[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 1pjx8*!B  
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审计词汇英汉对照 t=fP^bJ  
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ability to continue as a going concern               持续经营能力 4 =T_h`  
acceptability                                     可接受性，可接受程度 (^E5y,H<g  
acceptable level of detection risk                     检查风险的可接受水平 VCvf'$4
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acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 sd =
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access to asset                                         对资产的接触 U]g9t<jD  
according to                                     根据，依据，依照 U}
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account balance                                账户余额 $9:  @M.  
account for                                       对……进行会计处理，核算；解释 D|^N9lDaQ  
accounting                                        会计，会计学 :[0)Uu{  
accounting advisory serve                        会计咨询服务 RL fQT_V  
accounting firm                                 会计师事务所 KL$>j/qT  
accounting information                      会计信息，会计资料 >qm NT/  
accounting period                             会计期间 w^,Xa  
accounting policies                                   会计政策 tD4-Llj6  
accounting professional bodies                 会计职业组织，会计职业团体 >Psq " Xj  
accounting records                                   会计记录 PWk
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accounting responsibility                           会计责任 nq~fH(QY  
accounting service                             会计服务 Gl[1K/,*  
accounting standards                                会计准则 0G2Y_A&e**  
Accounting Standards for Business Enterprises       企业会计准则 $xcZ{C  
accounting system                             会计系统 qk(bA/+e  
accounting treatment                                会计处理 D0z[h(m  
accuracy                                    准确性，精确性 4;eD}g
  
additional audit procedures                      追加审计程序 W=OryEV?  
addressee                                         收件人，收信人 NytodVZ' 3  
Administration of State-owned Assets  (the～)     国有资产管理局 G5RdytK  
administrative laws and regulations                 行政法规 0j8`M"6  
adverse impact                                 不利影响，负面影响 MU\Pggs  
adverse opinion                                反对意见 1kR. .p<"  
advisory group                                  咨询组，顾问组 )d2:r 07a  
agency fee                                        代理费，代理费用 i ^2A:6}?  
aggregate                                          总计，合计为…… Wh~,?}laj  
alternation of document and record                 变造文件和记录 uX]]wj-R3  
alternative audit procedures                      替代审计程序，备选审计程序 #z7yoP  
amend                                              修改，修订 V`HnFAW  
amortisation                                      摊销 e,lLHg  
analytical capacity                             分析能力 0WYu5|   
analytical procedures                               分析性程序 TQ0ZBhd  
annual financial statements                        年度会计报表，年度财务报表 `(=?k[48  
appendix                                          附录，附表 # ;?/fZjY  
applicable                                         适用的 .rnT'""i<5  
applicable laws and regulations                 适用的法规 pS}IU{#;  
application systems                                  应用系统 1LAd5X  
apply consistently                              一贯地执行，一贯地实施 -=5~-
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appropriate                                       适当的，合适的； t1yOAbI  
征用，挪用 MUGoW;}v)  
appropriate authorization                          适当的授权 S?J(VJqE  
appropriateness of audit evidence                    审计证据的适当性 $G"\@YC<  
approval                                    批准，核准 ]9/A=p?J@  
assertion                                    (会计报表上的)认定；确认 L{F]uz_
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]3Ia>i  
asset                                                 资产，财产 qQ3Q4R\  
asset restructuring                             资产重组 a"U3h[;$y  
assignment of duties                                 职责的划分 ;#v3C;  
assistant                                     助理，助理人员 IP#vfM  
associated company                                 联属公司，联营公司 k $gcQ:|  
association                                        联合，结合；协会，社团 L$OZ]  
assumption                                       假设，假定 N^[ F+y  
at a given date                                         在某一特定时日 ,(x`zpp _  
attestation                                         鉴证，公证 C$+Q,guM  
attestation service                             鉴证服务 _yN5sLLyb  
audit adjustment                                审计调整 W1"N Kg~4  
audit areas                                        审计领域 `Pj7:[."[  
audit conclusion                                审计结论 Fh)xm* u(  
audit effectiveness                             审计效果 !vu -`u~86  
audit efficiency                                  审计效率 xk>cd
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audit engagement letter                      审计业务约定书 `Ze$Bd\  
audit evidence                                          审计证据 G2I%^.s  
audit fee                                    审计费 v; #y^O  
audit files                                          审计档案 >KrI}>!9r  
audit findings                                     审计中发现的事项 ] `x+wWe  
audit implementation stage                        审计实施阶段 A)
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audit mark                                        审计标识 }9 \6!GY0  
audit materiality                                 审计重要性 "M iJM+,  
audit method                                     审计方法 )yig=nn  
audit objective                                         审计目标，审计目的 @Drl5C}+  
audit of financial statements                      会计报表审计，财务报表审计 |Ol29C$@|  
audit opinion                                     审计意见 K(upzn*a  
audit period                                      被审计期间，被审计年度 GV1Ol^  
audit plan                                          审计计划 -d4v:Jab  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y2l;NSWU  
audit planning stage                                  审计计划阶段 )JTQZ,f3]  
audit procedure                                审计程序 W>w(|3\  
audit programme                               审计程序表，具体审计计划 dX1jn; 7  
audit report                                       审计报告 T=-UcF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,iao56`
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audit report with a qualified opinion                 有保留意见的审计报告 @uRJl$3  
audit report with an adverse opinion                否定意见的审计报告 M1m]1<  
audit report with dual dates                      双重日期审计报告 w" [T  
audit reporting stage                                 审计报告阶段 qtAt=` s  
audit responsibility                                   审计责任 P<&bAsje  
audit results                                      审计结果 <CO_JWD  
audit risk                                          审计风险 y]@JkF(  
audit sampling                                          审计抽样 *Xk5H,:  
audit sampling techniques                         审计抽样方法，审计抽样技术 oc,I,v  
audit strategies                                  审计策略 JGvhw,g  
audit summary                                         审计总结，审计小结 B6IKD  
audit team                                         审计小组 OV;VsF  
audit test                                    审计测试 "A Bt  
audit trail                                          审计轨迹 FvVC 2Z  
audit work                                        审计工作 F5x*#/af  
audit working paper                                 审计工作底稿 e'$[PF  
audited financial statement                        审计会计报表，已审计财务报表 Rjq\$aY}%  
Auditing Guidelines (the～)                      审计规范指南 #|je m   
auditing standards                             审计准则 Ip7#${f5M  
audit-oriented working paper                          (审计)业务类工作底稿 YL|)`m0-^5  
authorisation                                     授权 /YZMP'v  
authorisation of transaction                       交易的授权 Co(N8>1  
availability                                         可获得性 %JSRC<,a  
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balance                                      余额；差额；平衡 6:%lxG  
balance sheet                                    资产负债表 8f~x\.  
bank                                                 银行 J2x}@p  
bank account                                    银行账户，银行户头 r{r~!=u  
bank statement                                 银行对账单 MQw}R7  
barter transaction                              易货交易，以物换物交易 D['J4B  
basis of audit                                    审计依据 ,|yscp8  
basis of preparation                                (会计报表的)编制基础 Ua|iAD1  
book of account                               账目，账簿 |Y}YhUI&  
borrowing                                         借款，贷款，借债 3]kM&lK5\  
branch                                              分支，分支机构，分店 5%9Uh'y#  
brought forward                                (账户余额等的)承上年，承上期，承上页 0
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budget                                              预算 :t`W&z41  
building                                      建筑物；大楼 +jF|8  
business conditions                                  业务情况，经营情况 dO2?&f  
business licence                               (企业等的)营业执照 D<FQVdP  
business relation                                业务关系 ~x9J&*zxM  
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