[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 oR``Jiob|  
　　
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审计词汇英汉对照 /=y _#l  
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ability to continue as a going concern               持续经营能力 w# -J ?/m  
acceptability                                     可接受性，可接受程度 :"ta#g'  
acceptable level of detection risk                     检查风险的可接受水平 f+WN=-F\  
acceptance of engagement                       接受委托 *_qLLJg  
accepting the engagement for the first time              首次接受委托 `]T#uP<u  
access to asset                                         对资产的接触 2#y-3y<G  
according to                                     根据，依据，依照 [B2g{8{!  
account balance                                账户余额 5LYzX+a)  
account for                                       对……进行会计处理，核算；解释 QDHTP|2e  
accounting                                        会计，会计学 _MmSi4]yd  
accounting advisory serve                        会计咨询服务 6Fe$'TP  
accounting firm                                 会计师事务所 '{ -7%>`bn  
accounting information                      会计信息，会计资料 aN^x]0P!0  
accounting period                             会计期间 ukInS:7  
accounting policies                                   会计政策 Y|3n^%I  
accounting professional bodies                 会计职业组织，会计职业团体 w>TlM*3D/  
accounting records                                   会计记录 u]<_6;_  
accounting responsibility                           会计责任 TF[8r[93  
accounting service                             会计服务 U3-cH
 
