[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 _',prZ*  
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审计词汇英汉对照 _-9@qe  
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ability to continue as a going concern               持续经营能力 ^H2-RBE#  
acceptability                                     可接受性，可接受程度 g|<]B$yN#  
acceptable level of detection risk                     检查风险的可接受水平 )YX 'N<[  
acceptance of engagement                       接受委托 'C:>UlzLy  
accepting the engagement for the first time              首次接受委托 _=NwQu\_F  
access to asset                                         对资产的接触 <0QH<4  
according to                                     根据，依据，依照 ewfP G,S  
account balance                                账户余额 t7m>A-I
  
account for                                       对……进行会计处理，核算；解释 n
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accounting                                        会计，会计学 NL
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accounting advisory serve                        会计咨询服务 phn9:{TI  
accounting firm                                 会计师事务所 9

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accounting information                      会计信息，会计资料 ltgc:&= |@  
accounting period                             会计期间 GW$.lo1|)  
accounting policies                                   会计政策 n< ud> JIb  
accounting professional bodies                 会计职业组织，会计职业团体 h~p>re  
accounting records                                   会计记录 ( @3\`\X  
accounting responsibility                           会计责任 't_[dSO  
accounting service                             会计服务 ) :\xHR4  
accounting standards                                会计准则 05spovO/'  
Accounting Standards for Business Enterprises       企业会计准则 zj/!In  
accounting system                             会计系统 g-e#!(  
accounting treatment                                会计处理 RheRe  
accuracy                                    准确性，精确性 F@*+{1R  
additional audit procedures                      追加审计程序 :k3Nt5t!  
addressee                                         收件人，收信人 ;
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Administration of State-owned Assets  (the～)     国有资产管理局 Ty<L8+B|  
administrative laws and regulations                 行政法规 #F*1V(
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adverse impact                                 不利影响，负面影响 :^fcC[$K  
adverse opinion                                反对意见 @E-\ J7 yh  
advisory group                                  咨询组，顾问组 KGWyJ  
agency fee                                        代理费，代理费用 66'?&Xx'  
aggregate                                          总计，合计为…… ;+tpvnV;]  
alternation of document and record                 变造文件和记录 {O ,{c\  
alternative audit procedures                      替代审计程序，备选审计程序 Q^q1ns;r  
amend                                              修改，修订 .{=$!8|&I9  
amortisation                                      摊销 Wa1, p  
analytical capacity                             分析能力 {fEwA8Ir  
analytical procedures                               分析性程序 gF0q@My~  
annual financial statements                        年度会计报表，年度财务报表 '2laTl]`  
appendix                                          附录，附表 <]T`3W9  
applicable                                         适用的 7yz4'L  
applicable laws and regulations                 适用的法规 <TE%Prd}`  
application systems                                  应用系统 G <uyin>  
apply consistently                              一贯地执行，一贯地实施 hTEx]# (  
appropriate                                       适当的，合适的； sk 2-5S  
征用，挪用 .-IkL|M  
appropriate authorization                          适当的授权 ;]w<&C!=  
appropriateness of audit evidence                    审计证据的适当性 MzP7Py 8.  
approval                                    批准，核准 oXDN+4ge  
assertion                                    (会计报表上的)认定；确认 Y)$ ;Ax-D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ezi-VGjr]  
asset                                                 资产，财产 (C\hVy2X?N  
asset restructuring                             资产重组 %rF?dvb;?  
assignment of duties                                 职责的划分 \o Eo~  
assistant                                     助理，助理人员 :Ub M !  
associated company                                 联属公司，联营公司 ZWm8*}3]7_  
association                                        联合，结合；协会，社团 <N` J`J-[  
assumption                                       假设，假定 _9?I A  
at a given date                                         在某一特定时日 w~;I7:  
attestation                                         鉴证，公证 .(X lg-H,  
attestation service                             鉴证服务 9Li%KOY  
audit adjustment                                审计调整 fsEzpUY:{W  
audit areas                                        审计领域 M#4QQ} F.  
audit conclusion                                审计结论 h8Xg`C\  
audit effectiveness                             审计效果 uu/+.9  
audit efficiency                                  审计效率 shH~4<15  
audit engagement letter                      审计业务约定书 &tZG @  
audit evidence                                          审计证据 _kdL'x  
audit fee                                    审计费 .iQT5c  
audit files                                          审计档案 %&Fk4Z}M  
audit findings                                     审计中发现的事项 Y'u7 IX}  
audit implementation stage                        审计实施阶段 nZ_v/?O  
audit mark                                        审计标识 ~-#yOu ,w  
audit materiality                                 审计重要性 2o9$4{}rG  
audit method                                     审计方法 0}:2Q#  
audit objective                                         审计目标，审计目的 ~+H"
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audit of financial statements                      会计报表审计，财务报表审计 8`]=C~G  
audit opinion                                     审计意见 yg2uC(2  
audit period                                      被审计期间，被审计年度 (Si=m;g  
audit plan                                          审计计划 N6T{  
audit planning                                    编制审计计划，制定审计计划，审计计划 {0@&OO:w  
audit planning stage                                  审计计划阶段 `s]4AKBO  
audit procedure                                审计程序 `Bw9O%]-S  
audit programme                               审计程序表，具体审计计划 8LI-gp\ 2  
audit report                                       审计报告 O Lc}_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z**hD2R !  
audit report with a qualified opinion                 有保留意见的审计报告 G|m1.=DJm  
audit report with an adverse opinion                否定意见的审计报告 6ATtW+sN]  
audit report with dual dates                      双重日期审计报告 bpkwn<7
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audit reporting stage                                 审计报告阶段 x-'~Bu  
audit responsibility                                   审计责任 ,=~z6[  
audit results                                      审计结果 Dl&GJ`&:p  
audit risk                                          审计风险 ~aXqU#8  
audit sampling                                          审计抽样 Fa epDjY8  
audit sampling techniques                         审计抽样方法，审计抽样技术 S\wW)Pv8  
audit strategies                                  审计策略 s 1ge0~p3  
audit summary                                         审计总结，审计小结 R|P_GN6>  
audit team                                         审计小组 aZk&`Jp z  
audit test                                    审计测试 @f!AkzI  
audit trail                                          审计轨迹 6QNs\Ucb+  
audit work                                        审计工作 P0i V<T4^  
audit working paper                                 审计工作底稿 QJW`}`R
 
