[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 oz
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ability to continue as a going concern               持续经营能力 K'iS#i7  
acceptability                                     可接受性，可接受程度 ++T "+p  
acceptable level of detection risk                     检查风险的可接受水平 S<y>Y  
acceptance of engagement                       接受委托 d739UhKC  
accepting the engagement for the first time              首次接受委托 VGTeuu5i  
access to asset                                         对资产的接触 w| -0@  
according to                                     根据，依据，依照 ]|C_`,ux  
account balance                                账户余额 k Z+q  
account for                                       对……进行会计处理，核算；解释 rnMG0  
accounting                                        会计，会计学 @H3s2|  
accounting advisory serve                        会计咨询服务 ]Efh(Gb]  
accounting firm                                 会计师事务所 uS: A4tN  
accounting information                      会计信息，会计资料 {*M>X}voS  
accounting period                             会计期间 !~lVv&YO  
accounting policies                                   会计政策 Q>}eIQ Y  
accounting professional bodies                 会计职业组织，会计职业团体 4hsPbUx9  
accounting records                                   会计记录 hkmTpH1<M  
accounting responsibility                           会计责任 ~J:$gu~`  
accounting service                             会计服务 g)Vq5en*  
accounting standards                                会计准则 2_oK5*j  
Accounting Standards for Business Enterprises       企业会计准则 g33<qYxP  
accounting system                             会计系统 O:`GL1{ve?  
accounting treatment                                会计处理 
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accuracy                                    准确性，精确性 QoW(tM  
additional audit procedures                      追加审计程序 CU#L *kz  
addressee                                         收件人，收信人 $I)Tk`=  
Administration of State-owned Assets  (the～)     国有资产管理局 v5&xY2RI7  
administrative laws and regulations                 行政法规 \yJZvhUk  
adverse impact                                 不利影响，负面影响 u|_LR5S!j  
adverse opinion                                反对意见 RR[)UQ   
advisory group                                  咨询组，顾问组 hV3,^#9o  
agency fee                                        代理费，代理费用 k8InbX[  
aggregate                                          总计，合计为…… ys&"r":I  
alternation of document and record                 变造文件和记录 . iOw0z  
alternative audit procedures                      替代审计程序，备选审计程序 ]Wy^VcqX  
amend                                              修改，修订 V9+xL 1U#  
amortisation                                      摊销 } D/+<  
analytical capacity                             分析能力 yM(_P0  
analytical procedures                               分析性程序 ,GdxUld  
annual financial statements                        年度会计报表，年度财务报表  aNOAu/  
appendix                                          附录，附表 uD.  
applicable                                         适用的 BpQ;w,sefq  
applicable laws and regulations                 适用的法规 [ E$$nNs  
application systems                                  应用系统 ^Ei*M0fF  
apply consistently                              一贯地执行，一贯地实施 -{yDk$"  
appropriate                                       适当的，合适的； bjM-Hd/K  
征用，挪用 ?dp-}3/G  
appropriate authorization                          适当的授权 k1^V?O  
appropriateness of audit evidence                    审计证据的适当性 ]yyU)V0Iu  
approval                                    批准，核准 #W>x \  
assertion                                    (会计报表上的)认定；确认 !pd7@FwC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9O),/SH;:  
asset                                                 资产，财产  4 "pS  
asset restructuring                             资产重组  'P@=/  
assignment of duties                                 职责的划分 .K $p`WQ
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assistant                                     助理，助理人员 Tjd& ^m  
associated company                                 联属公司，联营公司 9>A-$a4R>  
association                                        联合，结合；协会，社团 (/T+Wpy?  
assumption                                       假设，假定 +G5'kYzJ  
at a given date                                         在某一特定时日 gzl%5`DBw  
attestation                                         鉴证，公证 S[-.tvI;Q  
attestation service                             鉴证服务 2LCc  
audit adjustment                                审计调整 _Ct}%-,4  
audit areas                                        审计领域 Q9`s_4  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 '4af ],  
audit efficiency                                  审计效率 3M}AxEu  
audit engagement letter                      审计业务约定书 IL!BPFG w  
audit evidence                                          审计证据 I?f"<5[0  
audit fee                                    审计费 !&@2  
audit files                                          审计档案 M.o?CX'  
audit findings                                     审计中发现的事项 hWe}'L-  
audit implementation stage                        审计实施阶段 {@Blj3;w}  
audit mark                                        审计标识 .[edln  
audit materiality                                 审计重要性 NY~ dM\  
audit method                                     审计方法 YEg .  
audit objective                                         审计目标，审计目的 =L:[cIRrT;  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 Rb {+Ki  
audit period                                      被审计期间，被审计年度 qsI{ b<n  
audit plan                                          审计计划 FpP\-+Sl  
audit planning                                    编制审计计划，制定审计计划，审计计划 slu$2-H  
audit planning stage                                  审计计划阶段 eA`]KalH  
audit procedure                                审计程序 ]MC/t5vCu  
audit programme                               审计程序表，具体审计计划 $`^H:Djr  
audit report                                       审计报告 %0NLRfp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 91BY]N  
audit report with a qualified opinion                 有保留意见的审计报告 "\NF  
audit report with an adverse opinion                否定意见的审计报告 ,yTN$K%M  
audit report with dual dates                      双重日期审计报告 ri_P;#lz  
audit reporting stage                                 审计报告阶段 CoKiQUW  
audit responsibility                                   审计责任 DG_}9M!DW@  
audit results                                      审计结果 Jm?l59bv v  
audit risk                                          审计风险 jeY4yM  
audit sampling                                          审计抽样 1UC2zM"  
audit sampling techniques                         审计抽样方法，审计抽样技术 C#Y,r)l  
audit strategies                                  审计策略 |__d 8a  
audit summary                                         审计总结，审计小结 H(MB5  
audit team                                         审计小组 bAUHUPe  
audit test                                    审计测试 #]"/{Z  
audit trail                                          审计轨迹 k"t>He  
audit work                                        审计工作 2q12yY f  
audit working paper                                 审计工作底稿 [`q.A`Fd  
audited financial statement                        审计会计报表，已审计财务报表 BeAk21xb  
Auditing Guidelines (the～)                      审计规范指南 IoQr+:_R  
auditing standards                             审计准则 &u&2D$K,tp  
audit-oriented working paper                          (审计)业务类工作底稿 )sqaR^  
authorisation                                     授权 H1Q''$}Z.  
authorisation of transaction                       交易的授权 pH^ z  
availability                                         可获得性 {>S4#^@}  
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balance                                      余额；差额；平衡 5Qb;2!  
balance sheet                                    资产负债表 QI.t&sCh5  
bank                                                 银行 MdLj,1_T  
bank account                                    银行账户，银行户头 tAaYL \~  
bank statement                                 银行对账单 4>l0V<  
barter transaction                              易货交易，以物换物交易 xOhRTxic  
basis of audit                                    审计依据 0"hiCGm'  
basis of preparation                                (会计报表的)编制基础 *`%4loW  
book of account                               账目，账簿 <Uf|PFVj$  
borrowing                                         借款，贷款，借债 $\+ "qs)  
branch                                              分支，分支机构，分店 'HCnB]1  
brought forward                                (账户余额等的)承上年，承上期，承上页 .a {QA  
budget                                              预算 EVWA\RO'\  
building                                      建筑物；大楼 fTTm$,f5N  
business conditions                                  业务情况，经营情况 u]R$]&<  
business licence                               (企业等的)营业执照 FZeP<Ban  
business relation                                业务关系 AYt*'Zeg!s  
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