[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 n#_$\ p>Yd  
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审计词汇英汉对照 "kgdbAZ  
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ability to continue as a going concern               持续经营能力 h>OfOx/{q9  
acceptability                                     可接受性，可接受程度 ~zNAbaC+>t  
acceptable level of detection risk                     检查风险的可接受水平 'Ne@e)s9  
acceptance of engagement                       接受委托 #|PS&}6wU  
accepting the engagement for the first time              首次接受委托 OX\F~+  
access to asset                                         对资产的接触 sYf~c0${  
according to                                     根据，依据，依照 LTx,cP  
account balance                                账户余额 x{
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account for                                       对……进行会计处理，核算；解释 p,i[W.dy.'  
accounting                                        会计，会计学 V[vl!XM  
accounting advisory serve                        会计咨询服务 K~uq,~  
accounting firm                                 会计师事务所 _/5H l`  
accounting information                      会计信息，会计资料 3 xp)a%=7  
accounting period                             会计期间 ;cN{a&  
accounting policies                                   会计政策 :1KpGj*F  
accounting professional bodies                 会计职业组织，会计职业团体 r<Kx0`y  
accounting records                                   会计记录 \&gB)czEO  
accounting responsibility                           会计责任 :'*~uJrR  
accounting service                             会计服务 \7'{g@C(  
accounting standards                                会计准则 t"/q]G5  
Accounting Standards for Business Enterprises       企业会计准则 ]1pIj i[  
accounting system                             会计系统 |64~K\X  
accounting treatment                                会计处理 W#WVfr  
accuracy                                    准确性，精确性 .gOL1`b*  
additional audit procedures                      追加审计程序 UH/\  
addressee                                         收件人，收信人 oj_3ZsO  
Administration of State-owned Assets  (the～)     国有资产管理局 j Dv{/)  
administrative laws and regulations                 行政法规 oWo- j<  
adverse impact                                 不利影响，负面影响 pOG1jI5<{8  
adverse opinion                                反对意见 _ Qi&J.U>  
advisory group                                  咨询组，顾问组 a]tVd#  
agency fee                                        代理费，代理费用 !9P';p}2  
aggregate                                          总计，合计为…… j+v=Ul|l  
alternation of document and record                 变造文件和记录 PxkOT*
 
