[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 N)tqjq  
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审计词汇英汉对照 +LEU|#  
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ability to continue as a going concern               持续经营能力 JPq2C\Ka  
acceptability                                     可接受性，可接受程度 )rce%j7  
acceptable level of detection risk                     检查风险的可接受水平 ]g0h7q)79  
acceptance of engagement                       接受委托 <hA1[S}  
accepting the engagement for the first time              首次接受委托 zP(UaSXz/  
access to asset                                         对资产的接触 0zCmU)ng  
according to                                     根据，依据，依照 5?{ytNCY  
account balance                                账户余额 ET[vJnReC  
account for                                       对……进行会计处理，核算；解释 TjswB#  
accounting                                        会计，会计学 m\];.Da  
accounting advisory serve                        会计咨询服务 E/6@>.T?'  
accounting firm                                 会计师事务所 *=p[;V  
accounting information                      会计信息，会计资料 ~s[St0  
accounting period                             会计期间 3tZC&!x?  
accounting policies                                   会计政策 |sIr}}  
accounting professional bodies                 会计职业组织，会计职业团体 R | &+g\{;  
accounting records                                   会计记录 ;vDjd2@  
accounting responsibility                           会计责任 x%WL!Lo  
accounting service                             会计服务 ee+*&CT)  
accounting standards                                会计准则 mTsl"A>  
Accounting Standards for Business Enterprises       企业会计准则 )PNeJf|@  
accounting system                             会计系统 e~+VN4D&b>  
accounting treatment                                会计处理 N;A#K7A[@  
accuracy                                    准确性，精确性 P t)Ni  
additional audit procedures                      追加审计程序 S.#IC lV  
addressee                                         收件人，收信人 M&/([>Q  
Administration of State-owned Assets  (the～)     国有资产管理局 G+$A|'<`z  
administrative laws and regulations                 行政法规 R;{y]1u  
adverse impact                                 不利影响，负面影响 42Vz6 k:  
adverse opinion                                反对意见 *co=<g]4KY  
advisory group                                  咨询组，顾问组 ofu {g  
agency fee                                        代理费，代理费用 @2>j4Sc  
aggregate                                          总计，合计为…… 2Y`C\u  
alternation of document and record                 变造文件和记录 3S97hn{|=  
alternative audit procedures                      替代审计程序，备选审计程序 hA0g'X2eC  
amend                                              修改，修订 :4(.S<fH)-  
amortisation                                      摊销 mK>c+ u)  
analytical capacity                             分析能力 x^J}]5{0  
analytical procedures                               分析性程序 -S7y1 )7  
annual financial statements                        年度会计报表，年度财务报表 GF3"$?Cw  
appendix                                          附录，附表 7P!Hryy  
applicable                                         适用的 N!u(G  
applicable laws and regulations                 适用的法规 =(-oQ<@v  
application systems                                  应用系统 iO 9fg  
apply consistently                              一贯地执行，一贯地实施 QS*!3?%  
appropriate                                       适当的，合适的； bc{ {a  
征用，挪用 f.~-31  
appropriate authorization                          适当的授权 c~0hu*&  
appropriateness of audit evidence                    审计证据的适当性 )U~,q>H+ %  
approval                                    批准，核准 YjT7_|`(]  
assertion                                    (会计报表上的)认定；确认 W_C#a'$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <Kq4thR  
asset                                                 资产，财产 C]xKdPQj%  
asset restructuring                             资产重组 (}|QSf:  
assignment of duties                                 职责的划分 ,hV}wK!  
