[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 .wD>Gs{sH[  
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审计词汇英汉对照 rEmwKZF'  
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ability to continue as a going concern               持续经营能力 |WBZN1W)  
acceptability                                     可接受性，可接受程度 >%l:Dw\A:
 
acceptable level of detection risk                     检查风险的可接受水平 xdqK.Z%  
acceptance of engagement                       接受委托 oK$'9c5<  
accepting the engagement for the first time              首次接受委托 ~{$L
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access to asset                                         对资产的接触 :s]\k%"  
according to                                     根据，依据，依照 mVt3W
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account balance                                账户余额 ?;_O 9  
account for                                       对……进行会计处理，核算；解释 xvB8YW"  
accounting                                        会计，会计学 j$mz3Yk  
accounting advisory serve                        会计咨询服务 <n\i>A3`,S  
accounting firm                                 会计师事务所 qW3x{L$c  
accounting information                      会计信息，会计资料 -zdmr"CA  
accounting period                             会计期间 G%$}WA]|  
accounting policies                                   会计政策 SwX@I6huM  
accounting professional bodies                 会计职业组织，会计职业团体 h"r!q[MNo  
accounting records                                   会计记录 n>S2}y
 
accounting responsibility                           会计责任 z>p]/Sa  
accounting service                             会计服务 \f<z*!,D$  
accounting standards                                会计准则 i(Vm!Y82  
Accounting Standards for Business Enterprises       企业会计准则 [1U{ci&=p  
accounting system                             会计系统 yuv4*  
accounting treatment                                会计处理 m@[3~ 6A  
accuracy                                    准确性，精确性 S2Vxe@b)  
additional audit procedures                      追加审计程序 Wt:~
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addressee                                         收件人，收信人 Cg^:jd  
Administration of State-owned Assets  (the～)     国有资产管理局 h9jc,Xu5X  
administrative laws and regulations                 行政法规 ki#b PgT  
adverse impact                                 不利影响，负面影响 (2tH"I  
adverse opinion                                反对意见 ly=a>}F_  
advisory group                                  咨询组，顾问组 ~ ?d>fR:X  
agency fee                                        代理费，代理费用 =W<[Fe3  
aggregate                                          总计，合计为…… <%&_#<C)  
alternation of document and record                 变造文件和记录 ) $J7sa  
alternative audit procedures                      替代审计程序，备选审计程序 1
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amend                                              修改，修订 ,Y-S
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amortisation                                      摊销 #2N_/J(U  
analytical capacity                             分析能力 "[.ne)/MC  
analytical procedures                               分析性程序 +|0t  
annual financial statements                        年度会计报表，年度财务报表 |Qr:!MA  
appendix                                          附录，附表 r>O|L%xpv  
applicable                                         适用的 -"tY{}z  
applicable laws and regulations                 适用的法规 &oEyixe  
application systems                                  应用系统 .6Fsw   
apply consistently                              一贯地执行，一贯地实施 v^TkDf(Oz  
appropriate                                       适当的，合适的； =JxFp, Xr  
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appropriate authorization                          适当的授权 {Zl4C;c  
appropriateness of audit evidence                    审计证据的适当性 +99Bi2H}o  
approval                                    批准，核准 e=L*&X  
assertion                                    (会计报表上的)认定；确认 V:>`*tlh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EZ{\D!_Y  
asset                                                 资产，财产 #a'r_K=ch)  
asset restructuring                             资产重组 QF&6?e06p0  
assignment of duties                                 职责的划分 d- kZt@DL=  
assistant                                     助理，助理人员 U6c@Et,  
associated company                                 联属公司，联营公司 T%~ SM5  
association                                        联合，结合；协会，社团 GFt1  
assumption                                       假设，假定 JqS r[q  
at a given date                                         在某一特定时日 !5~k:1=   
attestation                                         鉴证，公证 #9,=Owup  
attestation service                             鉴证服务 D2]ZMDL.  
audit adjustment                                审计调整 K~3Ebr  
audit areas                                        审计领域 XWXr0>!,?  
audit conclusion                                审计结论 ^RDU p5,T  
audit effectiveness                             审计效果 GW8C aTf~  
audit efficiency                                  审计效率 WUY,. 8  
audit engagement letter                      审计业务约定书 Qi^;1&  
audit evidence                                          审计证据 URQ@=W7  
audit fee                                    审计费 3HKxYvc C  
audit files                                          审计档案  p[Hr39o  
audit findings                                     审计中发现的事项 Vd<K4Tk  
audit implementation stage                        审计实施阶段 7 Kjj?~RA  
audit mark                                        审计标识 .pW o>`"  
audit materiality                                 审计重要性 )#PtV~64  
audit method                                     审计方法 ,5w]\z  
audit objective                                         审计目标，审计目的 ~#4~_d.=L  
audit of financial statements                      会计报表审计，财务报表审计 *m&%vj.Kc  
audit opinion                                     审计意见 [zx|eG<&-  
audit period                                      被审计期间，被审计年度 xEC2@J  
audit plan                                          审计计划 7H#2WFQ7  
audit planning                                    编制审计计划，制定审计计划，审计计划 h1c{?x
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audit planning stage                                  审计计划阶段 H:{?3gk.P3  
audit procedure                                审计程序 3Y(9\}E@`  
audit programme                               审计程序表，具体审计计划 70=(.[^+  
audit report                                       审计报告 .l=
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 C=yD3mVz  
audit report with a qualified opinion                 有保留意见的审计报告 +`Fb_m)f  
audit report with an adverse opinion                否定意见的审计报告 ThiN9! Y  
audit report with dual dates                      双重日期审计报告 )ji@k(x27q  
audit reporting stage                                 审计报告阶段 gsfhH0  
audit responsibility                                   审计责任 v8  
audit results                                      审计结果 +(y>qd  
audit risk                                          审计风险 `yYvYc
 
