[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 -g8G47piX:  
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审计词汇英汉对照 [#S[=%  
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ability to continue as a going concern               持续经营能力 t.|b285e  
acceptability                                     可接受性，可接受程度 /IS_-h7>XS  
acceptable level of detection risk                     检查风险的可接受水平 0<"4
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acceptance of engagement                       接受委托 0Q>f,}W%>  
accepting the engagement for the first time              首次接受委托 dLl/V3C6t  
access to asset                                         对资产的接触 b4%sOn,  
according to                                     根据，依据，依照 @R%n &  
account balance                                账户余额 b*w izd  
account for                                       对……进行会计处理，核算；解释 A?[06R5E#  
accounting                                        会计，会计学 kG m-jh  
accounting advisory serve                        会计咨询服务 tA'O66.  
accounting firm                                 会计师事务所 ^hPREbD+f  
accounting information                      会计信息，会计资料 4DaLt&1  
accounting period                             会计期间 ^PDz"L<*  
accounting policies                                   会计政策 ?K]Cs&E4  
accounting professional bodies                 会计职业组织，会计职业团体 Wt=QCu tt  
accounting records                                   会计记录 (ZR+(+i,  
accounting responsibility                           会计责任 :%ms6j/B&V  
accounting service                             会计服务 ?;NC(Z,  
accounting standards                                会计准则 le 1  
Accounting Standards for Business Enterprises       企业会计准则 SSH))zJ  
accounting system                             会计系统 6qfL-( G  
accounting treatment                                会计处理 %Wy$m?gD  
accuracy                                    准确性，精确性 x {Z_rD  
additional audit procedures                      追加审计程序 ;{mKt%
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addressee                                         收件人，收信人 F)
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Administration of State-owned Assets  (the～)     国有资产管理局 67Z@Hg  
administrative laws and regulations                 行政法规 # +OEO  
adverse impact                                 不利影响，负面影响 -Lh\]  
adverse opinion                                反对意见 G&qO{" Js  
advisory group                                  咨询组，顾问组 .}'49=c  
agency fee                                        代理费，代理费用 R5PXX&Q  
aggregate                                          总计，合计为…… LLE\;,bv  
alternation of document and record                 变造文件和记录 i\E}!Rwl+  
alternative audit procedures                      替代审计程序，备选审计程序 2JY]$$K7  
amend                                              修改，修订 9z>I&vcX  
amortisation                                      摊销 T](N ^P  
analytical capacity                             分析能力 #O3Y#2lI  
analytical procedures                               分析性程序 ^5j+O.zgN  
annual financial statements                        年度会计报表，年度财务报表 \@IEqm6  
appendix                                          附录，附表 -3-*T)  
applicable                                         适用的 f.Wip)g  
applicable laws and regulations                 适用的法规 L9(mY `d>"  
application systems                                  应用系统 G i1Jl"  
apply consistently                              一贯地执行，一贯地实施 37C'knW  
appropriate                                       适当的，合适的； i=Nq`BoQf  
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appropriate authorization                          适当的授权 H?-Byi  
appropriateness of audit evidence                    审计证据的适当性 KVQ^-^  
approval                                    批准，核准 OR84/^>  
assertion                                    (会计报表上的)认定；确认 RsTz3]`yv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &>Zm gz  
asset                                                 资产，财产 7 YS'Tf  
asset restructuring                             资产重组 U$zd3a_(  
assignment of duties                                 职责的划分 3<Qe'd ^  
assistant                                     助理，助理人员 +fh@m h0[  
associated company                                 联属公司，联营公司 `" B
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association                                        联合，结合；协会，社团 T!-*;yu  
assumption                                       假设，假定 25e*W>SLw  
at a given date                                         在某一特定时日 b)+nNqY|  
attestation                                         鉴证，公证 awYnlE/Z1  
attestation service                             鉴证服务 0Pfj D  
audit adjustment                                审计调整 r7dwj  
