[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 *W()|-[V3  
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审计词汇英汉对照 [qhQj\cK  
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ability to continue as a going concern               持续经营能力 11Kbj`sRZ  
acceptability                                     可接受性，可接受程度 n[zP}YRr  
acceptable level of detection risk                     检查风险的可接受水平 ]fH U/%  
acceptance of engagement                       接受委托 "zSi9]j  
accepting the engagement for the first time              首次接受委托 y#\jc4F_a  
access to asset                                         对资产的接触 ]<z 4p'F1%  
according to                                     根据，依据，依照 & i,on6  
account balance                                账户余额 xA;o3Or  
account for                                       对……进行会计处理，核算；解释 r81YL  
accounting                                        会计，会计学 m2o*d$Ke  
accounting advisory serve                        会计咨询服务 ?2ZggV  
accounting firm                                 会计师事务所 r3a$n$Qw  
accounting information                      会计信息，会计资料 p7b`Z>}  
accounting period                             会计期间 hQ!slO  
accounting policies                                   会计政策 lWj|7  
accounting professional bodies                 会计职业组织，会计职业团体 J)O1)fR  
accounting records                                   会计记录 nZ?BCO  
accounting responsibility                           会计责任 M{Ss?G4H  
accounting service                             会计服务 as\6XW$;Q  
accounting standards                                会计准则 Do@ :|n  
Accounting Standards for Business Enterprises       企业会计准则 "bF
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accounting system                             会计系统 %-? :'F !1  
accounting treatment                                会计处理 19od# d3+  
accuracy                                    准确性，精确性 neW_mu;~Z  
additional audit procedures                      追加审计程序 [jl'5ld  
addressee                                         收件人，收信人 b&.j>=  
Administration of State-owned Assets  (the～)     国有资产管理局 YxH"*)N  
administrative laws and regulations                 行政法规 h>v;1QO9D  
adverse impact                                 不利影响，负面影响 8>.l4:`  
adverse opinion                                反对意见 bSmF"H0cP  
advisory group                                  咨询组，顾问组  V"n0"\k,  
agency fee                                        代理费，代理费用 ajIgL<x  
aggregate                                          总计，合计为…… VO ^[7Y  
alternation of document and record                 变造文件和记录 j?Ki<MD1  
alternative audit procedures                      替代审计程序，备选审计程序 a`5ODW+  
amend                                              修改，修订 x2B~1
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amortisation                                      摊销 6 W/S?F~{  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 ~@ZdO+n?  
annual financial statements                        年度会计报表，年度财务报表 f(.@]eu X  
appendix                                          附录，附表 \-kX-Tq  
applicable                                         适用的 =w HU*mK  
applicable laws and regulations                 适用的法规 0raVC=[  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 YH33E~f  
appropriate                                       适当的，合适的； 55xv+|k  
征用，挪用 %V-\|cw   
appropriate authorization                          适当的授权 [Af&K22M(X  
appropriateness of audit evidence                    审计证据的适当性

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approval                                    批准，核准 *<*{gO?Q4
 
assertion                                    (会计报表上的)认定；确认 j""I,$t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P<b.;Oz__-  
asset                                                 资产，财产 l!f/0Rx5  
asset restructuring                             资产重组 (A2x  
assignment of duties                                 职责的划分 kR%bdN  
assistant                                     助理，助理人员 6zK8-V?9F  
associated company                                 联属公司，联营公司 Zd@'
s.,J  
association                                        联合，结合；协会，社团 IVD1mk  
assumption                                       假设，假定 0T2h3,  
at a given date                                         在某一特定时日 q;3,}emg  
attestation                                         鉴证，公证 Gv[W)+3f  
attestation service                             鉴证服务 X Q.czj  
audit adjustment                                审计调整 ?(GMe>  
audit areas                                        审计领域 [\CQ_qs|  
audit conclusion                                审计结论 )c=R)=N  
audit effectiveness                             审计效果 <)y44x|S'  
audit efficiency                                  审计效率 Bb[%?~ E!  
audit engagement letter                      审计业务约定书 sZFIQ)b9  
audit evidence                                          审计证据 p D!IB`cA4  
audit fee                                    审计费
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audit files                                          审计档案 Z!Sv/5xx  
audit findings                                     审计中发现的事项 2V
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audit implementation stage                        审计实施阶段 Saa #Mj`M  
audit mark                                        审计标识 J 2%^%5&0  
audit materiality                                 审计重要性 ?&Si P-G  
audit method                                     审计方法 b u%p,u!
 
