[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 la7QN QW  
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审计词汇英汉对照 TN_$E&69I  
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ability to continue as a going concern               持续经营能力 Y. tFqzo3  
acceptability                                     可接受性，可接受程度 FQ1oqqr  
acceptable level of detection risk                     检查风险的可接受水平 5FKd{V'  
acceptance of engagement                       接受委托 xmx;tq  
accepting the engagement for the first time              首次接受委托 g$LwXfg  
access to asset                                         对资产的接触 @&yj7-]  
according to                                     根据，依据，依照 *lO+^\HXD  
account balance                                账户余额  I omJo  
account for                                       对……进行会计处理，核算；解释 Q kpmPQK  
accounting                                        会计，会计学 vBnHG-5;P  
accounting advisory serve                        会计咨询服务 ?{")Wt  
accounting firm                                 会计师事务所 s\R?@  
accounting information                      会计信息，会计资料 Yk&{VXU<  
accounting period                             会计期间 @!O{>`  
accounting policies                                   会计政策 W/Q%%)J  
accounting professional bodies                 会计职业组织，会计职业团体 Rx-i.EtZ  
accounting records                                   会计记录 X;>} ;Li
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accounting responsibility                           会计责任 2MeavTr  
accounting service                             会计服务 [ Ulo; #P  
accounting standards                                会计准则 kn|
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Accounting Standards for Business Enterprises       企业会计准则 nQmYeM  
accounting system                             会计系统 y@JYkp>I  
accounting treatment                                会计处理 Jz'+@q6h  
accuracy                                    准确性，精确性 Mp=+*I[  
additional audit procedures                      追加审计程序 S,%HW87  
addressee                                         收件人，收信人 ob #XKL  
Administration of State-owned Assets  (the～)     国有资产管理局 Jj:4@p:  
administrative laws and regulations                 行政法规 .CpO+z  
adverse impact                                 不利影响，负面影响 5C?1`-&65V  
adverse opinion                                反对意见 ir#^5e@  
advisory group                                  咨询组，顾问组 Jl ?Q}SB  
agency fee                                        代理费，代理费用 1X.1t^HH:  
aggregate                                          总计，合计为…… 5Oq;V:7  
alternation of document and record                 变造文件和记录 'YZs6rcJ  
alternative audit procedures                      替代审计程序，备选审计程序 czRh.kz,  
amend                                              修改，修订 o#6}?g.  
amortisation                                      摊销 "FS.&&1(  
analytical capacity                             分析能力 JqZ5DjI:  
analytical procedures                               分析性程序 &nProzC  
annual financial statements                        年度会计报表，年度财务报表 iKY&gnu"  
appendix                                          附录，附表 s&</zU'  
applicable                                         适用的 `_i-BdW  
applicable laws and regulations                 适用的法规 8ipLq`)  
application systems                                  应用系统 `_)dEu  
apply consistently                              一贯地执行，一贯地实施 KW<CU'  
appropriate                                       适当的，合适的； (J*0/7 eX  
征用，挪用 )`-]nMc  
appropriate authorization                          适当的授权 rO
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appropriateness of audit evidence                    审计证据的适当性 v g]&T  
approval                                    批准，核准 +dv@N3GV  
assertion                                    (会计报表上的)认定；确认 iN*@ f8gf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rkl7p?  
asset                                                 资产，财产 }Jfo(j  
asset restructuring                             资产重组 9n7d "XD2  
assignment of duties                                 职责的划分 Xv:IbM> Qc  
assistant                                     助理，助理人员 swrd  
associated company                                 联属公司，联营公司 ,YTIYG](  
association                                        联合，结合；协会，社团 _T$\$v$ {  
assumption                                       假设，假定  .@Cshj  
at a given date                                         在某一特定时日 Le!I-i(aD  
attestation                                         鉴证，公证 #v-!GK_<  
attestation service                             鉴证服务 f14c} YY  
audit adjustment                                审计调整 M<M r (z  
audit areas                                        审计领域 0*^Fk=>ej  
audit conclusion                                审计结论 VUb*,/h
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audit effectiveness                             审计效果 S)%x22sqf  
audit efficiency                                  审计效率 !w Bmf&=  
audit engagement letter                      审计业务约定书 Xc^~|%+  
audit evidence                                          审计证据 n6f|,D!?  
audit fee                                    审计费 8Yh2K}   
audit files                                          审计档案 T2{+fRvN  
audit findings                                     审计中发现的事项 }UrtDXhA  
audit implementation stage                        审计实施阶段 K~]jXo^M  
audit mark                                        审计标识 guvQISQlY  
audit materiality                                 审计重要性 b} :Z(L,\  
audit method                                     审计方法 Kf.b <wP{  
audit objective                                         审计目标，审计目的 ;l' I.j  
audit of financial statements                      会计报表审计，财务报表审计 kXWx )v  
audit opinion                                     审计意见 ]!N5jbA@  
audit period                                      被审计期间，被审计年度 zBbTj IFQ  
audit plan                                          审计计划 FQyiIT6  
audit planning                                    编制审计计划，制定审计计划，审计计划 rxARJso  
audit planning stage                                  审计计划阶段 xcig'4L  
audit procedure                                审计程序 gi)/iz`  
audit programme                               审计程序表，具体审计计划 QVpZ A,  
audit report                                       审计报告 DYS(ZY)4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r!S iR(  
audit report with a qualified opinion                 有保留意见的审计报告 [H1NP'Kg]  
audit report with an adverse opinion                否定意见的审计报告 1;W>ceN"  
audit report with dual dates                      双重日期审计报告 mI# BQE`p6  
audit reporting stage                                 审计报告阶段 _OY;SJ(  
audit responsibility                                   审计责任 /Q!F/HY3ZS  
audit results                                      审计结果 "{k3~epYaN  
audit risk                                          审计风险 `4CRpz  
audit sampling                                          审计抽样 =EKJ!{  
audit sampling techniques                         审计抽样方法，审计抽样技术 G\Me%{b#  
audit strategies                                  审计策略 5+UiAc$  
audit summary                                         审计总结，审计小结 j*5VJ:  
audit team                                         审计小组 oZ}e w!V
 
audit test                                    审计测试 'Khq!pC   
audit trail                                          审计轨迹 D1f=f88/}  
audit work                                        审计工作 RA6D dqT~  
audit working paper                                 审计工作底稿 VV  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 H2]I__t/u  
auditing standards                             审计准则 v!,O7XGH~  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 vzw\f  
authorisation of transaction                       交易的授权 sR6(8  
availability                                         可获得性 !o@-kl  
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balance                                      余额；差额；平衡 G 1$l%B  
balance sheet                                    资产负债表 k=@Q#=;*[W  
bank                                                 银行 3X:F9x>y  
bank account                                    银行账户，银行户头 V/Q6v YX  
bank statement                                 银行对账单 /Yh8r1^2tZ  
barter transaction                              易货交易，以物换物交易 Bg`b*(Q  
basis of audit                                    审计依据 zE[c$KPP  
basis of preparation                                (会计报表的)编制基础 -K jCPc  
book of account                               账目，账簿 ^Z*_@A_v  
borrowing                                         借款，贷款，借债 B$bsh.  
branch                                              分支，分支机构，分店 bYtF#Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 AKpux,@xB  
budget                                              预算 `#R$  
building                                      建筑物；大楼 '/j`j>'!^  
business conditions                                  业务情况，经营情况 cZu:dwE  
business licence                               (企业等的)营业执照 )"1D-Bc\Q  
business relation                                业务关系 "\9@gfsp)  
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