[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  ^:  
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审计词汇英汉对照 XRz%KVysp  
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ability to continue as a going concern               持续经营能力 @ (u?=x;  
acceptability                                     可接受性，可接受程度 lE YT{  
acceptable level of detection risk                     检查风险的可接受水平 ~f]r>jQM  
acceptance of engagement                       接受委托 z|DA _
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accepting the engagement for the first time              首次接受委托 SILvqm  
access to asset                                         对资产的接触 aaqd:N)  
according to                                     根据，依据，依照 Y#SmZ*zok  
account balance                                账户余额 |0%4Gk);  
account for                                       对……进行会计处理，核算；解释 , SJK  
accounting                                        会计，会计学 |qy"%W@  
accounting advisory serve                        会计咨询服务 zI2KIXcc  
accounting firm                                 会计师事务所 OnPy8mC  
accounting information                      会计信息，会计资料 +/b4@B7  
accounting period                             会计期间 LL$,<q%(P  
accounting policies                                   会计政策  wc+N  
accounting professional bodies                 会计职业组织，会计职业团体 !6tC[W`  
accounting records                                   会计记录 }N#>q
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accounting responsibility                           会计责任 OJ_2z|f<  
accounting service                             会计服务 FbCZV3Y  
accounting standards                                会计准则 SJ~I r#  
Accounting Standards for Business Enterprises       企业会计准则 d*\C^:Z  
accounting system                             会计系统 ev
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accounting treatment                                会计处理 Lx:N!RDw  
accuracy                                    准确性，精确性 {DXZ}7w:v  
additional audit procedures                      追加审计程序 B[0,\>  
addressee                                         收件人，收信人 ,m?UFRi  
Administration of State-owned Assets  (the～)     国有资产管理局 R vz.
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administrative laws and regulations                 行政法规 'd.@4 9  
adverse impact                                 不利影响，负面影响 Q@ )rw0$  
adverse opinion                                反对意见 pv m'pu78  
advisory group                                  咨询组，顾问组 $vGEY7,  
agency fee                                        代理费，代理费用 g7U:A0Z  
aggregate                                          总计，合计为…… AINFua4A  
alternation of document and record                 变造文件和记录 #HnyE+tD  
alternative audit procedures                      替代审计程序，备选审计程序 'G3OZj8  
amend                                              修改，修订 ,@>rubUz  
amortisation                                      摊销 u<y\iZ[   
analytical capacity                             分析能力 6pn@`UK  
analytical procedures                               分析性程序 55\X\> 0C7  
annual financial statements                        年度会计报表，年度财务报表 j3[OY  
appendix                                          附录，附表 B]KLn?zt5  
applicable                                         适用的 ^n45N&91 6  
applicable laws and regulations                 适用的法规 ^Lfn3.M  
application systems                                  应用系统 2E;%=e  
apply consistently                              一贯地执行，一贯地实施 7SY->-H8  
appropriate                                       适当的，合适的； !VJa$>,  
征用，挪用 /L|}Y242  
appropriate authorization                          适当的授权 K7O?{/  
appropriateness of audit evidence                    审计证据的适当性 4tTZ kJc  
approval                                    批准，核准 sBXk$  
assertion                                    (会计报表上的)认定；确认 &G,o guo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?jn6Op  
asset                                                 资产，财产 NdSxWrD`m  
asset restructuring                             资产重组 13&>w{S}  
assignment of duties                                 职责的划分 ;?lM|kK  
assistant                                     助理，助理人员 s^t1PfP(,  
associated company                                 联属公司，联营公司 /qq&'}TZP  
association                                        联合，结合；协会，社团 (Nlm
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assumption                                       假设，假定 [ 6o:v8&3  
at a given date                                         在某一特定时日 ccR
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attestation                                         鉴证，公证 S5 nw  
attestation service                             鉴证服务 Lr\ B  
audit adjustment                                审计调整 .9fluAG  
audit areas                                        审计领域 Mjvso0zj  
audit conclusion                                审计结论 KW6" +,Th  
audit effectiveness                             审计效果 &CmkNm_B  
audit efficiency                                  审计效率 *pC-`k  
audit engagement letter                      审计业务约定书 XK/@!ud"`  
audit evidence                                          审计证据 ?{z${ bD  
audit fee                                    审计费 p;t!"I:`?  
audit files                                          审计档案 *4^]?Y\*  
audit findings                                     审计中发现的事项 x0;}b
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audit implementation stage                        审计实施阶段 f>+}U;)EF  
audit mark                                        审计标识 =XBXSW8)DJ  
audit materiality                                 审计重要性 :=7' 1H  
audit method                                     审计方法 '/*c Yv45  
audit objective                                         审计目标，审计目的 '*ICGKoT  
audit of financial statements                      会计报表审计，财务报表审计 %dU'$)  
audit opinion                                     审计意见 #:zPpMAl  
audit period                                      被审计期间，被审计年度 h_G7T1;L  
audit plan                                          审计计划 :(p rx   
audit planning                                    编制审计计划，制定审计计划，审计计划 nW%=k!''  
audit planning stage                                  审计计划阶段 $q$\GOQ 9  
audit procedure                                审计程序 }R5&[hxh4t  
audit programme                               审计程序表，具体审计计划 uv!qE1z@':  
audit report                                       审计报告 X$&Sw3c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /aa;M*Qp  
audit report with a qualified opinion                 有保留意见的审计报告 <T/L.>p4  
audit report with an adverse opinion                否定意见的审计报告 =l'_*B8  
audit report with dual dates                      双重日期审计报告 -*l[:5m  
audit reporting stage                                 审计报告阶段 I^Jp )k*z  
audit responsibility                                   审计责任 X/7_mU>aKT  
audit results                                      审计结果 }o:sx/=u_  
audit risk                                          审计风险 oNsx Fi:  
audit sampling                                          审计抽样 ^k<$N  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q4:r$ &  
audit strategies                                  审计策略 <\~#\A=;  
audit summary                                         审计总结，审计小结 D"f(nVEr  
audit team                                         审计小组 5nq-b@?L  
audit test                                    审计测试 4H?Ma|,  
audit trail                                          审计轨迹 7=*k@9  
audit work                                        审计工作 K$5P_~;QL  
audit working paper                                 审计工作底稿 3}1+"? s  
audited financial statement                        审计会计报表，已审计财务报表 FEmlC,%  
Auditing Guidelines (the～)                      审计规范指南 @N{Ht)1r  
auditing standards                             审计准则 R.`J"J0/~  
audit-oriented working paper                          (审计)业务类工作底稿 5o ^=~  
authorisation                                     授权 #R~NR8(z  
authorisation of transaction                       交易的授权
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availability                                         可获得性 G&3<rT3Ib  
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balance                                      余额；差额；平衡 E+Mdl*  
balance sheet                                    资产负债表 #}yFHM?i  
bank                                                 银行 =~m"TQv  
bank account                                    银行账户，银行户头 13kb~'+&r  
bank statement                                 银行对账单 d$~b`  
barter transaction                              易货交易，以物换物交易 O~OWRJ@p  
basis of audit                                    审计依据 J*C*](  
basis of preparation                                (会计报表的)编制基础 (UT*T  
book of account                               账目，账簿 8HA=O?Cg  
borrowing                                         借款，贷款，借债 \^LR5S&  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 "a{f? .X.  
budget                                              预算 v>!}cB/6  
building                                      建筑物；大楼 ve^MqW&S  
business conditions                                  业务情况，经营情况 '+zsj0!A  
business licence                               (企业等的)营业执照 }PL  
business relation                                业务关系 I>Yp=R  
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