[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 sDaT[).Hm  
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审计词汇英汉对照 kPx]u\  
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ability to continue as a going concern               持续经营能力 RZ#alFL,  
acceptability                                     可接受性，可接受程度 2ru*#Z#(  
acceptable level of detection risk                     检查风险的可接受水平 VfL]O8P>  
acceptance of engagement                       接受委托 E%wV  
accepting the engagement for the first time              首次接受委托 8]cv&d1f  
access to asset                                         对资产的接触 2]of SdM  
according to                                     根据，依据，依照 8{}Pj  
account balance                                账户余额 "?2  
account for                                       对……进行会计处理，核算；解释 /t$+Af,}  
accounting                                        会计，会计学 W%Y.SP$Y  
accounting advisory serve                        会计咨询服务 >cwJl@wx-  
accounting firm                                 会计师事务所 ue6/EN;}  
accounting information                      会计信息，会计资料 _Ewy^;S%L  
accounting period                             会计期间 1=9qAp;?o  
accounting policies                                   会计政策 OCbQB5k3  
accounting professional bodies                 会计职业组织，会计职业团体 &.cGj@1!J  
accounting records                                   会计记录 L:t)$iF5+  
accounting responsibility                           会计责任 _Ep{|]:gw  
accounting service                             会计服务 >\6jb&,%O  
accounting standards                                会计准则 ?J^IAFy  
Accounting Standards for Business Enterprises       企业会计准则 n}AR/3}  
accounting system                             会计系统 7 SjF9x  
accounting treatment                                会计处理 OBKC$e6I  
accuracy                                    准确性，精确性 bl:a&<F  
additional audit procedures                      追加审计程序 <'>d0:>N  
addressee                                         收件人，收信人 3X-{2R/ 3  
Administration of State-owned Assets  (the～)     国有资产管理局 ?YkO+?}+  
administrative laws and regulations                 行政法规 )[y!m9Vn  
adverse impact                                 不利影响，负面影响 WryW3];0OR  
adverse opinion                                反对意见 dyQ<UT  
advisory group                                  咨询组，顾问组 |!4BWt  
agency fee                                        代理费，代理费用 A:8FJ3'  
aggregate                                          总计，合计为…… E i\J
9zt  
alternation of document and record                 变造文件和记录 ~# hE&nq  
alternative audit procedures                      替代审计程序，备选审计程序 ]HNT(w@  
amend                                              修改，修订 ??$i*  
amortisation                                      摊销 nK?k<  
analytical capacity                             分析能力 ~n8Oyr  
analytical procedures                               分析性程序 MYDf`0{$_a  
annual financial statements                        年度会计报表，年度财务报表 dN$D6*  
appendix                                          附录，附表
. T6_N  
applicable                                         适用的 n3HCd-z  
applicable laws and regulations                 适用的法规 (( RpT0rP\  
application systems                                  应用系统 3%vx'1h[  
apply consistently                              一贯地执行，一贯地实施 &P,4EaC9;  
appropriate                                       适当的，合适的； vjs|!O=oH  
征用，挪用 O
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appropriate authorization                          适当的授权 9AVK_   
appropriateness of audit evidence                    审计证据的适当性 cd ek^/  
approval                                    批准，核准 VuO)  
assertion                                    (会计报表上的)认定；确认  bbQ10H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ru9pb~K  
asset                                                 资产，财产 a!^-~pH:  
asset restructuring                             资产重组 NR;S3-Iq(  
assignment of duties                                 职责的划分 $X.'W\o|  
assistant                                     助理，助理人员 .=b +O~  
associated company                                 联属公司，联营公司 tvj'{W  
association                                        联合，结合；协会，社团 NSiYUAug  
assumption                                       假设，假定  eo<~1w  
at a given date                                         在某一特定时日 vZ_DG}n11  
attestation                                         鉴证，公证 AT8B!m   
attestation service                             鉴证服务 fUL{c,7xda  
audit adjustment                                审计调整 nI|Lx`*v  
audit areas                                        审计领域 X('Q;^`  
audit conclusion                                审计结论 -?%{A%'  
