[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 :HQ/vVw'"9  
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审计词汇英汉对照 :AGQkJb  
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ability to continue as a going concern               持续经营能力 vBXr[XoC  
acceptability                                     可接受性，可接受程度 =LzW#s=O  
acceptable level of detection risk                     检查风险的可接受水平 c:TP7"vG  
acceptance of engagement                       接受委托 +y(h/NcQ  
accepting the engagement for the first time              首次接受委托 ?J-KB3Uv3  
access to asset                                         对资产的接触 r&RSQHa)  
according to                                     根据，依据，依照 r"
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account balance                                账户余额 $sJfxh r  
account for                                       对……进行会计处理，核算；解释 {`55nwd  
accounting                                        会计，会计学 u9(AT>HxT  
accounting advisory serve                        会计咨询服务 rJwJ5U  
accounting firm                                 会计师事务所 \[jItg,+  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 1jVcL)szU  
accounting policies                                   会计政策 .m51/X&*n  
accounting professional bodies                 会计职业组织，会计职业团体 ,Fiiw  
accounting records                                   会计记录 sJ=B:3jS0  
accounting responsibility                           会计责任 =G6@:h=  
accounting service                             会计服务 v2R:=d ')>  
accounting standards                                会计准则 ".IhV<R  
Accounting Standards for Business Enterprises       企业会计准则 O:)@J b2  
accounting system                             会计系统 Vo[4\h#$  
accounting treatment                                会计处理 HS9U.G>  
accuracy                                    准确性，精确性 ;<H2N0qJ(  
additional audit procedures                      追加审计程序 i=@*F$,  
addressee                                         收件人，收信人 4+"SG@i`W  
Administration of State-owned Assets  (the～)     国有资产管理局 o~p^`5#  
administrative laws and regulations                 行政法规 cB^lSmu5  
adverse impact                                 不利影响，负面影响 ^`THV  
adverse opinion                                反对意见 <KX#;v!I  
advisory group                                  咨询组，顾问组 ,88}5)b[  
agency fee                                        代理费，代理费用 xH uyfQLk  
aggregate                                          总计，合计为…… |1R@Jz`  
alternation of document and record                 变造文件和记录 j*}x e'#  
alternative audit procedures                      替代审计程序，备选审计程序 O8%/Id  
amend                                              修改，修订 fJKOuFK  
amortisation                                      摊销 \&0NH=*^  
analytical capacity                             分析能力 S0cO00_ob  
analytical procedures                               分析性程序 tTal<4  
annual financial statements                        年度会计报表，年度财务报表 `N+ P,  
appendix                                          附录，附表 Xob##{P3  
applicable                                         适用的 bql6Z1l  
applicable laws and regulations                 适用的法规 fsoS!6h0k  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； aoN[mV'  
征用，挪用 }J1#UH_E  
appropriate authorization                          适当的授权 sKtH4d5)  
appropriateness of audit evidence                    审计证据的适当性 J5wq}<8  
approval                                    批准，核准 lKcnM3n  
assertion                                    (会计报表上的)认定；确认 XT)@)c7j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vHmn)d1pl  
asset                                                 资产，财产 PQ" Dl=,  
asset restructuring                             资产重组 fy5)Tih%.*  
assignment of duties                                 职责的划分 ,O(uuq  
assistant                                     助理，助理人员 +FI]0r  
associated company                                 联属公司，联营公司 lCXo+|$?s  
association                                        联合，结合；协会，社团 ^
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assumption                                       假设，假定 %?ad .F+7  
at a given date                                         在某一特定时日 GmFNL/x8-v  
attestation                                         鉴证，公证 r.[kD"l  
attestation service                             鉴证服务 ~<-i7uM  
audit adjustment                                审计调整 oID,PB*9  
audit areas                                        审计领域 c{[WOrA~#  
audit conclusion                                审计结论 DwPl,@T_i\  
audit effectiveness                             审计效果 t V</x0#  
audit efficiency                                  审计效率 NeH^g0Q2,g  
audit engagement letter                      审计业务约定书 7
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audit evidence                                          审计证据 zKo,B/Ke4  
audit fee                                    审计费 X(~NpLR  
audit files                                          审计档案 Q =Z-vTD+  
audit findings                                     审计中发现的事项 3$_wAt4w  
audit implementation stage                        审计实施阶段 Wuk
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audit mark                                        审计标识 y7JJ[:~~  
audit materiality                                 审计重要性 }QK-@T@4<  
audit method                                     审计方法 {.v+ iSM  
audit objective                                         审计目标，审计目的 sHNt>5p  
audit of financial statements                      会计报表审计，财务报表审计 6v-h!1p{u  
audit opinion                                     审计意见 [1Rs~T"  
audit period                                      被审计期间，被审计年度 ]'Bz%[C)  
audit plan                                          审计计划 lq7
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audit planning                                    编制审计计划，制定审计计划，审计计划 o}BaZ|iZ2  
audit planning stage                                  审计计划阶段 0=NB[eG  
audit procedure                                审计程序 k
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audit programme                               审计程序表，具体审计计划 #-{4F?DA]y  
audit report                                       审计报告 'Q# KjY
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (c;$^xZK  
audit report with a qualified opinion                 有保留意见的审计报告 72aj4k]^  
audit report with an adverse opinion                否定意见的审计报告 "Mth<%i  
audit report with dual dates                      双重日期审计报告 Gmc
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audit reporting stage                                 审计报告阶段 z' @F@k6  
audit responsibility                                   审计责任 d:3G4g  
audit results                                      审计结果 gq
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audit risk                                          审计风险 N7XRk=J  
audit sampling                                          审计抽样 ~%cbp&s*/q  
audit sampling techniques                         审计抽样方法，审计抽样技术 uv,t(a.^  
audit strategies                                  审计策略 3vx?x39*Y  
audit summary                                         审计总结，审计小结 _95V"h
 
audit team                                         审计小组 a4?:suX$  
audit test                                    审计测试 ?g1%-F+  
audit trail                                          审计轨迹 n<MH\.!tM  
audit work                                        审计工作 fU,sn5zZ  
audit working paper                                 审计工作底稿 tcfUhSz,I  
audited financial statement                        审计会计报表，已审计财务报表 J*.qiUAgW  
Auditing Guidelines (the～)                      审计规范指南 dLLF
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auditing standards                             审计准则 vO 3fAB  
audit-oriented working paper                          (审计)业务类工作底稿 7yK >  
authorisation                                     授权 e(sQgtM6  
authorisation of transaction                       交易的授权 Lf3:' n  
availability                                         可获得性 Rh
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balance                                      余额；差额；平衡 +PjH2  
balance sheet                                    资产负债表 ^8DC W`V  
bank                                                 银行 Jjv, )@yo  
bank account                                    银行账户，银行户头 m3,i{  
bank statement                                 银行对账单 DJhi>!xJ  
barter transaction                              易货交易，以物换物交易 0]&~ddL  
basis of audit                                    审计依据 S7@.s`_{w  
basis of preparation                                (会计报表的)编制基础 xI$B",?(  
book of account                               账目，账簿 ~nw]q<7r  
borrowing                                         借款，贷款，借债 .Um.dXBYU  
branch                                              分支，分支机构，分店 1qtu,yIf  
brought forward                                (账户余额等的)承上年，承上期，承上页 u9J;OsnHK  
budget                                              预算 +c?1\{
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building                                      建筑物；大楼 t\X5B]EZ  
business conditions                                  业务情况，经营情况 zgV{S Qo  
business licence                               (企业等的)营业执照 Ga "t4[=I  
business relation                                业务关系 y8VLFe;  
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