[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 3NxaOO`  
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审计词汇英汉对照 gq:TUvX  
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ability to continue as a going concern               持续经营能力 k\thEEVP0*  
acceptability                                     可接受性，可接受程度 Mb2 L32  
acceptable level of detection risk                     检查风险的可接受水平 +_XbHjhN/  
acceptance of engagement                       接受委托 Sp$x%p0  
accepting the engagement for the first time              首次接受委托 (h>X:!  
access to asset                                         对资产的接触 @Jn:!8U0  
according to                                     根据，依据，依照 ^(m6g&$(  
account balance                                账户余额 1q233QSW)  
account for                                       对……进行会计处理，核算；解释 -.Pu5et4  
accounting                                        会计，会计学 0*:hm%g  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 io33+/  
accounting information                      会计信息，会计资料 U#]eN[  
accounting period                             会计期间 IweK!,:>dN  
accounting policies                                   会计政策 {LJ6't 8y:  
accounting professional bodies                 会计职业组织，会计职业团体 .8PO7#  
accounting records                                   会计记录 y>cmKE  
accounting responsibility                           会计责任 [Fj#7VZK  
accounting service                             会计服务 wrb& ta  
accounting standards                                会计准则 |e[0Qo@  
Accounting Standards for Business Enterprises       企业会计准则 &'ETx
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accounting system                             会计系统 [oN> :  
accounting treatment                                会计处理 ?kFCYZK|"  
accuracy                                    准确性，精确性 *=I
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additional audit procedures                      追加审计程序 1 l*(8!_  
addressee                                         收件人，收信人 E+c3KqM  
Administration of State-owned Assets  (the～)     国有资产管理局 |%cO"d^ri  
administrative laws and regulations                 行政法规 MbFe1U]B  
adverse impact                                 不利影响，负面影响 >/`cmNmb  
adverse opinion                                反对意见 ]GRq  
advisory group                                  咨询组，顾问组 ._8cJf.ae  
agency fee                                        代理费，代理费用 }nY^T&?`  
aggregate                                          总计，合计为…… |{LaZXU&  
alternation of document and record                 变造文件和记录 irw
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alternative audit procedures                      替代审计程序，备选审计程序 NlEWm8u  
amend                                              修改，修订 GV@E<dg$R  
amortisation                                      摊销 &b6@_C9  
analytical capacity                             分析能力 xv%US m  
analytical procedures                               分析性程序 g!Yh=kA'N  
annual financial statements                        年度会计报表，年度财务报表 @N_H]6z4  
appendix                                          附录，附表 Nu2]~W&  
applicable                                         适用的 5 /jY=/0.a  
applicable laws and regulations                 适用的法规 K2MNaB  
application systems                                  应用系统 'U{: zBh  
apply consistently                              一贯地执行，一贯地实施 /FV6lR!0^  
appropriate                                       适当的，合适的； vrnj}f[h  
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appropriate authorization                          适当的授权 n@,eZ!  
appropriateness of audit evidence                    审计证据的适当性 ;AB,:*  
approval                                    批准，核准 2:/MN2  
assertion                                    (会计报表上的)认定；确认 ]9< 9F ?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fX$4TPy(h  
asset                                                 资产，财产 (Dh;=xG  
asset restructuring                             资产重组 E1ob+h:`d  
assignment of duties                                 职责的划分 +Y]*>afG  
assistant                                     助理，助理人员 aq\TO?  
associated company                                 联属公司，联营公司 `&[:!U2]F  
association                                        联合，结合；协会，社团 3v>,c>b([  
assumption                                       假设，假定 `"":  
at a given date                                         在某一特定时日 si.a]k/f  
attestation                                         鉴证，公证 d#:J\2V"R  
attestation service                             鉴证服务 p}|wO&4h  
audit adjustment                                审计调整 wvaIgy%z  
audit areas                                        审计领域 9.#R?YP$  
audit conclusion                                审计结论 R/cq00g
 
audit effectiveness                             审计效果 {ZEXlNPww  
audit efficiency                                  审计效率 Y9y*":&%  
audit engagement letter                      审计业务约定书 )0d".Q|v4  
audit evidence                                          审计证据 $<% nt  
audit fee                                    审计费 (C|V-}/*m  
audit files                                          审计档案 U105u.#7  
audit findings                                     审计中发现的事项 J*&=J6  
audit implementation stage                        审计实施阶段 (IHBib "  
audit mark                                        审计标识 E^W*'D  
audit materiality                                 审计重要性 '<D}5u72  
audit method                                     审计方法 cE>/iZc  
audit objective                                         审计目标，审计目的 %
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audit of financial statements                      会计报表审计，财务报表审计 f>[;|r@K  
audit opinion                                     审计意见 &0Zk3D4  
audit period                                      被审计期间，被审计年度 &:f'{>3 z  
audit plan                                          审计计划  /r@  
audit planning                                    编制审计计划，制定审计计划，审计计划 o? "@9O?  
audit planning stage                                  审计计划阶段 Q09~vFBg  
audit procedure                                审计程序 j=%-b]  
audit programme                               审计程序表，具体审计计划 7tKft  
audit report                                       审计报告 <G?85*Nv_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _H<OfAO  
audit report with a qualified opinion                 有保留意见的审计报告 {&qsh9ob  
audit report with an adverse opinion                否定意见的审计报告 K2`WcEe  
audit report with dual dates                      双重日期审计报告 :!15>ML;-  
audit reporting stage                                 审计报告阶段 vUx$[/<  
audit responsibility                                   审计责任 /M `y LI  
audit results                                      审计结果 1V$B^/_  
audit risk                                          审计风险 q ? TI,  
audit sampling                                          审计抽样 c;}n=7,>:L  
audit sampling techniques                         审计抽样方法，审计抽样技术 B_jI!i{N%o  
audit strategies                                  审计策略 v+o3r]Y6  
audit summary                                         审计总结，审计小结 grAL4  
audit team                                         审计小组 <%uZwk>#  
audit test                                    审计测试 r9*H-V$  
audit trail                                          审计轨迹 L>GYj6D9  
audit work                                        审计工作 &-Er n/[  
audit working paper                                 审计工作底稿 I19F\ L`4  
audited financial statement                        审计会计报表，已审计财务报表 1U9N8{xg9  
Auditing Guidelines (the～)                      审计规范指南 C)}LV  
auditing standards                             审计准则 q[A3$y(  
audit-oriented working paper                          (审计)业务类工作底稿 ]=<@G.[=  
authorisation                                     授权 4GA-dtyV&  
authorisation of transaction                       交易的授权 2+cicBD  
availability                                         可获得性 @soW f  
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balance                                      余额；差额；平衡 vJ}  
balance sheet                                    资产负债表 iGNKf|8{  
bank                                                 银行 *.Hnt\4|  
bank account                                    银行账户，银行户头 5
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bank statement                                 银行对账单 )X$n'E  
barter transaction                              易货交易，以物换物交易 v~QZO4['  
basis of audit                                    审计依据 *X5LyO3-gP  
basis of preparation                                (会计报表的)编制基础 3PeJPw  
book of account                               账目，账簿 UpBYL?+L  
borrowing                                         借款，贷款，借债 r T$g^  
branch                                              分支，分支机构，分店 <_uv!N  
brought forward                                (账户余额等的)承上年，承上期，承上页 30`H Xv@  
budget                                              预算 baGI(Dk  
building                                      建筑物；大楼 7
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business conditions                                  业务情况，经营情况 (7!(e ,  
business licence                               (企业等的)营业执照 *9^k^h(r&4  
business relation                                业务关系 scwlW b<N  
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