[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 %rV|{@J `  
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审计词汇英汉对照 I+( b!(H  
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ability to continue as a going concern               持续经营能力 UCj:]!P  
acceptability                                     可接受性，可接受程度 VK!HuO9l  
acceptable level of detection risk                     检查风险的可接受水平 gjx-tp 1.  
acceptance of engagement                       接受委托 >f4[OBc  
accepting the engagement for the first time              首次接受委托 &DjA?0`J  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 K{,'%|  
account balance                                账户余额 NwdrJw9  
account for                                       对……进行会计处理，核算；解释 &3J^z7kU  
accounting                                        会计，会计学 x!7r7|iV  
accounting advisory serve                        会计咨询服务 _BONN6=*y  
accounting firm                                 会计师事务所 ysPm4am$  
accounting information                      会计信息，会计资料 zhbSiw  
accounting period                             会计期间 X{(?p=]  
accounting policies                                   会计政策 YQyI{  
accounting professional bodies                 会计职业组织，会计职业团体 irvd>^&jDC  
accounting records                                   会计记录 w`D$W&3>  
accounting responsibility                           会计责任 |KZX_4   
accounting service                             会计服务 uF1&m5^W  
accounting standards                                会计准则 Ya>AI.!K  
Accounting Standards for Business Enterprises       企业会计准则 :I2,  
accounting system                             会计系统 OjNOvh&N  
accounting treatment                                会计处理 3Z
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accuracy                                    准确性，精确性 WnOvU<Z <  
additional audit procedures                      追加审计程序 8B]\;m  
addressee                                         收件人，收信人 *&\6x}.I4  
Administration of State-owned Assets  (the～)     国有资产管理局 f$9|qfW'$  
administrative laws and regulations                 行政法规 .z=%3p8+  
adverse impact                                 不利影响，负面影响 ~H:=
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adverse opinion                                反对意见 8aC=k@YE  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 oO`a{n-  
aggregate                                          总计，合计为…… ^FQn\,  
alternation of document and record                 变造文件和记录 ` AD}6O+x  
alternative audit procedures                      替代审计程序，备选审计程序 p~Cz6n  
amend                                              修改，修订 ,G-  
amortisation                                      摊销 mP/#hwzB&q  
analytical capacity                             分析能力 ^*+M9e9Z  
analytical procedures                               分析性程序 H+-x.l`  
annual financial statements                        年度会计报表，年度财务报表 ^Tj
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appendix                                          附录，附表 <}h<
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applicable                                         适用的 tIV{uVM[|D  
applicable laws and regulations                 适用的法规 YJ-<t6  
application systems                                  应用系统 -ah)/5j  
apply consistently                              一贯地执行，一贯地实施 `IJ)'$pn  
appropriate                                       适当的，合适的； \jV2":[%c  
征用，挪用 n*' :,m  
appropriate authorization                          适当的授权 %'=2Jy6h  
appropriateness of audit evidence                    审计证据的适当性 7'65+c[&  
approval                                    批准，核准 UZmUYSu;  
assertion                                    (会计报表上的)认定；确认 HmkxE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V6_5v+n  
asset                                                 资产，财产 wq,&0P-v  
asset restructuring                             资产重组 :8`$BbV  
assignment of duties                                 职责的划分 It/hXND`  
assistant                                     助理，助理人员 dZ8ldpf8  
associated company                                 联属公司，联营公司 ZXkrFA |  
association                                        联合，结合；协会，社团 {O).!  
assumption                                       假设，假定 0VNpd~G$  
at a given date                                         在某一特定时日 c`hENPhW  
attestation                                         鉴证，公证 <gGO  
attestation service                             鉴证服务 SK& 1l`3  
audit adjustment                                审计调整 xdDe@G;"  
audit areas                                        审计领域 V2AsZc0U(  
audit conclusion                                审计结论 \,n X
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audit effectiveness                             审计效果 =./PY10'  
audit efficiency                                  审计效率 X2;72  
audit engagement letter                      审计业务约定书 -{J0~1'#-  
audit evidence                                          审计证据 +4W
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audit fee                                    审计费 #H4<8B  
audit files                                          审计档案 R.l
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audit findings                                     审计中发现的事项 n@h$V\&\iM  
audit implementation stage                        审计实施阶段 #O,w{S  
audit mark                                        审计标识 B0p;Zh  
audit materiality                                 审计重要性 `#85r{c$:  
audit method                                     审计方法 tJQZRZViu  
audit objective                                         审计目标，审计目的 [`E_/95  
audit of financial statements                      会计报表审计，财务报表审计 ^&y*=6C  
audit opinion                                     审计意见 GUM-|[~  
audit period                                      被审计期间，被审计年度 sa/9r9hc+  
audit plan                                          审计计划 N+5f.c+S-  
audit planning                                    编制审计计划，制定审计计划，审计计划 <0hVDk~  
audit planning stage                                  审计计划阶段 #lSGH 5Fp?  
audit procedure                                审计程序 8'zfq ]g  
audit programme                               审计程序表，具体审计计划 {M=
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audit report                                       审计报告 "R
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 n ~&ssFC  
audit report with a qualified opinion                 有保留意见的审计报告 qK@,O\  
audit report with an adverse opinion                否定意见的审计报告 BT;1"l<  
audit report with dual dates                      双重日期审计报告 U8HuqFC  
audit reporting stage                                 审计报告阶段 ;}KJ[5i-V  
audit responsibility                                   审计责任 e.(d?/!F_  
audit results                                      审计结果 QkTU@T6>o  
audit risk                                          审计风险 !Q%r4N r  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 N!v>2"x8q  
audit strategies                                  审计策略 ts@e ,  
audit summary                                         审计总结，审计小结 DIvxut  
audit team                                         审计小组 qT4`3nH:  
audit test                                    审计测试 ,O^kZ}b  
audit trail                                          审计轨迹 (5y*Btd=  
audit work                                        审计工作 " ;8kKR  
audit working paper                                 审计工作底稿 =M4wP3V/  
audited financial statement                        审计会计报表，已审计财务报表 ygQAA
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Auditing Guidelines (the～)                      审计规范指南 &#~U1: 0  
auditing standards                             审计准则 eUgKwu;  
audit-oriented working paper                          (审计)业务类工作底稿 n4"xVDL  
authorisation                                     授权 GIR12%-EO  
authorisation of transaction                       交易的授权 f_hG2Sk  
availability                                         可获得性 xB
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balance                                      余额；差额；平衡 }y*rO(cu7G  
balance sheet                                    资产负债表 Av/y  
bank                                                 银行 %
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bank account                                    银行账户，银行户头 ,p..h+l  
bank statement                                 银行对账单 j{/wG::  
barter transaction                              易货交易，以物换物交易 N$T zxs  
basis of audit                                    审计依据 H a`V"X{}  
basis of preparation                                (会计报表的)编制基础 B|;?#okx  
book of account                               账目，账簿 gvP.\,U  
borrowing                                         借款，贷款，借债 U/rFH9e$  
branch                                              分支，分支机构，分店 _
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brought forward                                (账户余额等的)承上年，承上期，承上页 h#|Ac>fz  
budget                                              预算 VOp+6ho<  
building                                      建筑物；大楼 +2s][^-KV  
business conditions                                  业务情况，经营情况 <<1_rRL]  
business licence                               (企业等的)营业执照 %-NG eN8  
business relation                                业务关系 GIUyW  
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