assistant                                     助理，助理人员 F_?aoP&5  
associated company                                 联属公司，联营公司 :JEzfI1  
association                                        联合，结合；协会，社团 )G a%Eg9  
assumption                                       假设，假定 B}(+ \Q$I  
at a given date                                         在某一特定时日 SG)hrd  
attestation                                         鉴证，公证 m-M.F9R  
attestation service                             鉴证服务 h5x_Vjj  
audit adjustment                                审计调整 6^Q Bol  
audit areas                                        审计领域 }aPx28:/  
audit conclusion                                审计结论 w,<nH:~  
audit effectiveness                             审计效果 + \DGS  
audit efficiency                                  审计效率 "8' aZ.P  
audit engagement letter                      审计业务约定书 \}:&Hl+  
audit evidence                                          审计证据
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audit fee                                    审计费 \R6D'Yt  
audit files                                          审计档案 KXAh0A?&+  
audit findings                                     审计中发现的事项 \UD:9g"  
audit implementation stage                        审计实施阶段 vp4l g1/  
audit mark                                        审计标识 L*rND15  
audit materiality                                 审计重要性 ;Tn$c70  
audit method                                     审计方法 \KGi54&Y  
audit objective                                         审计目标，审计目的 aMxg6\8  
audit of financial statements                      会计报表审计，财务报表审计 ' \&t3?;  
audit opinion                                     审计意见 6zJ<27  
audit period                                      被审计期间，被审计年度 rfl-(_3  
audit plan                                          审计计划 /MErS< 6  
audit planning                                    编制审计计划，制定审计计划，审计计划 \5MW65  
audit planning stage                                  审计计划阶段 #i8] f{  
audit procedure                                审计程序 rYp]RX>  
audit programme                               审计程序表，具体审计计划 Q :<&<i=I  
audit report                                       审计报告 .+;;-]})  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -*Voui
  
audit report with a qualified opinion                 有保留意见的审计报告 zNu>25/)(  
audit report with an adverse opinion                否定意见的审计报告 ?l6NQ;z  
audit report with dual dates                      双重日期审计报告 N,iYUM?  
audit reporting stage                                 审计报告阶段 <3[,bTIk  
audit responsibility                                   审计责任 ot"3 3I  
audit results                                      审计结果 !,
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audit risk                                          审计风险 th$?#4SbR  
audit sampling                                          审计抽样  8>}k5Qu  
audit sampling techniques                         审计抽样方法，审计抽样技术 }#~DX!Sj  
audit strategies                                  审计策略 V<ZohB?y  
audit summary                                         审计总结，审计小结 q&j4PR{  
audit team                                         审计小组 <6 LpsM}  
audit test                                    审计测试 O%1X[  
audit trail                                          审计轨迹 eQiK\iDS  
audit work                                        审计工作 j~|pSu.<  
audit working paper                                 审计工作底稿 P6n9yJ$,cb  
audited financial statement                        审计会计报表，已审计财务报表 HF2w?:  
Auditing Guidelines (the～)                      审计规范指南 Au-_6d T  
auditing standards                             审计准则 D4@'C
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audit-oriented working paper                          (审计)业务类工作底稿  !e+^}s  
authorisation                                     授权 5gdsV4DH$  
authorisation of transaction                       交易的授权 cv .R`)l  
availability                                         可获得性 @w8MOT$  
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balance                                      余额；差额；平衡 b3>`%?A  
balance sheet                                    资产负债表 -^Pn4
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bank                                                 银行 -3z$~ {  
bank account                                    银行账户，银行户头 pj~Ao+  
bank statement                                 银行对账单 R-L*N$@!  
barter transaction                              易货交易，以物换物交易 XLog+F$`  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 7Fg-}lJAC  
book of account                               账目，账簿 H pZD^h?L  
borrowing                                         借款，贷款，借债 _(qU%B  
branch                                              分支，分支机构，分店 4RLuv?,)~  
brought forward                                (账户余额等的)承上年，承上期，承上页 p41TSALq  
budget                                              预算 )A@i2I  
building                                      建筑物；大楼 U{8]TEv  
business conditions                                  业务情况，经营情况 aSN"MTw.  
business licence                               (企业等的)营业执照 yF~iVt  
business relation                                业务关系 sX8?U ,u  
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