audited financial statement                        审计会计报表，已审计财务报表 OI0B:()  
Auditing Guidelines (the～)                      审计规范指南 O3N_\B:  
auditing standards                             审计准则 >az;!7~cD  
audit-oriented working paper                          (审计)业务类工作底稿 =pIy  
authorisation                                     授权 9]>iSG^H  
authorisation of transaction                       交易的授权 f{lZKfrp  
availability                                         可获得性 _Hd{sd#xX1  
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balance                                      余额；差额；平衡 _0pO8o-x  
balance sheet                                    资产负债表 =6=_/q2  
bank                                                 银行 r,N[)@  
bank account                                    银行账户，银行户头 t=R6mjb  
bank statement                                 银行对账单 j}+5vB |0  
barter transaction                              易货交易，以物换物交易 &*&?0ov^"  
basis of audit                                    审计依据 quo^fqS&a  
basis of preparation                                (会计报表的)编制基础 Fvxu>BK  
book of account                               账目，账簿 O{k
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borrowing                                         借款，贷款，借债 [B0K  
branch                                              分支，分支机构，分店 JeY'8B  
brought forward                                (账户余额等的)承上年，承上期，承上页 M8@_Uj  
budget                                              预算 z{BA4sn  
building                                      建筑物；大楼 ^+R:MBK  
business conditions                                  业务情况，经营情况 D6Y6^eS-  
business licence                               (企业等的)营业执照 |z^pL1Z]5  
business relation                                业务关系 ]v5-~E!  
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