[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 -`e=u<Y9@  
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审计词汇英汉对照 ,5\:\e0H  
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ability to continue as a going concern               持续经营能力 nf< <]iHf  
acceptability                                     可接受性，可接受程度 SwQ. tK1p  
acceptable level of detection risk                     检查风险的可接受水平 T0_9:I`&  
acceptance of engagement                       接受委托  w'=#7$N  
accepting the engagement for the first time              首次接受委托 :, F^{  
access to asset                                         对资产的接触 *8p\.za1  
according to                                     根据，依据，依照 AK<ZP?0  
account balance                                账户余额 Q:+Y-&||"  
account for                                       对……进行会计处理，核算；解释 +DKrX  
accounting                                        会计，会计学 ,8uu,,c  
accounting advisory serve                        会计咨询服务 FH8?W| G  
accounting firm                                 会计师事务所 *f8,R"]-g  
accounting information                      会计信息，会计资料 +N[dYm  
accounting period                             会计期间 Fm}O,=  
accounting policies                                   会计政策 ,IUMH]D  
accounting professional bodies                 会计职业组织，会计职业团体 3w )
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accounting records                                   会计记录 w8%yX$<  
accounting responsibility                           会计责任 f/)3b`$Wu  
accounting service                             会计服务 ;hs:wLVa"  
accounting standards                                会计准则 Fc}wuW  
Accounting Standards for Business Enterprises       企业会计准则 6,G^iv6H  
accounting system                             会计系统 7>{edNy!,  
accounting treatment                                会计处理 )<.S3  
accuracy                                    准确性，精确性 ?HI c=  
additional audit procedures                      追加审计程序 F dv&kK!  
addressee                                         收件人，收信人 c7\bA7.  
Administration of State-owned Assets  (the～)     国有资产管理局 d$rJW m5H  
administrative laws and regulations                 行政法规  Vm8;{Sq  
adverse impact                                 不利影响，负面影响 {(wV>Oc>Jw  
adverse opinion                                反对意见 zJ9ZqC]  
advisory group                                  咨询组，顾问组 LWbWj ^  
agency fee                                        代理费，代理费用 ~s^&*KaA  
aggregate                                          总计，合计为…… w& RpQcV  
alternation of document and record                 变造文件和记录 Z-4A`@p  
alternative audit procedures                      替代审计程序，备选审计程序 QBto$!})  
amend                                              修改，修订 o\]e}+1[o  
amortisation                                      摊销 <O$'3_S"D  
analytical capacity                             分析能力 q\#3G  
analytical procedures                               分析性程序 a ny\}   
annual financial statements                        年度会计报表，年度财务报表 C`mXEX5  
appendix                                          附录，附表 $ O!f*l
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applicable                                         适用的 k9 *0xukJ  
applicable laws and regulations                 适用的法规 lRt8{GFy  
application systems                                  应用系统 =|3L'cDC  
apply consistently                              一贯地执行，一贯地实施 XQ(`8Jl&^  
appropriate                                       适当的，合适的； Rl5}W\&  
征用，挪用 uy\YJ.WMQ  
appropriate authorization                          适当的授权 n]Dq  
appropriateness of audit evidence                    审计证据的适当性 1rPeh{SZ  
approval                                    批准，核准 LR)is  
assertion                                    (会计报表上的)认定；确认 `"ie57-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =As'vt 0  
asset                                                 资产，财产 flLmZ1"  
asset restructuring                             资产重组 kj0A%q#'}  
assignment of duties                                 职责的划分 %aw/Y5  
assistant                                     助理，助理人员 WgPL4D9=  
associated company                                 联属公司，联营公司 n;rOH[P  
association                                        联合，结合；协会，社团 OD1ns  
assumption                                       假设，假定 6l_8Q w*5I  
at a given date                                         在某一特定时日 XVv7W5/q]  
attestation                                         鉴证，公证 VDnAQ[T@d  
attestation service                             鉴证服务 ; wHuL\  
audit adjustment                                审计调整 V$v;lvt^Uq  
