[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 i5"5&r7r  
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审计词汇英汉对照 TQf L%JT  
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ability to continue as a going concern               持续经营能力 <~{du ?4n  
acceptability                                     可接受性，可接受程度 SO;N~D1Z6  
acceptable level of detection risk                     检查风险的可接受水平 ]78!!G[`  
acceptance of engagement                       接受委托 /[K_ &  
accepting the engagement for the first time              首次接受委托 6)}B"Qd  
access to asset                                         对资产的接触 Z/<#n\>t0>  
according to                                     根据，依据，依照 h/2/vBs  
account balance                                账户余额 I{ ryD -!  
account for                                       对……进行会计处理，核算；解释 |0sPka/u16  
accounting                                        会计，会计学 L0Y0&;y|R  
accounting advisory serve                        会计咨询服务 mnjs(x<m  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 8#X_#  
accounting period                             会计期间 nPFwPk8=M  
accounting policies                                   会计政策 PD6_)PXn  
accounting professional bodies                 会计职业组织，会计职业团体 7
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accounting records                                   会计记录 icgJ;Q 5  
accounting responsibility                           会计责任 aD9q^EoEs  
accounting service                             会计服务 (ChD]PWQ  
accounting standards                                会计准则 SV.z>p  
Accounting Standards for Business Enterprises       企业会计准则 0[xpEiDx  
accounting system                             会计系统 yZCX S  
accounting treatment                                会计处理 V`#.7uUP  
accuracy                                    准确性，精确性 $*f?&U]k  
additional audit procedures                      追加审计程序 h
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addressee                                         收件人，收信人 M`7y>Ud  
Administration of State-owned Assets  (the～)     国有资产管理局 C ^w)|2o}  
administrative laws and regulations                 行政法规 3mO;JXd  
adverse impact                                 不利影响，负面影响 Ws
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adverse opinion                                反对意见 Ez+Z[*C  
advisory group                                  咨询组，顾问组 ^/@jwZ  
agency fee                                        代理费，代理费用 ]<XR]FHx)  
aggregate                                          总计，合计为…… }Fa%%}  
alternation of document and record                 变造文件和记录 ,Na^%A@TJ  
alternative audit procedures                      替代审计程序，备选审计程序 f>polxB%N  
amend                                              修改，修订 "m$3)7 $  
amortisation                                      摊销 7 oQ[FdRn*  
analytical capacity                             分析能力 +f|BiW  
analytical procedures                               分析性程序 G[,Q95`w?<  
annual financial statements                        年度会计报表，年度财务报表 lv%9MW0 z  
appendix                                          附录，附表 ,q#0hy%5/  
applicable                                         适用的 {X~gwoz  
applicable laws and regulations                 适用的法规 R=]d %L8  
application systems                                  应用系统 IH9.F  
apply consistently                              一贯地执行，一贯地实施 LWnR?Qve<  
appropriate                                       适当的，合适的； YXW%]Uy+  
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appropriate authorization                          适当的授权 i-" p)2d=#  
appropriateness of audit evidence                    审计证据的适当性 S
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approval                                    批准，核准 \ZI'|Ad  
assertion                                    (会计报表上的)认定；确认 Gl}Qxv #$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1}%B%*N  
asset                                                 资产，财产 aEt/NwgiQ  
asset restructuring                             资产重组 K`g7$r)U[  
assignment of duties                                 职责的划分 *L4`$@l8  
assistant                                     助理，助理人员 |7k_N|E  
associated company                                 联属公司，联营公司 ;30nd=  
association                                        联合，结合；协会，社团 #,d I$gY  
assumption                                       假设，假定 em{(4!W>  
at a given date                                         在某一特定时日 r^Zg-|gr  
attestation                                         鉴证，公证 O%8EZyu  
attestation service                             鉴证服务 z4X}O {  
audit adjustment                                审计调整 9$qm
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audit areas                                        审计领域 d5`3wd]]'v  
audit conclusion                                审计结论 *{ {b~$  
audit effectiveness                             审计效果 ^T::-pN*  
audit efficiency                                  审计效率 'o_:^'c  
audit engagement letter                      审计业务约定书 V[o`\|<  
audit evidence                                          审计证据 G<|8?6bq#  
audit fee                                    审计费 9iUrnG*  
audit files                                          审计档案 42J{aJVH  
audit findings                                     审计中发现的事项 6!'3oN{  
audit implementation stage                        审计实施阶段 9h4({EE2t  
audit mark                                        审计标识 EJ@p-}I!  
