[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 7 }4T)k(a  
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ability to continue as a going concern               持续经营能力 IiHl"2+/  
acceptability                                     可接受性，可接受程度 AY5%<CWj8  
acceptable level of detection risk                     检查风险的可接受水平 _VMW-trG
 
acceptance of engagement                       接受委托 %C" wUAY  
accepting the engagement for the first time              首次接受委托 t4GG@`  
access to asset                                         对资产的接触 r,(rWptf4  
according to                                     根据，依据，依照 4'Z=T\:  
account balance                                账户余额 Y#V`i K  
account for                                       对……进行会计处理，核算；解释 >2x[ub%$L  
accounting                                        会计，会计学 w,SOvbAxX2  
accounting advisory serve                        会计咨询服务 ()6(eRGJ  
accounting firm                                 会计师事务所 (@B gsY  
accounting information                      会计信息，会计资料 #~^#%G
 
accounting period                             会计期间 M/x49qO#  
accounting policies                                   会计政策 ^GQ+,0Yy  
accounting professional bodies                 会计职业组织，会计职业团体 w= |).qQ]  
accounting records                                   会计记录 )'?3%$EM  
accounting responsibility                           会计责任 0.'$U}#b  
accounting service                             会计服务 \rn:/  
accounting standards                                会计准则 %"r3{Hs  
Accounting Standards for Business Enterprises       企业会计准则 dZFf/BXU  
accounting system                             会计系统 8~YhT]R=  
accounting treatment                                会计处理 =H%c/Jty  
accuracy                                    准确性，精确性 dT4?8:  
additional audit procedures                      追加审计程序 0k>bsn/j  
addressee                                         收件人，收信人 "-C.gqoB  
Administration of State-owned Assets  (the～)     国有资产管理局 X=USQj\A  
administrative laws and regulations                 行政法规 8)\TdtBf9  
adverse impact                                 不利影响，负面影响 }xcA`w3u2?  
adverse opinion                                反对意见 NYA ,  
advisory group                                  咨询组，顾问组 ?){V7<'?y  
agency fee                                        代理费，代理费用 .K]n<+zW  
aggregate                                          总计，合计为…… bg
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alternation of document and record                 变造文件和记录 rz+)z:u  
alternative audit procedures                      替代审计程序，备选审计程序 PN
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amend                                              修改，修订 lQj3#!1}  
amortisation                                      摊销 i2j_=X-  
analytical capacity                             分析能力 0"o%=i;  
analytical procedures                               分析性程序 8fRk8  
annual financial statements                        年度会计报表，年度财务报表 Q'/v-bd?o  
appendix                                          附录，附表 BF{v0Z0/}k  
applicable                                         适用的 Vr@I9W;D#  
applicable laws and regulations                 适用的法规 h)fJ2]JW8W  
application systems                                  应用系统 =Y Je\745  
apply consistently                              一贯地执行，一贯地实施 141@$mMzE  
appropriate                                       适当的，合适的； Y> ElE-  
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appropriate authorization                          适当的授权 i%w[v_j  
appropriateness of audit evidence                    审计证据的适当性 m%hI@'  
approval                                    批准，核准 O W`yv  
assertion                                    (会计报表上的)认定；确认 P>n}\"z4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FC[8kq>Hk  
asset                                                 资产，财产 VN6h:-&iY  
asset restructuring                             资产重组 K,(37Id'  
assignment of duties                                 职责的划分 q ;a"M7  
assistant                                     助理，助理人员 mucKmb/  
associated company                                 联属公司，联营公司 z/Z 0cM#  
association                                        联合，结合；协会，社团 CzDJbvv]  
assumption                                       假设，假定 8WU_d`DF  
at a given date                                         在某一特定时日 9>?3FMKdY  
attestation                                         鉴证，公证 WX<),u2@  
attestation service                             鉴证服务 :'p+Ql~c  
audit adjustment                                审计调整 {WJ9!pA!lk  
audit areas                                        审计领域 6+
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audit conclusion                                审计结论 4UP#~  
audit effectiveness                             审计效果 {[&$W8Li  
audit efficiency                                  审计效率 =E$Hq4I  
audit engagement letter                      审计业务约定书 xNDX(_U>\  
audit evidence                                          审计证据 o+Cd\D69S  
audit fee                                    审计费 Q#!|h:K  
audit files                                          审计档案 6WUP
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audit findings                                     审计中发现的事项 R8ZI}C
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audit implementation stage                        审计实施阶段 Tk1U  
audit mark                                        审计标识 kD1[6cJ!=.  
