[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 Z|k>)pv@  
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审计词汇英汉对照 `{GI^kgJ9  
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ability to continue as a going concern               持续经营能力 8uq`^l%KkZ  
acceptability                                     可接受性，可接受程度 :k b2v1{\  
acceptable level of detection risk                     检查风险的可接受水平 .%x%b6EI  
acceptance of engagement                       接受委托 YooPHeQ  
accepting the engagement for the first time              首次接受委托 V }?MP-.c  
access to asset                                         对资产的接触 ??u*qO:p  
according to                                     根据，依据，依照  Z,Z4Sp  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 q@(M D3OE  
accounting                                        会计，会计学 HZJ)q`1E  
accounting advisory serve                        会计咨询服务 |@*3 nb8  
accounting firm                                 会计师事务所 )nM<qaI{  
accounting information                      会计信息，会计资料 +$;*"o  
accounting period                             会计期间 61 8k-  
accounting policies                                   会计政策 Q dPqcw4+X  
accounting professional bodies                 会计职业组织，会计职业团体 FJCLK#-  
accounting records                                   会计记录 S8Ec.]T  
accounting responsibility                           会计责任 bK69Rb@\A  
accounting service                             会计服务 gx ]5)O  
accounting standards                                会计准则 GVKc4HGt  
Accounting Standards for Business Enterprises       企业会计准则 N}\%r&KR=  
accounting system                             会计系统 W_bp~Wu  
accounting treatment                                会计处理 qvs&*lBY  
accuracy                                    准确性，精确性 V7}]39m(s  
additional audit procedures                      追加审计程序 fuQk}OW{  
addressee                                         收件人，收信人 #M5pQ&yZy  
Administration of State-owned Assets  (the～)     国有资产管理局 AdgZau[Y6  
administrative laws and regulations                 行政法规 vXLGdv::  
adverse impact                                 不利影响，负面影响 r>;(\_@  
adverse opinion                                反对意见 fG_<HJS(~  
advisory group                                  咨询组，顾问组 ^(+@uuBx  
agency fee                                        代理费，代理费用 3o^~6A  
aggregate                                          总计，合计为…… 4o69t  
alternation of document and record                 变造文件和记录 Xf%vfAf  
alternative audit procedures                      替代审计程序，备选审计程序 F6Ne?[b  
amend                                              修改，修订 ;BmPP
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amortisation                                      摊销 )zv"<>Q 6  
analytical capacity                             分析能力 %u!)1oOIz  
analytical procedures                               分析性程序 jb83Y>  
annual financial statements                        年度会计报表，年度财务报表 &WJ;s*  
appendix                                          附录，附表 '(fzznRH  
applicable                                         适用的 l 0K_29^  
applicable laws and regulations                 适用的法规 [R(dCq>  
application systems                                  应用系统 9
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apply consistently                              一贯地执行，一贯地实施 6c[Slq!KA  
appropriate                                       适当的，合适的； U_C[9Z'P  
征用，挪用 3S=$ng  
appropriate authorization                          适当的授权 vtw97G  
appropriateness of audit evidence                    审计证据的适当性 }Dx5W9Ri"  
approval                                    批准，核准 OD6dMql  
assertion                                    (会计报表上的)认定；确认 -_^#7]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !IC@^kkh{  
asset                                                 资产，财产 KSve_CBOh  
asset restructuring                             资产重组 =: =s  
assignment of duties                                 职责的划分 9ePR6WS4  
assistant                                     助理，助理人员 2= )V"lR\  
associated company                                 联属公司，联营公司 qS/ 'Kyp_  
association                                        联合，结合；协会，社团 E^C [G)7n  
assumption                                       假设，假定 IO{iQ-Mg  
at a given date                                         在某一特定时日 5;CqGzgoP  
attestation                                         鉴证，公证 #:E^($v  
attestation service                             鉴证服务 'byao03  
audit adjustment                                审计调整 ,Yu2K`  
audit areas                                        审计领域 *],=!  
