[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 tg\|?  
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审计词汇英汉对照 4w93}t.z  
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ability to continue as a going concern               持续经营能力 `@Oa lg  
acceptability                                     可接受性，可接受程度 ' cIEc1y  
acceptable level of detection risk                     检查风险的可接受水平 $B(kZ  
acceptance of engagement                       接受委托 -c*\o3)  
accepting the engagement for the first time              首次接受委托 IG ~`i I  
access to asset                                         对资产的接触 ZZxk]D<  
according to                                     根据，依据，依照 nw6pV%  
account balance                                账户余额 -ijC_`>  
account for                                       对……进行会计处理，核算；解释 "ju'UOcS/  
accounting                                        会计，会计学 [?0d~Q(R#  
accounting advisory serve                        会计咨询服务 0~Gle:  
accounting firm                                 会计师事务所 j;0vAf  
accounting information                      会计信息，会计资料 6%Mt  
accounting period                             会计期间 r! %;R?c  
accounting policies                                   会计政策 /F)H\*  
accounting professional bodies                 会计职业组织，会计职业团体 u<xo/=Z  
accounting records                                   会计记录 Na{Y}0=^y  
accounting responsibility                           会计责任 3gEMRy*+  
accounting service                             会计服务 nz]&a1"&  
accounting standards                                会计准则 YJeyIYCs<  
Accounting Standards for Business Enterprises       企业会计准则 ` G9 l  
accounting system                             会计系统 EgjR^A1W2  
accounting treatment                                会计处理 w_tJ7pz8T  
accuracy                                    准确性，精确性 ^teq[l$;  
additional audit procedures                      追加审计程序 3SttHu0X  
addressee                                         收件人，收信人 Mkxi~p%<r  
Administration of State-owned Assets  (the～)     国有资产管理局 p'_%aVm7  
administrative laws and regulations                 行政法规 V)ig)(CT  
adverse impact                                 不利影响，负面影响 ]=pR  
adverse opinion                                反对意见 X}ma]  
advisory group                                  咨询组，顾问组 #%0Bx3uM  
agency fee                                        代理费，代理费用 QS[L~97m2M  
aggregate                                          总计，合计为…… w>; L{  
alternation of document and record                 变造文件和记录 mHc>"^R  
alternative audit procedures                      替代审计程序，备选审计程序 :aCrX  
amend                                              修改，修订 NoE*/!Sr  
amortisation                                      摊销 kYzKU 2T\W  
analytical capacity                             分析能力 'a6<ixgo0  
analytical procedures                               分析性程序 MRNNG6TUs  
annual financial statements                        年度会计报表，年度财务报表 'k0[rDFc#3  
appendix                                          附录，附表 =@&cHY  
applicable                                         适用的 1\*\?\T>_  
applicable laws and regulations                 适用的法规  {^a36i  
application systems                                  应用系统 \NZIEu)5?  
apply consistently                              一贯地执行，一贯地实施 dO> VwP  
appropriate                                       适当的，合适的； TfYVw~p_%  
征用，挪用 x!LQxoNF  
appropriate authorization                          适当的授权 H,3\0BKk  
appropriateness of audit evidence                    审计证据的适当性 b//B8^Eong  
approval                                    批准，核准 *a ;@*  
assertion                                    (会计报表上的)认定；确认 JF&$t}
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^&@w$  
asset                                                 资产，财产 D"(L5jR8m@  
asset restructuring                             资产重组 4fk8*{Y  
assignment of duties                                 职责的划分 ]V l]XT$Um  
assistant                                     助理，助理人员 XR2~Q)@  
associated company                                 联属公司，联营公司 MTg:dR_   
association                                        联合，结合；协会，社团 '.Ed`?<p  
assumption                                       假设，假定 RqEH|EUZ  
at a given date                                         在某一特定时日 )c n+1R  
attestation                                         鉴证，公证 kft#R#m  
attestation service                             鉴证服务 @AHm!9?o  
audit adjustment                                审计调整 IN8>ZV`j)  
audit areas                                        审计领域 JWvjWY2+P  
audit conclusion                                审计结论 ('wY9kvL&  
audit effectiveness                             审计效果 C2LL|jp*  
audit efficiency                                  审计效率 gb ^?l~SS  
audit engagement letter                      审计业务约定书 ;c~cet4  
audit evidence                                          审计证据 uH/w\v_I  
audit fee                                    审计费 drzL.@h|  
audit files                                          审计档案 SDu#Yt&mhh  
audit findings                                     审计中发现的事项 wW>zgTG  
audit implementation stage                        审计实施阶段 ku$$ 1xq  
audit mark                                        审计标识 \^
ghdU  
audit materiality                                 审计重要性 fVb-$  
audit method                                     审计方法 +a-6Q ~  
audit objective                                         审计目标，审计目的 BdlVabQyKW  
audit of financial statements                      会计报表审计，财务报表审计 p' M%XBu  
audit opinion                                     审计意见 FZ!`B]]le,  
audit period                                      被审计期间，被审计年度 6"Bic rY  
audit plan                                          审计计划 _^Mx>hb4.  