accounting standards                                会计准则 \LEUreTn  
Accounting Standards for Business Enterprises       企业会计准则 Q7{/ T0  
accounting system                             会计系统 V
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accounting treatment                                会计处理 5Z<y
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accuracy                                    准确性，精确性 C1M @;  
additional audit procedures                      追加审计程序 NB.
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addressee                                         收件人，收信人 23iMG]J&  
Administration of State-owned Assets  (the～)     国有资产管理局 Zr#\>h'c  
administrative laws and regulations                 行政法规 qX%oLa  
adverse impact                                 不利影响，负面影响 h1U8z)D#   
adverse opinion                                反对意见 k^i\<@v  
advisory group                                  咨询组，顾问组 />13?o#  
agency fee                                        代理费，代理费用 \Ctl(uj  
aggregate                                          总计，合计为…… Z`jSpgWR  
alternation of document and record                 变造文件和记录 LJ{P93aq`^  
alternative audit procedures                      替代审计程序，备选审计程序 IE0hC\C}  
amend                                              修改，修订 QIWfGVc-  
amortisation                                      摊销 kp=wz0#  
analytical capacity                             分析能力 <l`xP)] X  
analytical procedures                               分析性程序 3[UB3F4K  
annual financial statements                        年度会计报表，年度财务报表 '[zy%<2sL  
appendix                                          附录，附表 >s;>"]  
applicable                                         适用的 (j%;)PTe+&  
applicable laws and regulations                 适用的法规 U(~d^9/#  
application systems                                  应用系统 j` 5K7~hv  
apply consistently                              一贯地执行，一贯地实施 P:QSr8K  
appropriate                                       适当的，合适的； cxB{EH,2Um  
征用，挪用 n]<>$  
appropriate authorization                          适当的授权 gc[BP>tl\  
appropriateness of audit evidence                    审计证据的适当性 J};=)xLX;  
approval                                    批准，核准 lmbC2\GT  
assertion                                    (会计报表上的)认定；确认 (kFg2kG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 CYHo~VIK  
asset                                                 资产，财产
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asset restructuring                             资产重组 $
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assignment of duties                                 职责的划分 @ rG=>??k  
assistant                                     助理，助理人员 ]N4?*S*jd)  
associated company                                 联属公司，联营公司 w yC1
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association                                        联合，结合；协会，社团 ":Uv u[-  
assumption                                       假设，假定 SMMvRF`7  
at a given date                                         在某一特定时日 [39  
attestation                                         鉴证，公证 ELgq#z  
attestation service                             鉴证服务 tGVC"a  
audit adjustment                                审计调整 P7|x=Ew;`  
audit areas                                        审计领域 5m\T~[`%  
audit conclusion                                审计结论 v$]eCj'  
audit effectiveness                             审计效果 FI=]K8  
audit efficiency                                  审计效率 =&-+{txs  
audit engagement letter                      审计业务约定书 <UE-9g5?G  
audit evidence                                          审计证据 oRZ--1oR_  
audit fee                                    审计费 +/|t8zFWs  
audit files                                          审计档案 aS)Gj?Odf  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 Cj3C%W  
audit mark                                        审计标识 UWIw/(Mv/]  
audit materiality                                 审计重要性 M #)@!  
audit method                                     审计方法 [7sy}UH  
audit objective                                         审计目标，审计目的 /{sFrEMP\  
audit of financial statements                      会计报表审计，财务报表审计 ]IeyJ  
audit opinion                                     审计意见 n~C!PXE  
audit period                                      被审计期间，被审计年度 12y+g5b  
audit plan                                          审计计划 {<#~Ya-  
audit planning                                    编制审计计划，制定审计计划，审计计划 N[j*Q 8X_  
audit planning stage                                  审计计划阶段 R\ZyS )~l  
audit procedure                                审计程序 72akOx   
audit programme                               审计程序表，具体审计计划 %DIZgPd\  
audit report                                       审计报告 [W
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 v
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audit report with a qualified opinion                 有保留意见的审计报告 M.h8Kr!.  
audit report with an adverse opinion                否定意见的审计报告 d"~-D;  
audit report with dual dates                      双重日期审计报告 SXF~>|h5<  
audit reporting stage                                 审计报告阶段 FNgC TO%  
audit responsibility                                   审计责任 "&{sE RYY  
audit results                                      审计结果 uYy&<_r  
audit risk                                          审计风险 @/ G$ C9<  
audit sampling                                          审计抽样 M~"93Q`f^  
audit sampling techniques                         审计抽样方法，审计抽样技术 rc()Eo50  
audit strategies                                  审计策略 U%T{~f  
audit summary                                         审计总结，审计小结 FAbl
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audit team                                         审计小组 j _p|>f<}  
audit test                                    审计测试 LqcHsUFj  
audit trail                                          审计轨迹 '~;vp  
audit work                                        审计工作 C'oNGOEd  
audit working paper                                 审计工作底稿 SM1[)jZ-  
audited financial statement                        审计会计报表，已审计财务报表 9n!IdqKN  
Auditing Guidelines (the～)                      审计规范指南 \
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auditing standards                             审计准则 C)v*L#{%  
audit-oriented working paper                          (审计)业务类工作底稿 DVLF8]
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authorisation                                     授权 ;rjd?r  
authorisation of transaction                       交易的授权 dWDM{t\}\  
availability                                         可获得性 Y>i5ubR~  
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balance                                      余额；差额；平衡 d@#wK~I
 
balance sheet                                    资产负债表 N}5'Hk4
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bank                                                 银行 `S+B-I0  
bank account                                    银行账户，银行户头 lVR a{._m  
bank statement                                 银行对账单 zM+eb| >cr  
barter transaction                              易货交易，以物换物交易 +#=l{_Z,ZJ  
basis of audit                                    审计依据 'BmLR{[2L  
basis of preparation                                (会计报表的)编制基础 e=#'rDm  
book of account                               账目，账簿 w$%1j+%&
 
borrowing                                         借款，贷款，借债 TF7~eyLg  
branch                                              分支，分支机构，分店 T]0H&Oov  
brought forward                                (账户余额等的)承上年，承上期，承上页 | l
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budget                                              预算 _DAj$$ Ru4  
building                                      建筑物；大楼 7f,!xh$  
business conditions                                  业务情况，经营情况 Y24H` s1u/  
business licence                               (企业等的)营业执照 22_%u=p-|  
business relation                                业务关系 Z@d(0 z  
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