[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 h s_x @6  
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ability to continue as a going concern               持续经营能力 u~PZK.Uf0  
acceptability                                     可接受性，可接受程度 o2[$XONTl  
acceptable level of detection risk                     检查风险的可接受水平 Q]e]\J  
acceptance of engagement                       接受委托 HuR774f[  
accepting the engagement for the first time              首次接受委托 EvH/d4V;  
access to asset                                         对资产的接触 >>|47ps3  
according to                                     根据，依据，依照 #}l$<7ZU  
account balance                                账户余额 ZG-#YF.1  
account for                                       对……进行会计处理，核算；解释 bOSqD[?  
accounting                                        会计，会计学 =J|jCK[r  
accounting advisory serve                        会计咨询服务 &j,#5f(  
accounting firm                                 会计师事务所 70 Ph^e)  
accounting information                      会计信息，会计资料 k(o(:-+x  
accounting period                             会计期间 e=3C*+lq\  
accounting policies                                   会计政策 yzZzaYv "/  
accounting professional bodies                 会计职业组织，会计职业团体 +s^nT{B@\  
accounting records                                   会计记录 "!CV
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accounting responsibility                           会计责任 c-_1tSh}  
accounting service                             会计服务 8 Vf#t!t  
accounting standards                                会计准则 xojt s;n   
Accounting Standards for Business Enterprises       企业会计准则 ix$ ^1(  
accounting system                             会计系统 2qojU%fiH  
accounting treatment                                会计处理 @ qi|}($  
accuracy                                    准确性，精确性 O(V
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additional audit procedures                      追加审计程序 (<rE1w2s:  
addressee                                         收件人，收信人  q*94vo-  
Administration of State-owned Assets  (the～)     国有资产管理局 /:ZwGyT
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administrative laws and regulations                 行政法规 w
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adverse impact                                 不利影响，负面影响 K1o>>388G  
adverse opinion                                反对意见 %a|Qw(4 \  
advisory group                                  咨询组，顾问组 iJj!-a:z.  
agency fee                                        代理费，代理费用 ?8/r=  
aggregate                                          总计，合计为…… ]#W7-Q;]  
alternation of document and record                 变造文件和记录 ?XP4kjJ  
alternative audit procedures                      替代审计程序，备选审计程序 qM+Ai*q  
amend                                              修改，修订 OQ4Pk/-'  
amortisation                                      摊销 ` wZ  
analytical capacity                             分析能力 %|ClYr  
analytical procedures                               分析性程序 |?ZU8I^vW  
annual financial statements                        年度会计报表，年度财务报表 H\H7a.@nkF  
appendix                                          附录，附表 TspX7<6r  
applicable                                         适用的 cr
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applicable laws and regulations                 适用的法规 }V*
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application systems                                  应用系统 J9OL>!J  
apply consistently                              一贯地执行，一贯地实施 4_ypFuS^  
appropriate                                       适当的，合适的； m5&Ht (I%n  
征用，挪用 P{9wJ<  
appropriate authorization                          适当的授权 O2?yI8|Jn  
appropriateness of audit evidence                    审计证据的适当性 a6cU<(WDeh  
approval                                    批准，核准 *C0a,G4  
assertion                                    (会计报表上的)认定；确认 [PB73q8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V8nQ/9R;  
asset                                                 资产，财产 < Np Mv!g  
asset restructuring                             资产重组 =+b>d\7xG  
assignment of duties                                 职责的划分 q'a]D
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assistant                                     助理，助理人员 Lq ;~6  
associated company                                 联属公司，联营公司 ;Z`a[\i':  
association                                        联合，结合；协会，社团 SjpCf8Z(  
assumption                                       假设，假定 "" >Yw/'  
at a given date                                         在某一特定时日 bCr W'}:de  
attestation                                         鉴证，公证 mdyl;e{0  
attestation service                             鉴证服务 "U"fsAc#  
audit adjustment                                审计调整 @*~yVV!5  
