[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 Iy8Ehwejd  
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审计词汇英汉对照 +sQ=Uw#e  
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ability to continue as a going concern               持续经营能力 n0>#?ek12  
acceptability                                     可接受性，可接受程度 @4sv(HyDY  
acceptable level of detection risk                     检查风险的可接受水平 8JJqEkQ  
acceptance of engagement                       接受委托 +]Po!bN@@  
accepting the engagement for the first time              首次接受委托 x`WP*a7Fk]  
access to asset                                         对资产的接触 U$# ?Lw  
according to                                     根据，依据，依照 i`FevAx;[m  
account balance                                账户余额 7xO =:*  
account for                                       对……进行会计处理，核算；解释 g.SFl  
accounting                                        会计，会计学 R',Q)<  
accounting advisory serve                        会计咨询服务 )0j^Fq5[+  
accounting firm                                 会计师事务所 PUuxKW}  
accounting information                      会计信息，会计资料 ,gUSW  
accounting period                             会计期间 [ZZ~^U5  
accounting policies                                   会计政策 [_G_Wl'#8  
accounting professional bodies                 会计职业组织，会计职业团体 | bQKymS  
accounting records                                   会计记录 Y]Vt&*{JV  
accounting responsibility                           会计责任
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accounting service                             会计服务 B~D{p t3y  
accounting standards                                会计准则 l"W9uS;\T  
Accounting Standards for Business Enterprises       企业会计准则 /$|
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accounting system                             会计系统 &;&i#ZO  
accounting treatment                                会计处理 Z[)t34EY"  
accuracy                                    准确性，精确性 VY<$~9a&1  
additional audit procedures                      追加审计程序 "n^h'// mn  
addressee                                         收件人，收信人 kl?U2A.=  
Administration of State-owned Assets  (the～)     国有资产管理局 o:.={)rX  
administrative laws and regulations                 行政法规 2RFYnDN  
adverse impact                                 不利影响，负面影响 T4]/w|?G  
adverse opinion                                反对意见 :"5
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advisory group                                  咨询组，顾问组 Y}&//S A  
agency fee                                        代理费，代理费用 Y4_/G4C  
aggregate                                          总计，合计为…… f7Y0L8D  
alternation of document and record                 变造文件和记录 |F=!0Id<  
alternative audit procedures                      替代审计程序，备选审计程序 ^ r-F@$:.  
amend                                              修改，修订 "_eHK#)  
amortisation                                      摊销 (+`pEDD{X  
analytical capacity                             分析能力 JF!JY( U,  
analytical procedures                               分析性程序 q6bi{L@/R  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 (#k>cA(}  
applicable                                         适用的 ]i(tou-[i  
applicable laws and regulations                 适用的法规 x{6KsYEY  
application systems                                  应用系统  0w>V![  
apply consistently                              一贯地执行，一贯地实施 12`q9Io"  
appropriate                                       适当的，合适的； Se.\wkl#Y  
征用，挪用 cY8XA6  
appropriate authorization                          适当的授权 ea kj>7\s  
appropriateness of audit evidence                    审计证据的适当性 ;IZ*o<_  
approval                                    批准，核准 9UsA>m.  
assertion                                    (会计报表上的)认定；确认 Ebw1 %W KC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 8n+&tBq1  
asset restructuring                             资产重组 O-J;iX}  
assignment of duties                                 职责的划分 4wjy)VD_  
assistant                                     助理，助理人员 NRN3*YGo  
associated company                                 联属公司，联营公司 dw#K!,g  
association                                        联合，结合；协会，社团 R4"*<%1  
assumption                                       假设，假定 Ydm0  
at a given date                                         在某一特定时日 2~dUnskyy  
attestation                                         鉴证，公证 Veo*-sl  
attestation service                             鉴证服务 Aslh}'$}-  
audit adjustment                                审计调整 %sxLxx_x!  
