[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  iqf+rBL  
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审计词汇英汉对照 sQW$P9s c  
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ability to continue as a going concern               持续经营能力 E&0A W{  
acceptability                                     可接受性，可接受程度 =0xuH>WY}w  
acceptable level of detection risk                     检查风险的可接受水平 Z4'"*  
acceptance of engagement                       接受委托 .UbmU^y|  
accepting the engagement for the first time              首次接受委托 +T[3wL~  
access to asset                                         对资产的接触 { y 0
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according to                                     根据，依据，依照 *|AnL}GJ  
account balance                                账户余额 @%J?[PG  
account for                                       对……进行会计处理，核算；解释 %z! w-u+  
accounting                                        会计，会计学 9Vk61x6  
accounting advisory serve                        会计咨询服务 HC w$v#  
accounting firm                                 会计师事务所 }4xxge?r  
accounting information                      会计信息，会计资料 #V-qS/ q"  
accounting period                             会计期间 SqY;2:  
accounting policies                                   会计政策 W#'c6Hq2c  
accounting professional bodies                 会计职业组织，会计职业团体 Y5LESZWo  
accounting records                                   会计记录 P,AS`=z  
accounting responsibility                           会计责任 G~)jk+Qq  
accounting service                             会计服务 ><OdHRh@#  
accounting standards                                会计准则 Y">tfLIL_  
Accounting Standards for Business Enterprises       企业会计准则 18w[T=7)  
accounting system                             会计系统 Tp~yn  
accounting treatment                                会计处理 9.e?<u*-z  
accuracy                                    准确性，精确性 [$?S9)Xd  
additional audit procedures                      追加审计程序 S}e*~^1J  
addressee                                         收件人，收信人 S|;a=K&hS  
Administration of State-owned Assets  (the～)     国有资产管理局 dv4)fG]W;_  
administrative laws and regulations                 行政法规 xTD6?X'4  
adverse impact                                 不利影响，负面影响 &dvJg  
adverse opinion                                反对意见 9In&vF7$  
advisory group                                  咨询组，顾问组 6f6_ztTL  
agency fee                                        代理费，代理费用 WlP@Tm5g/  
aggregate                                          总计，合计为…… Ndi'b_Sh\  
alternation of document and record                 变造文件和记录 3f's>+,#%  
alternative audit procedures                      替代审计程序，备选审计程序 &{&lCBN  
amend                                              修改，修订 O|,+@qtH  
amortisation                                      摊销 nL^6{I~  
analytical capacity                             分析能力 |NtT-T)7  
analytical procedures                               分析性程序 &0f7>.y  
annual financial statements                        年度会计报表，年度财务报表 w;H  
appendix                                          附录，附表 mUr@w*kq|p  
applicable                                         适用的 D]y6*Ha  
applicable laws and regulations                 适用的法规 _KmpC>J+  
application systems                                  应用系统 <)Kjf/x  
apply consistently                              一贯地执行，一贯地实施 SfJ/(q  
appropriate                                       适当的，合适的； f]T1:N*t  
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appropriate authorization                          适当的授权 i40r}?-  
appropriateness of audit evidence                    审计证据的适当性 hv*n";V   
approval                                    批准，核准 DJ}xD&G  
assertion                                    (会计报表上的)认定；确认 #2yOqUO\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pzU">
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asset                                                 资产，财产 IvIBf2D;Q  
asset restructuring                             资产重组 7u 5B/M!  
assignment of duties                                 职责的划分  + KFK..  
assistant                                     助理，助理人员 uNXh"?  
associated company                                 联属公司，联营公司 C==tJog[  
association                                        联合，结合；协会，社团 i0 4Sf^  
assumption                                       假设，假定 [$[t.