audit objective                                         审计目标，审计目的 N#{d_v^H?d  
audit of financial statements                      会计报表审计，财务报表审计 /km^ I H  
audit opinion                                     审计意见 X}'3N'cbkU  
audit period                                      被审计期间，被审计年度 <{m!.9g9  
audit plan                                          审计计划 w
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audit planning                                    编制审计计划，制定审计计划，审计计划 m`C(y$8fU  
audit planning stage                                  审计计划阶段 ) Ph.  
audit procedure                                审计程序 =O~1L m;  
audit programme                               审计程序表，具体审计计划 ]g-(|X~>  
audit report                                       审计报告 r$=MBeT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?RGL0`Lg  
audit report with a qualified opinion                 有保留意见的审计报告 b?7?iV4  
audit report with an adverse opinion                否定意见的审计报告 >XP]NY}Po[  
audit report with dual dates                      双重日期审计报告 dT8m$}h9  
audit reporting stage                                 审计报告阶段 Ixm<wKwW#  
audit responsibility                                   审计责任 `*e',j2}UU  
audit results                                      审计结果 ^_3idLE  
audit risk                                          审计风险 \~:Kp Kq  
audit sampling                                          审计抽样 jPYed@[+  
audit sampling techniques                         审计抽样方法，审计抽样技术 <lZyUd  
audit strategies                                  审计策略 x<60=f[O2R  
audit summary                                         审计总结，审计小结 #6'oor X  
audit team                                         审计小组 M$#
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audit test                                    审计测试 *A2J[,?c  
audit trail                                          审计轨迹 ug[|'tR8  
audit work                                        审计工作 BZE Y^G  
audit working paper                                 审计工作底稿 B, nCx=\S  
audited financial statement                        审计会计报表，已审计财务报表 {U(-cdU{e`  
Auditing Guidelines (the～)                      审计规范指南 v=nq P{  
auditing standards                             审计准则 6NJ"ty9Bp  
audit-oriented working paper                          (审计)业务类工作底稿 qC?J `   
authorisation                                     授权 4]nU%`Z1w  
authorisation of transaction                       交易的授权 6FG h=~{3,  
availability                                         可获得性 Cl[ '6Lk  
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balance                                      余额；差额；平衡 #T Cz$_=t  
balance sheet                                    资产负债表 /%}+FMj  
bank                                                 银行 5%(J+d  
bank account                                    银行账户，银行户头 p%,:U8fOR  
bank statement                                 银行对账单 ;%2/  
barter transaction                              易货交易，以物换物交易 w/KHS#~  
basis of audit                                    审计依据 `48jL3|  
basis of preparation                                (会计报表的)编制基础 UTKS<.q  
book of account                               账目，账簿 @i&LKr8  
borrowing                                         借款，贷款，借债 8#'<SB  
branch                                              分支，分支机构，分店 \c>9f"jS_  
brought forward                                (账户余额等的)承上年，承上期，承上页 zkn K2e,$  
budget                                              预算 @gENv~m<OI  
building                                      建筑物；大楼 k:s}`h_n  
business conditions                                  业务情况，经营情况 9>u2; 'Ls  
business licence                               (企业等的)营业执照 *c7kB}/  
business relation                                业务关系 +l@H[r;$  
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