[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 `gt:gx>a  
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审计词汇英汉对照 QU.0Elw  
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ability to continue as a going concern               持续经营能力 20aZI2sk`  
acceptability                                     可接受性，可接受程度 .(|+oHg<  
acceptable level of detection risk                     检查风险的可接受水平 +0J@y1  
acceptance of engagement                       接受委托 ,yICNtP  
accepting the engagement for the first time              首次接受委托 YZ+>\ x  
access to asset                                         对资产的接触 KbAR_T1n  
according to                                     根据，依据，依照 )u;JwFstX  
account balance                                账户余额 wepwXy"  
account for                                       对……进行会计处理，核算；解释 e8,{|a  
accounting                                        会计，会计学 5SUN.%y  
accounting advisory serve                        会计咨询服务 -0$:|p?@^  
accounting firm                                 会计师事务所 #$FrFU;ZR  
accounting information                      会计信息，会计资料 A:eFd]E{(  
accounting period                             会计期间 b6"}"b G  
accounting policies                                   会计政策 (?\?it-  
accounting professional bodies                 会计职业组织，会计职业团体 9JPEj-3`g  
accounting records                                   会计记录 &|b4\uj9  
accounting responsibility                           会计责任 Kq&qE>Ju  
accounting service                             会计服务 
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accounting standards                                会计准则 G}VDEC  
Accounting Standards for Business Enterprises       企业会计准则 f^p^Y F+  
accounting system                             会计系统 03EV%Vc  
accounting treatment                                会计处理 6PU/{c  
accuracy                                    准确性，精确性 >GXXjAIu/  
additional audit procedures                      追加审计程序 ~.Cv DJy  
addressee                                         收件人，收信人 mG2VZ>  
Administration of State-owned Assets  (the～)     国有资产管理局 hGI+:Js6  
administrative laws and regulations                 行政法规 U&P{?>{u  
adverse impact                                 不利影响，负面影响 '.(~  
adverse opinion                                反对意见 T~Ly^|Ihz  
advisory group                                  咨询组，顾问组 R,Fgl2  
agency fee                                        代理费，代理费用 t0Zk-/s  
aggregate                                          总计，合计为…… ^gOww6$<  
alternation of document and record                 变造文件和记录 ZQAO"huk]  
alternative audit procedures                      替代审计程序，备选审计程序 #op:/j  
amend                                              修改，修订 '^iUx,,ZQ  
amortisation                                      摊销 nIn2 *r  
analytical capacity                             分析能力 *%\mZ,s"  
analytical procedures                               分析性程序 ;~+]! U  
annual financial statements                        年度会计报表，年度财务报表 *0y{ ~@  
appendix                                          附录，附表 >;4!O%F  
applicable                                         适用的 zrRFn `B  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 F_=1;,K%  
apply consistently                              一贯地执行，一贯地实施 OQp, 3M{_  
appropriate                                       适当的，合适的； {\G`]r-cM  
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appropriate authorization                          适当的授权 [Atc "X$  
appropriateness of audit evidence                    审计证据的适当性 %2"J:0j  
approval                                    批准，核准 yK1ie  
assertion                                    (会计报表上的)认定；确认 +q{[\#t5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4w4^yQE  
asset                                                 资产，财产 '\"G{jU@  
asset restructuring                             资产重组 j*400  
assignment of duties                                 职责的划分 WC*=rWRxF  
assistant                                     助理，助理人员 KjYAdia:H  
associated company                                 联属公司，联营公司 ObG=>WPJa  
association                                        联合，结合；协会，社团 s5D:  
assumption                                       假设，假定 oC*=JJe,  
at a given date                                         在某一特定时日 h2~4G)J  
attestation                                         鉴证，公证 C\}
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attestation service                             鉴证服务 0[T,O,y  
audit adjustment                                审计调整 w0w1PE-V=  
audit areas                                        审计领域 hmC*^"C>U=  
audit conclusion                                审计结论 5o)Y$>T0  
