[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 >h~ ik/|*  
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审计词汇英汉对照 GSSmlJ`  
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ability to continue as a going concern               持续经营能力 M~
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acceptability                                     可接受性，可接受程度  `5(F'o  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 h$9ut@I  
accepting the engagement for the first time              首次接受委托 =a+  } 6  
access to asset                                         对资产的接触 x%ccNP0  
according to                                     根据，依据，依照 G `3{Q7k  
account balance                                账户余额 -\B*reC  
account for                                       对……进行会计处理，核算；解释 tcl9:2/^]  
accounting                                        会计，会计学 $.w$x1  
accounting advisory serve                        会计咨询服务 <2<2[F5Q%  
accounting firm                                 会计师事务所 n!SHExBp  
accounting information                      会计信息，会计资料 yDZm)|<.  
accounting period                             会计期间 Z;1r=p#s  
accounting policies                                   会计政策 nJYIkf
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accounting professional bodies                 会计职业组织，会计职业团体 (`#z@
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accounting records                                   会计记录 .)bNi*&  
accounting responsibility                           会计责任 s~>1TxJe  
accounting service                             会计服务 0k5uqGLXe  
accounting standards                                会计准则 !"RRw&0M  
Accounting Standards for Business Enterprises       企业会计准则 !'[?cE
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accounting system                             会计系统 fdwP@6eh  
accounting treatment                                会计处理 >/ A'G  
accuracy                                    准确性，精确性 kMLJa=]$  
additional audit procedures                      追加审计程序 7p!ROl^  
addressee                                         收件人，收信人 0,@^<G8?  
Administration of State-owned Assets  (the～)     国有资产管理局 #l- 0$  
administrative laws and regulations                 行政法规 T fI OS]  
adverse impact                                 不利影响，负面影响 za 7+xF  
adverse opinion                                反对意见 .:Sk=r4u\  
advisory group                                  咨询组，顾问组 Np$&8v+en  
agency fee                                        代理费，代理费用 gzKMGL ?%?  
aggregate                                          总计，合计为…… .$y'>O*$G  
alternation of document and record                 变造文件和记录 *[b>]GXd49  
alternative audit procedures                      替代审计程序，备选审计程序 [\h?mlG?  
amend                                              修改，修订 0&CXR=U5  
amortisation                                      摊销 :qB|~"9O  
analytical capacity                             分析能力 ^
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analytical procedures                               分析性程序 (.Ak*  
annual financial statements                        年度会计报表，年度财务报表 3XDU(#  
appendix                                          附录，附表 W,80deT  
applicable                                         适用的 0T(+
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applicable laws and regulations                 适用的法规 t18j2P>`  
application systems                                  应用系统 #6D>e~>n  
apply consistently                              一贯地执行，一贯地实施 KDP47A  
appropriate                                       适当的，合适的； bnanTH9-  
征用，挪用 'PFjZGaKR  
appropriate authorization                          适当的授权 W| zPV`  
appropriateness of audit evidence                    审计证据的适当性 1(>2tEjYT  
approval                                    批准，核准 b.?;I7r   
assertion                                    (会计报表上的)认定；确认 ns \I Y<Yo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /)K;XtcN  
asset                                                 资产，财产 EN/t5d  
asset restructuring                             资产重组 wWf_d jd  
assignment of duties                                 职责的划分 =v<A&4  
assistant                                     助理，助理人员 Ck%if  
associated company                                 联属公司，联营公司 ewdTsgt'  
association                                        联合，结合；协会，社团 BgdUG:;&  
assumption                                       假设，假定 EH M59s|B  
at a given date                                         在某一特定时日 :WQlpLn  
attestation                                         鉴证，公证 &hL2xx=  
attestation service                             鉴证服务 ln8N
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audit adjustment                                审计调整 L1g0Dd\Ox  
audit areas                                        审计领域 cbm;45 L|  
audit conclusion                                审计结论 W+"^!p|  
audit effectiveness                             审计效果 VMJaL}J]  
audit efficiency                                  审计效率 ZS]Z0iZv9  
audit engagement letter                      审计业务约定书 ybFxz  
audit evidence                                          审计证据 Y[R>?w  
audit fee                                    审计费 ] W2#8:i  
audit files                                          审计档案 {~Jk(c~I  
audit findings                                     审计中发现的事项 SRk!HuXh  
audit implementation stage                        审计实施阶段 !'BX c%`x[  
audit mark                                        审计标识 SVn@q|N  
audit materiality                                 审计重要性 kb/BEJ  
audit method                                     审计方法 !V/\_P!I  
audit objective                                         审计目标，审计目的 L1(-xNUo_i  
audit of financial statements                      会计报表审计，财务报表审计 p19@t
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audit opinion                                     审计意见 ]a~sJz!  
audit period                                      被审计期间，被审计年度 g:y4C6b  
audit plan                                          审计计划 U\j g X  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y[}A4`  
audit planning stage                                  审计计划阶段 !P^Mo> "  
audit procedure                                审计程序 ~re}6-?  
audit programme                               审计程序表，具体审计计划 tQNrDp+  
audit report                                       审计报告 9=T;Dxn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z~-N'Lt{  
audit report with a qualified opinion                 有保留意见的审计报告 Ng W"wh  
audit report with an adverse opinion                否定意见的审计报告 /JC1o&z_T  
audit report with dual dates                      双重日期审计报告 m&xVlS  
audit reporting stage                                 审计报告阶段 W,CAg7:*  
audit responsibility                                   审计责任 v;;3 K*c>  
audit results                                      审计结果 +YW;63"
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audit risk                                          审计风险 T=M##`jP%  
audit sampling                                          审计抽样 Y&Fg2_\">  
audit sampling techniques                         审计抽样方法，审计抽样技术 BU??}{  
audit strategies                                  审计策略 M a$~B0!;s  
audit summary                                         审计总结，审计小结 Ny $3$5/  
audit team                                         审计小组 il!B={  
audit test                                    审计测试 ,&M#[>\(3  
audit trail                                          审计轨迹 Q25VG5G  
audit work                                        审计工作 y1PyH  
audit working paper                                 审计工作底稿 ;l @lA)i  
audited financial statement                        审计会计报表，已审计财务报表 ,3f>-mP  
Auditing Guidelines (the～)                      审计规范指南 YCxwIzIR  
auditing standards                             审计准则 7[qL~BT+  
audit-oriented working paper                          (审计)业务类工作底稿 j_<!y(W  
authorisation                                     授权 K#X/j'$^  
authorisation of transaction                       交易的授权 )qbkKCq/FB  
availability                                         可获得性 C<(oaeQY  
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balance                                      余额；差额；平衡 #m?)XB^_  
balance sheet                                    资产负债表 >jIn&s!}  
bank                                                 银行 T9Juq6|  
bank account                                    银行账户，银行户头 sHk>ek]2I  
bank statement                                 银行对账单 "H`Be  
barter transaction                              易货交易，以物换物交易 d*gv.mE  
basis of audit                                    审计依据 F
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basis of preparation                                (会计报表的)编制基础 a oU"  
book of account                               账目，账簿 76<mP*
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borrowing                                         借款，贷款，借债 sr&W+4T  
branch                                              分支，分支机构，分店 [{u3g4`}  
brought forward                                (账户余额等的)承上年，承上期，承上页 C]5 kQ1Og  
budget                                              预算 JVy|SA&R  
building                                      建筑物；大楼 |M5#jVXj  
business conditions                                  业务情况，经营情况 lbIPtu  
business licence                               (企业等的)营业执照 SKnYeT  
business relation                                业务关系 ycc G>%>r  
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