[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 \L9?69B~  
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审计词汇英汉对照 $ o5V$N D  
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ability to continue as a going concern               持续经营能力 UU.mdSL  
acceptability                                     可接受性，可接受程度 *CH!<VB/  
acceptable level of detection risk                     检查风险的可接受水平 4aalhy<j  
acceptance of engagement                       接受委托 )l!J$X+R  
accepting the engagement for the first time              首次接受委托 hB P$9GR  
access to asset                                         对资产的接触 . QQ?w  
according to                                     根据，依据，依照 =M1a0i|d  
account balance                                账户余额 u+mjguIv  
account for                                       对……进行会计处理，核算；解释 8Fd1; G6  
accounting                                        会计，会计学 &h7smZO5
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accounting advisory serve                        会计咨询服务 _Sly7_  
accounting firm                                 会计师事务所 Ms:KM{T0  
accounting information                      会计信息，会计资料 3yHb!}F  
accounting period                             会计期间 b:FEp'ZS  
accounting policies                                   会计政策 ;!l*7}5X=  
accounting professional bodies                 会计职业组织，会计职业团体 'ZGT`'ri  
accounting records                                   会计记录 U^[cYT
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accounting responsibility                           会计责任 1A%N0#_(Md  
accounting service                             会计服务 {k_ PMl0G  
accounting standards                                会计准则 Vq3]7l  
Accounting Standards for Business Enterprises       企业会计准则 @tr&R==([  
accounting system                             会计系统 N+\oFbE  
accounting treatment                                会计处理 F@=e2e 4  
accuracy                                    准确性，精确性 $@[dm)M  
additional audit procedures                      追加审计程序 X+dR<GN+YX  
addressee                                         收件人，收信人 ]5} -y3  
Administration of State-owned Assets  (the～)     国有资产管理局 s6uF5]M;2  
administrative laws and regulations                 行政法规 V17>j0Ev$W  
adverse impact                                 不利影响，负面影响 Vqa5RVnI  
adverse opinion                                反对意见 5T$
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advisory group                                  咨询组，顾问组 +=ZWau   
agency fee                                        代理费，代理费用 qs6Nb'JvQR  
aggregate                                          总计，合计为…… w8 ?Pb$Fe  
alternation of document and record                 变造文件和记录 o,S!RG&  
alternative audit procedures                      替代审计程序，备选审计程序 +={  
amend                                              修改，修订 pau*kMu^}  
amortisation                                      摊销 S
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analytical capacity                             分析能力 6Gs{nFw  
analytical procedures                               分析性程序 DAjG*K{  
annual financial statements                        年度会计报表，年度财务报表 0V<Aub[${  
appendix                                          附录，附表 zyaW3th  
applicable                                         适用的 m0=cMVCA!  
applicable laws and regulations                 适用的法规 `Mg8]H~  
application systems                                  应用系统 D ?Nd;[  
apply consistently                              一贯地执行，一贯地实施 vC{h2A  
appropriate                                       适当的，合适的； %/UV_@x&  
征用，挪用 \p5|}<Sr)  
appropriate authorization                          适当的授权 J"%8:pL  
appropriateness of audit evidence                    审计证据的适当性 Ef
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approval                                    批准，核准 =E&b=  
assertion                                    (会计报表上的)认定；确认 !OPSSP]-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 44\!PYf7  
asset                                                 资产，财产 FWuw/b$  
asset restructuring                             资产重组 7V~ "x& Eu  
assignment of duties                                 职责的划分 AI&qU/}  
assistant                                     助理，助理人员 &}v
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associated company                                 联属公司，联营公司 \:]DFZ=!  
association                                        联合，结合；协会，社团 y\^@p=e  
assumption                                       假设，假定 7)B&(2D&  
at a given date                                         在某一特定时日 v2Dt3$@H6  
attestation                                         鉴证，公证 4cott^K.  
