[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 "\o+v|;  
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审计词汇英汉对照 |~vI3]}fx  
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ability to continue as a going concern               持续经营能力 +2&@x=xy  
acceptability                                     可接受性，可接受程度 Lja>8m  
acceptable level of detection risk                     检查风险的可接受水平 \}"$ ?d'f  
acceptance of engagement                       接受委托 yU-e3O7L  
accepting the engagement for the first time              首次接受委托 O%5 r[  
access to asset                                         对资产的接触 J2xw) +  
according to                                     根据，依据，依照 t?  yz  
account balance                                账户余额 E(8* pI  
account for                                       对……进行会计处理，核算；解释 li}1S   
accounting                                        会计，会计学 ?-dX`n  
accounting advisory serve                        会计咨询服务 K+3IWZ&+dG  
accounting firm                                 会计师事务所 *&^:T~|=!  
accounting information                      会计信息，会计资料 to DG7XN}  
accounting period                             会计期间 C8V/UbA /  
accounting policies                                   会计政策 F|e1"PkeoA  
accounting professional bodies                 会计职业组织，会计职业团体 iA'lon  
accounting records                                   会计记录 =pS5uR~  
accounting responsibility                           会计责任 :?g:~+hfO  
accounting service                             会计服务 pH"#8O&  
accounting standards                                会计准则 {^7Hgg  
Accounting Standards for Business Enterprises       企业会计准则 ]);%wy{Ho  
accounting system                             会计系统 zGAq-<  
accounting treatment                                会计处理 /7|V+6jV  
accuracy                                    准确性，精确性 $ +Z)  
additional audit procedures                      追加审计程序 {pnS Q  
addressee                                         收件人，收信人 ~nh:s|l6%M  
Administration of State-owned Assets  (the～)     国有资产管理局 <FcG oGK  
administrative laws and regulations                 行政法规 uF9C-H@:  
adverse impact                                 不利影响，负面影响 `OXpU,Z 6U  
adverse opinion                                反对意见 0;AA/  
advisory group                                  咨询组，顾问组 6i.-6></  
agency fee                                        代理费，代理费用 ]pNvxXbeW  
aggregate                                          总计，合计为…… p8h9Ng*&`  
alternation of document and record                 变造文件和记录 8o '_`{ba  
alternative audit procedures                      替代审计程序，备选审计程序 3c]b)n~Y  
amend                                              修改，修订 ,}ECF>  
amortisation                                      摊销 N`L0Vd  
analytical capacity                             分析能力 I+[>I=ewa  
analytical procedures                               分析性程序 6/r)y+H  
annual financial statements                        年度会计报表，年度财务报表 %t" CX5n  
appendix                                          附录，附表 V@cM|(  
applicable                                         适用的 iw8yb;|z;A  
applicable laws and regulations                 适用的法规 N343qU  
application systems                                  应用系统 ;>?rP88t  
apply consistently                              一贯地执行，一贯地实施 kt["m.  
appropriate                                       适当的，合适的； ->g*</  
征用，挪用 X.f>'0i  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 DRp~jW(\y  
approval                                    批准，核准 LYz.Ci}  
assertion                                    (会计报表上的)认定；确认 Z{ X|6
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =u2l.CX  
asset                                                 资产，财产 d4>Z8FF|1B  
asset restructuring                             资产重组 r^3acXl  
assignment of duties                                 职责的划分 17oa69G  
assistant                                     助理，助理人员 t\{'F7  
associated company                                 联属公司，联营公司 ktFhc3);!  
association                                        联合，结合；协会，社团 W&&;:Fr  
assumption                                       假设，假定 p?);eJtV/  
at a given date                                         在某一特定时日 gv)P]{%^  
attestation                                         鉴证，公证 C)@y5. G;  
attestation service                             鉴证服务 +;N2p1ZBf  
audit adjustment                                审计调整 ]* F\"C@  
audit areas                                        审计领域 %,6#2X nX%  
audit conclusion                                审计结论 T92Ue G  
audit effectiveness                             审计效果 JORGj0v  
audit efficiency                                  审计效率 Jq&uF*!  