audit sampling                                          审计抽样 K( z[}  
audit sampling techniques                         审计抽样方法，审计抽样技术 3fl7~Lw,  
audit strategies                                  审计策略 :P,2K5]y  
audit summary                                         审计总结，审计小结 P=Puaz5&{  
audit team                                         审计小组 1OP"5f  
audit test                                    审计测试 j-6v2MH  
audit trail                                          审计轨迹 ^}hZ'<PK  
audit work                                        审计工作 >3!DOv   
audit working paper                                 审计工作底稿 4&]%e6,jH  
audited financial statement                        审计会计报表，已审计财务报表 bM5CDzH(#X  
Auditing Guidelines (the～)                      审计规范指南 #4N >d~  
auditing standards                             审计准则 sjb-Me?  
audit-oriented working paper                          (审计)业务类工作底稿 1@@y]s_.a  
authorisation                                     授权 2m_H*1HJ  
authorisation of transaction                       交易的授权 71*>L}H  
availability                                         可获得性 .aJ%am/:%  
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balance                                      余额；差额；平衡 n
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balance sheet                                    资产负债表 [aHlu[,  
bank                                                 银行
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bank account                                    银行账户，银行户头 5Xj|:qz<(  
bank statement                                 银行对账单 8yvJ`eL-  
barter transaction                              易货交易，以物换物交易 (rIXbekgB  
basis of audit                                    审计依据 $bFgsy*N2  
basis of preparation                                (会计报表的)编制基础 ,6RQvw  
book of account                               账目，账簿 2^J/6R$  
borrowing                                         借款，贷款，借债 d=F)y~&'  
branch                                              分支，分支机构，分店 @ct#s:t  
brought forward                                (账户余额等的)承上年，承上期，承上页 J+iX,X  
budget                                              预算 XHZLWh"gS  
building                                      建筑物；大楼 wa2~C [  
business conditions                                  业务情况，经营情况 \QiqcD9Y  
business licence                               (企业等的)营业执照 4rm87/u*0  
business relation                                业务关系 QY=QQG  
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