[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 NLpD,q{  
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审计词汇英汉对照 6)$_2G%Zq  
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ability to continue as a going concern               持续经营能力 zaZ}:N/w(z  
acceptability                                     可接受性，可接受程度 M<)2  
acceptable level of detection risk                     检查风险的可接受水平 .9xGLmg  
acceptance of engagement                       接受委托 wl%1B64  
accepting the engagement for the first time              首次接受委托 39j d}]e  
access to asset                                         对资产的接触 T42g4j/l~  
according to                                     根据，依据，依照 +Xp;T`,v  
account balance                                账户余额 K)?^
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account for                                       对……进行会计处理，核算；解释 O2G+ '  
accounting                                        会计，会计学 {P-PH$ E-  
accounting advisory serve                        会计咨询服务 {dwV-qz  
accounting firm                                 会计师事务所 !D3}5A1,  
accounting information                      会计信息，会计资料 ASvPr*q/  
accounting period                             会计期间 IMZKlU3  
accounting policies                                   会计政策 [UH5D~Yx
 
accounting professional bodies                 会计职业组织，会计职业团体 
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accounting records                                   会计记录 WFd2_oAT  
accounting responsibility                           会计责任 *ls6#j@  
accounting service                             会计服务 _&/Zab5  
accounting standards                                会计准则 v#|c.<].  
Accounting Standards for Business Enterprises       企业会计准则 aK{\8L3]  
accounting system                             会计系统 
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accounting treatment                                会计处理 VO Qt{v{1|  
accuracy                                    准确性，精确性 4m*(D5Y=|  
additional audit procedures                      追加审计程序 v~\45eEA  
addressee                                         收件人，收信人 LXLDu2/@  
Administration of State-owned Assets  (the～)     国有资产管理局 L\ %_<2  
administrative laws and regulations                 行政法规 )US/bC!M$  
adverse impact                                 不利影响，负面影响 C=IH
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adverse opinion                                反对意见 Xoy1Gi?  
advisory group                                  咨询组，顾问组 w8 $Qh%J'<  
agency fee                                        代理费，代理费用 hYn'uL^~[  
aggregate                                          总计，合计为…… x]oQl^F  
alternation of document and record                 变造文件和记录 {*<C!Qg  
alternative audit procedures                      替代审计程序，备选审计程序 <k](s  
amend                                              修改，修订 L{f>;[FR  
amortisation                                      摊销 Wts{tb  
analytical capacity                             分析能力 -y?Z}5-rs  
analytical procedures                               分析性程序 #!jRY!2Vt  
annual financial statements                        年度会计报表，年度财务报表 *fSM'q;  
appendix                                          附录，附表 ~8(X@~Tn*  
applicable                                         适用的 )VMBo6:+  
applicable laws and regulations                 适用的法规 :dN35Y]a  
application systems                                  应用系统 rcx;3Vne  
apply consistently                              一贯地执行，一贯地实施 V|\A?   
appropriate                                       适当的，合适的； 8>Z$/1Mh  
征用，挪用 ^Nw]'e3  
appropriate authorization                          适当的授权 2g6_qsqi  
appropriateness of audit evidence                    审计证据的适当性 J'y
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approval                                    批准，核准 O&w3@9KJ?  
assertion                                    (会计报表上的)认定；确认 <IyL
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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 vvAk<[  
asset                                                 资产，财产 i*R:WTw#  
asset restructuring                             资产重组 I#t9aR+&  
assignment of duties                                 职责的划分 S7ehk *`  
assistant                                     助理，助理人员 U;{,l
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associated company                                 联属公司，联营公司 =t
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association                                        联合，结合；协会，社团 4Qel;  
assumption                                       假设，假定 x7Rq|NQ  
at a given date                                         在某一特定时日 BG:`Fq"T  
attestation                                         鉴证，公证 Gv,92ny!|  
attestation service                             鉴证服务 o U}t'WU  
audit adjustment                                审计调整 W}k?gg=  
audit areas                                        审计领域 8EG8!,\I  
audit conclusion                                审计结论 urXb!e{l  
audit effectiveness                             审计效果 J(0=~Z[  
audit efficiency                                  审计效率 &n]Z1e}5  
audit engagement letter                      审计业务约定书 :Q ?J}N  
audit evidence                                          审计证据 UD<^r]'x  
audit fee                                    审计费 90iW-"l+[  
audit files                                          审计档案 1LE^dS^V  
audit findings                                     审计中发现的事项 [gkRXP[DGs  
audit implementation stage                        审计实施阶段 `s83rhs`!  
audit mark                                        审计标识 S~rVRC"<xo  
audit materiality                                 审计重要性 ( ssH=a  
audit method                                     审计方法 9Ir~X|}\iL  
audit objective                                         审计目标，审计目的 J)8pqa   
audit of financial statements                      会计报表审计，财务报表审计 )SL@>Cij  
audit opinion                                     审计意见 ,}IER  
audit period                                      被审计期间，被审计年度 df4^C->:  
audit plan                                          审计计划 _`@Xy!Ye  
audit planning                                    编制审计计划，制定审计计划，审计计划 7tl)4A6  
audit planning stage                                  审计计划阶段 .l( r8qY#  
audit procedure                                审计程序 9[p}.9/  
audit programme                               审计程序表，具体审计计划 -{8Q= N  
audit report                                       审计报告 ? X_0Iy}1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }8V;s-1  
audit report with a qualified opinion                 有保留意见的审计报告 oyN+pFVB:$  
audit report with an adverse opinion                否定意见的审计报告 /i k)4]>  
audit report with dual dates                      双重日期审计报告 ;8L+_YCa  
audit reporting stage                                 审计报告阶段 F*4Qa  
audit responsibility                                   审计责任 S?nNZW\6[  
audit results                                      审计结果 DtF![0w/  
audit risk                                          审计风险 m{lRFKx>s  
audit sampling                                          审计抽样 )|Vg

