[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 VM{ `CJ2  
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审计词汇英汉对照 F-}-/N]o q  
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ability to continue as a going concern               持续经营能力 +3.Ik,Z}zq  
acceptability                                     可接受性，可接受程度 6cof Zc$  
acceptable level of detection risk                     检查风险的可接受水平 }*Qd]\fy  
acceptance of engagement                       接受委托 4GJ1
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accepting the engagement for the first time              首次接受委托 ={' "ATX(U  
access to asset                                         对资产的接触 ~ZU;0#  
according to                                     根据，依据，依照 h"VQFqQy  
account balance                                账户余额 OJE<2:K  
account for                                       对……进行会计处理，核算；解释 AoHA+>&U  
accounting                                        会计，会计学 K%LDOVE8e  
accounting advisory serve                        会计咨询服务 xw : v|(  
accounting firm                                 会计师事务所 '$Jt
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accounting information                      会计信息，会计资料 `NA[zH,w3  
accounting period                             会计期间 G%)?jg@EA  
accounting policies                                   会计政策 \V@SCA'  
accounting professional bodies                 会计职业组织，会计职业团体 }_XW?^/8  
accounting records                                   会计记录 !- f>*|@  
accounting responsibility                           会计责任 PpM Z-f@  
accounting service                             会计服务 tb,.f
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accounting standards                                会计准则 M<JJQh5  
Accounting Standards for Business Enterprises       企业会计准则 q0WW^jwQ  
accounting system                             会计系统 U`q[ 5U"  
accounting treatment                                会计处理 E%eao$  
accuracy                                    准确性，精确性 WrbDB-uM  
additional audit procedures                      追加审计程序 oTZ?x}Z1  
addressee                                         收件人，收信人 hZnT`!iFE^  
Administration of State-owned Assets  (the～)     国有资产管理局 m}.ru) ^p  
administrative laws and regulations                 行政法规 w?ssV  
adverse impact                                 不利影响，负面影响 QiWv  
adverse opinion                                反对意见 ^&<~6y}U^  
advisory group                                  咨询组，顾问组 j)\&#g0u6  
agency fee                                        代理费，代理费用 oTtmn, T  
aggregate                                          总计，合计为…… ezTu1-m  
alternation of document and record                 变造文件和记录 43rM?_72  
alternative audit procedures                      替代审计程序，备选审计程序 mm$D1=h{|  
amend                                              修改，修订 C>cc! +n%H  
amortisation                                      摊销 [i[G" %Q  
analytical capacity                             分析能力 Y0B
vN`E  
analytical procedures                               分析性程序 c5P52_@  
annual financial statements                        年度会计报表，年度财务报表 kFv\V   
appendix                                          附录，附表  n? " ti  
applicable                                         适用的 qGkrG38K  
applicable laws and regulations                 适用的法规 Qv8#{y@U  
application systems                                  应用系统 *pP"u::S  
apply consistently                              一贯地执行，一贯地实施 Orh5d7+S  
appropriate                                       适当的，合适的； B% 6bk.  
