[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
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审计词汇英汉对照 @z RB4d$  
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ability to continue as a going concern               持续经营能力 zUu>kJZ  
acceptability                                     可接受性，可接受程度 LX&P]{qKS  
acceptable level of detection risk                     检查风险的可接受水平 ?LFSR  
acceptance of engagement                       接受委托 U.0/r!po  
accepting the engagement for the first time              首次接受委托 nU *fne?  
access to asset                                         对资产的接触 d9( Sj?  
according to                                     根据，依据，依照 Y% 9F  
account balance                                账户余额 8H b|'Q|^  
account for                                       对……进行会计处理，核算；解释 ea+rjvm  
accounting                                        会计，会计学 0)4 4*T  
accounting advisory serve                        会计咨询服务 3]'z8i({7Y  
accounting firm                                 会计师事务所 Ol0|)0  
accounting information                      会计信息，会计资料 I]
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accounting period                             会计期间 <}1%">RA  
accounting policies                                   会计政策 |O2PcYNu  
accounting professional bodies                 会计职业组织，会计职业团体 Qq`\C0RZ  
accounting records                                   会计记录 _x{x#d;L3  
accounting responsibility                           会计责任 7rg[5hP T  
accounting service                             会计服务 F'*&-l  
accounting standards                                会计准则 0-HE, lv  
Accounting Standards for Business Enterprises       企业会计准则 v[ '5X  
accounting system                             会计系统 *xC '  
accounting treatment                                会计处理 8hp]+k_y  
accuracy                                    准确性，精确性 wQ^a2$Z  
additional audit procedures                      追加审计程序 Bb`^,?m  
addressee                                         收件人，收信人 DV"ri  
Administration of State-owned Assets  (the～)     国有资产管理局 ^)pY2t<^  
administrative laws and regulations                 行政法规 TZ2f-KI  
adverse impact                                 不利影响，负面影响 N9<eU!4>  
adverse opinion                                反对意见 [40 YoVlfM  
advisory group                                  咨询组，顾问组 TI
 
agency fee                                        代理费，代理费用 b1o(CG(}*  
aggregate                                          总计，合计为…… A'EA!  
alternation of document and record                 变造文件和记录 h`j gF  
alternative audit procedures                      替代审计程序，备选审计程序 .Ps;O  
amend                                              修改，修订 CcTJCuOS  
amortisation                                      摊销 |O?Aj1g[c?  
analytical capacity                             分析能力 ]FBfh.#X@  
analytical procedures                               分析性程序 ?
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annual financial statements                        年度会计报表，年度财务报表 gjV&X N  
appendix                                          附录，附表 KK?~i[a L  
applicable                                         适用的 f7s.\  
applicable laws and regulations                 适用的法规 wSMgBRV#^  
application systems                                  应用系统 QPEv@laM  
apply consistently                              一贯地执行，一贯地实施 jp]JFh;3  
appropriate                                       适当的，合适的； JGe;$5|q8  
征用，挪用 |T%/d#b~  
appropriate authorization                          适当的授权 +h/$_5  
appropriateness of audit evidence                    审计证据的适当性 _HQa3wj  
approval                                    批准，核准 OUPpz_y  
assertion                                    (会计报表上的)认定；确认 CmZ?uo+Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =l+p nG  
asset                                                 资产，财产 `L>'9rbZO  
asset restructuring                             资产重组 9P$'ON'"  
assignment of duties                                 职责的划分 KI{u:Lbi  
assistant                                     助理，助理人员 uJ$,e5q  
associated company                                 联属公司，联营公司 {Hv=iVmt  
association                                        联合，结合；协会，社团 2H#vA  
assumption                                       假设，假定 tWFJ
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at a given date                                         在某一特定时日 |7-tUHMo[  
attestation                                         鉴证，公证 s7?kU3y=s  
attestation service                             鉴证服务 ^5+-7+-S  
audit adjustment                                审计调整 T9^i#8-^  
audit areas                                        审计领域 U DG _APf  
audit conclusion                                审计结论 ElAG~u?  