attestation service                             鉴证服务 Z8&4z.6_  
audit adjustment                                审计调整 n4^~gT%b5]  
audit areas                                        审计领域 Ee{`Y0  
audit conclusion                                审计结论 25aNC;J  
audit effectiveness                             审计效果 t";{1.  
audit efficiency                                  审计效率 bsB} ,pc  
audit engagement letter                      审计业务约定书 A[RHw<  
audit evidence                                          审计证据 hdo&\Q2D8  
audit fee                                    审计费 $[[?;g  
audit files                                          审计档案 F4GP7]  
audit findings                                     审计中发现的事项 `-4'/~G  
audit implementation stage                        审计实施阶段 T3 6x=LX  
audit mark                                        审计标识 As0 B\  
audit materiality                                 审计重要性 DeH0k[o  
audit method                                     审计方法 8s<^]sFP  
audit objective                                         审计目标，审计目的 B9YsA?hg  
audit of financial statements                      会计报表审计，财务报表审计 G;/Q>V  
audit opinion                                     审计意见 1hR (N  
audit period                                      被审计期间，被审计年度 '0]r<O  
audit plan                                          审计计划 <O.Kqk* nq  
audit planning                                    编制审计计划，制定审计计划，审计计划 NeHx2m+  
audit planning stage                                  审计计划阶段 /dLA`=rZx  
audit procedure                                审计程序 xZX`%f-  
audit programme                               审计程序表，具体审计计划 `AR"!X  
audit report                                       审计报告 (
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 xPt*CB  
audit report with a qualified opinion                 有保留意见的审计报告 XlV
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audit report with an adverse opinion                否定意见的审计报告 PkTfJQP8  
audit report with dual dates                      双重日期审计报告 'qjX$]H  
audit reporting stage                                 审计报告阶段 y=w`w >%  
audit responsibility                                   审计责任 F$i$a b  
audit results                                      审计结果 :V-k'hm &  
audit risk                                          审计风险 e8oKn&  
audit sampling                                          审计抽样 .l
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audit sampling techniques                         审计抽样方法，审计抽样技术 k=?^){[We  
audit strategies                                  审计策略 Dzr e'  
audit summary                                         审计总结，审计小结 s D_G)c  
audit team                                         审计小组 _5b0wdB  
audit test                                    审计测试 X'f)7RbT  
audit trail                                          审计轨迹 L=RGL+f1_  
audit work                                        审计工作 j9:/RJS  
audit working paper                                 审计工作底稿 bG(x:Py&  
audited financial statement                        审计会计报表，已审计财务报表 l
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Auditing Guidelines (the～)                      审计规范指南 Rv<L#!; t  
auditing standards                             审计准则 ]KWK}Zyi  
audit-oriented working paper                          (审计)业务类工作底稿 *hF^fxLbl  
authorisation                                     授权 +i.u< T  
authorisation of transaction                       交易的授权 \]8VwsP  
availability                                         可获得性 :=9<  
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balance                                      余额；差额；平衡 F}'wH-qp  
balance sheet                                    资产负债表 +"8}R~`!  
bank                                                 银行 V.8%|-d  
bank account                                    银行账户，银行户头 ? Vp%=E  
bank statement                                 银行对账单 1[SA15h  
barter transaction                              易货交易，以物换物交易 o\4CoeG  
basis of audit                                    审计依据 I^ G^J M!  
basis of preparation                                (会计报表的)编制基础 =WK04\H  
book of account                               账目，账簿 \lEkfcc  
borrowing                                         借款，贷款，借债 2bLI%gg3  
branch                                              分支，分支机构，分店 2 z7}+lH  
brought forward                                (账户余额等的)承上年，承上期，承上页 k][h9'  
budget                                              预算 < bFy(+  
building                                      建筑物；大楼 59<hV?  
business conditions                                  业务情况，经营情况 tuLH}tkNY  
business licence                               (企业等的)营业执照 6\n?48x}  
business relation                                业务关系 Jf_%<\ O  
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