[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 ]:r6
 
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审计词汇英汉对照 n(tx'&U"R  
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ability to continue as a going concern               持续经营能力 p?XVO#  
acceptability                                     可接受性，可接受程度 %d"d<pvx  
acceptable level of detection risk                     检查风险的可接受水平 u</LgOP`-  
acceptance of engagement                       接受委托 r`GA5 }M  
accepting the engagement for the first time              首次接受委托 A$Ok^  
access to asset                                         对资产的接触 }*9mNE  
according to                                     根据，依据，依照 5VR=D\j  
account balance                                账户余额 %{HeXe  
account for                                       对……进行会计处理，核算；解释 Ek%mX"  
accounting                                        会计，会计学 'sT7t&v~  
accounting advisory serve                        会计咨询服务 b x8;`QMX  
accounting firm                                 会计师事务所 OT{cP3;0*o  
accounting information                      会计信息，会计资料 ztb?4f q6)  
accounting period                             会计期间 B EB[K2[9  
accounting policies                                   会计政策 0l+[[ZTV  
accounting professional bodies                 会计职业组织，会计职业团体 S@Q4fmH  
accounting records                                   会计记录 -b$m<\0*  
accounting responsibility                           会计责任 FH7h?!|t  
accounting service                             会计服务 KO3X)D<3  
accounting standards                                会计准则 zq t{oN_  
Accounting Standards for Business Enterprises       企业会计准则 SA[wFc  
accounting system                             会计系统 ?3=y]Vb+  
accounting treatment                                会计处理 N83c+vs%c  
accuracy                                    准确性，精确性 ykat0iqo  
additional audit procedures                      追加审计程序 *9O@DF&*6  
addressee                                         收件人，收信人 Vc*"Q8aZ~  
Administration of State-owned Assets  (the～)     国有资产管理局 Dlqvz|X/  
administrative laws and regulations                 行政法规 $1}Y4>3  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 P}8cSX9  
advisory group                                  咨询组，顾问组 :^H2D=z@  
agency fee                                        代理费，代理费用 [2\jQv\Y  
aggregate                                          总计，合计为…… g?E8zf `  
alternation of document and record                 变造文件和记录 2D)B%nM[  
alternative audit procedures                      替代审计程序，备选审计程序 <`'T#e$  
amend                                              修改，修订 1'4?}0Dok  
amortisation                                      摊销 c.4WwzK  
analytical capacity                             分析能力 51-@4E2:l:  
analytical procedures                               分析性程序 (bp
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annual financial statements                        年度会计报表，年度财务报表 #G!\ MYfQt  
appendix                                          附录，附表 mr2fNA>kR  
applicable                                         适用的 K;j0
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applicable laws and regulations                 适用的法规 r%\%tz'`j  
application systems                                  应用系统 *w$3/  
apply consistently                              一贯地执行，一贯地实施 [PX%p;"D  
appropriate                                       适当的，合适的； F_-}GN%  
征用，挪用 =M9;`EmC  
appropriate authorization                          适当的授权 R1vuf*A5,  
appropriateness of audit evidence                    审计证据的适当性 Nbb2wr9A  
approval                                    批准，核准 %Hu?syo  
assertion                                    (会计报表上的)认定；确认 ex6QHUQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^?5HagA  
asset                                                 资产，财产 pc2;2^U_  
asset restructuring                             资产重组 -an~&C5\  
assignment of duties                                 职责的划分 w:aV2   
assistant                                     助理，助理人员 10IX84  
associated company                                 联属公司，联营公司 sT'j36Nc<,  
association                                        联合，结合；协会，社团 pS+hE4D  
assumption                                       假设，假定 O;+ sAt  
at a given date                                         在某一特定时日 )|wC 1J!L  
attestation                                         鉴证，公证 :hTmt{LjN  
attestation service                             鉴证服务 k
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audit adjustment                                审计调整 N"8'=wB  
audit areas                                        审计领域 _E2
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audit conclusion                                审计结论 |.;*,bb|3  
audit effectiveness                             审计效果 QD^q\9U[  
audit efficiency                                  审计效率 46U*70  
audit engagement letter                      审计业务约定书 [JYy  
audit evidence                                          审计证据 <f#pS[A  
audit fee                                    审计费 wC?>,LOl  
audit files                                          审计档案 lk.Mc6)  
audit findings                                     审计中发现的事项 S SfNI>  
audit implementation stage                        审计实施阶段 %>!W+rO,  
audit mark                                        审计标识 m:6*4_!  
