[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 XB zcbS+  
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审计词汇英汉对照 kU0e;r1N  
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ability to continue as a going concern               持续经营能力 ,,OO2EgZ`  
acceptability                                     可接受性，可接受程度 ,dP-sD;<  
acceptable level of detection risk                     检查风险的可接受水平 >:WnCkbp  
acceptance of engagement                       接受委托 IOtSAf  
accepting the engagement for the first time              首次接受委托 z1K@AaRx  
access to asset                                         对资产的接触 ( w}iEm\b  
according to                                     根据，依据，依照 To.CY^M  
account balance                                账户余额 vvwNJyU-  
account for                                       对……进行会计处理，核算；解释 r3*0`Rup  
accounting                                        会计，会计学 R.-2shOE'  
accounting advisory serve                        会计咨询服务 q#$Al  
accounting firm                                 会计师事务所 BagO0#  
accounting information                      会计信息，会计资料 8>%:MS"  
accounting period                             会计期间 nkUSd}a`r  
accounting policies                                   会计政策 {26/SY  
accounting professional bodies                 会计职业组织，会计职业团体 (R5n
ND  
accounting records                                   会计记录 J'jwRn  
accounting responsibility                           会计责任 e0Zwhz,  
accounting service                             会计服务 G(" S6u  
accounting standards                                会计准则 V.?N
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Accounting Standards for Business Enterprises       企业会计准则 ..'k+0u^  
accounting system                             会计系统 yPs4S?<s  
accounting treatment                                会计处理 5[suwaJQ  
accuracy                                    准确性，精确性 ZCVwQ#Xe+  
additional audit procedures                      追加审计程序 AwN7/M~'  
addressee                                         收件人，收信人 K Rs e  
Administration of State-owned Assets  (the～)     国有资产管理局 e)"]H*  
administrative laws and regulations                 行政法规 Sc#B-4m  
adverse impact                                 不利影响，负面影响 PT4Wox9U  
adverse opinion                                反对意见 l+`f\},  
advisory group                                  咨询组，顾问组 Jr+~'  
agency fee                                        代理费，代理费用 Myaj81  
aggregate                                          总计，合计为…… 5n{J}0C  
alternation of document and record                 变造文件和记录 c AnL,?_v  
alternative audit procedures                      替代审计程序，备选审计程序 oe$&X&  
amend                                              修改，修订 dnRbt{`jP  
amortisation                                      摊销 _kGJqyYV  
analytical capacity                             分析能力 q% *-4GP  
analytical procedures                               分析性程序 #e)A  
annual financial statements                        年度会计报表，年度财务报表 nE;^xMOK!  
appendix                                          附录，附表 `<_A#@  
applicable                                         适用的 P5-1z&9O  
applicable laws and regulations                 适用的法规 $v5
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application systems                                  应用系统 q=Xda0c  
apply consistently                              一贯地执行，一贯地实施 j=c=Pe"?u  
appropriate                                       适当的，合适的； ,t?c=u\5  
征用，挪用 D_kz'0^|  
appropriate authorization                          适当的授权 nwSujD  
appropriateness of audit evidence                    审计证据的适当性 d^b(Uo=$  
approval                                    批准，核准 cC@.&  
assertion                                    (会计报表上的)认定；确认 tf<}%4G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P5;n(E(19  
asset                                                 资产，财产 vfBIQfH  
asset restructuring                             资产重组 2yB)2n#ut  
assignment of duties                                 职责的划分 S\wh *'Y  
assistant                                     助理，助理人员 wMc/Og  
associated company                                 联属公司，联营公司 ;6+e!h'1  
association                                        联合，结合；协会，社团 CVxqNR*DN  
assumption                                       假设，假定 y-C=_v_X  
at a given date                                         在某一特定时日 /1D]\k()  
attestation                                         鉴证，公证 q-? k=RX`  
attestation service                             鉴证服务 Z!# n55|  
audit adjustment                                审计调整 'DLgOUvh  