audit materiality                                 审计重要性 gKYfQ+  
audit method                                     审计方法 :a ->0 l  
audit objective                                         审计目标，审计目的 ?i
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audit of financial statements                      会计报表审计，财务报表审计 5,-U.B}  
audit opinion                                     审计意见 Zwz&rIQpT  
audit period                                      被审计期间，被审计年度 Qv,"($n\  
audit plan                                          审计计划 {(U %i\F\  
audit planning                                    编制审计计划，制定审计计划，审计计划 &|3 $!S  
audit planning stage                                  审计计划阶段 YG[;"QR  
audit procedure                                审计程序 ojvj}ln  
audit programme                               审计程序表，具体审计计划 /='. 4v  
audit report                                       审计报告 FKNMtp[`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E;JsBH  
audit report with a qualified opinion                 有保留意见的审计报告 }J">}j]/  
audit report with an adverse opinion                否定意见的审计报告 $6OkIP.  
audit report with dual dates                      双重日期审计报告 1cS}J:0P  
audit reporting stage                                 审计报告阶段 NS%WeAf  
audit responsibility                                   审计责任 R}^~^#  
audit results                                      审计结果 %LVm3e9  
audit risk                                          审计风险 y{dTp  
audit sampling                                          审计抽样 /x_o!<M  
audit sampling techniques                         审计抽样方法，审计抽样技术 ),G =s Oo  
audit strategies                                  审计策略 QUU;g2k  
audit summary                                         审计总结，审计小结 35E_W>n  
audit team                                         审计小组 I!e})Y  
audit test                                    审计测试 91=OF*w  
audit trail                                          审计轨迹 N (I&  
audit work                                        审计工作 t2,A@2DU2  
audit working paper                                 审计工作底稿 Oo"^%F~%  
audited financial statement                        审计会计报表，已审计财务报表 Og,$ sH}`  
Auditing Guidelines (the～)                      审计规范指南 kY*rb_2j  
auditing standards                             审计准则 &?mD$Eo  
audit-oriented working paper                          (审计)业务类工作底稿 8GvJ0Jq}U  
authorisation                                     授权 rE}%KsZ  
authorisation of transaction                       交易的授权 JSW ^dw&  
availability                                         可获得性 ]]Cb$$Td  
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balance                                      余额；差额；平衡 }ZYv~E
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balance sheet                                    资产负债表 ;\f gF@  
bank                                                 银行 C:PMewn  
bank account                                    银行账户，银行户头 Z.92y  
bank statement                                 银行对账单 VeW>[08  
barter transaction                              易货交易，以物换物交易 5$V_
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basis of audit                                    审计依据 !%"8|)CAr  
basis of preparation                                (会计报表的)编制基础 N5a*7EJv+  
book of account                               账目，账簿 ;W>k@L  
borrowing                                         借款，贷款，借债 -$\+' \  
branch                                              分支，分支机构，分店 NR`C(^}  
brought forward                                (账户余额等的)承上年，承上期，承上页 o4|M0  
budget                                              预算 G1vNt7  
building                                      建筑物；大楼 {phNd s%  
business conditions                                  业务情况，经营情况 1v71rf&w  
business licence                               (企业等的)营业执照 8C*c{(4  
business relation                                业务关系 5H*\t 7  
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