[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 >&[q`i{  
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审计词汇英汉对照 =3;~7bYO  
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ability to continue as a going concern               持续经营能力 cqG&n0 zb  
acceptability                                     可接受性，可接受程度 /k.?x]Ab  
acceptable level of detection risk                     检查风险的可接受水平 {k uC+~R  
acceptance of engagement                       接受委托 @[v4[yq-  
accepting the engagement for the first time              首次接受委托 Ex+E66bE  
access to asset                                         对资产的接触 /5Tp)h
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according to                                     根据，依据，依照 E$C0\O!7  
account balance                                账户余额 ms6dl-_t  
account for                                       对……进行会计处理，核算；解释 24I\smO  
accounting                                        会计，会计学 CHckmCgf4  
accounting advisory serve                        会计咨询服务 R4% }IT^%P  
accounting firm                                 会计师事务所 D[0g0>K  
accounting information                      会计信息，会计资料 -\&b&;_  
accounting period                             会计期间 Hto+
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accounting policies                                   会计政策 q0*d*j F0u  
accounting professional bodies                 会计职业组织，会计职业团体 .#{m1mr  
accounting records                                   会计记录 ],F@.pg  
accounting responsibility                           会计责任 f{j`d&|  
accounting service                             会计服务 (R]b'3,E$  
accounting standards                                会计准则 FO:k >F  
Accounting Standards for Business Enterprises       企业会计准则 .cK<jF@'  
accounting system                             会计系统 /s Bs eI  
accounting treatment                                会计处理 KkZS6rD\  
accuracy                                    准确性，精确性 $T7(AohR  
additional audit procedures                      追加审计程序 7OD2/{]5  
addressee                                         收件人，收信人 AP9>_0=  
Administration of State-owned Assets  (the～)     国有资产管理局 oAF#bj_f  
administrative laws and regulations                 行政法规 ~j yl  
adverse impact                                 不利影响，负面影响 ^w D@)Dz  
adverse opinion                                反对意见 A5
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advisory group                                  咨询组，顾问组 Q#PkfjXS  
agency fee                                        代理费，代理费用 $Dm|ol.Z  
aggregate                                          总计，合计为…… a{\<L/\  
alternation of document and record                 变造文件和记录 ;<H\{w@D  
alternative audit procedures                      替代审计程序，备选审计程序 c JOT{  
amend                                              修改，修订 4Un%p7Y~  
amortisation                                      摊销 .zo>,*:t  
analytical capacity                             分析能力 o)+Uyl   
analytical procedures                               分析性程序 W3A9uk6  
annual financial statements                        年度会计报表，年度财务报表 Rg7~?b-  
appendix                                          附录，附表 \<%?=C'w~  
applicable                                         适用的 $q g/8G  
applicable laws and regulations                 适用的法规 qa,i:T(w  
application systems                                  应用系统 *n_7~ZX  
apply consistently                              一贯地执行，一贯地实施 &+")~2 +  
appropriate                                       适当的，合适的； -d*je{c|  
征用，挪用 LLPbZ9
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appropriate authorization                          适当的授权 8F/JOtkGMt  
appropriateness of audit evidence                    审计证据的适当性 7gQ2dp  
approval                                    批准，核准 \@$V^;OP/  
assertion                                    (会计报表上的)认定；确认 F/:Jp3@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =2/[n8pSsM  
asset                                                 资产，财产 @i(;}rx  
asset restructuring                             资产重组 -J^t#R^$`  
assignment of duties                                 职责的划分 qsHjqK@(  
assistant                                     助理，助理人员 B qcFbY  
associated company                                 联属公司，联营公司 bj_oA i  
association                                        联合，结合；协会，社团 }TG=ZVi  
assumption                                       假设，假定 'a=' (,%  
at a given date                                         在某一特定时日 '5}@#Mi  
attestation                                         鉴证，公证 ~#|Pe1Y  
attestation service                             鉴证服务 '7UIzk|  
audit adjustment                                审计调整 6XI$ o,{  
audit areas                                        审计领域 RP%7M8V){B  
audit conclusion                                审计结论 j'q Iq;y  
audit effectiveness                             审计效果 }5=tUfh)]'  
audit efficiency                                  审计效率 3>%:%bP  
audit engagement letter                      审计业务约定书 '\R/-.