audit materiality                                 审计重要性 ,H>'1~q  
audit method                                     审计方法 V3(8?Fz.  
audit objective                                         审计目标，审计目的 =[,EFkU?B  
audit of financial statements                      会计报表审计，财务报表审计 M>d^.n  
audit opinion                                     审计意见 S!66t?vHB  
audit period                                      被审计期间，被审计年度 < :4b4Nl  
audit plan                                          审计计划 I%l2_hs0V  
audit planning                                    编制审计计划，制定审计计划，审计计划 tMH2  
audit planning stage                                  审计计划阶段 vj9'5]
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audit procedure                                审计程序 RTr"#[  
audit programme                               审计程序表，具体审计计划 f4Ob4ah!(  
audit report                                       审计报告 *k@D4F ruP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r vuasr~  
audit report with a qualified opinion                 有保留意见的审计报告 tyFsnck  
audit report with an adverse opinion                否定意见的审计报告 {r%T_BfY  
audit report with dual dates                      双重日期审计报告 <%.lPO]&E  
audit reporting stage                                 审计报告阶段 ?x/Lb*a^  
audit responsibility                                   审计责任 OwPXQ 3S  
audit results                                      审计结果 Nq1YFI>W  
audit risk                                          审计风险 5Od&-~O  
audit sampling                                          审计抽样 5mX^{V&^  
audit sampling techniques                         审计抽样方法，审计抽样技术 WO6R04+WV  
audit strategies                                  审计策略 kD(#LM<9s  
audit summary                                         审计总结，审计小结 i.{.koH<  
audit team                                         审计小组 2~R%_r+<  
audit test                                    审计测试 8jY<S+[o  
audit trail                                          审计轨迹 _2hZGC%&E  
audit work                                        审计工作 | {Q}:_/q  
audit working paper                                 审计工作底稿 B=~uJUr  
audited financial statement                        审计会计报表，已审计财务报表 wg<t*6&'x  
Auditing Guidelines (the～)                      审计规范指南 f@2F!  
auditing standards                             审计准则 +8Y|kC{9"  
audit-oriented working paper                          (审计)业务类工作底稿 wI;sZJc  
authorisation                                     授权 :D4'x{#H  
authorisation of transaction                       交易的授权 ~C>clkZ  
availability                                         可获得性 l# ~pK6@W  
B 1Tr%lO5?6  
balance                                      余额；差额；平衡 (3~^zwA  
balance sheet                                    资产负债表 =;(L$:l~  
bank                                                 银行 sX-@ >%l  
bank account                                    银行账户，银行户头 !hjF"Pa  
bank statement                                 银行对账单 R3>c\mA  
barter transaction                              易货交易，以物换物交易 $z`l{F4eMf  
basis of audit                                    审计依据 !f]kTs]j~  
basis of preparation                                (会计报表的)编制基础 %|j8#09  
book of account                               账目，账簿 ~~=]_lwyK%  
borrowing                                         借款，贷款，借债 9Y@ eXP  
branch                                              分支，分支机构，分店 yy+:x/(N[  
brought forward                                (账户余额等的)承上年，承上期，承上页 Km,%p@`m  
budget                                              预算 U }AIOtUw  
building                                      建筑物；大楼 wbvOf X  
business conditions                                  业务情况，经营情况 z,bK.KFSs  
business licence                               (企业等的)营业执照 lF t^dl^  
business relation                                业务关系 4;Vi@(G)  
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