[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 jlER_I]  
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审计词汇英汉对照 *DX6m  
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ability to continue as a going concern               持续经营能力 5(MWgC1  
acceptability                                     可接受性，可接受程度 \%NhggS*  
acceptable level of detection risk                     检查风险的可接受水平 OgrUP  
acceptance of engagement                       接受委托 0$,Ag;"^?  
accepting the engagement for the first time              首次接受委托 d@"eWvnlZ  
access to asset                                         对资产的接触 +[r%y,
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according to                                     根据，依据，依照 Z`"UT#^SI  
account balance                                账户余额 8N(bLGUG  
account for                                       对……进行会计处理，核算；解释 ;,'!  
accounting                                        会计，会计学 Wuosr3P  
accounting advisory serve                        会计咨询服务 <uL?7P  
accounting firm                                 会计师事务所 v?<x"XKR  
accounting information                      会计信息，会计资料  | qHWM  
accounting period                             会计期间 Y[T;j p(k  
accounting policies                                   会计政策 ,I=ClmR  
accounting professional bodies                 会计职业组织，会计职业团体 K 3&MR=#^  
accounting records                                   会计记录 -p ) l63  
accounting responsibility                           会计责任 |.:O$/ Tt[  
accounting service                             会计服务 1q~U3'l:$  
accounting standards                                会计准则 _dsd{&  
Accounting Standards for Business Enterprises       企业会计准则 ,-c(D-&  
accounting system                             会计系统 5S$HDO&  
accounting treatment                                会计处理 Vw9^otJu  
accuracy                                    准确性，精确性 dqUhp_f2qK  
additional audit procedures                      追加审计程序 ER5Q` H  
addressee                                         收件人，收信人 g$dL5N7  
Administration of State-owned Assets  (the～)     国有资产管理局 @D"#B@j  
administrative laws and regulations                 行政法规 Njq#@*>[p  
adverse impact                                 不利影响，负面影响 {L$b$u$7:  
adverse opinion                                反对意见 ]-%ZN+  
advisory group                                  咨询组，顾问组 'A!Dg  
agency fee                                        代理费，代理费用 -5vc0"?E  
aggregate                                          总计，合计为…… A>>@&c:(  
alternation of document and record                 变造文件和记录 FEaf&'G]  
alternative audit procedures                      替代审计程序，备选审计程序 FPMhHHM  
amend                                              修改，修订 Z6>:
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amortisation                                      摊销 .1I];Cy0D  
analytical capacity                             分析能力 ]vQo^nOo  
analytical procedures                               分析性程序 UXQ{J5Ox+  
annual financial statements                        年度会计报表，年度财务报表 0 nWV1)Q0=  
appendix                                          附录，附表 7@EYF  
applicable                                         适用的 /GM-#q a  
applicable laws and regulations                 适用的法规 #A]7cMZ'W  
application systems                                  应用系统 (:+IS W  
apply consistently                              一贯地执行，一贯地实施 _5 tw1 >  
appropriate                                       适当的，合适的； s^V8FH  
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appropriate authorization                          适当的授权 tsfOPth$*  
appropriateness of audit evidence                    审计证据的适当性   |J(]  
approval                                    批准，核准 f[.hN  
assertion                                    (会计报表上的)认定；确认 nZ\,
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B"KsYB79t  
asset                                                 资产，财产 (m04Z2#  
asset restructuring                             资产重组 ;\<?LTp/r  
assignment of duties                                 职责的划分 0E\R\KO$>  
assistant                                     助理，助理人员 XZ|"7as  
associated company                                 联属公司，联营公司 '12|:t&7  
association                                        联合，结合；协会，社团 kOdS^-  
assumption                                       假设，假定 a _  
at a given date                                         在某一特定时日 {tR=D_5  
attestation                                         鉴证，公证 :
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attestation service                             鉴证服务 F |P2\SPL  
audit adjustment                                审计调整 'hya#rC&(  
audit areas                                        审计领域 34;c0
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audit conclusion                                审计结论 g=U?{<8.m  
audit effectiveness                             审计效果 8!UZ..  