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at a given date                                         在某一特定时日  4EB$e?  
attestation                                         鉴证，公证 w0/W=!_  
attestation service                             鉴证服务 Q
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audit adjustment                                审计调整 &[*<>  
audit areas                                        审计领域 AaTtYd  
audit conclusion                                审计结论 .e.vh:Sz  
audit effectiveness                             审计效果 I4|p;\`fK  
audit efficiency                                  审计效率 }r^MXv~(  
audit engagement letter                      审计业务约定书 tY# F8a&  
audit evidence                                          审计证据 m$LZ3=v%8  
audit fee                                    审计费 p6=#LwL'  
audit files                                          审计档案 SVq7qc9K?  
audit findings                                     审计中发现的事项 t1C{  
audit implementation stage                        审计实施阶段 8QC:ro  
audit mark                                        审计标识 W]Ph:O^5c  
audit materiality                                 审计重要性 DvOg|XUU0  
audit method                                     审计方法 1}ZBj%z4l  
audit objective                                         审计目标，审计目的 w4L\@y3  
audit of financial statements                      会计报表审计，财务报表审计 Kyl(  
audit opinion                                     审计意见 vMRKs#&8  
audit period                                      被审计期间，被审计年度 kIWQ`)'  
audit plan                                          审计计划 /-|xxy  
audit planning                                    编制审计计划，制定审计计划，审计计划 KMbBow3o*~  
audit planning stage                                  审计计划阶段 Z,iklB-  
audit procedure                                审计程序 bjT0Fi0-  
audit programme                               审计程序表，具体审计计划 A5H[g`&  
audit report                                       审计报告 q6_1`E w  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t&r?O dc&m  
audit report with a qualified opinion                 有保留意见的审计报告 _cGiuxf #  
audit report with an adverse opinion                否定意见的审计报告 '!1lK  
audit report with dual dates                      双重日期审计报告 sL/Lw WH  
audit reporting stage                                 审计报告阶段 :cC`w
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audit responsibility                                   审计责任 -;~_]t^a  
audit results                                      审计结果 V;:A&  
audit risk                                          审计风险 WLh_b)V|  
audit sampling                                          审计抽样 |g;XC^!%=o  
audit sampling techniques                         审计抽样方法，审计抽样技术 Yhsb$wu  
audit strategies                                  审计策略 .FMF0r>l  
audit summary                                         审计总结，审计小结 =~EQ3uX  
audit team                                         审计小组 _v$mGZpGY  
audit test                                    审计测试 g:,4Kd|  
audit trail                                          审计轨迹 @~N#)L^  
audit work                                        审计工作 v#/,,)m  
audit working paper                                 审计工作底稿 ?1412Tq5  
audited financial statement                        审计会计报表，已审计财务报表 3
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Auditing Guidelines (the～)                      审计规范指南 5cE[s<=  
auditing standards                             审计准则 &Y#9~
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audit-oriented working paper                          (审计)业务类工作底稿 [FCNW0NV  
authorisation                                     授权 % ##9.Xm6l  
authorisation of transaction                       交易的授权 f Fz8m  
availability                                         可获得性 jgMWjM6.  
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balance                                      余额；差额；平衡 (6A{6_p  
balance sheet                                    资产负债表 %vThbP#mR|  
bank                                                 银行 K 6Gn  
bank account                                    银行账户，银行户头 UNAuF8>K  
bank statement                                 银行对账单 4%6Q+LS']Q  
barter transaction                              易货交易，以物换物交易 1)Ag
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basis of audit                                    审计依据 ^a }{u$<  
basis of preparation                                (会计报表的)编制基础 ?<}qx`+%Q  
book of account                               账目，账簿 b~~}(^Bg  
borrowing                                         借款，贷款，借债 OB^  
branch                                              分支，分支机构，分店 cM"I3  
brought forward                                (账户余额等的)承上年，承上期，承上页 0yZw`|Zh[  
budget                                              预算 i*;
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building                                      建筑物；大楼 z"H%Y8  
business conditions                                  业务情况，经营情况 k/mY. 2yPv  
business licence                               (企业等的)营业执照 l3MH+o  
business relation                                业务关系 i)p__Is  
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