audit areas                                        审计领域 tu"-]^  
audit conclusion                                审计结论 J%|;  
audit effectiveness                             审计效果 U,7  
audit efficiency                                  审计效率 /4O
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audit engagement letter                      审计业务约定书 ;?@Rq"*  
audit evidence                                          审计证据 ("ix!\1K@  
audit fee                                    审计费 ZMZWO$"K1  
audit files                                          审计档案 5._QI/d)'J  
audit findings                                     审计中发现的事项 n0gjcDHQ  
audit implementation stage                        审计实施阶段 QIU%!9Y  
audit mark                                        审计标识 $[ S 33Q  
audit materiality                                 审计重要性 Pv,PS.,-  
audit method                                     审计方法 5%(whSKZF  
audit objective                                         审计目标，审计目的 7P}l^WX  
audit of financial statements                      会计报表审计，财务报表审计 jtpHDS  
audit opinion                                     审计意见 <9"@<[[,  
audit period                                      被审计期间，被审计年度 $H.U ~  
audit plan                                          审计计划 p/Q< VV  
audit planning                                    编制审计计划，制定审计计划，审计计划 A^6z.MdYZ  
audit planning stage                                  审计计划阶段 -zMvpe-am&  
audit procedure                                审计程序 ?lgE9I]  
audit programme                               审计程序表，具体审计计划 4[gbR
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audit report                                       审计报告 #o[n.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UJDI[`2  
audit report with a qualified opinion                 有保留意见的审计报告 `>g\gaQ  
audit report with an adverse opinion                否定意见的审计报告 'Y
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audit report with dual dates                      双重日期审计报告 k$m'ebrS.~  
audit reporting stage                                 审计报告阶段 9z{}DBA  
audit responsibility                                   审计责任 :|S[i('  
audit results                                      审计结果 1|-C(UW>  
audit risk                                          审计风险 frm[<-~w0  
audit sampling                                          审计抽样 bZgo}`o%  
audit sampling techniques                         审计抽样方法，审计抽样技术 lu l  
audit strategies                                  审计策略 ^`dMjeF  
audit summary                                         审计总结，审计小结 .pe.K3G&  
audit team                                         审计小组 m(:R(K(je  
audit test                                    审计测试 eYoc(bG(+  
audit trail                                          审计轨迹 bA Yp }  
audit work                                        审计工作 5uSg]2:  
audit working paper                                 审计工作底稿 \24'iYtqW  
audited financial statement                        审计会计报表，已审计财务报表 R+He6c!?9  
Auditing Guidelines (the～)                      审计规范指南 9Z=hg[`]<
 
auditing standards                             审计准则  PBW_9&d  
audit-oriented working paper                          (审计)业务类工作底稿 @XL49D12c  
authorisation                                     授权 ~2XGw9`J2  
authorisation of transaction                       交易的授权 z;@<
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availability                                         可获得性 >wb*kyO7(#  
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balance                                      余额；差额；平衡 rfQs 7S;G  
balance sheet                                    资产负债表 --TH6j"  
bank                                                 银行 d^$cx(2$D  
bank account                                    银行账户，银行户头 Q2]7| C  
bank statement                                 银行对账单 rk&oKd_&i  
barter transaction                              易货交易，以物换物交易 !@Vj&>mH$  
basis of audit                                    审计依据 ak3WER|f#  
basis of preparation                                (会计报表的)编制基础 qkc,93B3  
book of account                               账目，账簿 H&F2[j$T  
borrowing                                         借款，贷款，借债 +kxk z"fP  
branch                                              分支，分支机构，分店 SI%J+Y7  
brought forward                                (账户余额等的)承上年，承上期，承上页 Sjwwc6_c  
budget                                              预算 <?8cVLW}O  
building                                      建筑物；大楼 +|+fDQI  
business conditions                                  业务情况，经营情况 yJqDB$0  
business licence                               (企业等的)营业执照 6rG7/  
business relation                                业务关系 !f/^1k}SR  
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