[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 9u0<$UY%  
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审计词汇英汉对照 m:-=K
  
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ability to continue as a going concern               持续经营能力 2]
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acceptability                                     可接受性，可接受程度 Qo\+FkhYq  
acceptable level of detection risk                     检查风险的可接受水平 IoKN.#;^  
acceptance of engagement                       接受委托 GtLnh~)  
accepting the engagement for the first time              首次接受委托 O= 84ZP%  
access to asset                                         对资产的接触 G0h/]%I  
according to                                     根据，依据，依照 qxbGUyH==  
account balance                                账户余额 ,z5B"o{Et
 
account for                                       对……进行会计处理，核算；解释 $97EeE:{M  
accounting                                        会计，会计学 9 M;k(B!  
accounting advisory serve                        会计咨询服务 1ir~WFP  
accounting firm                                 会计师事务所 4{6XZ_J1  
accounting information                      会计信息，会计资料 p>h&SD?b  
accounting period                             会计期间 lvp8{]I<  
accounting policies                                   会计政策 / n@by4;W  
accounting professional bodies                 会计职业组织，会计职业团体 wA< Fw )  
accounting records                                   会计记录 Qv B%X)J  
accounting responsibility                           会计责任 irooFR[L9  
accounting service                             会计服务 E}lNb  
accounting standards                                会计准则 L %20tm  
Accounting Standards for Business Enterprises       企业会计准则 UFPSQ  
accounting system                             会计系统 'U*Kb  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 dV7~C@k6k8  
additional audit procedures                      追加审计程序 M _e^KF  
addressee                                         收件人，收信人 IA~wmOF  
Administration of State-owned Assets  (the～)     国有资产管理局 1X-fiQJ e  
administrative laws and regulations                 行政法规 St|B9V?eEB  
adverse impact                                 不利影响，负面影响 M32Z 3<  
adverse opinion                                反对意见 ^kh@AgG^  
advisory group                                  咨询组，顾问组 |5g1D^b]s^  
agency fee                                        代理费，代理费用 d>h
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aggregate                                          总计，合计为…… iM_Zn!|@\  
alternation of document and record                 变造文件和记录 ^3lEfI<pBm  
alternative audit procedures                      替代审计程序，备选审计程序 |PutTcjQ  
amend                                              修改，修订 BvqypLI  
amortisation                                      摊销 $.KDnl^  
analytical capacity                             分析能力 n-x%<j(Xf  
analytical procedures                               分析性程序 ?TMrnR/d  
annual financial statements                        年度会计报表，年度财务报表 "yf#sEabV  
appendix                                          附录，附表 \QP 1jB  
applicable                                         适用的 9-hVlQ~|  
applicable laws and regulations                 适用的法规 S*'  
application systems                                  应用系统 J_N`D+m  
apply consistently                              一贯地执行，一贯地实施 XAb-K?)  
appropriate                                       适当的，合适的； (aX6jdvo  
征用，挪用 Np2.X+  
appropriate authorization                          适当的授权 !9g>/9h  
appropriateness of audit evidence                    审计证据的适当性 JG*Lc@Q  
approval                                    批准，核准 L
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assertion                                    (会计报表上的)认定；确认 ByivV2qd{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Zd<8c^@  
asset                                                 资产，财产 fBZR  
asset restructuring                             资产重组 c=u'#|/eb  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 TKrh3   
associated company                                 联属公司，联营公司 eG08Xt|lc  
association                                        联合，结合；协会，社团 ;To][ J  
assumption                                       假设，假定 M2rgB%W)m  
at a given date                                         在某一特定时日 2>h.K/pC  
attestation                                         鉴证，公证 U( (F<  
attestation service                             鉴证服务 W?2Z31;7  
audit adjustment                                审计调整 ,#hx%$f}d  
audit areas                                        审计领域 G21cJi*  
audit conclusion                                审计结论 zOT(>1'  
audit effectiveness                             审计效果 ~]C m   
audit efficiency                                  审计效率 by@}T@^\  
audit engagement letter                      审计业务约定书 We:b1sZR  
audit evidence                                          审计证据 3ox
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audit fee                                    审计费 ]`u_d}`  
audit files                                          审计档案 Pj7n_&*/  
audit findings                                     审计中发现的事项 3}V-'!  
audit implementation stage                        审计实施阶段 kdp- 
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audit mark                                        审计标识 +@jX|  
audit materiality                                 审计重要性 [fl^1!3{  
audit method                                     审计方法 u ioBId  
audit objective                                         审计目标，审计目的 D>m!R[!o  
audit of financial statements                      会计报表审计，财务报表审计 {/K_NSg+h  
audit opinion                                     审计意见 $^louas&  
audit period                                      被审计期间，被审计年度 bqSp4TI  
audit plan                                          审计计划 ?)mM]2%%  
audit planning                                    编制审计计划，制定审计计划，审计计划 6R';[um?q  
audit planning stage                                  审计计划阶段 | x/Z qY  
audit procedure                                审计程序 Gb_y"rx?0  
audit programme                               审计程序表，具体审计计划 g4NbzU[I  
audit report                                       审计报告 <L>$Y#wU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9,>u,  
audit report with a qualified opinion                 有保留意见的审计报告 +"F9yb  
audit report with an adverse opinion                否定意见的审计报告 s2;
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audit report with dual dates                      双重日期审计报告 * vW#XDx  
audit reporting stage                                 审计报告阶段 L>{p>  
audit responsibility                                   审计责任 ]}HuK#  
audit results                                      审计结果 ;=F]{w]$+  
audit risk                                          审计风险 ZhYOz  
audit sampling                                          审计抽样 ?h7(,39^>  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~|.vz!A  
audit strategies                                  审计策略 :y8wv|m  
audit summary                                         审计总结，审计小结 XfYhLE  
audit team                                         审计小组 1k?k{Ri  
audit test                                    审计测试 ^Uq"hT(41  
audit trail                                          审计轨迹 3lT>C'qq  
audit work                                        审计工作 2m0laJ3p9  
audit working paper                                 审计工作底稿 8}<4f|?  
audited financial statement                        审计会计报表，已审计财务报表 \SQwIM  
Auditing Guidelines (the～)                      审计规范指南  b@m\ca  
auditing standards                             审计准则 GMJ</xG
  
audit-oriented working paper                          (审计)业务类工作底稿 Jrm 9,7/  
authorisation                                     授权 5V"g,]'Nd  
authorisation of transaction                       交易的授权 <yz&> +9,  
availability                                         可获得性 P8=!/L2?  
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balance                                      余额；差额；平衡 G~fM!F0   
balance sheet                                    资产负债表 0tyS=X;#e  
bank                                                 银行 SxWK@)tP  
bank account                                    银行账户，银行户头 NB[(O#  
bank statement                                 银行对账单 - }2AXP2q  
barter transaction                              易货交易，以物换物交易 zf}X%tp  
basis of audit                                    审计依据 Cp[ NVmN  
basis of preparation                                (会计报表的)编制基础 <Zn-P  
book of account                               账目，账簿 KOHYeiry~A  
borrowing                                         借款，贷款，借债 +8~C&K :  
branch                                              分支，分支机构，分店 QM'Db`B  
brought forward                                (账户余额等的)承上年，承上期，承上页 M PI=^rc2  
budget                                              预算  Re^~8q[  
building                                      建筑物；大楼 yo@S.7[/  
business conditions                                  业务情况，经营情况 *D6X&Hg&5  
business licence                               (企业等的)营业执照 LCf)b>C*  
business relation                                业务关系 F|3iKK022  
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