[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 Pp )3(T:  
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审计词汇英汉对照 `Od5Gh  
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ability to continue as a going concern               持续经营能力 ">#wOm+ +  
acceptability                                     可接受性，可接受程度 !?|Th5e  
acceptable level of detection risk                     检查风险的可接受水平 {mAU3x  
acceptance of engagement                       接受委托 K_dOq68_  
accepting the engagement for the first time              首次接受委托 O%FPS=  
access to asset                                         对资产的接触 $m42:amM  
according to                                     根据，依据，依照 ]CoeSA`j  
account balance                                账户余额 dPhQ :sd>  
account for                                       对……进行会计处理，核算；解释 2Lx3=k  
accounting                                        会计，会计学 :_O%/k1\@  
accounting advisory serve                        会计咨询服务 wXsmn1w9  
accounting firm                                 会计师事务所 o<N nV  
accounting information                      会计信息，会计资料  EW3(cQbK  
accounting period                             会计期间 \EVBwE,  
accounting policies                                   会计政策 =Q.^c.sw  
accounting professional bodies                 会计职业组织，会计职业团体 -;'1^  
accounting records                                   会计记录 g1jTy7g?  
accounting responsibility                           会计责任 daYx76yP_?  
accounting service                             会计服务 *hw\35%P`?  
accounting standards                                会计准则 92EWIHEWZ  
Accounting Standards for Business Enterprises       企业会计准则 {~F4WjHJp  
accounting system                             会计系统 5=f|7yl  
accounting treatment                                会计处理 /n>qCuw  
accuracy                                    准确性，精确性 %"P,1&\^  
additional audit procedures                      追加审计程序 3g >B"t  
addressee                                         收件人，收信人 &}A[x1x06)  
Administration of State-owned Assets  (the～)     国有资产管理局 }I :OsA w  
administrative laws and regulations                 行政法规 "sG=w jcw^  
adverse impact                                 不利影响，负面影响 0zi~p>*nJC  
adverse opinion                                反对意见 l(02W  
advisory group                                  咨询组，顾问组 yxH ( c  
agency fee                                        代理费，代理费用 zzyHoZJP  
aggregate                                          总计，合计为…… gXjV?"^kUl  
alternation of document and record                 变造文件和记录 YxP&7oq  
alternative audit procedures                      替代审计程序，备选审计程序 U-|N
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amend                                              修改，修订 oZAB_A)[-  
amortisation                                      摊销 q#s,-uu  
analytical capacity                             分析能力 )BwjZMJ.N  
analytical procedures                               分析性程序 {DR`;ea])1  
annual financial statements                        年度会计报表，年度财务报表 ~P@Q7T*  
appendix                                          附录，附表  Z
/9>  
applicable                                         适用的 v#!%GEg1r  
applicable laws and regulations                 适用的法规 |]c8jG\h  
application systems                                  应用系统 6Aku1h  
apply consistently                              一贯地执行，一贯地实施 1~PV[2a  
appropriate                                       适当的，合适的； ^_f+15]D  
征用，挪用 xftBSdVE  
appropriate authorization                          适当的授权 GSRVe/[  
appropriateness of audit evidence                    审计证据的适当性 *m#Za<_Gv  
approval                                    批准，核准 }nL7T'$>  
assertion                                    (会计报表上的)认定；确认 s{$(*_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3de_V|%  
asset                                                 资产，财产 2* 2wY=  
asset restructuring                             资产重组 FAj)OTI2S  
assignment of duties                                 职责的划分 PBp^|t]E>  
assistant                                     助理，助理人员 #H:7@  
associated company                                 联属公司，联营公司 M#8uv-L  
association                                        联合，结合；协会，社团 K2<9mDn&  
assumption                                       假设，假定 NB8/g0:=n&  
at a given date                                         在某一特定时日 6E^.7%3  
attestation                                         鉴证，公证 D/Mi^5H)  
attestation service                             鉴证服务 hUF5fZqii  
audit adjustment                                审计调整 /@,j232  
audit areas                                        审计领域 xjVS  
audit conclusion                                审计结论 Zd')57{  
audit effectiveness                             审计效果 0`[wpZ  
audit efficiency                                  审计效率 dzDqZQY$  
audit engagement letter                      审计业务约定书 P3=W|81e  
audit evidence                                          审计证据 hX=A)73(  
audit fee                                    审计费 W#hj 1  
audit files                                          审计档案 kYjGj,m"  
audit findings                                     审计中发现的事项 MZT23[+  
audit implementation stage                        审计实施阶段 [_Qa9e  
audit mark                                        审计标识 6e[VgN-s  
audit materiality                                 审计重要性 J{k79v  
audit method                                     审计方法 E/%9jDTQ  
audit objective                                         审计目标，审计目的 * iF]n2g:  
audit of financial statements                      会计报表审计，财务报表审计 \Z+z?K O  
audit opinion                                     审计意见 2u5|8  
audit period                                      被审计期间，被审计年度 rv|)n>m  
audit plan                                          审计计划 ; JayoJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 (EI ;"N (x  
audit planning stage                                  审计计划阶段 [x,>?~6ek  
audit procedure                                审计程序 LyAn&h
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audit programme                               审计程序表，具体审计计划 j
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audit report                                       审计报告 -}KC=,]vh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'LE=6{#  
audit report with a qualified opinion                 有保留意见的审计报告 1q,{0s_kp  
audit report with an adverse opinion                否定意见的审计报告 \Ol kM<  
audit report with dual dates                      双重日期审计报告 `|ASx8_!  
audit reporting stage                                 审计报告阶段 C,v(:ZE$J7  
audit responsibility                                   审计责任 !;KCU^9  
audit results                                      审计结果 4#:W.]U8  
audit risk                                          审计风险 ~NpA".PB  
audit sampling                                          审计抽样 d2H|LMhJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 2(#7[mgPI  
audit strategies                                  审计策略 s=0BMPDgm  
audit summary                                         审计总结，审计小结 z}*9uZ  
audit team                                         审计小组 x3o]U)^  
audit test                                    审计测试 ' <@3i[M  
audit trail                                          审计轨迹 /(.mp<s0  
audit work                                        审计工作 u[Df zH  
audit working paper                                 审计工作底稿 '*"vkgN  
audited financial statement                        审计会计报表，已审计财务报表 5 4L\Jx  
Auditing Guidelines (the～)                      审计规范指南 Y7*U:I+N  
auditing standards                             审计准则 v~@pMA$(h  
audit-oriented working paper                          (审计)业务类工作底稿 'qOREN  
authorisation                                     授权 5'X ]k@m_  
authorisation of transaction                       交易的授权 4*Hgv:0?kI  
availability                                         可获得性 M!REygyx  
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balance                                      余额；差额；平衡 d~JKH&x<  
balance sheet                                    资产负债表 JYW)uJ  
bank                                                 银行 8n*.).33  
bank account                                    银行账户，银行户头 VB,?Mo}R  
bank statement                                 银行对账单 `s8{C b=}1  
barter transaction                              易货交易，以物换物交易 Lcg)UcB-#  
basis of audit                                    审计依据 TjwBv6h  
basis of preparation                                (会计报表的)编制基础 {l
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book of account                               账目，账簿 f (F)1  
borrowing                                         借款，贷款，借债  y"H*%]  
branch                                              分支，分支机构，分店 8j=}u/T@F  
brought forward                                (账户余额等的)承上年，承上期，承上页 br":y>=,  
budget                                              预算 v33dxZ'  
building                                      建筑物；大楼 4<lRPsvgc  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 b"#WxgaF  
business relation                                业务关系 4Dw@r{  
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