[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 fE^rTUtn  
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审计词汇英汉对照 (# ?~^ut  
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ability to continue as a going concern               持续经营能力 =;T971L`  
acceptability                                     可接受性，可接受程度 85H8`YwPh  
acceptable level of detection risk                     检查风险的可接受水平 *[ A%tj%  
acceptance of engagement                       接受委托 'zpj_QM  
accepting the engagement for the first time              首次接受委托 o3uv"# C  
access to asset                                         对资产的接触 ?= ulfGrY  
according to                                     根据，依据，依照 yfaXScbE  
account balance                                账户余额 %q:V  
account for                                       对……进行会计处理，核算；解释 Va !HcG1^:  
accounting                                        会计，会计学 %=_Iq\lC  
accounting advisory serve                        会计咨询服务 rb,&i1  
accounting firm                                 会计师事务所 _#-(XQa  
accounting information                      会计信息，会计资料 ))k^7g9M`  
accounting period                             会计期间 B)Gm"bLCOZ  
accounting policies                                   会计政策 ;AHa|35\  
accounting professional bodies                 会计职业组织，会计职业团体 r$0"Y-a  
accounting records                                   会计记录 V xsW3*`  
accounting responsibility                           会计责任 B:SzCC.B  
accounting service                             会计服务 o&X!75^G>  
accounting standards                                会计准则 j@ =n|cq  
Accounting Standards for Business Enterprises       企业会计准则 T}fo:aB}  
accounting system                             会计系统 :~`E@`/  
accounting treatment                                会计处理 sLB{R#Pt  
accuracy                                    准确性，精确性 rK"$@tc  
additional audit procedures                      追加审计程序 L$Ss]Ar=  
addressee                                         收件人，收信人 uTn(fs)D  
Administration of State-owned Assets  (the～)     国有资产管理局 Bz]64/  
administrative laws and regulations                 行政法规 XhTp'2,]  
adverse impact                                 不利影响，负面影响 KuFDkT!  
adverse opinion                                反对意见 #~ /-n&#  
advisory group                                  咨询组，顾问组 A;{8\e  
agency fee                                        代理费，代理费用 J9>uLz  
aggregate                                          总计，合计为…… x{IOn;>R  
alternation of document and record                 变造文件和记录 )eUb@Eu  
alternative audit procedures                      替代审计程序，备选审计程序 xe%+Yb]  
amend                                              修改，修订 U3p=H^MB.  
amortisation                                      摊销 V4xZC\)Gk  
analytical capacity                             分析能力 f} #pKsX.  
analytical procedures                               分析性程序 h-#Glse<  
annual financial statements                        年度会计报表，年度财务报表 Cee?%NaTS  
appendix                                          附录，附表 ~ |fd=E%  
applicable                                         适用的 @(oz`|*  
applicable laws and regulations                 适用的法规 #,GpZ  
application systems                                  应用系统 iPI6 _h  
apply consistently                              一贯地执行，一贯地实施 +tlTH K  
appropriate                                       适当的，合适的； fMhMB |W.  
征用，挪用 5\qoZs*e  
appropriate authorization                          适当的授权 '{Iv?gh"  
appropriateness of audit evidence                    审计证据的适当性 QT?fp >'  
approval                                    批准，核准 a^~l[HSF  
assertion                                    (会计报表上的)认定；确认 [@.%6aD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 whxE[Xnv  
asset                                                 资产，财产 a i}8+L8-  
asset restructuring                             资产重组 Z7OWpujCvN  
assignment of duties                                 职责的划分 pbju;h)O!|  
assistant                                     助理，助理人员 .Ml}cE$L  
associated company                                 联属公司，联营公司 HR)joD*q;[  
association                                        联合，结合；协会，社团 =>/aM7]  
assumption                                       假设，假定 "y>l2V,4j%  
at a given date                                         在某一特定时日 .:$%3#N$(Y  
attestation                                         鉴证，公证 %mh K
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attestation service                             鉴证服务 ;M\H#%G.  