audit efficiency                                  审计效率 ejr"(m(Xe  
audit engagement letter                      审计业务约定书 GE5@XT  
audit evidence                                          审计证据 lf|^^2'*2<  
audit fee                                    审计费 3Vw%[+lY9  
audit files                                          审计档案 :!}zdeRJ  
audit findings                                     审计中发现的事项 Z:/S@ry  
audit implementation stage                        审计实施阶段 mu{%%b7|^  
audit mark                                        审计标识 iBo-ANnK9  
audit materiality                                 审计重要性 Q.yKbO<[  
audit method                                     审计方法 r`B+ KQ4  
audit objective                                         审计目标，审计目的 GU[Cq=k  
audit of financial statements                      会计报表审计，财务报表审计 rM=Hd/ki5  
audit opinion                                     审计意见 oC7#6W:@w  
audit period                                      被审计期间，被审计年度 b%PVF&C9W  
audit plan                                          审计计划 B:mlBSH  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 FwW%@Y  
audit procedure                                审计程序 +] 5a(/m.~  
audit programme                               审计程序表，具体审计计划 &y(aByI y  
audit report                                       审计报告 1|. 0]~0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6wu/6DO   
audit report with a qualified opinion                 有保留意见的审计报告 R3@iN&  
audit report with an adverse opinion                否定意见的审计报告 $Ilr.6';  
audit report with dual dates                      双重日期审计报告 $`=?Nb@@#  
audit reporting stage                                 审计报告阶段 GUp51*#XR  
audit responsibility                                   审计责任 &pba~X.u  
audit results                                      审计结果 WX=+\`NyJ(  
audit risk                                          审计风险 kcOpO<oE  
audit sampling                                          审计抽样 ^|K*lI/  
audit sampling techniques                         审计抽样方法，审计抽样技术  C|lMXp\*  
audit strategies                                  审计策略 H~~(v52wD  
audit summary                                         审计总结，审计小结 ^Q OvK>W<  
audit team                                         审计小组 =[jBOx&  
audit test                                    审计测试 qt:->yiq+  
audit trail                                          审计轨迹 dY|jV}%T  
audit work                                        审计工作 |1<Z3\+_/  
audit working paper                                 审计工作底稿 3
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audited financial statement                        审计会计报表，已审计财务报表 8n:D#`K  
Auditing Guidelines (the～)                      审计规范指南 }>1E,3A:%G  
auditing standards                             审计准则 ^7''x,I  
audit-oriented working paper                          (审计)业务类工作底稿 uf>w*[m5  
authorisation                                     授权 6h,'#|:d  
authorisation of transaction                       交易的授权 C`#N Q*O  
availability                                         可获得性  WcJ{}V9  
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balance                                      余额；差额；平衡 .Lp-'!i  
balance sheet                                    资产负债表 gU%GM  
bank                                                 银行 mzw*6e2T  
bank account                                    银行账户，银行户头 6\Z^L1973  
bank statement                                 银行对账单 co@8w!W  
barter transaction                              易货交易，以物换物交易 n^%u9H  
basis of audit                                    审计依据 n$?oZ*;  
basis of preparation                                (会计报表的)编制基础 TSk6Q'L\v  
book of account                               账目，账簿 >I!(CM":s$  
borrowing                                         借款，贷款，借债 0IdD  
branch                                              分支，分支机构，分店 V&nN/CF  
brought forward                                (账户余额等的)承上年，承上期，承上页 >@%!r  
budget                                              预算 ;'Q{ ywr  
building                                      建筑物；大楼 qXF"1f_+  
business conditions                                  业务情况，经营情况 FV9RrI2  
business licence                               (企业等的)营业执照 5a ~1RL   
business relation                                业务关系 Xo5L:(
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