[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 &AoXv`l4
 
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审计词汇英汉对照 A ElNf:  
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ability to continue as a going concern               持续经营能力 WSWaq\9]8  
acceptability                                     可接受性，可接受程度 sj0Hv d9  
acceptable level of detection risk                     检查风险的可接受水平 {LrezE4  
acceptance of engagement                       接受委托 $
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accepting the engagement for the first time              首次接受委托 v>;6pcp[F  
access to asset                                         对资产的接触 G%Wjtrpj  
according to                                     根据，依据，依照 Z_ak4C  
account balance                                账户余额 }
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account for                                       对……进行会计处理，核算；解释 ,M5zhp$  
accounting                                        会计，会计学 w)5eD+n\-  
accounting advisory serve                        会计咨询服务 3{]csZvW  
accounting firm                                 会计师事务所 A@f`g[q  
accounting information                      会计信息，会计资料 tb"
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accounting period                             会计期间 D )K/zh)  
accounting policies                                   会计政策 6rq:jvlx$  
accounting professional bodies                 会计职业组织，会计职业团体 " q0lh  
accounting records                                   会计记录 5O]ph[7  
accounting responsibility                           会计责任 <x53b/ft  
accounting service                             会计服务
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accounting standards                                会计准则 @m<xpel  
Accounting Standards for Business Enterprises       企业会计准则 Ip |~j} }  
accounting system                             会计系统 3tA6r  
accounting treatment                                会计处理 :BNqr[=b  
accuracy                                    准确性，精确性 ")i4w{_y  
additional audit procedures                      追加审计程序 3.xsCcmP  
addressee                                         收件人，收信人 ,_F1g<^@u  
Administration of State-owned Assets  (the～)     国有资产管理局 ri.; &  
administrative laws and regulations                 行政法规 &Plc  
adverse impact                                 不利影响，负面影响 L|u\3.:  
adverse opinion                                反对意见 Pz:,q~  
advisory group                                  咨询组，顾问组 Nw/4z$].J  
agency fee                                        代理费，代理费用 ?WKFDL'_0j  
aggregate                                          总计，合计为…… l> W?XH  
alternation of document and record                 变造文件和记录  wC}anq>>  
alternative audit procedures                      替代审计程序，备选审计程序 J)"2^?!&B  
amend                                              修改，修订 K_ G(J>  
amortisation                                      摊销 dNUi|IYm$  
analytical capacity                             分析能力 )4toBDg"  
analytical procedures                               分析性程序 wJNiw)C  
annual financial statements                        年度会计报表，年度财务报表 &&nvv&a  
appendix                                          附录，附表
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applicable                                         适用的 .Wc<(pfa  
applicable laws and regulations                 适用的法规 l#Ipo5
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application systems                                  应用系统 .-awl1 W  
apply consistently                              一贯地执行，一贯地实施 0L S,(v4  
appropriate                                       适当的，合适的； -B*= V  
征用，挪用 W_Z%CBjcT  
appropriate authorization                          适当的授权 ~a^mLnY@  
appropriateness of audit evidence                    审计证据的适当性 [U5[;BNRD  
approval                                    批准，核准 N^*%{[<5  
assertion                                    (会计报表上的)认定；确认 X3-pj<JLY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qRZv[T%*Q  
asset                                                 资产，财产 ^<}9#q/rt  
asset restructuring                             资产重组 |A0BYzlVc  
assignment of duties                                 职责的划分 "3(""0Q  
assistant                                     助理，助理人员 iP]KV.e'/C  
associated company                                 联属公司，联营公司 M%92^;|`  
association                                        联合，结合；协会，社团 07P/A^Mkx  
assumption                                       假设，假定 l=GcgxD+"d  
at a given date                                         在某一特定时日 T~8==Z{[  
attestation                                         鉴证，公证 4>-'wMW")  
attestation service                             鉴证服务 >E;kM B  
audit adjustment                                审计调整 <2"'R(4",  
audit areas                                        审计领域 BiT #bg  
audit conclusion                                审计结论 Ti$G2dBO  
audit effectiveness                             审计效果 2Tec#eYe  
audit efficiency                                  审计效率 zo6|1xq  
audit engagement letter                      审计业务约定书 -d1 YG[1|  
audit evidence                                          审计证据 AJ}QS?p8s  
audit fee                                    审计费 m!Cvd9X=  
audit files                                          审计档案 $P&{DOiKS  
audit findings                                     审计中发现的事项 =(2y$,6g?  