audit areas                                        审计领域 <=O/_Iu (  
audit conclusion                                审计结论 itotn!Wb`  
audit effectiveness                             审计效果 hv.33l  
audit efficiency                                  审计效率 MC\rx=cR\  
audit engagement letter                      审计业务约定书 "!w$7| %T  
audit evidence                                          审计证据 5l_ >QB  
audit fee                                    审计费 Lvco9 Ak  
audit files                                          审计档案 CB!5>k+mC  
audit findings                                     审计中发现的事项 "p Rr>Fa  
audit implementation stage                        审计实施阶段 v$n J$M&k  
audit mark                                        审计标识 ?so=k&I-M  
audit materiality                                 审计重要性 KH=4A-e,0  
audit method                                     审计方法 r [NI#wW  
audit objective                                         审计目标，审计目的 +,8j]<wpo  
audit of financial statements                      会计报表审计，财务报表审计 AhozrroV  
audit opinion                                     审计意见 mHj3ItXUu  
audit period                                      被审计期间，被审计年度 %KjvV<f-a  
audit plan                                          审计计划 "K Or)QD/  
audit planning                                    编制审计计划，制定审计计划，审计计划 &Hl*Eg f  
audit planning stage                                  审计计划阶段 c>~q2_}W(  
audit procedure                                审计程序 /Ko{S_3<I  
audit programme                               审计程序表，具体审计计划 .@5RoD[o  
audit report                                       审计报告 LA +BH_t&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WSi`KNX  
audit report with a qualified opinion                 有保留意见的审计报告 f52*s#4}  
audit report with an adverse opinion                否定意见的审计报告 n PAl8  
audit report with dual dates                      双重日期审计报告 pwIu;:O!?  
audit reporting stage                                 审计报告阶段 ;~^9$Z@%Q  
audit responsibility                                   审计责任 [\_#n5  
audit results                                      审计结果 {.r jp`39  
audit risk                                          审计风险 }piDg(D  
audit sampling                                          审计抽样 #E'aa'P}  
audit sampling techniques                         审计抽样方法，审计抽样技术 E\_Wpk  
audit strategies                                  审计策略 <i1.W!%  
audit summary                                         审计总结，审计小结 \gU=B|W  
audit team                                         审计小组 178u4$# b  
audit test                                    审计测试 BH;7CK=7R  
audit trail                                          审计轨迹 |Q|vCWel{  
audit work                                        审计工作 Le?yz f  
audit working paper                                 审计工作底稿 p?
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audited financial statement                        审计会计报表，已审计财务报表 U%PII>s'#  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 H?H(=  
audit-oriented working paper                          (审计)业务类工作底稿 q8=hUD%5C  
authorisation                                     授权 ,ve$bSp  
authorisation of transaction                       交易的授权 {hRM=f7  
availability                                         可获得性 ZC!GKWP2  
B !et[Rdbu  
balance                                      余额；差额；平衡 _yH=w'8.  
balance sheet                                    资产负债表 o$XJSz|6  
bank                                                 银行 Cg]Iz<<bE  
bank account                                    银行账户，银行户头 +`(,1L1  
bank statement                                 银行对账单 ,Oj 53w=  
barter transaction                              易货交易，以物换物交易 
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basis of audit                                    审计依据 lFZ}.  
basis of preparation                                (会计报表的)编制基础 9)~Ha iVB  
book of account                               账目，账簿 <\6<-x(H5  
borrowing                                         借款，贷款，借债 tqMOhR  
branch                                              分支，分支机构，分店 ^1}Y=!&  
brought forward                                (账户余额等的)承上年，承上期，承上页 4k6,pt"  
budget                                              预算 lYq/ n&@_1  
building                                      建筑物；大楼 :enmMB#%  
business conditions                                  业务情况，经营情况 G&DL)ePu]m  
business licence                               (企业等的)营业执照 uK!G-1   
business relation                                业务关系 ^{l^Z +b.  
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