audit adjustment                                审计调整 mp!6MOQ  
audit areas                                        审计领域 a?&oOQd-iP  
audit conclusion                                审计结论 ezy0m}@  
audit effectiveness                             审计效果 [;#}BlbN  
audit efficiency                                  审计效率 3Pkzzyk_|D  
audit engagement letter                      审计业务约定书 E^Q|v45d  
audit evidence                                          审计证据 Hza{"I*^  
audit fee                                    审计费 Q4q3M=0  
audit files                                          审计档案 P\N$TYeH  
audit findings                                     审计中发现的事项 +7d%)t  
audit implementation stage                        审计实施阶段 H4Pj 3'  
audit mark                                        审计标识 El]Rrku  
audit materiality                                 审计重要性 =Tb~CT
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audit method                                     审计方法  |Pwb7:a3  
audit objective                                         审计目标，审计目的 o= N= W  
audit of financial statements                      会计报表审计，财务报表审计 @dD70T  
audit opinion                                     审计意见 vlOMB  
audit period                                      被审计期间，被审计年度 pA4oy  
audit plan                                          审计计划 g:O~1jq  
audit planning                                    编制审计计划，制定审计计划，审计计划 ! ,INrl[  
audit planning stage                                  审计计划阶段 WX]kez{<uP  
audit procedure                                审计程序 3[aCy4O  
audit programme                               审计程序表，具体审计计划 :Uj+iYE8Z8  
audit report                                       审计报告 +'JM:};1X8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =w_y<V4  
audit report with a qualified opinion                 有保留意见的审计报告 r
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audit report with an adverse opinion                否定意见的审计报告 IHMZE42  
audit report with dual dates                      双重日期审计报告 (/tbe@<  
audit reporting stage                                 审计报告阶段 Gb~*[  
audit responsibility                                   审计责任 _U%!&_m6  
audit results                                      审计结果 >mi%L3P
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audit risk                                          审计风险 kbBX\*{yh  
audit sampling                                          审计抽样 95[yGO>ZYz  
audit sampling techniques                         审计抽样方法，审计抽样技术 d, 6 Z  
audit strategies                                  审计策略 xSug-  
audit summary                                         审计总结，审计小结 F=$2Gz 'RT  
audit team                                         审计小组 D8C@x`  
audit test                                    审计测试 _ B",? }  
audit trail                                          审计轨迹 f-tjMa /_  
audit work                                        审计工作 _(TavL>l =  
audit working paper                                 审计工作底稿 3RZP 12x  
audited financial statement                        审计会计报表，已审计财务报表 !7P 1%/  
Auditing Guidelines (the～)                      审计规范指南 &tkkn2t  
auditing standards                             审计准则 TOeJnk  
audit-oriented working paper                          (审计)业务类工作底稿 Iy6"2$%a  
authorisation                                     授权 L&][730  
authorisation of transaction                       交易的授权 MjQKcL4%7  
availability                                         可获得性 N9Y,%lQ|B8  
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balance                                      余额；差额；平衡 Q!zg=_z-  
balance sheet                                    资产负债表 o[!]xmj  
bank                                                 银行 +\?#8U
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bank account                                    银行账户，银行户头 W5
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bank statement                                 银行对账单 4\Mh2z5   
barter transaction                              易货交易，以物换物交易 oslV@v F  
basis of audit                                    审计依据 |j#x}8[(  
basis of preparation                                (会计报表的)编制基础 JyvX NV,  
book of account                               账目，账簿 QjVP]C}p  
borrowing                                         借款，贷款，借债 $ThkK3  
branch                                              分支，分支机构，分店 90Jxn'>^  
brought forward                                (账户余额等的)承上年，承上期，承上页 0<Vw0%!  
budget                                              预算 .3Jggp  
building                                      建筑物；大楼 i:ZpAo+Z{  
business conditions                                  业务情况，经营情况 ?9i 7w1`  
business licence                               (企业等的)营业执照 oIAP dn  
business relation                                业务关系 m%X~EwFc.  
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