[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 WSLy}@`Vx  
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审计词汇英汉对照 vX+.e1m  
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ability to continue as a going concern               持续经营能力 'T7x@a`b)  
acceptability                                     可接受性，可接受程度 >,"sHm}l%  
acceptable level of detection risk                     检查风险的可接受水平 P16YS8$  
acceptance of engagement                       接受委托 )11W)G`w  
accepting the engagement for the first time              首次接受委托 0(gq;H5x'  
access to asset                                         对资产的接触 +8AvTSgX%  
according to                                     根据，依据，依照 )TU<:V  
account balance                                账户余额 q[ULGv  
account for                                       对……进行会计处理，核算；解释 >)Gd:636+  
accounting                                        会计，会计学 =i>\2J%'R  
accounting advisory serve                        会计咨询服务 t
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accounting firm                                 会计师事务所 (a.1M8v+Sg  
accounting information                      会计信息，会计资料 
Hx %$X  
accounting period                             会计期间 #Fs|f3-@  
accounting policies                                   会计政策 #Qh>z%Mn^3  
accounting professional bodies                 会计职业组织，会计职业团体 5&!'^!  
accounting records                                   会计记录 h^oH^moq<  
accounting responsibility                           会计责任 ^Kqf~yS%  
accounting service                             会计服务 ]^K;goQv  
accounting standards                                会计准则 ~Ky4+\6o>  
Accounting Standards for Business Enterprises       企业会计准则 q[d)e6  
accounting system                             会计系统 _KN/@(+F  
accounting treatment                                会计处理 gnLn7?  
accuracy                                    准确性，精确性 ?n]FNj d  
additional audit procedures                      追加审计程序 :#u}.G  
addressee                                         收件人，收信人 lY'N4x7n  
Administration of State-owned Assets  (the～)     国有资产管理局 6~8F!b2  
administrative laws and regulations                 行政法规 NTmi 2c  
adverse impact                                 不利影响，负面影响 ?Elg?)os  
adverse opinion                                反对意见 KX3KM!*  
advisory group                                  咨询组，顾问组 U O<:.6"  
agency fee                                        代理费，代理费用 OeElMRU"  
aggregate                                          总计，合计为…… ? \m3~6y  
alternation of document and record                 变造文件和记录 8W+5)m
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alternative audit procedures                      替代审计程序，备选审计程序 8TWTbQ  
amend                                              修改，修订 OBOwz4<  
amortisation                                      摊销 *1A&'T2  
analytical capacity                             分析能力 CO^Jz  
analytical procedures                               分析性程序 qZk:mlYd  
annual financial statements                        年度会计报表，年度财务报表 `rb>K  
appendix                                          附录，附表 p&N#_dmlH  
applicable                                         适用的 }Qr
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applicable laws and regulations                 适用的法规 Vz%OV}\  
application systems                                  应用系统 OH6^GPF6  
apply consistently                              一贯地执行，一贯地实施 ,gx) w^WTm  
appropriate                                       适当的，合适的； PJLR<9  
征用，挪用 bwiD$  
appropriate authorization                          适当的授权 ?
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appropriateness of audit evidence                    审计证据的适当性 Tum_aI  
approval                                    批准，核准 aeP[+I9  
assertion                                    (会计报表上的)认定；确认 mdbp8,O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %Mn.e a  
asset                                                 资产，财产 nFM@@ oA  
asset restructuring                             资产重组 F{m{d?:OA  
assignment of duties                                 职责的划分 >v+jh(^  
assistant                                     助理，助理人员 2/7_;_#vJ%  
associated company                                 联属公司，联营公司 *>q/WLR  
association                                        联合，结合；协会，社团 ,EpH4*e  
assumption                                       假设，假定 T~xwo  
at a given date                                         在某一特定时日 06mlj6hV  
attestation                                         鉴证，公证 @jy41eIo  
attestation service                             鉴证服务 u0o'
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audit adjustment                                审计调整 ,Zf 9RM  
audit areas                                        审计领域 ..W-76{  
audit conclusion                                审计结论 Pbu{'y3J  
audit effectiveness                             审计效果 Ykqyk')wm  
audit efficiency                                  审计效率 NHQF^2\\  
audit engagement letter                      审计业务约定书 BR5BJX  
audit evidence                                          审计证据 `>lzlEhKV  
audit fee                                    审计费 Y&.UIosWb  
audit files                                          审计档案 {~Tg7<\L  
audit findings                                     审计中发现的事项 {+.r5py  
audit implementation stage                        审计实施阶段 )?aaBaN$  
audit mark                                        审计标识 /JJw 6[N  
audit materiality                                 审计重要性 <skajQQ  
audit method                                     审计方法 l$xxrb9P!  
audit objective                                         审计目标，审计目的 O;9?(:_  
audit of financial statements                      会计报表审计，财务报表审计 u1^wDc*xg  
audit opinion                                     审计意见 D=r))  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 b=;nm#cAI  
audit planning                                    编制审计计划，制定审计计划，审计计划 3_$w|ET  
audit planning stage                                  审计计划阶段 G$M 9=@Ug  
audit procedure                                审计程序 s)J(/   
audit programme                               审计程序表，具体审计计划 w.{&=WTr  
audit report                                       审计报告 ) c2_b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~B
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audit report with a qualified opinion                 有保留意见的审计报告 #Pk$L+C
 
audit report with an adverse opinion                否定意见的审计报告 S>Yj@L  
audit report with dual dates                      双重日期审计报告 K=::)/{P  
audit reporting stage                                 审计报告阶段 AyKMhac  
audit responsibility                                   审计责任 b7`D|7D  
audit results                                      审计结果 9!',b>C6  
audit risk                                          审计风险 3VO2,PCZ  
audit sampling                                          审计抽样 A^\.Z4=d"  
audit sampling techniques                         审计抽样方法，审计抽样技术 =='Td[  
audit strategies                                  审计策略 <UP m=Hb  
audit summary                                         审计总结，审计小结 r=uN9ro  
audit team                                         审计小组 =uHnRY  
audit test                                    审计测试 |SZo' 6  
audit trail                                          审计轨迹 h ZXXBp  
audit work                                        审计工作 2B0W~x2=  
audit working paper                                 审计工作底稿 k%c{ETdE  
audited financial statement                        审计会计报表，已审计财务报表 D/ybFk  
Auditing Guidelines (the～)                      审计规范指南 'dG%oDHX]P  
auditing standards                             审计准则 9pn>-1N J  
audit-oriented working paper                          (审计)业务类工作底稿 df}r% i  
authorisation                                     授权 ZUm?*.g\^  
authorisation of transaction                       交易的授权 /^SAC%PD  
availability                                         可获得性 6fo3:P*O  
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balance                                      余额；差额；平衡 %]gTm7 =t  
balance sheet                                    资产负债表 enS}A*Io  
bank                                                 银行 6RO(]5wX  
bank account                                    银行账户，银行户头 hXIro  
bank statement                                 银行对账单 *D}0[| O  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 f"G-  
basis of preparation                                (会计报表的)编制基础 Qj{8?lew  
book of account                               账目，账簿 !^#jwRpeN  
borrowing                                         借款，贷款，借债 |y;}zQB-dH  
branch                                              分支，分支机构，分店 "Mw[P [w*  
brought forward                                (账户余额等的)承上年，承上期，承上页 BF*kb2"GZ6  
budget                                              预算 SvM6iZ]  
building                                      建筑物；大楼 OVzt\V*+%W  
business conditions                                  业务情况，经营情况 $4kH3
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business licence                               (企业等的)营业执照 (/d5UIM{&  
business relation                                业务关系 6k{2 +P  
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