audit areas                                        审计领域 iBUf1v  
audit conclusion                                审计结论 mOXI"q]p  
audit effectiveness                             审计效果 E"G._<3J8  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 NZlJ_[\$C  
audit evidence                                          审计证据 ;?:,L  
audit fee                                    审计费 +V'r>C:  
audit files                                          审计档案 +^69>L2V  
audit findings                                     审计中发现的事项 9q8 rf\&  
audit implementation stage                        审计实施阶段 vY;Lc  
audit mark                                        审计标识 !m(6/*PAl  
audit materiality                                 审计重要性 Y#t"..mc'  
audit method                                     审计方法 ))KsQJ"
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audit objective                                         审计目标，审计目的 NX=dx&i>+  
audit of financial statements                      会计报表审计，财务报表审计 e@,L~\  
audit opinion                                     审计意见 VR:b1XWX  
audit period                                      被审计期间，被审计年度 1$Hf`h2  
audit plan                                          审计计划 U_8I$v-~  
audit planning                                    编制审计计划，制定审计计划，审计计划 3p4bOT5  
audit planning stage                                  审计计划阶段 mMj Vbeh[  
audit procedure                                审计程序 6nq.~
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audit programme                               审计程序表，具体审计计划 ZRQPOy  
audit report                                       审计报告 ^#t<ILUa  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E Fv+[  
audit report with a qualified opinion                 有保留意见的审计报告 blPC"3}3Vd  
audit report with an adverse opinion                否定意见的审计报告 ^y6CV4T+  
audit report with dual dates                      双重日期审计报告 mE7Jv)@  
audit reporting stage                                 审计报告阶段 "Q J-IRt&  
audit responsibility                                   审计责任 =H?Nb:s  
audit results                                      审计结果 Bpp9I;)c  
audit risk                                          审计风险 L"-&B$B:  
audit sampling                                          审计抽样 k m| wB4  
audit sampling techniques                         审计抽样方法，审计抽样技术 CKR9APkv  
audit strategies                                  审计策略 T a[74;VO  
audit summary                                         审计总结，审计小结 7> ]C2!  
audit team                                         审计小组 Qp?+_<{  
audit test                                    审计测试 S8cFD):q  
audit trail                                          审计轨迹 o{Ep/O`  
audit work                                        审计工作 7>mYD3  
audit working paper                                 审计工作底稿 pxC5
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audited financial statement                        审计会计报表，已审计财务报表 R 1b`(  
Auditing Guidelines (the～)                      审计规范指南 HWU{521  
auditing standards                             审计准则 |V7a26h  
audit-oriented working paper                          (审计)业务类工作底稿 e/3hb)#;  
authorisation                                     授权 1e+?O7/  
authorisation of transaction                       交易的授权 lKwcT!Q4  
availability                                         可获得性 j w462h  
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balance                                      余额；差额；平衡 t 8+93,*B  
balance sheet                                    资产负债表 +]zP $5_e  
bank                                                 银行 6qDD_:F  
bank account                                    银行账户，银行户头 l85"C  
bank statement                                 银行对账单 l`]!)j|+  
barter transaction                              易货交易，以物换物交易 vJ' 93h  
basis of audit                                    审计依据 NEH$&%OV?  
basis of preparation                                (会计报表的)编制基础 %G SSy_c  
book of account                               账目，账簿 Ol@ZH_  
borrowing                                         借款，贷款，借债 ?!66yn  
branch                                              分支，分支机构，分店 ]mh+4k?b  
brought forward                                (账户余额等的)承上年，承上期，承上页 <am7t[G."  
budget                                              预算 qTGy\i  
building                                      建筑物；大楼 q<8HG_  
business conditions                                  业务情况，经营情况 TExlGAHo+O  
business licence                               (企业等的)营业执照 F{+`F<r  
business relation                                业务关系 BkeP?X  
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