[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 {nvLPUL  
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审计词汇英汉对照 QtJg^2@  
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ability to continue as a going concern               持续经营能力 sqS=qC  
acceptability                                     可接受性，可接受程度 B-T/V-c7  
acceptable level of detection risk                     检查风险的可接受水平 pOrWg@<\L  
acceptance of engagement                       接受委托 ^-a8V
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accepting the engagement for the first time              首次接受委托 %T[^D&9$,  
access to asset                                         对资产的接触 W5'3$,X9  
according to                                     根据，依据，依照 `)Z!V?&!  
account balance                                账户余额 if]Noe  
account for                                       对……进行会计处理，核算；解释 XbZ*&  
accounting                                        会计，会计学 ( &frUQm  
accounting advisory serve                        会计咨询服务 a+9*@z2  
accounting firm                                 会计师事务所 QZ?=M@|f  
accounting information                      会计信息，会计资料 /De^  
accounting period                             会计期间 ~(@ E`s&{  
accounting policies                                   会计政策 |/ |  
accounting professional bodies                 会计职业组织，会计职业团体 W7\&~IWub  
accounting records                                   会计记录 iK IOh('G  
accounting responsibility                           会计责任 1<h>B:  
accounting service                             会计服务 BkZV!Eg  
accounting standards                                会计准则 $L2%u8}8:  
Accounting Standards for Business Enterprises       企业会计准则 Z-B%'/.  
accounting system                             会计系统 3tmdi3s  
accounting treatment                                会计处理 'vbc#_;  
accuracy                                    准确性，精确性 V`-vR2(  
additional audit procedures                      追加审计程序 2Gs$?}"a  
addressee                                         收件人，收信人 nWvuaQ0}  
Administration of State-owned Assets  (the～)     国有资产管理局 {h KjD"?  
administrative laws and regulations                 行政法规 I Nc^L  
adverse impact                                 不利影响，负面影响 k3t78Qg  
adverse opinion                                反对意见 F>X-w+b4r  
advisory group                                  咨询组，顾问组 NKmoG\*  
agency fee                                        代理费，代理费用 ;=< ^0hxer  
aggregate                                          总计，合计为…… \Fe_rh  
alternation of document and record                 变造文件和记录 :SsUdIX;P  
alternative audit procedures                      替代审计程序，备选审计程序 !8@*F  
amend                                              修改，修订 '/I:^9  
amortisation                                      摊销 :vL1}H<  
analytical capacity                             分析能力 ?~QIALA  
analytical procedures                               分析性程序 6ITLGA  
annual financial statements                        年度会计报表，年度财务报表 oiH|uIsqR  
appendix                                          附录，附表 $) 5Bf3P0  
applicable                                         适用的 zj|/ CxV  
applicable laws and regulations                 适用的法规 TbehR:B5g  
application systems                                  应用系统 P &)1Rka  
apply consistently                              一贯地执行，一贯地实施 Zh/Uu6  
appropriate                                       适当的，合适的； "W#t;;9Wz  
征用，挪用 O3.C:?;x  
appropriate authorization                          适当的授权 =]>NDWqpHN  
appropriateness of audit evidence                    审计证据的适当性 T`9-VX;`  
approval                                    批准，核准 {@u<3 s  
assertion                                    (会计报表上的)认定；确认 ZCg`z
  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `PL[lP-<  
asset                                                 资产，财产 3?E&}J<n  
asset restructuring                             资产重组 8:.nEo'  
assignment of duties                                 职责的划分 Oc&),ru2l  
assistant                                     助理，助理人员 do-c1;M  
associated company                                 联属公司，联营公司 Q8MS,7y/  
association                                        联合，结合；协会，社团 XTDE53Js&  
assumption                                       假设，假定 L}j0a>=x4  
at a given date                                         在某一特定时日 t+nRw?Z  
attestation                                         鉴证，公证 pX=,iOF[I  
attestation service                             鉴证服务 w^1Fi8+  
audit adjustment                                审计调整 6TH!vuQ1(  
audit areas                                        审计领域 /i)Hb`(S  
audit conclusion                                审计结论 L;QY<b  
audit effectiveness                             审计效果 ?_`0G/xl  
audit efficiency                                  审计效率 5=KF!?  
audit engagement letter                      审计业务约定书 !Do,>gO  
audit evidence                                          审计证据 @S 6u9v  
audit fee                                    审计费 *g;-H&`  
audit files                                          审计档案 F8+e,x  
audit findings                                     审计中发现的事项 jv zBh-!  
audit implementation stage                        审计实施阶段 IB
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audit mark                                        审计标识 &&L"&Rc  
audit materiality                                 审计重要性 -n*;W9  
audit method                                     审计方法 [^~7]2i  
audit objective                                         审计目标，审计目的 A.Bk/N1G  
audit of financial statements                      会计报表审计，财务报表审计 &gc`<kLu  
audit opinion                                     审计意见 T[Pa/j{  
audit period                                      被审计期间，被审计年度 n B5Am^bP  
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 o7+>G ~i  
audit planning stage                                  审计计划阶段 5A&y]5-Q`  
audit procedure                                审计程序 +dkS/b  
audit programme                               审计程序表，具体审计计划 9YF$CXonE=  
audit report                                       审计报告 mo1 puU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >m_v5K  
audit report with a qualified opinion                 有保留意见的审计报告 '9J|=z9.  
audit report with an adverse opinion                否定意见的审计报告 |)W!jC&k  
audit report with dual dates                      双重日期审计报告 ;5<-)  
audit reporting stage                                 审计报告阶段 cbKL$|  
audit responsibility                                   审计责任 &14W
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audit results                                      审计结果 @<_`2eW'/R  
audit risk                                          审计风险 ,f: jioY  
audit sampling                                          审计抽样 z#<P}}  
audit sampling techniques                         审计抽样方法，审计抽样技术 %d: A`7x  
audit strategies                                  审计策略 /f1'm@8;  
audit summary                                         审计总结，审计小结 !k~z5z'=py  
audit team                                         审计小组 4x'AC%&Qi  
audit test                                    审计测试 | W#~F&{]  
audit trail                                          审计轨迹 !;>(ie\  
audit work                                        审计工作 uC~g#[I QM  
audit working paper                                 审计工作底稿 SvK1.NUa  
audited financial statement                        审计会计报表，已审计财务报表 a%hGZCI  
Auditing Guidelines (the～)                      审计规范指南 G+)?^QTn  
auditing standards                             审计准则 dyQh:u -  
audit-oriented working paper                          (审计)业务类工作底稿 oTOfK}  
authorisation                                     授权 9u wL{P&  
authorisation of transaction                       交易的授权 !v!N>f4S$  
availability                                         可获得性 N_C_O$j  
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balance                                      余额；差额；平衡 lv:U%+A  
balance sheet                                    资产负债表 rbk<z\pc  
bank                                                 银行 ^{[`=P'/  
bank account                                    银行账户，银行户头 015Owi  
bank statement                                 银行对账单 ?gV'(3 !  
barter transaction                              易货交易，以物换物交易 =LZ>su  
basis of audit                                    审计依据 L(WOet('  
basis of preparation                                (会计报表的)编制基础 I{dl%z73  
book of account                               账目，账簿 BV9*s  
borrowing                                         借款，贷款，借债 2ALj}  
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 7;HUE!5,^l  
budget                                              预算 D6!tVdnVe  
building                                      建筑物；大楼 Sa]mm/G  
business conditions                                  业务情况，经营情况 ~4s-S3YzaM  
business licence                               (企业等的)营业执照 TC-f%1(  
business relation                                业务关系 J0Four#MD  
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