 
audit evidence                                          审计证据 1{?5/F \ +  
audit fee                                    审计费 HB9|AQ4K  
audit files                                          审计档案 _e$T'*q  
audit findings                                     审计中发现的事项 ,rWej;CzN  
audit implementation stage                        审计实施阶段 v|wO qS  
audit mark                                        审计标识 Mb'Tx  
audit materiality                                 审计重要性 ?btZdnQ))S  
audit method                                     审计方法 +t*Ks_V,*  
audit objective                                         审计目标，审计目的 /s "Lsbe  
audit of financial statements                      会计报表审计，财务报表审计 @Q%<~b[y  
audit opinion                                     审计意见 ?+?`Jso(  
audit period                                      被审计期间，被审计年度 [6f(3|"  
audit plan                                          审计计划 abkt&981K+  
audit planning                                    编制审计计划，制定审计计划，审计计划 wMU}EoGS?  
audit planning stage                                  审计计划阶段 ]OLe&VRix  
audit procedure                                审计程序 h4tAaPcS+  
audit programme                               审计程序表，具体审计计划 `R,g_{Mj  
audit report                                       审计报告 WO{ET  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s}bv o  
audit report with a qualified opinion                 有保留意见的审计报告 :bu]gj4e  
audit report with an adverse opinion                否定意见的审计报告 TcOmBKps'  
audit report with dual dates                      双重日期审计报告 agj_l}=gO  
audit reporting stage                                 审计报告阶段 C
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audit responsibility                                   审计责任 67A g.f6-  
audit results                                      审计结果 2dnyIgi  
audit risk                                          审计风险 cCO2w2A[*  
audit sampling                                          审计抽样 Jo4iWJpK  
audit sampling techniques                         审计抽样方法，审计抽样技术 _7b' i6-  
audit strategies                                  审计策略 cA{7 *=G?  
audit summary                                         审计总结，审计小结 Xsd+5="{N  
audit team                                         审计小组  $M|  
audit test                                    审计测试 ?C(3TKH  
audit trail                                          审计轨迹 l'twy$V4|~  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 aM|;3j1p  
audited financial statement                        审计会计报表，已审计财务报表 2JL\1=k;  
Auditing Guidelines (the～)                      审计规范指南 ]La~Bh6 ;m  
auditing standards                             审计准则 JXq l=/%  
audit-oriented working paper                          (审计)业务类工作底稿 _ls i,kg?  
authorisation                                     授权 Sd+bnq%  
authorisation of transaction                       交易的授权 x@? Y
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availability                                         可获得性 !U4<4<+  
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balance                                      余额；差额；平衡 >o )v  
balance sheet                                    资产负债表 D]+]Br8  
bank                                                 银行 THY=8&x)  
bank account                                    银行账户，银行户头 tO+Lf2Ni+  
bank statement                                 银行对账单  1fqJtP6  
barter transaction                              易货交易，以物换物交易 cjwc:3 CM  
basis of audit                                    审计依据 W[t0hbVw  
basis of preparation                                (会计报表的)编制基础 SSysOeD+  
book of account                               账目，账簿 ^0HgE;4  
borrowing                                         借款，贷款，借债 !![HR6"Q  
branch                                              分支，分支机构，分店 R3hyz~\x&  
brought forward                                (账户余额等的)承上年，承上期，承上页 F}c}I8Ao
  
budget                                              预算 X ;Cl8  
building                                      建筑物；大楼 nR8r$2B+t  
business conditions                                  业务情况，经营情况 U5ME`lN*`  
business licence                               (企业等的)营业执照 "ifv1KZ#  
business relation                                业务关系 %gEgpJd  
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