[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 T^f&58{ 7  
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审计词汇英汉对照 HeAc(_=C  
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A s]V{}bY`  
;Kq<',u~  
i >/@]2  
ability to continue as a going concern               持续经营能力 fR{WS:Pv  
acceptability                                     可接受性，可接受程度 U`vt/#j 1  
acceptable level of detection risk                     检查风险的可接受水平 Di5Op
(S((  
acceptance of engagement                       接受委托 H~1?MAX  
accepting the engagement for the first time              首次接受委托 Q%b46"  
access to asset                                         对资产的接触 CsQ}P)  
according to                                     根据，依据，依照 @%5F^Vbd  
account balance                                账户余额 ]>]H:NEq  
account for                                       对……进行会计处理，核算；解释 a7 '\*  
accounting                                        会计，会计学 Ov{B-zCA  
accounting advisory serve                        会计咨询服务 [;kj,j  
accounting firm                                 会计师事务所 rnt$BB[g  
accounting information                      会计信息，会计资料 ]T28q/B;k  
accounting period                             会计期间 9BgQoK@  
accounting policies                                   会计政策 Xb07 l3UG  
accounting professional bodies                 会计职业组织，会计职业团体 EzY scX.[  
accounting records                                   会计记录 s#8{:ko  
accounting responsibility                           会计责任 fSb @7L  
accounting service                             会计服务 l<+,(E=  
accounting standards                                会计准则 ='l6 &3X  
Accounting Standards for Business Enterprises       企业会计准则 &<;nl^  
accounting system                             会计系统 I?xhak1)lu  
accounting treatment                                会计处理 &`9bGO
  
accuracy                                    准确性，精确性 4 9+}OIX  
additional audit procedures                      追加审计程序 BM}a?nnoc  
addressee                                         收件人，收信人 &b#NF1Q.  
Administration of State-owned Assets  (the～)     国有资产管理局 S3[oA&  
administrative laws and regulations                 行政法规 wE=8jl*  
adverse impact                                 不利影响，负面影响 l.t.,:  
adverse opinion                                反对意见 {Ac3/U
M/  
advisory group                                  咨询组，顾问组 DW;.R< 8  
agency fee                                        代理费，代理费用 PeR<FSF ,i  
aggregate                                          总计，合计为…… \?Oa}&k$F8  
alternation of document and record                 变造文件和记录 Ub-k<]yZ  
alternative audit procedures                      替代审计程序，备选审计程序 v+, w{~7RH  
amend                                              修改，修订 >5YYij5Aj  
amortisation                                      摊销 )}k`X<~k  
analytical capacity                             分析能力
m]b.P,~v  
analytical procedures                               分析性程序 <H(AS'  
annual financial statements                        年度会计报表，年度财务报表 ieK'<%dxF  
appendix                                          附录，附表 "Mu$3w  
applicable                                         适用的 YJ;a{)e  
applicable laws and regulations                 适用的法规 :r[-7 [/  
application systems                                  应用系统 os0"haOI9h  
apply consistently                              一贯地执行，一贯地实施 \}_7^)S;  
appropriate                                       适当的，合适的； Hwi7oXP  
征用，挪用 dYttse'  
appropriate authorization                          适当的授权 B?>#cpWj  
appropriateness of audit evidence                    审计证据的适当性 n ;f
Tx  
approval                                    批准，核准 4iB)oR  
assertion                                    (会计报表上的)认定；确认 NhaeAD $e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pLFL6\{g  
asset                                                 资产，财产 _O'rZ5}&  
asset restructuring                             资产重组 Lzb [%?  
assignment of duties                                 职责的划分 ^*T{-U'  
assistant                                     助理，助理人员 bu!<0AP"N+  
associated company                                 联属公司，联营公司 Op)R3qt{  
association                                        联合，结合；协会，社团 0DjBqh$  
assumption                                       假设，假定 {hp
@j#  
at a given date                                         在某一特定时日 !N2 n@bo  
attestation                                         鉴证，公证 I2!&="7@  
attestation service                             鉴证服务 J*kzJ{vwy*  
audit adjustment                                审计调整 !!Gi.VL
 
