[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 |x+g5~$  
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审计词汇英汉对照 E'iN==p_:  
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ability to continue as a going concern               持续经营能力 IY 40d^x  
acceptability                                     可接受性，可接受程度 ={G0p=~+,p  
acceptable level of detection risk                     检查风险的可接受水平 -PiakX  
acceptance of engagement                       接受委托 2kkqPBc_  
accepting the engagement for the first time              首次接受委托 VXP@)\!  
access to asset                                         对资产的接触 c_Lcsn  
according to                                     根据，依据，依照 ZGsI\3S  
account balance                                账户余额 svRYdInBNu  
account for                                       对……进行会计处理，核算；解释 YwU[kr-i  
accounting                                        会计，会计学  \<u  
accounting advisory serve                        会计咨询服务 >XJUj4B|X  
accounting firm                                 会计师事务所 ]9lR:V sw  
accounting information                      会计信息，会计资料 mhW*rH*m  
accounting period                             会计期间 PR3&LI;B*  
accounting policies                                   会计政策 8s9ZY4_  
accounting professional bodies                 会计职业组织，会计职业团体 Y_= ]w1  
accounting records                                   会计记录 }'WEqNuE  
accounting responsibility                           会计责任 =Y {<&:%(  
accounting service                             会计服务 ZbfpMZ g  
accounting standards                                会计准则 1)t*l
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Accounting Standards for Business Enterprises       企业会计准则 _~.S~;o!b  
accounting system                             会计系统 3Q!)bMv \  
accounting treatment                                会计处理 *nx$r[Mqj  
accuracy                                    准确性，精确性 :
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additional audit procedures                      追加审计程序 {v}BtZ  
addressee                                         收件人，收信人 Qpocj:  
Administration of State-owned Assets  (the～)     国有资产管理局 r) g:-[Ox9  
administrative laws and regulations                 行政法规 ni?5h5-  
adverse impact                                 不利影响，负面影响 c|s7cG$+-  
adverse opinion                                反对意见 _V,bvHWlM  
advisory group                                  咨询组，顾问组 _^@>I8ix  
agency fee                                        代理费，代理费用 ;iO5 8S3  
aggregate                                          总计，合计为…… /N7.|XI.  
alternation of document and record                 变造文件和记录 a)QSq<2*  
alternative audit procedures                      替代审计程序，备选审计程序 uN
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amend                                              修改，修订 1b,MJ~g$  
amortisation                                      摊销 trz&]v=:  
analytical capacity                             分析能力 !:3X{)4  
analytical procedures                               分析性程序 a`6R}|ZB  
annual financial statements                        年度会计报表，年度财务报表 Oh5aJ)"D  
appendix                                          附录，附表 Y2aN<>f  
applicable                                         适用的 O39f  
applicable laws and regulations                 适用的法规 agd^ga3  
application systems                                  应用系统 wY=k$  
apply consistently                              一贯地执行，一贯地实施 ymb{rKkN3  
appropriate                                       适当的，合适的； v2Vmcc_]9x  
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appropriate authorization                          适当的授权 4SJb\R)XK  
appropriateness of audit evidence                    审计证据的适当性 4u=v  
approval                                    批准，核准 PW+B&7{  
assertion                                    (会计报表上的)认定；确认 qFXx/FZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3QDz9KwCAw  
asset                                                 资产，财产 Ya;y@44  
asset restructuring                             资产重组 TjS
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assignment of duties                                 职责的划分 LnPG+<  
assistant                                     助理，助理人员 ttA'RJ  
associated company                                 联属公司，联营公司 ?T)M z q}  
association                                        联合，结合；协会，社团 >e!Y63`  
assumption                                       假设，假定 j 8W<iy  
at a given date                                         在某一特定时日 ^&KpvQNW_  
attestation                                         鉴证，公证 NH<~BC]I  
attestation service                             鉴证服务 ldt]=Sqy  
audit adjustment                                审计调整 ;r}yeISf  
audit areas                                        审计领域 D"CU J?  
