[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 g~N)~]0{  
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审计词汇英汉对照 2N`Vx3  
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ability to continue as a going concern               持续经营能力 U.d*E/OR5  
acceptability                                     可接受性，可接受程度 v^JyVf>  
acceptable level of detection risk                     检查风险的可接受水平 r0?`t!%V  
acceptance of engagement                       接受委托 UI |D?z<   
accepting the engagement for the first time              首次接受委托 !dGy"-i$h  
access to asset                                         对资产的接触 6$2)m;| XY  
according to                                     根据，依据，依照 ptYQP^6S[  
account balance                                账户余额 n8J';F =P  
account for                                       对……进行会计处理，核算；解释 o"K{^ L~u  
accounting                                        会计，会计学 Kq{9:G  
accounting advisory serve                        会计咨询服务 %5jxq9:K  
accounting firm                                 会计师事务所 z I(b#eUF  
accounting information                      会计信息，会计资料 lLoFM  
accounting period                             会计期间
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accounting policies                                   会计政策 X=_N7!  
accounting professional bodies                 会计职业组织，会计职业团体 6SW:'u|90  
accounting records                                   会计记录 H#G'q_uHH  
accounting responsibility                           会计责任 UP%X `  
accounting service                             会计服务 Va?wG3w  
accounting standards                                会计准则 7RTp+FC]  
Accounting Standards for Business Enterprises       企业会计准则 %]RzC`NZ  
accounting system                             会计系统 %;9wToyK>  
accounting treatment                                会计处理 .
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accuracy                                    准确性，精确性 P7<~S8)Y  
additional audit procedures                      追加审计程序 7t
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addressee                                         收件人，收信人 rn U2EL  
Administration of State-owned Assets  (the～)     国有资产管理局 KYd2=P6  
administrative laws and regulations                 行政法规 wQ@@|Cj4L  
adverse impact                                 不利影响，负面影响 "?n~ /9`  
adverse opinion                                反对意见 |Ax~zk;  
advisory group                                  咨询组，顾问组 fGY. +W_  
agency fee                                        代理费，代理费用 &nTB^MF  
aggregate                                          总计，合计为…… 3x.|g  
alternation of document and record                 变造文件和记录 WZ;f3 "  
alternative audit procedures                      替代审计程序，备选审计程序 G)iV  
amend                                              修改，修订 <wc=SMmO  
amortisation                                      摊销 XEY((
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analytical capacity                             分析能力 u%3Z +[  
analytical procedures                               分析性程序 #Z(8 vA^@  
annual financial statements                        年度会计报表，年度财务报表 / IAK'/  
appendix                                          附录，附表 p7Gs  
applicable                                         适用的 r4D6g>)h1q  
applicable laws and regulations                 适用的法规 ci6j"nKci  
application systems                                  应用系统 "{AS5jw  
apply consistently                              一贯地执行，一贯地实施 kT!FC0E{  
appropriate                                       适当的，合适的； :1s6h%evrT  
征用，挪用 kMf]~EZ?  
appropriate authorization                          适当的授权 qGr(MDLc  
appropriateness of audit evidence                    审计证据的适当性 $yI!YX&  
approval                                    批准，核准 >/eQjp?:  
assertion                                    (会计报表上的)认定；确认 7-Fh!=\f/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _hM3p  
asset                                                 资产，财产 }"2 0:  
asset restructuring                             资产重组 TBvv(_  
assignment of duties                                 职责的划分 V<?t(_Y  
assistant                                     助理，助理人员 cdf8YN0!  
associated company                                 联属公司，联营公司 +wgNuj0=*  
association                                        联合，结合；协会，社团 (]0ZxWF  
assumption                                       假设，假定 wYOSaGyZ0I  
at a given date                                         在某一特定时日 TCv}N0  
attestation                                         鉴证，公证 b_z;^y~  
attestation service                             鉴证服务 >jq~5HN  
audit adjustment                                审计调整 uJ{N?  
