[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 Ibpk\a
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审计词汇英汉对照 X3RpJ#m"'  
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ability to continue as a going concern               持续经营能力 nm\n\j~  
acceptability                                     可接受性，可接受程度 {-<h5_h@  
acceptable level of detection risk                     检查风险的可接受水平 &\c $s  
acceptance of engagement                       接受委托 wm@1jLjrQ  
accepting the engagement for the first time              首次接受委托 0)9GkHVu(  
access to asset                                         对资产的接触 &o:ZOD.  
according to                                     根据，依据，依照 MLa]s* ; d  
account balance                                账户余额 {b]WLBy  
account for                                       对……进行会计处理，核算；解释 DB%=/ \U  
accounting                                        会计，会计学 O
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accounting advisory serve                        会计咨询服务 (AR-8  
accounting firm                                 会计师事务所 S/7D}hJ  
accounting information                      会计信息，会计资料 u5T\_0  
accounting period                             会计期间 6>bKlYl&9  
accounting policies                                   会计政策 (Rs<'1+>  
accounting professional bodies                 会计职业组织，会计职业团体 m,)Re8W-  
accounting records                                   会计记录 B.{0,bW?  
accounting responsibility                           会计责任 )"j_NlO  
accounting service                             会计服务 1a#wUd3  
accounting standards                                会计准则 Hhfqb"2on  
Accounting Standards for Business Enterprises       企业会计准则 3tOnALv  
accounting system                             会计系统 c#Ux{^ZE  
accounting treatment                                会计处理 .}a@OLJd  
accuracy                                    准确性，精确性 J+Y&a&j.  
additional audit procedures                      追加审计程序 N"HN]Y@w  
addressee                                         收件人，收信人 V3F2
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Administration of State-owned Assets  (the～)     国有资产管理局 B>9D@fmzs  
administrative laws and regulations                 行政法规 M|Z]B<_x  
adverse impact                                 不利影响，负面影响 jsk<N  
adverse opinion                                反对意见 J,P7k$t2vv  
advisory group                                  咨询组，顾问组 gsT%_2>CL  
agency fee                                        代理费，代理费用 kiqq_`66  
aggregate                                          总计，合计为…… :vV?Yv%P)n  
alternation of document and record                 变造文件和记录 T[ mTA>d  
alternative audit procedures                      替代审计程序，备选审计程序 !X |Tf  
amend                                              修改，修订 3MkF  
amortisation                                      摊销 dR $@vDm  
analytical capacity                             分析能力 %H%>6z x  
analytical procedures                               分析性程序 Qv']*C[!z  
annual financial statements                        年度会计报表，年度财务报表 MIi:\m5  
appendix                                          附录，附表 s_EiA _  
applicable                                         适用的 &b{L|I'KYT  
applicable laws and regulations                 适用的法规 P#76ehR]K  
application systems                                  应用系统 6;5}% B:#h  
apply consistently                              一贯地执行，一贯地实施 ^Z\1z!{R  
appropriate                                       适当的，合适的； kO/dZ%vj  
征用，挪用 J#'c+\B<2X  
appropriate authorization                          适当的授权 l|5ss{llR  
appropriateness of audit evidence                    审计证据的适当性 W)j/[  
approval                                    批准，核准 LTFA2X&E=  
assertion                                    (会计报表上的)认定；确认 ^\Jg {9a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b\6w[52m  
asset                                                 资产，财产 3osAWSCEL  
asset restructuring                             资产重组 C2DNyMu  
assignment of duties                                 职责的划分 MPNBA1s  
assistant                                     助理，助理人员 se7_:0+w  
associated company                                 联属公司，联营公司 \s+<
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association                                        联合，结合；协会，社团 %Z.>)R4  
assumption                                       假设，假定  <fN?=u+  
at a given date                                         在某一特定时日 fa"eyBO50  
attestation                                         鉴证，公证 tXPS@4F  
attestation service                             鉴证服务 &eg]8kV  
audit adjustment                                审计调整 )mp0k%  
audit areas                                        审计领域 |p3]9H  
audit conclusion                                审计结论 *|hICTWL  