audit effectiveness                             审计效果 O'&X aaZV  
audit efficiency                                  审计效率 O w($\,  
audit engagement letter                      审计业务约定书 +NzD/.gq  
audit evidence                                          审计证据 0()9vTY+  
audit fee                                    审计费 yNW bI0a  
audit files                                          审计档案 /k3n{?$/  
audit findings                                     审计中发现的事项 @WDqP/4  
audit implementation stage                        审计实施阶段 soQv?4  
audit mark                                        审计标识 H,4,~lv|  
audit materiality                                 审计重要性 o{-USUGj7  
audit method                                     审计方法 x9&tlKKxf  
audit objective                                         审计目标，审计目的 y?R <g^A  
audit of financial statements                      会计报表审计，财务报表审计 9TX
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audit opinion                                     审计意见 d'g{K]=tF  
audit period                                      被审计期间，被审计年度 j_ywG{Jk  
audit plan                                          审计计划 2)I'5
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audit planning                                    编制审计计划，制定审计计划，审计计划 EbwZZSds1  
audit planning stage                                  审计计划阶段 v-r[~  
audit procedure                                审计程序 K_lCDiqG  
audit programme                               审计程序表，具体审计计划 d@>k\6%j  
audit report                                       审计报告 'bY|$\I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BorfEv} SN  
audit report with a qualified opinion                 有保留意见的审计报告 ! 4^L $  
audit report with an adverse opinion                否定意见的审计报告 z7l;|T  
audit report with dual dates                      双重日期审计报告 n nnA,  
audit reporting stage                                 审计报告阶段 }~\].I6  
audit responsibility                                   审计责任 <,]
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audit results                                      审计结果 1^H< +0  
audit risk                                          审计风险 gx>mKSzy  
audit sampling                                          审计抽样 kmwrv -W  
audit sampling techniques                         审计抽样方法，审计抽样技术 xz+`]Q  
audit strategies                                  审计策略 x_H7=\pX
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audit summary                                         审计总结，审计小结 _I 70qz8  
audit team                                         审计小组 7i|hlk;  
audit test                                    审计测试 #V9hG9%8  
audit trail                                          审计轨迹 \%4+mgiD  
audit work                                        审计工作 C;:1CK  
audit working paper                                 审计工作底稿 S,<.!v57  
audited financial statement                        审计会计报表，已审计财务报表 \tw#pk  
Auditing Guidelines (the～)                      审计规范指南 : PjUl  
auditing standards                             审计准则 tL4]6u  
audit-oriented working paper                          (审计)业务类工作底稿 I #6' NZ  
authorisation                                     授权 ks`  
authorisation of transaction                       交易的授权 JpHsQ8<  
availability                                         可获得性 !\k#{ 1[!  
B ]#7Y@Yo  
balance                                      余额；差额；平衡 :c/=fWM%  
balance sheet                                    资产负债表 :~A1Ud4c  
bank                                                 银行 2.&
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bank account                                    银行账户，银行户头 {^19.F  
bank statement                                 银行对账单 fvBC9^3  
barter transaction                              易货交易，以物换物交易 yNMwd.r[  
basis of audit                                    审计依据 [\M?8R$)  
basis of preparation                                (会计报表的)编制基础 m
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book of account                               账目，账簿 ZT-
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borrowing                                         借款，贷款，借债 LAVt/TcZS|  
branch                                              分支，分支机构，分店 b yreleWo  
brought forward                                (账户余额等的)承上年，承上期，承上页 E~ O>m8hF  
budget                                              预算  x g5@;p  
building                                      建筑物；大楼 #&8pp8wd,}  
business conditions                                  业务情况，经营情况 E,?aB Rxy  
business licence                               (企业等的)营业执照 ;<)-*?m9  
business relation                                业务关系 ^l2d?v8  
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