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audit sampling techniques                         审计抽样方法，审计抽样技术 2>MP:yY;K  
audit strategies                                  审计策略 +wz` _i)!  
audit summary                                         审计总结，审计小结 $: 4mOl  
audit team                                         审计小组 "`jZ(+  
audit test                                    审计测试 cB| Cy{%
 
audit trail                                          审计轨迹 o >Rw}R  
audit work                                        审计工作 S0.- >"L  
audit working paper                                 审计工作底稿 U/3e,`c  
audited financial statement                        审计会计报表，已审计财务报表 g~N ij~/  
Auditing Guidelines (the～)                      审计规范指南 .}$`+h8WT  
auditing standards                             审计准则 Ql#W /x,e  
audit-oriented working paper                          (审计)业务类工作底稿 0l(E!d8&
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authorisation                                     授权 M=\d_O#;Z  
authorisation of transaction                       交易的授权 "lU]tIpCu  
availability                                         可获得性 r\l3_t  
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balance                                      余额；差额；平衡 'TK$ndy;7}  
balance sheet                                    资产负债表 S& ,Ju%  
bank                                                 银行 $dx1[V+_  
bank account                                    银行账户，银行户头 ~b>nCP8q  
bank statement                                 银行对账单 yRq8;@YGY  
barter transaction                              易货交易，以物换物交易 rY[3_NG%  
basis of audit                                    审计依据 1&8j3"  
basis of preparation                                (会计报表的)编制基础 PtRj9TT  
book of account                               账目，账簿 uFrJ:l+  
borrowing                                         借款，贷款，借债 K4?t' dd]  
branch                                              分支，分支机构，分店 ,<Grd5em.  
brought forward                                (账户余额等的)承上年，承上期，承上页 iJCY /*C}  
budget                                              预算 q*F ~~J!P  
building                                      建筑物；大楼 (5Z8zNH`3  
business conditions                                  业务情况，经营情况 =e-a&Ep-z  
business licence                               (企业等的)营业执照 )I Y 5Y  
business relation                                业务关系 +Dq|l}  
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