[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 Y uo  
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ability to continue as a going concern               持续经营能力 oI6l`K$  
acceptability                                     可接受性，可接受程度 A!&hjV`  
acceptable level of detection risk                     检查风险的可接受水平 <!r0[bKz@  
acceptance of engagement                       接受委托 IfdgMELk
 
accepting the engagement for the first time              首次接受委托 N$i|[>`j  
access to asset                                         对资产的接触 jZ8#86/#{  
according to                                     根据，依据，依照 17nONhh  
account balance                                账户余额 sZ!/uN!6  
account for                                       对……进行会计处理，核算；解释 *&VqAc%qD  
accounting                                        会计，会计学 UFox
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accounting advisory serve                        会计咨询服务 .s)z
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accounting firm                                 会计师事务所 aF~ 0\XC  
accounting information                      会计信息，会计资料 ))qOsphN  
accounting period                             会计期间 ]"Qm25`Qz  
accounting policies                                   会计政策 ,?B o x  
accounting professional bodies                 会计职业组织，会计职业团体 `V1D&}H+G  
accounting records                                   会计记录 )K0BH q7r  
accounting responsibility                           会计责任 `T]1u4^E  
accounting service                             会计服务 0Q1sJDa.  
accounting standards                                会计准则 Jn>6y:s  
Accounting Standards for Business Enterprises       企业会计准则 mar BVFz~  
accounting system                             会计系统 [aK7v{Wu  
accounting treatment                                会计处理 8=%%C:  
accuracy                                    准确性，精确性 x*" 0dYH  
additional audit procedures                      追加审计程序 itmdY!;<  
addressee                                         收件人，收信人 P,ox))+6  
Administration of State-owned Assets  (the～)     国有资产管理局 '<35XjW  
administrative laws and regulations                 行政法规 `2M`;$~ 5  
adverse impact                                 不利影响，负面影响 uNV\_'9>Y  
adverse opinion                                反对意见 HJn  
advisory group                                  咨询组，顾问组 *0 0K3  
agency fee                                        代理费，代理费用 -R[ *S "  
aggregate                                          总计，合计为…… `]{/(pIgW;  
alternation of document and record                 变造文件和记录 N!fTt,  
alternative audit procedures                      替代审计程序，备选审计程序 Wy2 pa #Q  
amend                                              修改，修订 ,KMt9<  
amortisation                                      摊销 -2dk8]KB]  
analytical capacity                             分析能力 1
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analytical procedures                               分析性程序 PV*U4aP  
annual financial statements                        年度会计报表，年度财务报表 Uo
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appendix                                          附录，附表 V_&>0P{q  
applicable                                         适用的 `nxm<~-\  
applicable laws and regulations                 适用的法规 p)$DpNL% p  
application systems                                  应用系统 ;eG,T-:
 