audit conclusion                                审计结论 Ij?Qs{V  
audit effectiveness                             审计效果 1B`JvNtd  
audit efficiency                                  审计效率 @@5JuI-!  
audit engagement letter                      审计业务约定书 <Q@{6  
audit evidence                                          审计证据 r"W<1Hu  
audit fee                                    审计费 IN=l|Q$8f  
audit files                                          审计档案 /xb37,   
audit findings                                     审计中发现的事项 $AF,4Ir-b+  
audit implementation stage                        审计实施阶段 LM*m>n*  
audit mark                                        审计标识 |]'gd)%S\  
audit materiality                                 审计重要性 3^`.bm4 ^  
audit method                                     审计方法 0Ci:w|J  
audit objective                                         审计目标，审计目的 %:.IG.`d  
audit of financial statements                      会计报表审计，财务报表审计 J:dNV<A^  
audit opinion                                     审计意见 fiQ/ &]|5  
audit period                                      被审计期间，被审计年度 $%zM Z  
audit plan                                          审计计划 b 4CXif  
audit planning                                    编制审计计划，制定审计计划，审计计划 =/kT|  
audit planning stage                                  审计计划阶段 @#::C@V]  
audit procedure                                审计程序 -c p)aH)  
audit programme                               审计程序表，具体审计计划 _Kv;hR>  
audit report                                       审计报告 1Ba.'~:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *lyRy/POB  
audit report with a qualified opinion                 有保留意见的审计报告 :9W)CwZ)V  
audit report with an adverse opinion                否定意见的审计报告 Tl S904'  
audit report with dual dates                      双重日期审计报告 U(\ ^!S1  
audit reporting stage                                 审计报告阶段 xz){RkVzP  
audit responsibility                                   审计责任 z<u@::  
audit results                                      审计结果 Dw&_6\F @  
audit risk                                          审计风险 gx=2]~O1(  
audit sampling                                          审计抽样 WZf}1.Mh*  
audit sampling techniques                         审计抽样方法，审计抽样技术 Za'
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audit strategies                                  审计策略 "FXT8Qxg  
audit summary                                         审计总结，审计小结 x<>In"QV
 
audit team                                         审计小组 ^fhkWx4i  
audit test                                    审计测试 Y4)=D@JI  
audit trail                                          审计轨迹 ol@LLT_m  
audit work                                        审计工作 _j?/O)M c  
audit working paper                                 审计工作底稿 aZL FsSY  
audited financial statement                        审计会计报表，已审计财务报表 KTjf2/  
Auditing Guidelines (the～)                      审计规范指南 $jN,]N~  
auditing standards                             审计准则 aWMEo`O%  
audit-oriented working paper                          (审计)业务类工作底稿 j6&7tK,  
authorisation                                     授权 UP@-@syGw  
authorisation of transaction                       交易的授权 W_ubgCB  
availability                                         可获得性 YCu9dBeVS  
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balance                                      余额；差额；平衡 ek]CTUl*  
balance sheet                                    资产负债表 *_tJ;  
bank                                                 银行 ~MW_=6U  
bank account                                    银行账户，银行户头 Jc,{n*  
bank statement                                 银行对账单 [ FNA:  
barter transaction                              易货交易，以物换物交易 &+7G|4!y  
basis of audit                                    审计依据 <'<{|$Pw  
basis of preparation                                (会计报表的)编制基础 2w67>w\  
book of account                               账目，账簿 &&($LnyA]  
borrowing                                         借款，贷款，借债 X]v.Yk=wu  
branch                                              分支，分支机构，分店 1}jwv_0lL  
brought forward                                (账户余额等的)承上年，承上期，承上页 ns9a+QQ  
budget                                              预算 r?wE;gH  
building                                      建筑物；大楼 ]z5gC`E0  
business conditions                                  业务情况，经营情况 7VKTI:5y  
business licence                               (企业等的)营业执照 5E}~iC&  
business relation                                业务关系 m'ykDK\B  
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