audit engagement letter                      审计业务约定书 5I y;oZ  
audit evidence                                          审计证据 sk,ox~0R  
audit fee                                    审计费 LcB]Xdsa(  
audit files                                          审计档案 Q<^Tl(`/N?  
audit findings                                     审计中发现的事项 ;t<QTGJ  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 s.N7qO^:E  
audit materiality                                 审计重要性 G7qG$wd8h  
audit method                                     审计方法 dZ  rAn  
audit objective                                         审计目标，审计目的 ypKUkH/  
audit of financial statements                      会计报表审计，财务报表审计 Rs-]N1V  
audit opinion                                     审计意见 -@yh>8v  
audit period                                      被审计期间，被审计年度 }XV+gyG=@  
audit plan                                          审计计划 )}D'<^=#T  
audit planning                                    编制审计计划，制定审计计划，审计计划 )Dw,q~xgg0  
audit planning stage                                  审计计划阶段 %Y<|;0v  
audit procedure                                审计程序 9[b<5Llt  
audit programme                               审计程序表，具体审计计划 }=gx#  
audit report                                       审计报告 4C<jdv_J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6*B19+-  
audit report with a qualified opinion                 有保留意见的审计报告 \r /ya<5  
audit report with an adverse opinion                否定意见的审计报告 4zev^FR  
audit report with dual dates                      双重日期审计报告 }!"A!~&  
audit reporting stage                                 审计报告阶段 iYORu3  
audit responsibility                                   审计责任 5R
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audit results                                      审计结果 4wa`<H&S5  
audit risk                                          审计风险 uC+V6;  
audit sampling                                          审计抽样 C([phT;  
audit sampling techniques                         审计抽样方法，审计抽样技术 HJXT9;w  
audit strategies                                  审计策略 8$85^Of  
audit summary                                         审计总结，审计小结 8jd;JPz@\  
audit team                                         审计小组 Sp@^XmX(S  
audit test                                    审计测试 *c~T@m~DR  
audit trail                                          审计轨迹 ;1`fC@rI  
audit work                                        审计工作 @R/07&lBR  
audit working paper                                 审计工作底稿 s}UjGFP  
audited financial statement                        审计会计报表，已审计财务报表 Pz>s6 [ob  
Auditing Guidelines (the～)                      审计规范指南 @wpN6 /   
auditing standards                             审计准则 q qpgy7  
audit-oriented working paper                          (审计)业务类工作底稿 z.$4!$q  
authorisation                                     授权 4}_j`d/8|  
authorisation of transaction                       交易的授权 1rv)&tKs  
availability                                         可获得性 iF-6Y0~8  
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balance                                      余额；差额；平衡 P<l&0dPO8  
balance sheet                                    资产负债表 N^HUijw<  
bank                                                 银行 GN ]cDik  
bank account                                    银行账户，银行户头 - yE/f2PgQ  
bank statement                                 银行对账单 G;v8$)Zj  
barter transaction                              易货交易，以物换物交易 iYDEI e  
basis of audit                                    审计依据 @
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basis of preparation                                (会计报表的)编制基础 mL{B!Q  
book of account                               账目，账簿 TD'L'm|2  
borrowing                                         借款，贷款，借债 ),UX4%K=  
branch                                              分支，分支机构，分店 U*(izD  
brought forward                                (账户余额等的)承上年，承上期，承上页 U}6.h&$  
budget                                              预算 8TGOx%}i  
building                                      建筑物；大楼 Y?  x,  
business conditions                                  业务情况，经营情况 {;N,t]>8M  
business licence                               (企业等的)营业执照 9:ze{ c $  
business relation                                业务关系 _A+s)]}  
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