[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 @0fiui_  
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审计词汇英汉对照 L /V;;  
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ability to continue as a going concern               持续经营能力 f#| wb~  
acceptability                                     可接受性，可接受程度 %d2\4{{S  
acceptable level of detection risk                     检查风险的可接受水平 aSQvtv)91  
acceptance of engagement                       接受委托 !"s~dL,7  
accepting the engagement for the first time              首次接受委托 (i>bGmiN  
access to asset                                         对资产的接触 \>)#cEX5  
according to                                     根据，依据，依照 `l}+BI`4  
account balance                                账户余额 {7d\du&G  
account for                                       对……进行会计处理，核算；解释 (x/xqDpmBS  
accounting                                        会计，会计学 }J(o!2.  
accounting advisory serve                        会计咨询服务 C0[Z>$  
accounting firm                                 会计师事务所 xF7q9'/F  
accounting information                      会计信息，会计资料 i~uoK7o|G  
accounting period                             会计期间 nPj &a  
accounting policies                                   会计政策 1Gh3o}z  
accounting professional bodies                 会计职业组织，会计职业团体 #Y<(7  
accounting records                                   会计记录 q#*b4q {  
accounting responsibility                           会计责任 *Fm#Qek  
accounting service                             会计服务 r"x/,!_E  
accounting standards                                会计准则 q*d@5  
Accounting Standards for Business Enterprises       企业会计准则 Nj$h/P  
accounting system                             会计系统 V J]S"  
accounting treatment                                会计处理 @%
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accuracy                                    准确性，精确性 X$9 "dL  
additional audit procedures                      追加审计程序 H@V +Q}  
addressee                                         收件人，收信人 Rd>PE=u  
Administration of State-owned Assets  (the～)     国有资产管理局 TY]-L1$  
administrative laws and regulations                 行政法规 4=7h1qex  
adverse impact                                 不利影响，负面影响 N)o/
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adverse opinion                                反对意见 .Uh|V-  
advisory group                                  咨询组，顾问组 qN(,8P\90  
agency fee                                        代理费，代理费用 r>;6>ZMe  
aggregate                                          总计，合计为…… ,Ep41v;T%`  
alternation of document and record                 变造文件和记录 Jpr`E&%I6  
alternative audit procedures                      替代审计程序，备选审计程序 ?@5#p*u0  
amend                                              修改，修订 g: ,*Y^T  
amortisation                                      摊销 %G/j+Pf  
analytical capacity                             分析能力 WzdE XcY  
analytical procedures                               分析性程序 Wv-nRDNG  
annual financial statements                        年度会计报表，年度财务报表 =`KV),\  
appendix                                          附录，附表 J6J|&Z~UT,  
applicable                                         适用的 ]}s'`44J9e  
applicable laws and regulations                 适用的法规 W B7gY\Y&M  
application systems                                  应用系统 M T(G=r8  
apply consistently                              一贯地执行，一贯地实施 >Z!H9]f(  
appropriate                                       适当的，合适的； N!YjMx)P  
征用，挪用 a@niig  
appropriate authorization                          适当的授权 2y@y<38  
appropriateness of audit evidence                    审计证据的适当性 9t o2V  
approval                                    批准，核准 O+*<^*YyD  
assertion                                    (会计报表上的)认定；确认 *?s"~XVs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 khS >  
asset                                                 资产，财产 RZ GD5`n  
asset restructuring                             资产重组 #xe-Yw1!  