alternative audit procedures                      替代审计程序，备选审计程序 Y,t={HiclX  
amend                                              修改，修订 SPmq4  
amortisation                                      摊销 ` 3K)GA  
analytical capacity                             分析能力 o.\F.C$  
analytical procedures                               分析性程序 6]%sFy2  
annual financial statements                        年度会计报表，年度财务报表 Qe0lBR?H  
appendix                                          附录，附表 yT9@!]^L  
applicable                                         适用的 dP]\Jo=Yh  
applicable laws and regulations                 适用的法规 VrQmP  
application systems                                  应用系统 0o*8#i/)!3  
apply consistently                              一贯地执行，一贯地实施 qfRH5)k  
appropriate                                       适当的，合适的； :\7X}n
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征用，挪用 |f_[\&<*  
appropriate authorization                          适当的授权 6w ECo  
appropriateness of audit evidence                    审计证据的适当性 RxWVe-Dg  
approval                                    批准，核准 !Bq3Z?xA}  
assertion                                    (会计报表上的)认定；确认 o;<Xo&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =\:qo'l  
asset                                                 资产，财产 ;8{4!S&b  
asset restructuring                             资产重组 G@jZ)2  
assignment of duties                                 职责的划分 )6,=f.%  
assistant                                     助理，助理人员 H{?vbqQ  
associated company                                 联属公司，联营公司 c?&X?<  
association                                        联合，结合；协会，社团 !sW(wAy?o  
assumption                                       假设，假定 2OR{[L*  
at a given date                                         在某一特定时日 =\wxsL  
attestation                                         鉴证，公证 UH-*(MfB  
attestation service                             鉴证服务 8~z~_TD6m@  
audit adjustment                                审计调整 ,a]?S^:y]  
audit areas                                        审计领域 rb+j* 5Es  
audit conclusion                                审计结论 9}F*P669f  
audit effectiveness                             审计效果 YhE+W  
audit efficiency                                  审计效率 =Bhe'.]QSx  
audit engagement letter                      审计业务约定书 p &"`RS#Z  
audit evidence                                          审计证据 fnX`Q[b4\A  
audit fee                                    审计费 Xe:jAkDp  
audit files                                          审计档案 22 M1j5  
audit findings                                     审计中发现的事项 ``\i58K{e  
audit implementation stage                        审计实施阶段 usK*s$ns  
audit mark                                        审计标识 (UvM@]B  
audit materiality                                 审计重要性 *XbEiMJ  
audit method                                     审计方法 r@t9Ci=}  
audit objective                                         审计目标，审计目的 5aZ2j26  
audit of financial statements                      会计报表审计，财务报表审计 >A"v ed8  
audit opinion                                     审计意见 %'7lbpy,f  
audit period                                      被审计期间，被审计年度 >\=3:gb:  
audit plan                                          审计计划 N&g3t%F  
audit planning                                    编制审计计划，制定审计计划，审计计划 z(Pe,zES  
audit planning stage                                  审计计划阶段 wFsyD3  
audit procedure                                审计程序 LzXmb 7A  
audit programme                               审计程序表，具体审计计划 hYNY"VB  
audit report                                       审计报告 *%fi/bimG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VE{3}S  
audit report with a qualified opinion                 有保留意见的审计报告 GyIT{M}KV  
audit report with an adverse opinion                否定意见的审计报告 Bb^;q#S1  
audit report with dual dates                      双重日期审计报告 ]X5 9  
audit reporting stage                                 审计报告阶段 QaS7z#/?.  
audit responsibility                                   审计责任 dq&yf7  
audit results                                      审计结果 lG!|{z7+0  
audit risk                                          审计风险 v)l8@.
 
audit sampling                                          审计抽样 -vR5BMy=  
audit sampling techniques                         审计抽样方法，审计抽样技术 > BY&,4r  
audit strategies                                  审计策略 F{Jw^\  
audit summary                                         审计总结，审计小结 4Thn])%I  
audit team                                         审计小组 4@n1Uk  
audit test                                    审计测试 Q$1bWUS&  
audit trail                                          审计轨迹 ;/fF,L{c  
audit work                                        审计工作 +*T7@1  
audit working paper                                 审计工作底稿 v99B7VH4  
audited financial statement                        审计会计报表，已审计财务报表 3z)Kz*xr  
Auditing Guidelines (the～)                      审计规范指南  V#t%/l  
auditing standards                             审计准则 "UG Y2skf;  
audit-oriented working paper                          (审计)业务类工作底稿 ICs\ z  
authorisation                                     授权 !GLz)#SBl  
authorisation of transaction                       交易的授权 hp*/#
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availability                                         可获得性 ^~@U]  
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balance                                      余额；差额；平衡 Y*>#T  
balance sheet                                    资产负债表 - o[x2u~n\  
bank                                                 银行 s(%oTKjt  
bank account                                    银行账户，银行户头 + SFVv_
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bank statement                                 银行对账单 qnJt5  
barter transaction                              易货交易，以物换物交易 ];a=Pn-:}G  
basis of audit                                    审计依据 WD2]&g  
basis of preparation                                (会计报表的)编制基础 5rRN-  
book of account                               账目，账簿 -UdEeZz.  
borrowing                                         借款，贷款，借债 6c"0})p  
branch                                              分支，分支机构，分店 jR22t`4  
brought forward                                (账户余额等的)承上年，承上期，承上页 UXugRk%d  
budget                                              预算 7X q,z
  
building                                      建筑物；大楼 lB4GU y$  
business conditions                                  业务情况，经营情况 V\6[}J  
business licence                               (企业等的)营业执照 OjF_ %5  
business relation                                业务关系 N#7Q
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