征用，挪用 j5z, l  
appropriate authorization                          适当的授权 o!mfd}nG  
appropriateness of audit evidence                    审计证据的适当性 zcJ]US  
approval                                    批准，核准 Ga f/0/|  
assertion                                    (会计报表上的)认定；确认 yP0P-8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cNC\w%  
asset                                                 资产，财产 [2w3c4K  
asset restructuring                             资产重组 wlqV1.K  
assignment of duties                                 职责的划分 !~UI~-i'  
assistant                                     助理，助理人员 bI[!y#_z4  
associated company                                 联属公司，联营公司 !N$4.slr<p  
association                                        联合，结合；协会，社团 ==x3|^0y  
assumption                                       假设，假定 C koPno  
at a given date                                         在某一特定时日 \$;\,p p  
attestation                                         鉴证，公证 {%D "0*^  
attestation service                             鉴证服务 X
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audit adjustment                                审计调整 }= A6Jv(j  
audit areas                                        审计领域 |UnTd$m  
audit conclusion                                审计结论 P},S[GaZ  
audit effectiveness                             审计效果 |L;'In  
audit efficiency                                  审计效率 R $'}Z  
audit engagement letter                      审计业务约定书 PL~k `L  
audit evidence                                          审计证据 =@pm-rI|-  
audit fee                                    审计费 t)XV'J  
audit files                                          审计档案 (m;P,*  
audit findings                                     审计中发现的事项 H[@}ri<  
audit implementation stage                        审计实施阶段 gbpm::  
audit mark                                        审计标识 zQ{ Q>"-  
audit materiality                                 审计重要性 ZfT%EPoZ:  
audit method                                     审计方法 !P@u4FCs  
audit objective                                         审计目标，审计目的 mMN oR]  
audit of financial statements                      会计报表审计，财务报表审计 uNd;;X  
audit opinion                                     审计意见 h83ho  
audit period                                      被审计期间，被审计年度 ^%_B'X9  
audit plan                                          审计计划 q,nj|9
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audit planning                                    编制审计计划，制定审计计划，审计计划 6$PfX.Fh  
audit planning stage                                  审计计划阶段 lG#&Pv>-  
audit procedure                                审计程序 ?Tuh22J{Q  
audit programme                               审计程序表，具体审计计划 o*p7/KvoT  
audit report                                       审计报告 `m2F. ^qrr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c09]Cp<  
audit report with a qualified opinion                 有保留意见的审计报告 hN\E8"To  
audit report with an adverse opinion                否定意见的审计报告 nOQ+oqM<  
audit report with dual dates                      双重日期审计报告 .6O>P2m]a_  
audit reporting stage                                 审计报告阶段 m.K"IXD  
audit responsibility                                   审计责任 czMLvPXRx  
audit results                                      审计结果 +Yi=Wo/  
audit risk                                          审计风险 @TgCI`E  
audit sampling                                          审计抽样 }i[i{lKj  
audit sampling techniques                         审计抽样方法，审计抽样技术 Br#]FB|
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audit strategies                                  审计策略 =m}{g/Bk  
audit summary                                         审计总结，审计小结 U^pe/11)H  
audit team                                         审计小组 J=zZGd%  
audit test                                    审计测试 "Wi`S;  
audit trail                                          审计轨迹 :Hd?0eZ|  
audit work                                        审计工作 |lJXI:GG  
audit working paper                                 审计工作底稿 (3]7[h7  
audited financial statement                        审计会计报表，已审计财务报表 -^#Ix;%  
Auditing Guidelines (the～)                      审计规范指南 uU5:,Wy+dg  
auditing standards                             审计准则 t9m`K9.\  
audit-oriented working paper                          (审计)业务类工作底稿 Z?nMt  
authorisation                                     授权 1Za\T?V  
authorisation of transaction                       交易的授权 Mqc[IAcd]  
availability                                         可获得性 qk_ s"}sS  
B W!tP s PM  
balance                                      余额；差额；平衡 EiJSLL  
balance sheet                                    资产负债表 ?Fi-,4   
bank                                                 银行 8 6L&u:o:  
bank account                                    银行账户，银行户头 8:s3Q`O  
bank statement                                 银行对账单 ORtl~V'  
barter transaction                              易货交易，以物换物交易 ^S<
Z'S  
basis of audit                                    审计依据 Hlz4f+#I  
basis of preparation                                (会计报表的)编制基础 =HoiQWQs`  
book of account                               账目，账簿 m k -" U7;  
borrowing                                         借款，贷款，借债 a'T|p)N.;T  
branch                                              分支，分支机构，分店 ir]uFOj  
brought forward                                (账户余额等的)承上年，承上期，承上页 v11mu2  
budget                                              预算 ];uvE? 55  
building                                      建筑物；大楼 1]hMA\x  
business conditions                                  业务情况，经营情况 Q;aZpi-E"  
business licence                               (企业等的)营业执照 5lU`o   
business relation                                业务关系 R8],}6,;E}  
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