[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 ;]-08lzO<4  
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审计词汇英汉对照 `Ow]@flLI  
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ability to continue as a going concern               持续经营能力 L}*o8l`  
acceptability                                     可接受性，可接受程度 uy<3B>3~.  
acceptable level of detection risk                     检查风险的可接受水平 5qnei\~  
acceptance of engagement                       接受委托 v8f3B<kj  
accepting the engagement for the first time              首次接受委托 #H~55))F  
access to asset                                         对资产的接触 ,zoHmV1Wd+  
according to                                     根据，依据，依照 .z,-ThTH@\  
account balance                                账户余额 s1 >8uW  
account for                                       对……进行会计处理，核算；解释 |D)CAQn,  
accounting                                        会计，会计学 2.Vrh@FNRo  
accounting advisory serve                        会计咨询服务 S5hc@^|0Z  
accounting firm                                 会计师事务所 cj2Smgw&>  
accounting information                      会计信息，会计资料 ED>7  
accounting period                             会计期间 ` 7iA?;  
accounting policies                                   会计政策 nnPT08$  
accounting professional bodies                 会计职业组织，会计职业团体 fYP,V0P  
accounting records                                   会计记录 R@3HlGuRKw  
accounting responsibility                           会计责任 !}*vM@)1  
accounting service                             会计服务 E"E(<a  
accounting standards                                会计准则 \7LL neq  
Accounting Standards for Business Enterprises       企业会计准则 (sK g*G2  
accounting system                             会计系统 :5~Dca_iU4  
accounting treatment                                会计处理 { }/  
accuracy                                    准确性，精确性 t`JT  
additional audit procedures                      追加审计程序 mx}5":}  
addressee                                         收件人，收信人 D=a*Xu2zq  
Administration of State-owned Assets  (the～)     国有资产管理局 \;0pjxq=  
administrative laws and regulations                 行政法规 ZvF#J_%gE5  
adverse impact                                 不利影响，负面影响 B1} i0pV,,  
adverse opinion                                反对意见 6n 2RTH  
advisory group                                  咨询组，顾问组 rB+ (  
agency fee                                        代理费，代理费用 _K9PA[m5~  
aggregate                                          总计，合计为…… ELwXp|L  
alternation of document and record                 变造文件和记录 !hQ-i3?qm  
alternative audit procedures                      替代审计程序，备选审计程序 7%"|6dw  
amend                                              修改，修订 Ja3#W K  
amortisation                                      摊销 @TALZk'%  
analytical capacity                             分析能力 F[\T'{  
analytical procedures                               分析性程序 #eKKH]J/  
annual financial statements                        年度会计报表，年度财务报表 hD5@PeLh  
appendix                                          附录，附表 ?/&X_O  
applicable                                         适用的 Nt8"6k_  
applicable laws and regulations                 适用的法规 z!6_u@^-  
application systems                                  应用系统 6E) T;R(@  
apply consistently                              一贯地执行，一贯地实施 _]*[TGap  
appropriate                                       适当的，合适的； \xS X'/G  
征用，挪用 2tK~]0x  
appropriate authorization                          适当的授权 l)$mpMgAD  
appropriateness of audit evidence                    审计证据的适当性 5]*lH t  
approval                                    批准，核准 eFs5l  
assertion                                    (会计报表上的)认定；确认 6g-jhsW6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q)aoc.f!v  
asset                                                 资产，财产 Tr;.%/4Q  
asset restructuring                             资产重组 dwB#k$VIOw  
assignment of duties                                 职责的划分 3)VO{C j!  
assistant                                     助理，助理人员 ek)rsxf1A  
associated company                                 联属公司，联营公司 GThGV"  
association                                        联合，结合；协会，社团 ^kNVQJiZyG  
assumption                                       假设，假定 Z6gwAvf<  
at a given date                                         在某一特定时日 `{YOl\d_  
attestation                                         鉴证，公证 ]Qe~|9I  
attestation service                             鉴证服务 mL1ZSX o!  