audit areas                                        审计领域 K&Ner(/X`6  
audit conclusion                                审计结论 s~ || Vv!  
audit effectiveness                             审计效果 TUHm.!+a  
audit efficiency                                  审计效率 O#LG$Y n*  
audit engagement letter                      审计业务约定书 HK&Ul=^VN|  
audit evidence                                          审计证据 #hG0{_d7  
audit fee                                    审计费 8,B?!%FP  
audit files                                          审计档案 q.0Evr:  
audit findings                                     审计中发现的事项 _&V%idz!0  
audit implementation stage                        审计实施阶段 2;Vss<hR4A  
audit mark                                        审计标识 <Hd8Jd4f  
audit materiality                                 审计重要性 p)6!GdT  
audit method                                     审计方法 [Jv0^"]  
audit objective                                         审计目标，审计目的 ).U\,@[A{  
audit of financial statements                      会计报表审计，财务报表审计 `EKmp|B_p_  
audit opinion                                     审计意见 )4:K@  
audit period                                      被审计期间，被审计年度 |o su4=s|  
audit plan                                          审计计划 `_%UK=m  
audit planning                                    编制审计计划，制定审计计划，审计计划 NwAvxN<R(f  
audit planning stage                                  审计计划阶段 ?YE'J~0A6  
audit procedure                                审计程序 \WS2g"(  
audit programme                               审计程序表，具体审计计划 Vw-,G7v&E  
audit report                                       审计报告 >QyJRMY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w-iu/|}  
audit report with a qualified opinion                 有保留意见的审计报告 5Ku=Xzv q  
audit report with an adverse opinion                否定意见的审计报告 SnIH6k0T_  
audit report with dual dates                      双重日期审计报告 0lpkG ="&r  
audit reporting stage                                 审计报告阶段 `+DH@ce  
audit responsibility                                   审计责任 _y>mmE   
audit results                                      审计结果 pH&*
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audit risk                                          审计风险 "/e_[_j  
audit sampling                                          审计抽样 R[_Q}W'HG  
audit sampling techniques                         审计抽样方法，审计抽样技术 J)7\k$D  
audit strategies                                  审计策略 D5Zgi!  
audit summary                                         审计总结，审计小结 (=A61]yB  
audit team                                         审计小组 6 /-]  
audit test                                    审计测试 z$g cK>@l  
audit trail                                          审计轨迹 &10l80vj  
audit work                                        审计工作  F/pq9  
audit working paper                                 审计工作底稿 ')R+Z/hG.  
audited financial statement                        审计会计报表，已审计财务报表 E_q/*}]pE  
Auditing Guidelines (the～)                      审计规范指南 1Vf?Rw  
auditing standards                             审计准则 /80H.|8O  
audit-oriented working paper                          (审计)业务类工作底稿 PP*6n W8  
authorisation                                     授权 q+iG:B/Z  
authorisation of transaction                       交易的授权 &f=O`*I'+!  
availability                                         可获得性 SjosbdD  
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balance                                      余额；差额；平衡 sNaLz  
balance sheet                                    资产负债表 M)x6m|.=  
bank                                                 银行 oW}nr<G{
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bank account                                    银行账户，银行户头 m}UcF
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bank statement                                 银行对账单 F u>  
barter transaction                              易货交易，以物换物交易 @},|i*H/  
basis of audit                                    审计依据 is~"yE7  
basis of preparation                                (会计报表的)编制基础 1JQ5bB"  
book of account                               账目，账簿 q ~%'V  
borrowing                                         借款，贷款，借债 *wk?{ U  
branch                                              分支，分支机构，分店 sKy3('5;  
brought forward                                (账户余额等的)承上年，承上期，承上页 YD3jP}Ym  
budget                                              预算 }VU^ 8
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building                                      建筑物；大楼 7xF)\um  
business conditions                                  业务情况，经营情况 n~"qbtp}  
business licence                               (企业等的)营业执照 ZLj
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business relation                                业务关系 r` B(ucE  
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