audit effectiveness                             审计效果 Q8n?7JB  
audit efficiency                                  审计效率 /Kvb$]F+!  
audit engagement letter                      审计业务约定书 :<W8uDAs  
audit evidence                                          审计证据 itU01  
audit fee                                    审计费 0)NHjKP  
audit files                                          审计档案 ".u?-xcbJ  
audit findings                                     审计中发现的事项 b/EvcN8 }  
audit implementation stage                        审计实施阶段 (2(hl--'n  
audit mark                                        审计标识 i/L1KiCLx  
audit materiality                                 审计重要性 L!Ro`6|7;  
audit method                                     审计方法 N?XN$hwdZ  
audit objective                                         审计目标，审计目的 -*EJj>x  
audit of financial statements                      会计报表审计，财务报表审计 d~8Q)"6 [  
audit opinion                                     审计意见 /d4xHt5a  
audit period                                      被审计期间，被审计年度 KlPH.R3MPO  
audit plan                                          审计计划 C*9m `xh  
audit planning                                    编制审计计划，制定审计计划，审计计划 {e^llfj$#  
audit planning stage                                  审计计划阶段 _W+TZa@_  
audit procedure                                审计程序 "J9+~)e^!  
audit programme                               审计程序表，具体审计计划 sw1XN?O  
audit report                                       审计报告 =h)H`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0[];c$r<  
audit report with a qualified opinion                 有保留意见的审计报告 Du/s  
audit report with an adverse opinion                否定意见的审计报告 7\xa_nrI  
audit report with dual dates                      双重日期审计报告 ziOmmL(r  
audit reporting stage                                 审计报告阶段 wmIq{CXx,  
audit responsibility                                   审计责任 NXx}KF c  
audit results                                      审计结果 JeA}d  
audit risk                                          审计风险 %lPP1 R  
audit sampling                                          审计抽样 sDiYm}W  
audit sampling techniques                         审计抽样方法，审计抽样技术 r\]WDX!`  
audit strategies                                  审计策略 pkoHi'}}$  
audit summary                                         审计总结，审计小结 ,'j5tU?c  
audit team                                         审计小组 R3~&|>7/T  
audit test                                    审计测试
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audit trail                                          审计轨迹 "hvw2lyp3  
audit work                                        审计工作 S:d`z'  
audit working paper                                 审计工作底稿 !qR(Rn  
audited financial statement                        审计会计报表，已审计财务报表 )Mok$  
Auditing Guidelines (the～)                      审计规范指南 Q,$x6YwE  
auditing standards                             审计准则 s0:1G -I  
audit-oriented working paper                          (审计)业务类工作底稿 s)V
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authorisation                                     授权 &ke4":7X  
authorisation of transaction                       交易的授权 q\,H9/.0k  
availability                                         可获得性 x.q%O1  
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balance                                      余额；差额；平衡 `/U:u9H9v  
balance sheet                                    资产负债表 >3bpa<M_  
bank                                                 银行 *M*k-Z':.*  
bank account                                    银行账户，银行户头 i8{jMe!Sa  
bank statement                                 银行对账单 @sDd:>t  
barter transaction                              易货交易，以物换物交易 JG_7G=~  
basis of audit                                    审计依据 GgtL./m  
basis of preparation                                (会计报表的)编制基础 `{/=i|6  
book of account                               账目，账簿 Xy{b(b;9  
borrowing                                         借款，贷款，借债 ,QQ:
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branch                                              分支，分支机构，分店 K5KN}sRs"  
brought forward                                (账户余额等的)承上年，承上期，承上页 __9673y  
budget                                              预算 p.%$  
building                                      建筑物；大楼 ~ce. &C7cR  
business conditions                                  业务情况，经营情况 *0U(nCT&m  
business licence                               (企业等的)营业执照 O[]+v  
business relation                                业务关系 OLi;/(g  
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