audit areas                                        审计领域 dXSb%ho  
audit conclusion                                审计结论 +=F);;!  
audit effectiveness                             审计效果 `E%d
$
 
audit efficiency                                  审计效率 oML K!]a  
audit engagement letter                      审计业务约定书 TEy.zzt  
audit evidence                                          审计证据 5+PBS)pJ]%  
audit fee                                    审计费 m_W.r+s~C4  
audit files                                          审计档案 $+yQ48Wq  
audit findings                                     审计中发现的事项 h3ZL0Fi*  
audit implementation stage                        审计实施阶段 :1Yd;%>92  
audit mark                                        审计标识 eh# (}v  
audit materiality                                 审计重要性 |zegnq~  
audit method                                     审计方法 rs)aEmvC  
audit objective                                         审计目标，审计目的 M;@03 x W  
audit of financial statements                      会计报表审计，财务报表审计 d3hTz@JY  
audit opinion                                     审计意见 jT_Tx\k  
audit period                                      被审计期间，被审计年度 gG| 1$  
audit plan                                          审计计划 nWg)zj:  
audit planning                                    编制审计计划，制定审计计划，审计计划 $zH0$aOx  
audit planning stage                                  审计计划阶段 o".O#^3H%  
audit procedure                                审计程序 oEf^o*5(  
audit programme                               审计程序表，具体审计计划 m,"tdVo.  
audit report                                       审计报告 ."g5+xX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :BiR6>1:  
audit report with a qualified opinion                 有保留意见的审计报告 Jywz27j  
audit report with an adverse opinion                否定意见的审计报告 WUQh[A41  
audit report with dual dates                      双重日期审计报告 |L#r)$n{1  
audit reporting stage                                 审计报告阶段 >LZ)<-Mk  
audit responsibility                                   审计责任 3^Q U4   
audit results                                      审计结果 bao5^t}  
audit risk                                          审计风险 GOgT(.5  
audit sampling                                          审计抽样 ?d'9TOlD  
audit sampling techniques                         审计抽样方法，审计抽样技术 4C*=8oe_  
audit strategies                                  审计策略 ]qTr4`.  
audit summary                                         审计总结，审计小结 H%jIjf  
audit team                                         审计小组 }Bg<Fm  
audit test                                    审计测试 [Cr~gd+q  
audit trail                                          审计轨迹 W-B[_  
audit work                                        审计工作 mhSsOmJ5  
audit working paper                                 审计工作底稿 Uv$u\D+@[  
audited financial statement                        审计会计报表，已审计财务报表 g#&##f  
Auditing Guidelines (the～)                      审计规范指南 qt;Tfuo  
auditing standards                             审计准则 69w"$Vk  
audit-oriented working paper                          (审计)业务类工作底稿 qOan
u  
authorisation                                     授权 F#R\Ot,hv  
authorisation of transaction                       交易的授权 pIjVJ9+j  
availability                                         可获得性 &xT~;R^  
B =1?yS3  
balance                                      余额；差额；平衡 xJ.!Q)[  
balance sheet                                    资产负债表 ZOsn,nF  
bank                                                 银行 r\D8_S_  
bank account                                    银行账户，银行户头 xL"o)]a=  
bank statement                                 银行对账单 *XR~fs?/*W  
barter transaction                              易货交易，以物换物交易 `h]f(  
basis of audit                                    审计依据 f.CI.
aozW  
basis of preparation                                (会计报表的)编制基础 g0$k_  
book of account                               账目，账簿 (KU@hp-\  
borrowing                                         借款，贷款，借债 *a.*Ha  
branch                                              分支，分支机构，分店 XOFaS '.  
brought forward                                (账户余额等的)承上年，承上期，承上页 SZ){1Hu  
budget                                              预算 Q*(C)/QW  
building                                      建筑物；大楼 D'+8]B  
business conditions                                  业务情况，经营情况 B)NB6dCp  
business licence                               (企业等的)营业执照 ^!tI+F{n{  
business relation                                业务关系 w#b2iE+Bw  
i)DXb  

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