audit materiality                                 审计重要性 Z ,4G'[d  
audit method                                     审计方法 kq+`.  
audit objective                                         审计目标，审计目的 X|] &K  
audit of financial statements                      会计报表审计，财务报表审计 6[wAX  
audit opinion                                     审计意见 (NB\wJg $  
audit period                                      被审计期间，被审计年度 ROH 2KSt  
audit plan                                          审计计划 sX_6qKUH  
audit planning                                    编制审计计划，制定审计计划，审计计划 cvSr><(  
audit planning stage                                  审计计划阶段 !| ObNS  
audit procedure                                审计程序 -hv<8bC~4  
audit programme                               审计程序表，具体审计计划 A_nu:K-  
audit report                                       审计报告 e:2e5gz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i_<Uk8  
audit report with a qualified opinion                 有保留意见的审计报告 ]H[%PQ r`Z  
audit report with an adverse opinion                否定意见的审计报告 \ct7~!qM  
audit report with dual dates                      双重日期审计报告 Owt|vceT  
audit reporting stage                                 审计报告阶段 ?-.Qv1hs6p  
audit responsibility                                   审计责任 `]*BDSvE  
audit results                                      审计结果 slP Lc  
audit risk                                          审计风险 m~$S]Wf  
audit sampling                                          审计抽样 !u0|{6U  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dq$co1eT  
audit strategies                                  审计策略 C{gY*+  
audit summary                                         审计总结，审计小结 `)Z+]5:  
audit team                                         审计小组 h4N%(?7  
audit test                                    审计测试 QVEGd"WvvO  
audit trail                                          审计轨迹 ik:fq&=  
audit work                                        审计工作 HzuB.B<  
audit working paper                                 审计工作底稿 L"Vi:zdp  
audited financial statement                        审计会计报表，已审计财务报表 :>G3N+A)  
Auditing Guidelines (the～)                      审计规范指南 -hn~-Sy+  
auditing standards                             审计准则 >o45vB4o  
audit-oriented working paper                          (审计)业务类工作底稿 TOUP.,f/!  
authorisation                                     授权 )cF1?2  
authorisation of transaction                       交易的授权 3d_PY,=1  
availability                                         可获得性 !`UHr]HJ  
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balance                                      余额；差额；平衡 Xj;\ROBH-  
balance sheet                                    资产负债表 e 9p+  
bank                                                 银行 c+_F}2)  
bank account                                    银行账户，银行户头 'OERW|BO  
bank statement                                 银行对账单 "~-Y'O  
barter transaction                              易货交易，以物换物交易 (K"8kQLY  
basis of audit                                    审计依据 BkO)hze  
basis of preparation                                (会计报表的)编制基础 <;T$?J9  
book of account                               账目，账簿 rEWPVT  
borrowing                                         借款，贷款，借债 3J{hG(5  
branch                                              分支，分支机构，分店 (";{@a %  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;Xzay|  
budget                                              预算 ;?-`n4B&  
building                                      建筑物；大楼 N=?! ~n9Q-  
business conditions                                  业务情况，经营情况 Xfq]vQ/{  
business licence                               (企业等的)营业执照 }zK/43Vx  
business relation                                业务关系 !uno!wUIYd  
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