[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 j^LnHVHk1  
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审计词汇英汉对照 smk0*m4  
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ability to continue as a going concern               持续经营能力 d'DS7F(c{  
acceptability                                     可接受性，可接受程度 @ '<lD*W  
acceptable level of detection risk                     检查风险的可接受水平  ^gv)[  
acceptance of engagement                       接受委托 CuDU~)`  
accepting the engagement for the first time              首次接受委托 f *)t<1f  
access to asset                                         对资产的接触 igz&7U8gg  
according to                                     根据，依据，依照 "zm.jNn  
account balance                                账户余额 =L&_6lb  
account for                                       对……进行会计处理，核算；解释 rJZ-/]Xf!6  
accounting                                        会计，会计学 Hj lx,:'M  
accounting advisory serve                        会计咨询服务 ]%NCKOM  
accounting firm                                 会计师事务所 hWuq  
accounting information                      会计信息，会计资料 <f:b%Pm7  
accounting period                             会计期间 c*LnLK/m  
accounting policies                                   会计政策 <;W
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accounting professional bodies                 会计职业组织，会计职业团体 b$g.">:$  
accounting records                                   会计记录 3DgI.V6un  
accounting responsibility                           会计责任 bx`(d
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accounting service                             会计服务 #r0A<+ t{T  
accounting standards                                会计准则 gSC8 qip  
Accounting Standards for Business Enterprises       企业会计准则 w6Ue5Ix,!  
accounting system                             会计系统 e?F r/n  
accounting treatment                                会计处理 J2yq|n?2gq  
accuracy                                    准确性，精确性 i"U3wt|A  
additional audit procedures                      追加审计程序 !07$aQYcd  
addressee                                         收件人，收信人 ~l.]3wyk  
Administration of State-owned Assets  (the～)     国有资产管理局 wwE9|'Ok  
administrative laws and regulations                 行政法规 GAPZt4Z2  
adverse impact                                 不利影响，负面影响 hZ$* sf  
adverse opinion                                反对意见 |RHX2sso  
advisory group                                  咨询组，顾问组 }p."7(  
agency fee                                        代理费，代理费用 @p}H@#/u\  
aggregate                                          总计，合计为…… hLO nX<%a  
alternation of document and record                 变造文件和记录 T*LbZ"A  
alternative audit procedures                      替代审计程序，备选审计程序 9KCnitU  
amend                                              修改，修订 NcqE)"yObo  
amortisation                                      摊销 E&]S No<  
analytical capacity                             分析能力 ,ad~6.Z_)  
analytical procedures                               分析性程序 u!;kBs  
annual financial statements                        年度会计报表，年度财务报表 "PnYa)?1  
appendix                                          附录，附表 Ho*S>Y  
applicable                                         适用的 b>;5#OQfn  
applicable laws and regulations                 适用的法规 +X.iJ$)  
application systems                                  应用系统 NOo
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apply consistently                              一贯地执行，一贯地实施 g5/8u2d  
appropriate                                       适当的，合适的； -08Ys c  
征用，挪用 B>-Iv_  
appropriate authorization                          适当的授权 #O=^%C7p  
appropriateness of audit evidence                    审计证据的适当性 H| IsjC
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approval                                    批准，核准 jhK&Z7;  
assertion                                    (会计报表上的)认定；确认 g'hBs D1'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uV=rLDY  
asset                                                 资产，财产 'X{7b <  
asset restructuring                             资产重组 YjLPW@  
assignment of duties                                 职责的划分 l{Xsh;%=  
assistant                                     助理，助理人员 hnH:G`[F  
associated company                                 联属公司，联营公司 oM QH-\(}  
association                                        联合，结合；协会，社团 "RZ)pav?  
