[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 mPI8_ 5V8]  
　　
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审计词汇英汉对照 }|P
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ability to continue as a going concern               持续经营能力 W
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acceptability                                     可接受性，可接受程度 q_-7i  
acceptable level of detection risk                     检查风险的可接受水平 mM`wITy  
acceptance of engagement                       接受委托 ]-ZEWt6lsc  
accepting the engagement for the first time              首次接受委托 m[j70jYe  
access to asset                                         对资产的接触 ,%\o4Rc'o  
according to                                     根据，依据，依照 fS~;>n%R  
account balance                                账户余额 9U$EJN_G  
account for                                       对……进行会计处理，核算；解释 .e=C{  
accounting                                        会计，会计学 EEGy!bff  
accounting advisory serve                        会计咨询服务 %f($*l.  
accounting firm                                 会计师事务所 z9aY]lHY  
accounting information                      会计信息，会计资料 pdE3r$C  
accounting period                             会计期间 <n]x#0p  
accounting policies                                   会计政策 ^]{R.(#z  
accounting professional bodies                 会计职业组织，会计职业团体 &f&z_WU  
accounting records                                   会计记录 )M)7"PC  
accounting responsibility                           会计责任 f=)2f=  
accounting service                             会计服务 e{m2l2Tx:  
accounting standards                                会计准则 v
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Accounting Standards for Business Enterprises       企业会计准则 r*Yi1j/  
accounting system                             会计系统 ]T%rjsN  
accounting treatment                                会计处理 T49zcJf;  
accuracy                                    准确性，精确性 ],P;WPU  
additional audit procedures                      追加审计程序 Mbjvh2z  
addressee                                         收件人，收信人 [B+W%g(c-  
Administration of State-owned Assets  (the～)     国有资产管理局 `Od5Gh  
administrative laws and regulations                 行政法规 a'z)  
adverse impact                                 不利影响，负面影响 <~ Sz04  
adverse opinion                                反对意见 OKoan$#sn  
advisory group                                  咨询组，顾问组 ULQMG'P^D  
agency fee                                        代理费，代理费用 &197P7&o  
aggregate                                          总计，合计为…… cReB~wk  
alternation of document and record                 变造文件和记录 ANgw"&&>(  
alternative audit procedures                      替代审计程序，备选审计程序 s`0QA!G{-  
amend                                              修改，修订 66fO7OJs  
amortisation                                      摊销 -wjN"g<  
analytical capacity                             分析能力 *4V=z#  
analytical procedures                               分析性程序 x g0iN'e'K  
annual financial statements                        年度会计报表，年度财务报表 9uGrk^<t  
appendix                                          附录，附表 OoWyPdC+P  
applicable                                         适用的 iezO9`  
applicable laws and regulations                 适用的法规 vd8{c7g:n  
application systems                                  应用系统 Lq
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apply consistently                              一贯地执行，一贯地实施 /iX+R@  
appropriate                                       适当的，合适的； {?yr'*  
征用，挪用 #-bA[eQV  
appropriate authorization                          适当的授权 y\a1iy  
appropriateness of audit evidence                    审计证据的适当性 xD6@Qk  
approval                                    批准，核准 nw-I|PVTNa  
assertion                                    (会计报表上的)认定；确认 >yULC|'F&~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ra o[VZ  
asset                                                 资产，财产 ayiu,DXx  
asset restructuring                             资产重组 ~$~5qwl  
assignment of duties                                 职责的划分 mya_4I m  
assistant                                     助理，助理人员 t25,0<iW  
associated company                                 联属公司，联营公司 y~FV2$  
association                                        联合，结合；协会，社团 ,G2TV
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assumption                                       假设，假定 o93`|yWl  
at a given date                                         在某一特定时日 1;{Rhu7* k  
attestation                                         鉴证，公证 -?0qf,W.  
