[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 p_z_d6?  
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审计词汇英汉对照 5|zISK%zHS  
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ability to continue as a going concern               持续经营能力 6fxf|R\  
acceptability                                     可接受性，可接受程度 tF> ?]  
acceptable level of detection risk                     检查风险的可接受水平 :

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acceptance of engagement                       接受委托 _VIVZ2mU=  
accepting the engagement for the first time              首次接受委托 /*B^@G|]'  
access to asset                                         对资产的接触 t-#Y6U}b+  
according to                                     根据，依据，依照 [3":7bB 'E  
account balance                                账户余额 z;x1p)(xt  
account for                                       对……进行会计处理，核算；解释 adEcIvN$  
accounting                                        会计，会计学 ;1`NsYI2  
accounting advisory serve                        会计咨询服务 d9/YW#tm  
accounting firm                                 会计师事务所 Z$h39hm?c  
accounting information                      会计信息，会计资料 F[ca4_lK  
accounting period                             会计期间 _SS6@`X  
accounting policies                                   会计政策 FBfyW- 7  
accounting professional bodies                 会计职业组织，会计职业团体 v&:R{  
accounting records                                   会计记录 lH_S*FDa  
accounting responsibility                           会计责任 J(&a,w>p  
accounting service                             会计服务 (^h47kY  
accounting standards                                会计准则 ]sz3:p=5  
Accounting Standards for Business Enterprises       企业会计准则 n1Ag o3NM  
accounting system                             会计系统 ebF},Q(48  
accounting treatment                                会计处理 8YI.f  
accuracy                                    准确性，精确性 V0p@wG3  
additional audit procedures                      追加审计程序 (0%0+vY  
addressee                                         收件人，收信人 Y4PU~l  
Administration of State-owned Assets  (the～)     国有资产管理局 ,
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administrative laws and regulations                 行政法规 *GsrG*OM*D  
adverse impact                                 不利影响，负面影响 .^s%Nh2jM  
adverse opinion                                反对意见 g+ `Ie'o<  
advisory group                                  咨询组，顾问组 #+Lo&%p#3  
agency fee                                        代理费，代理费用 h[d| y_)f  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 38P_wf~\  
alternative audit procedures                      替代审计程序，备选审计程序 #mqz*=L3  
amend                                              修改，修订 )F;[  
amortisation                                      摊销 ku,Y-  
analytical capacity                             分析能力 >mI-h  
analytical procedures                               分析性程序 B^(0>Da\  
annual financial statements                        年度会计报表，年度财务报表 45`Gv  
appendix                                          附录，附表 -0| '{  
applicable                                         适用的 A0*u(15%  
applicable laws and regulations                 适用的法规 8a{FxCBw  
application systems                                  应用系统 L4SvE^2+  
apply consistently                              一贯地执行，一贯地实施 %^RlE@l9  
appropriate                                       适当的，合适的； 1 sCF -r  
征用，挪用 5 Am*1S^  
appropriate authorization                          适当的授权 Q!> 8E4Z  
appropriateness of audit evidence                    审计证据的适当性 O'JH=
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approval                                    批准，核准 BY: cSqAW  
assertion                                    (会计报表上的)认定；确认 ZMJ\C|S:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tZ1iaYbvV  
asset                                                 资产，财产 9s)YPlDz  
asset restructuring                             资产重组 8}p5MG  
assignment of duties                                 职责的划分 k}-%NkQ 9O  
assistant                                     助理，助理人员 qv3L@"Ub  
associated company                                 联属公司，联营公司 )_EQU8D4ug  
association                                        联合，结合；协会，社团 ->vfQwBFd  
assumption                                       假设，假定 %V;k/w~[  
at a given date                                         在某一特定时日 DC`6g#*<  
attestation                                         鉴证，公证 <R~(6krJwZ  
attestation service                             鉴证服务 $Vp&Vc8  
audit adjustment                                审计调整 Zl"h-~31  
audit areas                                        审计领域 "z^Ysvw&~  
audit conclusion                                审计结论 d; @Kz^  
audit effectiveness                             审计效果 ,K7C2PV6  
audit efficiency                                  审计效率 &eY$(o-Hw  
audit engagement letter                      审计业务约定书 +7+ VbsFG  
audit evidence                                          审计证据 J8a4.prqI  
audit fee                                    审计费 `A80""y:M  
audit files                                          审计档案 RCNqHYR  
audit findings                                     审计中发现的事项 'rf='Y  
audit implementation stage                        审计实施阶段 O3*Vilx  
audit mark                                        审计标识 13A11XTp  
audit materiality                                 审计重要性 fE)+9!  
audit method                                     审计方法 f7OfN#I  
audit objective                                         审计目标，审计目的 %{/0 K<M  
audit of financial statements                      会计报表审计，财务报表审计 /eR@&!D '  
audit opinion                                     审计意见 gzzPPd,hd  
audit period                                      被审计期间，被审计年度 ~PuPY:"  
audit plan                                          审计计划 KnZm(c9+  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q}]:lmqH  
audit planning stage                                  审计计划阶段 r3Z- mJ$:  
audit procedure                                审计程序 A@'):V8_%C  
audit programme                               审计程序表，具体审计计划 ..;LU:F  
audit report                                       审计报告 $
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q+G=f  
audit report with a qualified opinion                 有保留意见的审计报告 KUH&_ yCRB  
audit report with an adverse opinion                否定意见的审计报告 UDyvTfh1X  
audit report with dual dates                      双重日期审计报告 }9P)<
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audit reporting stage                                 审计报告阶段 ;?inf`t  
audit responsibility                                   审计责任 1Sz5&jz  
audit results                                      审计结果 pfAp2"  
audit risk                                          审计风险 wrsETB c  
audit sampling                                          审计抽样 (U/[i.r5Cj  
audit sampling techniques                         审计抽样方法，审计抽样技术 ; @Gm@d  
audit strategies                                  审计策略 B5B'H3@  
audit summary                                         审计总结，审计小结 @uY%;%Pa8  
audit team                                         审计小组 `-ENKr]  
audit test                                    审计测试 o?{VGJH<v  
audit trail                                          审计轨迹 ~>}BDsM  
audit work                                        审计工作 >YoK?e6  
audit working paper                                 审计工作底稿 !;CY @=  
audited financial statement                        审计会计报表，已审计财务报表 s3kh (N  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 J+DuQ;k;  
audit-oriented working paper                          (审计)业务类工作底稿 P'ZWAxd  
authorisation                                     授权 (a7IxW  
authorisation of transaction                       交易的授权 L?KEe>;r  
availability                                         可获得性 8Qu].nKe  
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balance                                      余额；差额；平衡 AW> P\>{RE  
balance sheet                                    资产负债表 Zb2 B5(0  
bank                                                 银行 9M01}  
bank account                                    银行账户，银行户头 NqqLRgMOR'  
bank statement                                 银行对账单 @gX@
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barter transaction                              易货交易，以物换物交易 7Oxvq^[  
basis of audit                                    审计依据 P!bm$h*3?  
basis of preparation                                (会计报表的)编制基础 , is
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book of account                               账目，账簿 ={maCYlE.  
borrowing                                         借款，贷款，借债 0TA/ExJ-LT  
branch                                              分支，分支机构，分店 5-u=ZB% p  
brought forward                                (账户余额等的)承上年，承上期，承上页 `m'2RNSc+#  
budget                                              预算 y ImriCT  
building                                      建筑物；大楼 T/S-}|fhQ  
business conditions                                  业务情况，经营情况 :^iR&`2~  
business licence                               (企业等的)营业执照 >b*P
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business relation                                业务关系 $a5K  
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