assignment of duties                                 职责的划分 @zAav
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assistant                                     助理，助理人员 `c
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associated company                                 联属公司，联营公司 0\
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association                                        联合，结合；协会，社团 O cJ(i#Q~<  
assumption                                       假设，假定 '1[Bbs  
at a given date                                         在某一特定时日 Yb =Z`)  
attestation                                         鉴证，公证 3iv;4e ;  
attestation service                             鉴证服务 bbAJ5EqL  
audit adjustment                                审计调整 lMRy6fzI  
audit areas                                        审计领域 L6IF0`M<,I  
audit conclusion                                审计结论 /Lt Lu  
audit effectiveness                             审计效果 +RN|ZG&  
audit efficiency                                  审计效率 Nx^r&pr  
audit engagement letter                      审计业务约定书 GZk
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audit evidence                                          审计证据 4}MZB*);0  
audit fee                                    审计费 3Q_L6Wj~  
audit files                                          审计档案 ;1Zz-@  
audit findings                                     审计中发现的事项 8V(-S,  
audit implementation stage                        审计实施阶段 qe_ 59'K  
audit mark                                        审计标识 E!}~j  
audit materiality                                 审计重要性 oH]"F  
audit method                                     审计方法 V{+5Fas^l  
audit objective                                         审计目标，审计目的 mmx;Vt$i  
audit of financial statements                      会计报表审计，财务报表审计 8>l#F<@5  
audit opinion                                     审计意见 #Ss lH  
audit period                                      被审计期间，被审计年度 +VdC g_  
audit plan                                          审计计划 SC/V3fW,  
audit planning                                    编制审计计划，制定审计计划，审计计划 <[w>Mbqj_  
audit planning stage                                  审计计划阶段 uszH1@g'  
audit procedure                                审计程序 {Bm 7'%i  
audit programme                               审计程序表，具体审计计划 5Ff1x-lQ  
audit report                                       审计报告 mjXO}q7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~ $QNp#dq  
audit report with a qualified opinion                 有保留意见的审计报告 'D<84|w:1  
audit report with an adverse opinion                否定意见的审计报告 pG0Ca](  
audit report with dual dates                      双重日期审计报告 %X>P+6<=  
audit reporting stage                                 审计报告阶段 [7*$Sd  
audit responsibility                                   审计责任 3Z-N*bhC  
audit results                                      审计结果 +!9&zYu!  
audit risk                                          审计风险 H<wrusRg  
audit sampling                                          审计抽样 Md(h-wYr  
audit sampling techniques                         审计抽样方法，审计抽样技术 cs6I K6wo  
audit strategies                                  审计策略 Y~C;M6(P  
audit summary                                         审计总结，审计小结 ts=KAdcJ  
audit team                                         审计小组 ?84B0K2Ns  
audit test                                    审计测试 <$ oI  
audit trail                                          审计轨迹 ed6eC8@  
audit work                                        审计工作 Y*q_>kps"  
audit working paper                                 审计工作底稿 t9(sSl  
audited financial statement                        审计会计报表，已审计财务报表 gW(7jFl  
Auditing Guidelines (the～)                      审计规范指南 B`1"4[{  
auditing standards                             审计准则 +PGtO9}B  
audit-oriented working paper                          (审计)业务类工作底稿 3D*vNVI  
authorisation                                     授权 [H&Z /.{F  
authorisation of transaction                       交易的授权 ]<B@g($  
availability                                         可获得性 cW*p
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balance                                      余额；差额；平衡 &yt noj1L(  
balance sheet                                    资产负债表 -|aNHZr  
bank                                                 银行 "- XJZ;5  
bank account                                    银行账户，银行户头 H% "R _[+  
bank statement                                 银行对账单 U9:w^t[Pp  
barter transaction                              易货交易，以物换物交易 IQya{ e  
basis of audit                                    审计依据 w=MiJr#3^  
basis of preparation                                (会计报表的)编制基础 D^jyG6Ch  
book of account                               账目，账簿 byB ESyV!O  
borrowing                                         借款，贷款，借债 ZB@Bj>,bp  
branch                                              分支，分支机构，分店 +rcDA|  
brought forward                                (账户余额等的)承上年，承上期，承上页 bQelU  
budget                                              预算 u iEAi  
building                                      建筑物；大楼 Z;4pI@u  
business conditions                                  业务情况，经营情况 c[RkiV3  
business licence                               (企业等的)营业执照 Wo[*P\8  
business relation                                业务关系 rW<sQ0  
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