audit conclusion                                审计结论 Xi0fX$-,  
audit effectiveness                             审计效果 kD}vK+  
audit efficiency                                  审计效率 jI%glO'2  
audit engagement letter                      审计业务约定书 (qzBy \\p  
audit evidence                                          审计证据 L&0aS:  
audit fee                                    审计费 5c$\DZ(  
audit files                                          审计档案 " V`5 $ur  
audit findings                                     审计中发现的事项 ;_#<a*f  
audit implementation stage                        审计实施阶段 Sym}#F\s  
audit mark                                        审计标识 W<:x4gBa  
audit materiality                                 审计重要性 QzxEkTc;  
audit method                                     审计方法 :,V&P_  
audit objective                                         审计目标，审计目的 M9Xq0BBu  
audit of financial statements                      会计报表审计，财务报表审计 sh*/wM  
audit opinion                                     审计意见 7Q9| P?&:z  
audit period                                      被审计期间，被审计年度 BS3{TGn  
audit plan                                          审计计划 W'6sY@0m  
audit planning                                    编制审计计划，制定审计计划，审计计划 |nBs(>b  
audit planning stage                                  审计计划阶段 o,RiAtdk  
audit procedure                                审计程序 Aw&0R"{  
audit programme                               审计程序表，具体审计计划 &WZ&Tt/)/  
audit report                                       审计报告 xdh%mG:?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3mhjwgP<nn  
audit report with a qualified opinion                 有保留意见的审计报告 u.Tknw-X  
audit report with an adverse opinion                否定意见的审计报告 ]f>0P3O5&  
audit report with dual dates                      双重日期审计报告 J,J6bfR/  
audit reporting stage                                 审计报告阶段 0i>p1/kv  
audit responsibility                                   审计责任 $LVzhQlD  
audit results                                      审计结果 Y h53Z"a  
audit risk                                          审计风险 mbns%%GJU  
audit sampling                                          审计抽样 @VQ<X4Za  
audit sampling techniques                         审计抽样方法，审计抽样技术 -$$mrU  
audit strategies                                  审计策略 _9'hmej  
audit summary                                         审计总结，审计小结 H5*#=It  
audit team                                         审计小组 k
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audit test                                    审计测试 R'8S)'l  
audit trail                                          审计轨迹 yMt:
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audit work                                        审计工作 Bru];%Qg%  
audit working paper                                 审计工作底稿 `g<0FQA  
audited financial statement                        审计会计报表，已审计财务报表 l,Fn_zO  
Auditing Guidelines (the～)                      审计规范指南 /vC!__K9:  
auditing standards                             审计准则 _l2_) ~  
audit-oriented working paper                          (审计)业务类工作底稿 LTB rg[X  
authorisation                                     授权 r
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authorisation of transaction                       交易的授权 X#HH7V>  
availability                                         可获得性 ~n!&~  
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balance                                      余额；差额；平衡 N6`U)=2o>h  
balance sheet                                    资产负债表 DF UTQ:N  
bank                                                 银行 q[9N4nj$<  
bank account                                    银行账户，银行户头 a_-@rceU  
bank statement                                 银行对账单 4o"?Q V:  
barter transaction                              易货交易，以物换物交易 UyFC\vQ  
basis of audit                                    审计依据 qOIVuzi*  
basis of preparation                                (会计报表的)编制基础 T2_iH=u  
book of account                               账目，账簿 p:W{c/tV  
borrowing                                         借款，贷款，借债 qHT73_R  
branch                                              分支，分支机构，分店 PpH ;p.-!d  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?J-
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budget                                              预算 OZC yg/K  
building                                      建筑物；大楼 |6;-P&_n  
business conditions                                  业务情况，经营情况 /;{L~f=et)  
business licence                               (企业等的)营业执照 Gpi_p  
business relation                                业务关系 [!MS1vc;  
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