attestation service                             鉴证服务 (;q;E\Ejq  
audit adjustment                                审计调整 5F~'gLH/F-  
audit areas                                        审计领域 vMS |$L  
audit conclusion                                审计结论 !_"fP:T>  
audit effectiveness                             审计效果 Rb.SY{}C  
audit efficiency                                  审计效率 Z:*76PP,  
audit engagement letter                      审计业务约定书 (2=Zm@Zpf  
audit evidence                                          审计证据 )Q.>rX,F  
audit fee                                    审计费 )'~6HO8Z  
audit files                                          审计档案 ;UfCj5`Q)4  
audit findings                                     审计中发现的事项  Z
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audit implementation stage                        审计实施阶段 v#!%GEg1r  
audit mark                                        审计标识 0|a(]a}V*j  
audit materiality                                 审计重要性 tQjLOv+?=  
audit method                                     审计方法 G%s2P.cd  
audit objective                                         审计目标，审计目的 *FMMjz  
audit of financial statements                      会计报表审计，财务报表审计 'nwx9] q  
audit opinion                                     审计意见 9pX&ZjYP-  
audit period                                      被审计期间，被审计年度 T7#W0
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audit plan                                          审计计划 dUQDOo  
audit planning                                    编制审计计划，制定审计计划，审计计划 {QwHc5Bf  
audit planning stage                                  审计计划阶段 I= &stsH  
audit procedure                                审计程序 s#WAR]x0x  
audit programme                               审计程序表，具体审计计划 %oO4|JkJX  
audit report                                       审计报告 HB
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 43@{JK9G  
audit report with a qualified opinion                 有保留意见的审计报告 K2<9mDn&  
audit report with an adverse opinion                否定意见的审计报告 D8xmE2%  
audit report with dual dates                      双重日期审计报告 jJ5W>Q1mK$  
audit reporting stage                                 审计报告阶段 Vb= Mg  
audit responsibility                                   审计责任 smnSDS  
audit results                                      审计结果 sn)3ZA  
audit risk                                          审计风险 fc |GArL#}  
audit sampling                                          审计抽样 <UQe.K"  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;t|Ii8Ne  
audit strategies                                  审计策略 m5r7  
audit summary                                         审计总结，审计小结 v^1pN>#%g  
audit team                                         审计小组 ,=#F//  
audit test                                    审计测试 z&fwE$Nm  
audit trail                                          审计轨迹 i~{Ufi  
audit work                                        审计工作 /|D
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audit working paper                                 审计工作底稿 iy%ZQ[Un  
audited financial statement                        审计会计报表，已审计财务报表 y$_eCmq  
Auditing Guidelines (the～)                      审计规范指南 *exS6@N]  
auditing standards                             审计准则 D>LZP!  
audit-oriented working paper                          (审计)业务类工作底稿 GhIK
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authorisation                                     授权 zc;|fHW~O  
authorisation of transaction                       交易的授权 OR;uqV@  
availability                                         可获得性 DKBSFm{~Q  
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balance                                      余额；差额；平衡 yc?a=6q'm  
balance sheet                                    资产负债表 <psZQdH  
bank                                                 银行 }Nf%n@  
bank account                                    银行账户，银行户头 |v({-*
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bank statement                                 银行对账单 Yj6*NZ*  
barter transaction                              易货交易，以物换物交易  <c2'0I >  
basis of audit                                    审计依据 w.?:SD  
basis of preparation                                (会计报表的)编制基础 N19({0+i2  
book of account                               账目，账簿 #g]vc_V  
borrowing                                         借款，贷款，借债 Kq;8=xP[  
branch                                              分支，分支机构，分店 7eV di*  
brought forward                                (账户余额等的)承上年，承上期，承上页 eep1I :N  
budget                                              预算 ,f[>L|?e  
building                                      建筑物；大楼 %>g3~yl  
business conditions                                  业务情况，经营情况 oyYR-
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business licence                               (企业等的)营业执照 -(~!Jo_*'  
business relation                                业务关系 ,}K7Dg^1  
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