audit effectiveness                             审计效果 c_.-b=zm  
audit efficiency                                  审计效率 (R*j|HAw`X  
audit engagement letter                      审计业务约定书 !'G
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audit evidence                                          审计证据 -Z0+oU(?YE  
audit fee                                    审计费 $q_R?Eay  
audit files                                          审计档案 ~"K,7sw!Y  
audit findings                                     审计中发现的事项 V'G Ju  
audit implementation stage                        审计实施阶段 V'
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audit mark                                        审计标识 t"vRc4mf  
audit materiality                                 审计重要性 Kx
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audit method                                     审计方法 9\JQ7$B  
audit objective                                         审计目标，审计目的 ;H'gT+t<c  
audit of financial statements                      会计报表审计，财务报表审计 S($Su7g%_  
audit opinion                                     审计意见 s?rBE.g@}  
audit period                                      被审计期间，被审计年度 0w=R_C)
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audit plan                                          审计计划 !H@0MQ7  
audit planning                                    编制审计计划，制定审计计划，审计计划 Kibr ]w  
audit planning stage                                  审计计划阶段 y<:<$22O  
audit procedure                                审计程序 k;ZxY"^  
audit programme                               审计程序表，具体审计计划 "V&I^YSc>  
audit report                                       审计报告 +B}0=Ex$t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X4|4QgY  
audit report with a qualified opinion                 有保留意见的审计报告  :A1:  
audit report with an adverse opinion                否定意见的审计报告 IkPN?N  
audit report with dual dates                      双重日期审计报告 O|kOI?f  
audit reporting stage                                 审计报告阶段 Yg9
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audit responsibility                                   审计责任 3Ot~!AlR  
audit results                                      审计结果 NSQp< m  
audit risk                                          审计风险 `aC){&
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audit sampling                                          审计抽样 )e|=mtp  
audit sampling techniques                         审计抽样方法，审计抽样技术 K/=|8+IDL  
audit strategies                                  审计策略 a<~77~"4wn  
audit summary                                         审计总结，审计小结 Pe;Y1Qq>>  
audit team                                         审计小组 !C4!LZ0A  
audit test                                    审计测试 IZ/ m4~  
audit trail                                          审计轨迹 %McE`155  
audit work                                        审计工作 O@V%Cu  
audit working paper                                 审计工作底稿 r|u MovnV  
audited financial statement                        审计会计报表，已审计财务报表 Ho;X4lo[j  
Auditing Guidelines (the～)                      审计规范指南 g%[c<l9  
auditing standards                             审计准则 `Ag{)  
audit-oriented working paper                          (审计)业务类工作底稿 _Q[$CcDEE  
authorisation                                     授权 cyyVg!+  
authorisation of transaction                       交易的授权 7*5Z  
availability                                         可获得性 1KM`i  
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balance                                      余额；差额；平衡 <r#eL39I  
balance sheet                                    资产负债表 u&mS8i}  
bank                                                 银行 ).^}AFta  
bank account                                    银行账户，银行户头 G3G#ep~)vC  
bank statement                                 银行对账单 myl+J;,]  
barter transaction                              易货交易，以物换物交易 ?W^c4NtP  
basis of audit                                    审计依据 VXLT^iX  
basis of preparation                                (会计报表的)编制基础 L>yJ  
book of account                               账目，账簿 1i[FY?6`dh  
borrowing                                         借款，贷款，借债 i0$Bx>  
branch                                              分支，分支机构，分店 npJt3 Y_I  
brought forward                                (账户余额等的)承上年，承上期，承上页 '(bgs  
budget                                              预算 InXn%9]p]  
building                                      建筑物；大楼 J_x13EaV0  
business conditions                                  业务情况，经营情况 +LM#n#T  
business licence                               (企业等的)营业执照 Qham^  
business relation                                业务关系 gL_Y,A~Q{  
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