audit implementation stage                        审计实施阶段 LM\H%=*L  
audit mark                                        审计标识 Oi%\'biM  
audit materiality                                 审计重要性
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audit method                                     审计方法 R
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audit objective                                         审计目标，审计目的 U*(/eEtd-  
audit of financial statements                      会计报表审计，财务报表审计 T$rhz)_q  
audit opinion                                     审计意见 `?E|frz[  
audit period                                      被审计期间，被审计年度 >Q3_-yY+  
audit plan                                          审计计划 55q!2>Jh.  
audit planning                                    编制审计计划，制定审计计划，审计计划 Heh.CD)Q  
audit planning stage                                  审计计划阶段 7 ^)8DwAl  
audit procedure                                审计程序 fGjYWw  
audit programme                               审计程序表，具体审计计划 Fn xPM`Zx  
audit report                                       审计报告 P1C{G'cR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K)b@,/5  
audit report with a qualified opinion                 有保留意见的审计报告 G5*"P!@6  
audit report with an adverse opinion                否定意见的审计报告 f#mNx  
audit report with dual dates                      双重日期审计报告 $~7uDq  
audit reporting stage                                 审计报告阶段 `
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audit responsibility                                   审计责任 dhrh "x_?:  
audit results                                      审计结果 cD.a
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audit risk                                          审计风险 f euAT L]  
audit sampling                                          审计抽样 WbJ|]}hJ\  
audit sampling techniques                         审计抽样方法，审计抽样技术 HQ /D)D  
audit strategies                                  审计策略 \ SCi\j/a(  
audit summary                                         审计总结，审计小结 Fi+8|/5  
audit team                                         审计小组 ~:FF"T>  
audit test                                    审计测试 #qLsAw--Q  
audit trail                                          审计轨迹 D/[;Y<X#V  
audit work                                        审计工作 TOT#l6yqdd  
audit working paper                                 审计工作底稿 CP0;<}k  
audited financial statement                        审计会计报表，已审计财务报表 /U$5'BoS  
Auditing Guidelines (the～)                      审计规范指南 F$/7X~*  
auditing standards                             审计准则 :2t0//@X  
audit-oriented working paper                          (审计)业务类工作底稿 8c`EB-y  
authorisation                                     授权 A@uU*]TqJ8  
authorisation of transaction                       交易的授权 mH.c`*  
availability                                         可获得性 )J^5?A  
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balance                                      余额；差额；平衡 r4 $<,~  
balance sheet                                    资产负债表 <)$&V*\  
bank                                                 银行 &?[g8A  
bank account                                    银行账户，银行户头 
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bank statement                                 银行对账单 f9K+o-P.h  
barter transaction                              易货交易，以物换物交易 :6gRoMb]  
basis of audit                                    审计依据 v6U Gr4  
basis of preparation                                (会计报表的)编制基础 zMke}2  
book of account                               账目，账簿 V15/~  
borrowing                                         借款，贷款，借债 ;!S i_b2  
branch                                              分支，分支机构，分店 HPMj+ xH  
brought forward                                (账户余额等的)承上年，承上期，承上页 C'~Eq3  
budget                                              预算 ^HhV?Iqg  
building                                      建筑物；大楼 Sw.k
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business conditions                                  业务情况，经营情况 n'To:  
business licence                               (企业等的)营业执照 ~4+ICC bH  
business relation                                业务关系 Mfn^v:Q#  
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