apply consistently                              一贯地执行，一贯地实施  !XvQm*1  
appropriate                                       适当的，合适的； .5',w"R  
征用，挪用 )rTV}Hk  
appropriate authorization                          适当的授权 a/Cd;T2  
appropriateness of audit evidence                    审计证据的适当性 /idQfff  
approval                                    批准，核准 =c-,uW11[  
assertion                                    (会计报表上的)认定；确认 *)V1Sd#m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X0,?~i6Q  
asset                                                 资产，财产 z]NzLz9VfL  
asset restructuring                             资产重组 [ET03 nZ  
assignment of duties                                 职责的划分 K&t+3O  
assistant                                     助理，助理人员 JY+ N+c\  
associated company                                 联属公司，联营公司 Hq{i-z+  
association                                        联合，结合；协会，社团 ?(&)p~o  
assumption                                       假设，假定 OIuEC7XM^C  
at a given date                                         在某一特定时日 E6{|zF/3'  
attestation                                         鉴证，公证 [f'V pId8  
attestation service                             鉴证服务 Jv*(DFt!v  
audit adjustment                                审计调整 *20$u% z2  
audit areas                                        审计领域 &ggS!y'n  
audit conclusion                                审计结论 3
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audit effectiveness                             审计效果 1]L 0r  
audit efficiency                                  审计效率 bIR AwktD  
audit engagement letter                      审计业务约定书 ]*8K4n G  
audit evidence                                          审计证据 ~ mqiXr8  
audit fee                                    审计费 !+;'kI2  
audit files                                          审计档案 ~>af"<  
audit findings                                     审计中发现的事项 Jon<?DQj  
audit implementation stage                        审计实施阶段 uY,(3x  
audit mark                                        审计标识 ?h;Zdv>`xz  
audit materiality                                 审计重要性 ^6*2a(S&  
audit method                                     审计方法 nQ/R,+6h  
audit objective                                         审计目标，审计目的 %<|w:z$vp  
audit of financial statements                      会计报表审计，财务报表审计 Pd99vq/  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 )Q_^f'4  
audit plan                                          审计计划 zFy0SzF  
audit planning                                    编制审计计划，制定审计计划，审计计划 RJ ,a}w[9  
audit planning stage                                  审计计划阶段 3|=9aM^x^  
audit procedure                                审计程序 Tl.dr   
audit programme                               审计程序表，具体审计计划 >a@c5  
audit report                                       审计报告 ^Z:oCTOP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H'f
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audit report with a qualified opinion                 有保留意见的审计报告 X~DI  d  
audit report with an adverse opinion                否定意见的审计报告 ]]\\Y|0  
audit report with dual dates                      双重日期审计报告 jl;%?b x  
audit reporting stage                                 审计报告阶段 nu1s
 
audit responsibility                                   审计责任 qSRE)C=)  
audit results                                      审计结果 &-Bw7v  
audit risk                                          审计风险 _S43_hW  
audit sampling                                          审计抽样 \/3Xb  
audit sampling techniques                         审计抽样方法，审计抽样技术 >tfy\PY:  
audit strategies                                  审计策略 lKo07s
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audit summary                                         审计总结，审计小结 lg)jc3  
audit team                                         审计小组 >4gGb)  
audit test                                    审计测试 ?U~9d"2=  
audit trail                                          审计轨迹 `K.2&6xc  
audit work                                        审计工作 a#iJXI  
audit working paper                                 审计工作底稿 `'Fz:i  
audited financial statement                        审计会计报表，已审计财务报表 50:gk*hy  
Auditing Guidelines (the～)                      审计规范指南 O1+2Z\F  
auditing standards                             审计准则 c$.h]&~dN  
audit-oriented working paper                          (审计)业务类工作底稿 N
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authorisation                                     授权 y^vB_[6l  
authorisation of transaction                       交易的授权 :zXkQQD8`  
availability                                         可获得性 {5
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balance                                      余额；差额；平衡 $F|3VQ~   
balance sheet                                    资产负债表 Ccmo(W+0  
bank                                                 银行 |/u&%w?W  
bank account                                    银行账户，银行户头 |!VSed#FSn  
bank statement                                 银行对账单 3g!tk9InG  
barter transaction                              易货交易，以物换物交易 (Ev/R%Z  
basis of audit                                    审计依据 J?d&+mt  
basis of preparation                                (会计报表的)编制基础 %?gh;? GD  
book of account                               账目，账簿 =-XI)JV#  
borrowing                                         借款，贷款，借债 #7!P3j  
branch                                              分支，分支机构，分店 Nf.6:=  
brought forward                                (账户余额等的)承上年，承上期，承上页 :x*|?zII  
budget                                              预算 ai7*</ls  
building                                      建筑物；大楼 ZT>?[`Vgc  
business conditions                                  业务情况，经营情况 O?<R.W<QI  
business licence                               (企业等的)营业执照 gOkq>i_  
business relation                                业务关系 ZJCD)?]=3  

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