[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 B;piO-hH  
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审计词汇英汉对照 AYp~;@  
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ability to continue as a going concern               持续经营能力 !*?9n^PaF  
acceptability                                     可接受性，可接受程度 $> +g)  
acceptable level of detection risk                     检查风险的可接受水平 }O| 9Qb  
acceptance of engagement                       接受委托 (I35i!F+tY  
accepting the engagement for the first time              首次接受委托 y3PrLBTz  
access to asset                                         对资产的接触 MY}K.^4^  
according to                                     根据，依据，依照 k;qWiYMV  
account balance                                账户余额 -YrMV oZl  
account for                                       对……进行会计处理，核算；解释 =( [4pG  
accounting                                        会计，会计学 GY^;$?  
accounting advisory serve                        会计咨询服务 (qz)3Fa  
accounting firm                                 会计师事务所 nI1(2a1  
accounting information                      会计信息，会计资料 $3%+N|L  
accounting period                             会计期间 deTD|R  
accounting policies                                   会计政策 7;&,LH  
accounting professional bodies                 会计职业组织，会计职业团体 }u{gQlV  
accounting records                                   会计记录 ~-R2mAUK  
accounting responsibility                           会计责任 33&\E- Q>  
accounting service                             会计服务 ovDPnf(  
accounting standards                                会计准则 G!h75G20  
Accounting Standards for Business Enterprises       企业会计准则 qL[SwEc  
accounting system                             会计系统 $q.}eb0  
accounting treatment                                会计处理 g=
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accuracy                                    准确性，精确性 8Kk41=  
additional audit procedures                      追加审计程序 ibG>|hV  
addressee                                         收件人，收信人 (Q8r2*L  
Administration of State-owned Assets  (the～)     国有资产管理局 eg1F[~YL/  
administrative laws and regulations                 行政法规 @g]EY&Uzl  
adverse impact                                 不利影响，负面影响 8.+ yZTg  
adverse opinion                                反对意见 J(wFJg\/  
advisory group                                  咨询组，顾问组 Zs,6}m\  
agency fee                                        代理费，代理费用 9jM7z/Ff  
aggregate                                          总计，合计为…… }Gy M<!:  
alternation of document and record                 变造文件和记录 j['B9
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alternative audit procedures                      替代审计程序，备选审计程序 #VVfHCy  
amend                                              修改，修订 1EWZA  
amortisation                                      摊销 uU^iY$w  
analytical capacity                             分析能力 ["4Tn0g ;  
analytical procedures                               分析性程序 ]0j_yX   
annual financial statements                        年度会计报表，年度财务报表 1MT,A_L  
appendix                                          附录，附表 a;M{-G  
applicable                                         适用的 Q;A\M  
applicable laws and regulations                 适用的法规 mVh;=>8K  
application systems                                  应用系统 j-DWz>x  
apply consistently                              一贯地执行，一贯地实施 /SQ/$`1{  
appropriate                                       适当的，合适的； y\Utm$)j  
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appropriate authorization                          适当的授权 nj0]c`6rN@  
appropriateness of audit evidence                    审计证据的适当性 4z9lk^#"X  
approval                                    批准，核准 kRBO]  
assertion                                    (会计报表上的)认定；确认 $$"G1<EZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &g1\0t  
asset                                                 资产，财产 UT9u?  