audit adjustment                                审计调整 e[x,@P`  
audit areas                                        审计领域 Y_*KAr'{P  
audit conclusion                                审计结论 z&!o1u q  
audit effectiveness                             审计效果 iOa<=  
audit efficiency                                  审计效率 }%w;@[@L  
audit engagement letter                      审计业务约定书 umPn w  
audit evidence                                          审计证据 d >L8SL  
audit fee                                    审计费 ){GJgk|P  
audit files                                          审计档案 fQ~~%#z1  
audit findings                                     审计中发现的事项 0D4 4  
audit implementation stage                        审计实施阶段 (1S9+H>g  
audit mark                                        审计标识 Qq{t
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audit materiality                                 审计重要性 `ci  P  
audit method                                     审计方法 {C`M<2W]  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 u^C\aujg  
audit opinion                                     审计意见 TH4f"h+B3"  
audit period                                      被审计期间，被审计年度 + q2\3REzx  
audit plan                                          审计计划 J-=fy^S5  
audit planning                                    编制审计计划，制定审计计划，审计计划 FBP #_"z  
audit planning stage                                  审计计划阶段 EO'+r[Y  
audit procedure                                审计程序 ;xTMOuI*  
audit programme                               审计程序表，具体审计计划 71Q`B#t0'Z  
audit report                                       审计报告 5D3&E_S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 d+P<ce2G  
audit report with an adverse opinion                否定意见的审计报告 >.39OQ#  
audit report with dual dates                      双重日期审计报告  U'b}%[  
audit reporting stage                                 审计报告阶段 49/2E@G4.  
audit responsibility                                   审计责任 M&zB&Ia"'  
audit results                                      审计结果 im>/$!&OyI  
audit risk                                          审计风险 Wsd_RT}ww  
audit sampling                                          审计抽样 i{:?Iw 'ay  
audit sampling techniques                         审计抽样方法，审计抽样技术 5Mxl({oI]  
audit strategies                                  审计策略 \Q`#E'?  
audit summary                                         审计总结，审计小结 BB,-HhYT0  
audit team                                         审计小组 r_ 9"^Er  
audit test                                    审计测试 l+(B~v  
audit trail                                          审计轨迹 )jI4]6  
audit work                                        审计工作 1jSmTI d  
audit working paper                                 审计工作底稿 8oHIXnK  
audited financial statement                        审计会计报表，已审计财务报表 9%k4Ic%P  
Auditing Guidelines (the～)                      审计规范指南 B$=1@  
auditing standards                             审计准则 !N:w?zsp  
audit-oriented working paper                          (审计)业务类工作底稿 ~Gg19x.#uW  
authorisation                                     授权 JKYtBXOl  
authorisation of transaction                       交易的授权 !`U #Pjp.  
availability                                         可获得性 BR6HD7G  
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balance                                      余额；差额；平衡 UGOe(JB  
balance sheet                                    资产负债表 '6WZi|(a  
bank                                                 银行 2Sy:wt  
bank account                                    银行账户，银行户头 *}r6V"pH~  
bank statement                                 银行对账单 y#ON=8l  
barter transaction                              易货交易，以物换物交易 |%Y=]@f  
basis of audit                                    审计依据 H6#SP~V  
basis of preparation                                (会计报表的)编制基础 Odt<WG  
book of account                               账目，账簿 VF-[O  
borrowing                                         借款，贷款，借债 UA0R)BH'  
branch                                              分支，分支机构，分店 y(Pv1=e  
brought forward                                (账户余额等的)承上年，承上期，承上页 }D ~m%%,  
budget                                              预算 A[88IMZs  
building                                      建筑物；大楼 Q>=/u-  
business conditions                                  业务情况，经营情况 i[U=-4 J  
business licence                               (企业等的)营业执照 jN+2+P%OL  
business relation                                业务关系 p{V(! v|  
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