audit effectiveness                             审计效果 uw;s](~E  
audit efficiency                                  审计效率 l3(k  
audit engagement letter                      审计业务约定书 %~$4[,=  
audit evidence                                          审计证据 3$WK%"%T  
audit fee                                    审计费 p2w/jJMD  
audit files                                          审计档案 !4-NbtT  
audit findings                                     审计中发现的事项 Pv Ke|In(  
audit implementation stage                        审计实施阶段 =d( 6 )  
audit mark                                        审计标识 <>
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audit materiality                                 审计重要性 Y@;bA=Du}  
audit method                                     审计方法 =:9n+7~$  
audit objective                                         审计目标，审计目的 (
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audit of financial statements                      会计报表审计，财务报表审计 C^l)
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audit opinion                                     审计意见 -+?0|>Nh  
audit period                                      被审计期间，被审计年度 Vv6xVX  
audit plan                                          审计计划 $mp7IZE|  
audit planning                                    编制审计计划，制定审计计划，审计计划 ib uA~\5  
audit planning stage                                  审计计划阶段 aJIj%Y$  
audit procedure                                审计程序 b!_l(2  
audit programme                               审计程序表，具体审计计划 Yo(8mtYU  
audit report                                       审计报告 q;Qpd]H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *)u
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audit report with a qualified opinion                 有保留意见的审计报告 hq\KSFP  
audit report with an adverse opinion                否定意见的审计报告 e`8z1r  
audit report with dual dates                      双重日期审计报告 GTJ\APrH  
audit reporting stage                                 审计报告阶段 ${e(#bvGZ  
audit responsibility                                   审计责任 5C{X$7u  
audit results                                      审计结果 L F{qI?LG  
audit risk                                          审计风险 LOe!qt\&  
audit sampling                                          审计抽样 `M"b L|[R  
audit sampling techniques                         审计抽样方法，审计抽样技术 L'z?M]  
audit strategies                                  审计策略 %3"3OOT7  
audit summary                                         审计总结，审计小结 9.PY49|  
audit team                                         审计小组 /sJk[5!z  
audit test                                    审计测试 pmHd1 Wub  
audit trail                                          审计轨迹 dv@6wp:  
audit work                                        审计工作 /"Rh bE  
audit working paper                                 审计工作底稿 {TUCa  
audited financial statement                        审计会计报表，已审计财务报表 s7df<dBC  
Auditing Guidelines (the～)                      审计规范指南 ;#f_e;  
auditing standards                             审计准则 ^W#[6]S  
audit-oriented working paper                          (审计)业务类工作底稿 2Z LK`^S  
authorisation                                     授权 mX,#|qL
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authorisation of transaction                       交易的授权
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availability                                         可获得性 ^k u~m5v  
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balance                                      余额；差额；平衡 -YSn 3=  
balance sheet                                    资产负债表
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bank                                                 银行 =fG(K!AQ  
bank account                                    银行账户，银行户头 BWw7o{d  
bank statement                                 银行对账单 ^JYR^X>_  
barter transaction                              易货交易，以物换物交易 q_HD`tW  
basis of audit                                    审计依据 l\MiG Na  
basis of preparation                                (会计报表的)编制基础 1mA)=hu  
book of account                               账目，账簿 o{>hOs &  
borrowing                                         借款，贷款，借债 /?2yo{Fg  
branch                                              分支，分支机构，分店 F~RUb&*/<  
brought forward                                (账户余额等的)承上年，承上期，承上页 Bg7?1m  
budget                                              预算 VAq(
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building                                      建筑物；大楼 dbnH#0i  
business conditions                                  业务情况，经营情况 Q"Q|]f*  
business licence                               (企业等的)营业执照 ?V
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business relation                                业务关系 I+u=H2][2  
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