asset restructuring                             资产重组 Y:, rN  
assignment of duties                                 职责的划分 R^P>yk8  
assistant                                     助理，助理人员 E-FR w  
associated company                                 联属公司，联营公司 !6@'H4cb=  
association                                        联合，结合；协会，社团 ^ w2 HF  
assumption                                       假设，假定 Id>4fF:o  
at a given date                                         在某一特定时日 =6"5kz10  
attestation                                         鉴证，公证 X J)Y-7c  
attestation service                             鉴证服务 S6a\KtVa  
audit adjustment                                审计调整 I~@8SSO,vH  
audit areas                                        审计领域 )5gj0#|CG@  
audit conclusion                                审计结论 Pnm$g;`P  
audit effectiveness                             审计效果 ,sL%Ykr  
audit efficiency                                  审计效率 0\X<vrW  
audit engagement letter                      审计业务约定书 5gqs"trF  
audit evidence                                          审计证据 ( }Bb= ~  
audit fee                                    审计费 NY.*
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audit files                                          审计档案 H:~u(N  
audit findings                                     审计中发现的事项 '[%#70*  
audit implementation stage                        审计实施阶段 AX<f$%iqD  
audit mark                                        审计标识 d!YP{y P  
audit materiality                                 审计重要性 X;Sb^c"j1  
audit method                                     审计方法 w D r/T3  
audit objective                                         审计目标，审计目的 a#;;0R $  
audit of financial statements                      会计报表审计，财务报表审计 5g/,VMe  
audit opinion                                     审计意见 \=bKuP(it  
audit period                                      被审计期间，被审计年度 s&-MJ05y  
audit plan                                          审计计划 q CYu@Ho  
audit planning                                    编制审计计划，制定审计计划，审计计划 5)eM0,:  
audit planning stage                                  审计计划阶段 1gbFl/i6T  
audit procedure                                审计程序 {\P%J:s#9  
audit programme                               审计程序表，具体审计计划 ] +W){W=ai  
audit report                                       审计报告 $T^q>v2u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H"6x/&s.=k  
audit report with a qualified opinion                 有保留意见的审计报告 %Uz\P|6PO  
audit report with an adverse opinion                否定意见的审计报告 Ve&_NVPrd  
audit report with dual dates                      双重日期审计报告 ?4Rd4sIM$u  
audit reporting stage                                 审计报告阶段 RLB"}&SF]  
audit responsibility                                   审计责任 r9'[7b1l  
audit results                                      审计结果 \y]K]iv  
audit risk                                          审计风险 %xOxMK@  
audit sampling                                          审计抽样 hpb|| V  
audit sampling techniques                         审计抽样方法，审计抽样技术 #~"IlBk\  
audit strategies                                  审计策略 /bB4ec8!  
audit summary                                         审计总结，审计小结 :TG;W,`.V  
audit team                                         审计小组 3Z=yCec]  
audit test                                    审计测试 J&,hC%]  
audit trail                                          审计轨迹 'ET];iZ2  
audit work                                        审计工作 kwc Cf2  
audit working paper                                 审计工作底稿 }9fch9>Zr  
audited financial statement                        审计会计报表，已审计财务报表 h72/03!  
Auditing Guidelines (the～)                      审计规范指南 1BU97!  
auditing standards                             审计准则 jTIG#J)  
audit-oriented working paper                          (审计)业务类工作底稿 A@)Q-V8*9s  
authorisation                                     授权 \GxqE8  
authorisation of transaction                       交易的授权 ,.>9$(s  
availability                                         可获得性 85q/|9D  
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balance                                      余额；差额；平衡 4^l9d  
balance sheet                                    资产负债表 !V3+(o1  
bank                                                 银行 C1=&Vm>g+  
bank account                                    银行账户，银行户头 a(]&H "  
bank statement                                 银行对账单 9$;5J  
barter transaction                              易货交易，以物换物交易 wTU$jd1;+  
basis of audit                                    审计依据 4=Ru{ewRV  
basis of preparation                                (会计报表的)编制基础 *YvtT(Gt  
book of account                               账目，账簿 $jE<n/8  
borrowing                                         借款，贷款，借债 EHm *~Sd  
branch                                              分支，分支机构，分店 IONo&~-l  
brought forward                                (账户余额等的)承上年，承上期，承上页 [07E-TT2U  
budget                                              预算 o?>0WSLlm  
building                                      建筑物；大楼 m[v0mXE  
business conditions                                  业务情况，经营情况 8^y= YUT  
business licence                               (企业等的)营业执照 KYm8|]'g  
business relation                                业务关系 DX>LB$dy?  
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