audit areas                                        审计领域 \gz(C`4{j  
audit conclusion                                审计结论 X
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audit effectiveness                             审计效果 Ka\ha  
audit efficiency                                  审计效率 Ep>} S  
audit engagement letter                      审计业务约定书 ].AAHu5  
audit evidence                                          审计证据 `<Ry_}V  
audit fee                                    审计费 }57s  
audit files                                          审计档案 NUSb7<s,&Y  
audit findings                                     审计中发现的事项 RCZ"BxleU  
audit implementation stage                        审计实施阶段 Oy(fh%k#  
audit mark                                        审计标识 3C[#_&_l  
audit materiality                                 审计重要性 m5c=h  
audit method                                     审计方法 Sj=x.Tr\  
audit objective                                         审计目标，审计目的 4gR;,%E\TO  
audit of financial statements                      会计报表审计，财务报表审计 j p"hbV  
audit opinion                                     审计意见 Jcy{ ~>@7  
audit period                                      被审计期间，被审计年度 \zCw&#D0Z  
audit plan                                          审计计划 >:C0ZQUW  
audit planning                                    编制审计计划，制定审计计划，审计计划 xh6Yv%\@  
audit planning stage                                  审计计划阶段 |
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audit procedure                                审计程序 c{"=p8F _  
audit programme                               审计程序表，具体审计计划 'dXGd.V7u  
audit report                                       审计报告 oz.#+t%X$b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0H9UM*O  
audit report with a qualified opinion                 有保留意见的审计报告 dG8_3T}i  
audit report with an adverse opinion                否定意见的审计报告 \v\f'eQ  
audit report with dual dates                      双重日期审计报告 U# +$N3%  
audit reporting stage                                 审计报告阶段 Py@/\V  
audit responsibility                                   审计责任 P/!W']OO  
audit results                                      审计结果 QUQw/  
audit risk                                          审计风险 1hTE^\W  
audit sampling                                          审计抽样 4D'AAr57  
audit sampling techniques                         审计抽样方法，审计抽样技术 QsemN7B"<  
audit strategies                                  审计策略 ax)>rP,V  
audit summary                                         审计总结，审计小结 U ;% cp  
audit team                                         审计小组 If>bE!_BO  
audit test                                    审计测试 0<3->uK  
audit trail                                          审计轨迹 DXI{ jalL  
audit work                                        审计工作 !B*l'OJw  
audit working paper                                 审计工作底稿 gJ=y7yX  
audited financial statement                        审计会计报表，已审计财务报表 ^-^ii3G`  
Auditing Guidelines (the～)                      审计规范指南 z=FOymvC  
auditing standards                             审计准则 VY#
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audit-oriented working paper                          (审计)业务类工作底稿 ;
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authorisation                                     授权 iNCT(N~.  
authorisation of transaction                       交易的授权 W9D~:>^YP  
availability                                         可获得性 GQH15_  
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balance                                      余额；差额；平衡 m7#v2:OD+  
balance sheet                                    资产负债表 Of}dsav   
bank                                                 银行 73p7]Uo  
bank account                                    银行账户，银行户头 ]t"X~  
bank statement                                 银行对账单 btR~LJb  
barter transaction                              易货交易，以物换物交易 `GUGy.b  
basis of audit                                    审计依据 >vPv4e7&3  
basis of preparation                                (会计报表的)编制基础 cM_!_8o  
book of account                               账目，账簿 ^TZ`1:oL#  
borrowing                                         借款，贷款，借债 A8X3|<n=  
branch                                              分支，分支机构，分店 g\2/Ia+/@  
brought forward                                (账户余额等的)承上年，承上期，承上页 e"(SlR  
budget                                              预算 w/f?KN
  
building                                      建筑物；大楼 wJc`^gj  
business conditions                                  业务情况，经营情况 j 06mky  
business licence                               (企业等的)营业执照 $TX]*hNn  
business relation                                业务关系 d-cW47  
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