[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 M+:9U&>  
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审计词汇英汉对照 S0}=uL#dt  
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ability to continue as a going concern               持续经营能力 ;uzL a%JQ  
acceptability                                     可接受性，可接受程度 7+qKA1t^  
acceptable level of detection risk                     检查风险的可接受水平 8IE^u<H(:  
acceptance of engagement                       接受委托 @7KG0<]h  
accepting the engagement for the first time              首次接受委托 T''<yS  
access to asset                                         对资产的接触 ?nWzJ5w3  
according to                                     根据，依据，依照 LWhPd\  
account balance                                账户余额 M}Xf<:g)  
account for                                       对……进行会计处理，核算；解释 |=MhI5gsx  
accounting                                        会计，会计学 e6^}XRyf  
accounting advisory serve                        会计咨询服务 2U(q
yC  
accounting firm                                 会计师事务所 o$rF-?  
accounting information                      会计信息，会计资料 HxcL3Bh$~}  
accounting period                             会计期间 II!~"-WH  
accounting policies                                   会计政策 p<,`l)o}~  
accounting professional bodies                 会计职业组织，会计职业团体 dC|6z/  
accounting records                                   会计记录 )4m`Ya,E3  
accounting responsibility                           会计责任 mrr~#Bb>  
accounting service                             会计服务 0%4OmLBT  
accounting standards                                会计准则 u8M_2r  
Accounting Standards for Business Enterprises       企业会计准则 -Tn%O|#K  
accounting system                             会计系统 Hmnxmgx  
accounting treatment                                会计处理 ZY@ntV?  
accuracy                                    准确性，精确性 K<kl2#  
additional audit procedures                      追加审计程序 #<EYO  
addressee                                         收件人，收信人 %l6E0[  
Administration of State-owned Assets  (the～)     国有资产管理局 euVj,m  
administrative laws and regulations                 行政法规 KHgn  
adverse impact                                 不利影响，负面影响 +C[g>c}d  
adverse opinion                                反对意见 c
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advisory group                                  咨询组，顾问组 F\L!.B  
agency fee                                        代理费，代理费用 b4WH37,lA  
aggregate                                          总计，合计为…… Aa4Tq2G  
alternation of document and record                 变造文件和记录 `b%lojT.  
alternative audit procedures                      替代审计程序，备选审计程序 51y#AQ@  
amend                                              修改，修订 6U.|0mG[  
amortisation                                      摊销 N_Kdi%q  
analytical capacity                             分析能力 >P&1or)e%  
analytical procedures                               分析性程序 n.z,-H17  
annual financial statements                        年度会计报表，年度财务报表 P.
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appendix                                          附录，附表 Iy&,1CI"]
 
applicable                                         适用的 i];P
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applicable laws and regulations                 适用的法规 :2&"ak>N  
application systems                                  应用系统 wy0?*)~  
apply consistently                              一贯地执行，一贯地实施 +jyGRSo  
appropriate                                       适当的，合适的； S(?A3 H  
征用，挪用  >]~|Nf/i  
appropriate authorization                          适当的授权 G$%F`R[  
appropriateness of audit evidence                    审计证据的适当性 !?/:p.  
approval                                    批准，核准 :tI F*pC  
assertion                                    (会计报表上的)认定；确认 %.?V\l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0bT[05
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asset                                                 资产，财产 cD}]4  
asset restructuring                             资产重组 Lj9RF<39g  
assignment of duties                                 职责的划分  o?m/  
assistant                                     助理，助理人员 Y#tur` N  
associated company                                 联属公司，联营公司 7(N+'8  
association                                        联合，结合；协会，社团 [/%N2mj  
assumption                                       假设，假定 :GO"bsjL  
at a given date                                         在某一特定时日 _B&Lyg!J  
attestation                                         鉴证，公证 $LFL4Q  
attestation service                             鉴证服务 TlRc8r|  
audit adjustment                                审计调整 7.6L1srV  
audit areas                                        审计领域 e,MsF4'  
audit conclusion                                审计结论 a6^_iSk  
audit effectiveness                             审计效果 tiHR&v  
audit efficiency                                  审计效率 >m..  
audit engagement letter                      审计业务约定书 I "~.p='  
audit evidence                                          审计证据 H(rD*R[  
audit fee                                    审计费 pDSNI2  
audit files                                          审计档案 l-l7jq]R  
audit findings                                     审计中发现的事项 >3Q|k{97  
audit implementation stage                        审计实施阶段 zdd-n[%@V  
audit mark                                        审计标识  mPk'a  
audit materiality                                 审计重要性 AyOibnoZ2E  
audit method                                     审计方法 $2L6:&.P,  
audit objective                                         审计目标，审计目的 qS FtQ4  
audit of financial statements                      会计报表审计，财务报表审计 )AQ
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audit opinion                                     审计意见 <7`zc7c]#  
audit period                                      被审计期间，被审计年度 }Mt1C~{(  
audit plan                                          审计计划 =@?[.`  
audit planning                                    编制审计计划，制定审计计划，审计计划 f zQR
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audit planning stage                                  审计计划阶段 ?'9IgT[*  
audit procedure                                审计程序 Cul=,;pkB  
audit programme                               审计程序表，具体审计计划 +ovK~K$A  
audit report                                       审计报告 G+t:]\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d6YXITL)\>  
audit report with a qualified opinion                 有保留意见的审计报告 '.(Gg%*\.  
audit report with an adverse opinion                否定意见的审计报告 5;UIz@BJ  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 G~YZ(+V%~  
audit responsibility                                   审计责任 y~@zfJ5/^  
audit results                                      审计结果 4^F%bXJ)  
audit risk                                          审计风险 UI+6\ 3  
audit sampling                                          审计抽样 <\u3p3"[4  
audit sampling techniques                         审计抽样方法，审计抽样技术 U`mX f#D  
audit strategies                                  审计策略 ,T< JNd'  
audit summary                                         审计总结，审计小结 _y_}/   
audit team                                         审计小组 C;N6",s!  
audit test                                    审计测试 "J1A9|  
audit trail                                          审计轨迹 AcPLJ!y  
audit work                                        审计工作 /[.V(K D  
audit working paper                                 审计工作底稿 E,}{iqAb  
audited financial statement                        审计会计报表，已审计财务报表 N8{jvat  
Auditing Guidelines (the～)                      审计规范指南 Y \-W`  
auditing standards                             审计准则 KBmOi  
audit-oriented working paper                          (审计)业务类工作底稿 !i^"3!.l,]  
authorisation                                     授权 6FA+qYSV  
authorisation of transaction                       交易的授权 )Y7H@e\1
 
availability                                         可获得性 3k`Q]O=OU  
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balance                                      余额；差额；平衡 >+P}S@  
balance sheet                                    资产负债表 '|[V}K5m/f  
bank                                                 银行 alaL/p{O  
bank account                                    银行账户，银行户头 (WyNO QO'  
bank statement                                 银行对账单 Mh.1KI[t  
barter transaction                              易货交易，以物换物交易 (?7=,A7^  
basis of audit                                    审计依据 }kqh [`:  
basis of preparation                                (会计报表的)编制基础 b0{i +R  
book of account                               账目，账簿 .d]/:T -0  
borrowing                                         借款，贷款，借债 w={q@. g%  
branch                                              分支，分支机构，分店 >v.fH6P,}  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]P0%S@]  
budget                                              预算 Q&eyqk   
building                                      建筑物；大楼 g<W]NYm  
business conditions                                  业务情况，经营情况 I'
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business licence                               (企业等的)营业执照 u ]e-IYH  
business relation                                业务关系 \yr9j$  
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