稿 (g)@wNBW  
audited financial statement                        审计会计报表，已审计财务报表 2at?9{b  
Auditing Guidelines (the～)                      审计规范指南 0>;#vEF*1  
auditing standards                             审计准则 ~ghz%${`  
audit-oriented working paper                          (审计)业务类工作底稿 1h#k&r#*3  
authorisation                                     授权 B5cyX*!?  
authorisation of transaction                       交易的授权 bc4x"]!  
availability                                         可获得性 }F`Tp8/&j  
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balance                                      余额；差额；平衡 ?|8Tgs@+  
balance sheet                                    资产负债表 0;H6b=  
bank                                                 银行 )f!dG(\&#  
bank account                                    银行账户，银行户头 F^NR qE  
bank statement                                 银行对账单 0oJ^a^|  
barter transaction                              易货交易，以物换物交易 )e2IT*7  
basis of audit                                    审计依据 {l11WiqQH  
basis of preparation                                (会计报表的)编制基础 /T(\}Z  
book of account                               账目，账簿 /2cI {]B  
borrowing                                         借款，贷款，借债 #rpqt{ml  
branch                                              分支，分支机构，分店 )
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brought forward                                (账户余额等的)承上年，承上期，承上页 j>Z]J'P  
budget                                              预算 LA?\~rh!  
building                                      建筑物；大楼 \l:g{GnoT  
business conditions                                  业务情况，经营情况 Riw7< j  
business licence                               (企业等的)营业执照 _tReZ(Vw  
business relation                                业务关系 [4hO3):F  
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