assumption                                       假设，假定 H=7d
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at a given date                                         在某一特定时日 x7t"@Gz  
attestation                                         鉴证，公证 vy6NH5Q  
attestation service                             鉴证服务 Zb8i
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audit adjustment                                审计调整 21G]d  
audit areas                                        审计领域 NS<lmWx+  
audit conclusion                                审计结论 gXs@FhR0  
audit effectiveness                             审计效果 F0]= z-  
audit efficiency                                  审计效率 {/ZB>l@D>8  
audit engagement letter                      审计业务约定书 $Pl>T09d  
audit evidence                                          审计证据 2{#*z%|z  
audit fee                                    审计费 x&8fmUS:@;  
audit files                                          审计档案 @
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audit findings                                     审计中发现的事项 <)y'Ot0 y  
audit implementation stage                        审计实施阶段 O:pQf/Xn  
audit mark                                        审计标识 A~O 'l&KB  
audit materiality                                 审计重要性 Qy$8!(  
audit method                                     审计方法 ]X@/0  
audit objective                                         审计目标，审计目的 < _c84,[V  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 ()3+!};  
audit period                                      被审计期间，被审计年度 rTW1'@E  
audit plan                                          审计计划 R0-ARq#0<  
audit planning                                    编制审计计划，制定审计计划，审计计划 :IbrV@gN{@  
audit planning stage                                  审计计划阶段 I-&/]<5y  
audit procedure                                审计程序 hW _NARA  
audit programme                               审计程序表，具体审计计划 5as';1^P&*  
audit report                                       审计报告 l<GRM1^kU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c-z=(Z  
audit report with a qualified opinion                 有保留意见的审计报告 L.ndL d  
audit report with an adverse opinion                否定意见的审计报告 / >.&  
audit report with dual dates                      双重日期审计报告 U yTq(7uo  
audit reporting stage                                 审计报告阶段 7s>d/F3*  
audit responsibility                                   审计责任 _17c}o#`5w  
audit results                                      审计结果 nolTvqMT  
audit risk                                          审计风险 =:o)+N
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audit sampling                                          审计抽样 A3!NEFBK  
audit sampling techniques                         审计抽样方法，审计抽样技术 a5]~%xdK  
audit strategies                                  审计策略 V>4 !fD=  
audit summary                                         审计总结，审计小结 UU$ +DL  
audit team                                         审计小组 [Z~>7ayF+)  
audit test                                    审计测试 JI@~FD&  
audit trail                                          审计轨迹 E(8O3*=  
audit work                                        审计工作 B=|yjA'Fg  
audit working paper                                 审计工作底稿 tJ2l_M^  
audited financial statement                        审计会计报表，已审计财务报表 y#YCc{K [  
Auditing Guidelines (the～)                      审计规范指南 ~'v^__8  
auditing standards                             审计准则 {RwwSqJ  
audit-oriented working paper                          (审计)业务类工作底稿 7o0ej
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authorisation                                     授权 L $l o5  
authorisation of transaction                       交易的授权 !OC?3W:^_  
availability                                         可获得性 LPewoAXO  
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balance                                      余额；差额；平衡 }yS"C fM  
balance sheet                                    资产负债表 bZERh:%o  
bank                                                 银行 u&2uQ-T0  
bank account                                    银行账户，银行户头 Eu
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bank statement                                 银行对账单 nb(#;3DQ  
barter transaction                              易货交易，以物换物交易 \muyL?  
basis of audit                                    审计依据 TS-m^Y'R  
basis of preparation                                (会计报表的)编制基础 &'T7 ~M:  
book of account                               账目，账簿 j%~UU0(J  
borrowing                                         借款，贷款，借债 /DZKz"N  
branch                                              分支，分支机构，分店 dy|r:~j3  
brought forward                                (账户余额等的)承上年，承上期，承上页 )wSsxX7:  
budget                                              预算 >:KPvq!0  
building                                      建筑物；大楼 Ca?pK_Y  
business conditions                                  业务情况，经营情况 B6OggJ9Iq  
business licence                               (企业等的)营业执照 3PI{LU  
business relation                                业务关系 oA_AnD?G+  
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