audit areas                                        审计领域 Q Y/36gK  
audit conclusion                                审计结论 VD<W  
audit effectiveness                             审计效果 |*e >hk  
audit efficiency                                  审计效率 q;InFV3rv  
audit engagement letter                      审计业务约定书 GNT1FR  
audit evidence                                          审计证据 Ck/4hZ  
audit fee                                    审计费 U8\[8~Xftn  
audit files                                          审计档案 KaZ$!JfT  
audit findings                                     审计中发现的事项 5kof
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audit implementation stage                        审计实施阶段 w`UB_h#Bl  
audit mark                                        审计标识 ?6; +.h\  
audit materiality                                 审计重要性 C3:4V2<_  
audit method                                     审计方法 k]] (I<2  
audit objective                                         审计目标，审计目的 uF+if`?  
audit of financial statements                      会计报表审计，财务报表审计 }2|>Y[v2j  
audit opinion                                     审计意见 ^$4d'  
audit period                                      被审计期间，被审计年度 bN8GRK )  
audit plan                                          审计计划 W52AX.Nm  
audit planning                                    编制审计计划，制定审计计划，审计计划 /q ;MihK  
audit planning stage                                  审计计划阶段 0~<d<a -@  
audit procedure                                审计程序 e3yBB*@  
audit programme                               审计程序表，具体审计计划 eZ(<hE>  
audit report                                       审计报告 2n2{Oy>L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e@Q<hb0<eU  
audit report with a qualified opinion                 有保留意见的审计报告 6NVf&;laQ  
audit report with an adverse opinion                否定意见的审计报告 [kDjht|$>  
audit report with dual dates                      双重日期审计报告 !=V>DgmW  
audit reporting stage                                 审计报告阶段 :CNHN2 J  
audit responsibility                                   审计责任 _O Tqm5_  
audit results                                      审计结果 $o?Wum  
audit risk                                          审计风险 s"*zyLUUo  
audit sampling                                          审计抽样 6HW<E~G'6  
audit sampling techniques                         审计抽样方法，审计抽样技术 \`Db|D?oy  
audit strategies                                  审计策略 IX7<  
audit summary                                         审计总结，审计小结 4/e-E^  
audit team                                         审计小组 sZ/~pk  
audit test                                    审计测试 DK}k||-  
audit trail                                          审计轨迹 hyH"  
audit work                                        审计工作 w*Vf{[a'  
audit working paper                                 审计工作底稿 l4 I
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audited financial statement                        审计会计报表，已审计财务报表 BQ2EDy=}6  
Auditing Guidelines (the～)                      审计规范指南 2M3.xUS  
auditing standards                             审计准则 Yc/Nz(m   
audit-oriented working paper                          (审计)业务类工作底稿 (Eq0 |
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authorisation                                     授权 bJj<xjBM  
authorisation of transaction                       交易的授权 rZ
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availability                                         可获得性 (30{:o&^  
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balance                                      余额；差额；平衡 oe}nrkmb  
balance sheet                                    资产负债表 (9]`3^_,J  
bank                                                 银行 v|C)Q %v  
bank account                                    银行账户，银行户头 TMj(y{2  
bank statement                                 银行对账单 -yHVydu=  
barter transaction                              易货交易，以物换物交易 L:"i,K#P  
basis of audit                                    审计依据 qcEiJ}-  
basis of preparation                                (会计报表的)编制基础 al$G OMi  
book of account                               账目，账簿 POwJhT  
borrowing                                         借款，贷款，借债 Va /LMw  
branch                                              分支，分支机构，分店 <"Z]S^>$  
brought forward                                (账户余额等的)承上年，承上期，承上页 R,-y  
budget                                              预算 8'Sw?FbVA/  
building                                      建筑物；大楼 M)C.bo{p  
business conditions                                  业务情况，经营情况 q$`{ $RX  
business licence                               (企业等的)营业执照 S^? @vj  
business relation                                业务关系 R| [mp%Q  
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