audit planning                                    编制审计计划，制定审计计划，审计计划 ee%fqVQ8P  
audit planning stage                                  审计计划阶段 =mA: ctu~v  
audit procedure                                审计程序 z<H~ItX,n  
audit programme                               审计程序表，具体审计计划 0#w?HCx=  
audit report                                       审计报告 B<j'm0a>B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nF6q7  
audit report with a qualified opinion                 有保留意见的审计报告 ^Wxad?@  
audit report with an adverse opinion                否定意见的审计报告 ;"(foY"L  
audit report with dual dates                      双重日期审计报告 zSo)k~&[3  
audit reporting stage                                 审计报告阶段 ^Ge+~o?x  
audit responsibility                                   审计责任 n6s}ww)  
audit results                                      审计结果 O@p]KSfk  
audit risk                                          审计风险 Cmc3k,t  
audit sampling                                          审计抽样 M\yT).>z  
audit sampling techniques                         审计抽样方法，审计抽样技术 X]\ \,  
audit strategies                                  审计策略 626Z5Afg  
audit summary                                         审计总结，审计小结 W6On93sa  
audit team                                         审计小组 `PY>Hgb  
audit test                                    审计测试 5:'hj$~|\1  
audit trail                                          审计轨迹 R|wGU)KEc'  
audit work                                        审计工作 LpR3BP@At  
audit working paper                                 审计工作底稿 w@
N  
audited financial statement                        审计会计报表，已审计财务报表 W5SJ^,d)J  
Auditing Guidelines (the～)                      审计规范指南 PRz/inru-  
auditing standards                             审计准则 XC.%za8  
audit-oriented working paper                          (审计)业务类工作底稿 31/Edd"]  
authorisation                                     授权 H54R8O$  
authorisation of transaction                       交易的授权 2W4qBaG$=  
availability                                         可获得性 m1Y>Nj[f  
B 76u&EG%  
balance                                      余额；差额；平衡 bV ZMW/w  
balance sheet                                    资产负债表 DGzw8|/(  
bank                                                 银行 `FoxP  
bank account                                    银行账户，银行户头 cJ54s}  
bank statement                                 银行对账单 =i~}84>  
barter transaction                              易货交易，以物换物交易 Ei2'[PK  
basis of audit                                    审计依据 Q+YRf3$  
basis of preparation                                (会计报表的)编制基础 aH^RoG}  
book of account                               账目，账簿 )_U<7"~0l  
borrowing                                         借款，贷款，借债 (\SA*.)  
branch                                              分支，分支机构，分店 P*cNh43U  
brought forward                                (账户余额等的)承上年，承上期，承上页 {mAU3x  
budget                                              预算 ;3'.C~  
building                                      建筑物；大楼 O%FPS=  
business conditions                                  业务情况，经营情况 $m42:amM  
business licence                               (企业等的)营业执照 lV%N  
business relation                                业务关系 I'|$}/\`  
O BN2 ) j  

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