[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 ?ZV0
 
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审计词汇英汉对照 :lQjy@J  
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ability to continue as a going concern               持续经营能力 gwz _b  
acceptability                                     可接受性，可接受程度 P~ZV:Of  
acceptable level of detection risk                     检查风险的可接受水平 g)D}p@>m  
acceptance of engagement                       接受委托 U?ic$J]N  
accepting the engagement for the first time              首次接受委托 7%}3Ghc%  
access to asset                                         对资产的接触 4$2
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according to                                     根据，依据，依照 (dipKs?K  
account balance                                账户余额 Jc?ssm\%  
account for                                       对……进行会计处理，核算；解释 {]Iu">*
 
accounting                                        会计，会计学 :::f,aCAu  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 x,c68Q)g  
accounting information                      会计信息，会计资料 JI,hy <3l0  
accounting period                             会计期间 >,Bu^] C  
accounting policies                                   会计政策 KJC9^BAr  
accounting professional bodies                 会计职业组织，会计职业团体 BXv)zE=j  
accounting records                                   会计记录 a4
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accounting responsibility                           会计责任 'htA! KHF  
accounting service                             会计服务 wEc5{ b5
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accounting standards                                会计准则 <0 idG  
Accounting Standards for Business Enterprises       企业会计准则 N,,2VSUr  
accounting system                             会计系统 d>98 E9  
accounting treatment                                会计处理 p2vUt  
accuracy                                    准确性，精确性 vm^# aoDB  
additional audit procedures                      追加审计程序 hGXDu;{  
addressee                                         收件人，收信人 1WN93SQ=  
Administration of State-owned Assets  (the～)     国有资产管理局 gpvj'Ri7V  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 fDHISJv  
adverse opinion                                反对意见 )tch>.EQ_  
advisory group                                  咨询组，顾问组 B[|/wHMsT}  
agency fee                                        代理费，代理费用 ZxPAu%Y  
aggregate                                          总计，合计为…… DmPsltpzQ  
alternation of document and record                 变造文件和记录 6i9I 4*'  
alternative audit procedures                      替代审计程序，备选审计程序 ~MQ f($]  
amend                                              修改，修订 :|Nbk58  
amortisation                                      摊销 ^Jc0c)*  
analytical capacity                             分析能力 "FIx^  
analytical procedures                               分析性程序 NS ;8&  
annual financial statements                        年度会计报表，年度财务报表 CHw_?#h  
appendix                                          附录，附表 hD"~ ^  
applicable                                         适用的 13kb~'+&r  
applicable laws and regulations                 适用的法规 d$~b`  
application systems                                  应用系统 O~OWRJ@p  
apply consistently                              一贯地执行，一贯地实施 J*C*](  
appropriate                                       适当的，合适的； (UT*T  
征用，挪用 qM !q,
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appropriate authorization                          适当的授权 HKw:fGt/o^  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 6e|5qKr  
assertion                                    (会计报表上的)认定；确认 R0d|j#vP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~At.V+  
asset                                                 资产，财产 [E7@W[xr  
asset restructuring                             资产重组 .Q)"F /  
assignment of duties                                 职责的划分 Ti c9ri  
assistant                                     助理，助理人员 L1 VTq9[3  
associated company                                 联属公司，联营公司 YD D]n*&  
association                                        联合，结合；协会，社团 ;_&L^)~P$  
assumption                                       假设，假定 Y,\mrW}K  
at a given date                                         在某一特定时日 Vp^sER  
attestation                                         鉴证，公证 Bys|i0tb-  
attestation service                             鉴证服务 obolDha  
audit adjustment                                审计调整 #7ZBbq3=  
audit areas                                        审计领域 Z+4Oaf!  
audit conclusion                                审计结论 #8OqX*/  
audit effectiveness                             审计效果 L"/ato  
audit efficiency                                  审计效率  m:Abq`C  
audit engagement letter                      审计业务约定书 7~f6j:{|z  
audit evidence                                          审计证据 :|3C-+[  
audit fee                                    审计费 Wh_c<E}&  
audit files                                          审计档案 rP4@K%F9jB  
audit findings                                     审计中发现的事项 !{lb#  
audit implementation stage                        审计实施阶段 }>U03aa
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audit mark                                        审计标识 59 Y=VS
 
audit materiality                                 审计重要性 ;f~'7RKy!G  
audit method                                     审计方法 ? %ntO]  
audit objective                                         审计目标，审计目的 qJj5J;k  
audit of financial statements                      会计报表审计，财务报表审计 h--bN*}H2  
audit opinion                                     审计意见 # t Ki6u  
audit period                                      被审计期间，被审计年度 CNYchE,}  
audit plan                                          审计计划 R"([Y#>m  
audit planning                                    编制审计计划，制定审计计划，审计计划 >WX'oP(<  
audit planning stage                                  审计计划阶段 ^]gl#&"D  
audit procedure                                审计程序 /
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audit programme                               审计程序表，具体审计计划 So`"z[5  
audit report                                       审计报告 i(HhL&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {Aw3Itef  
audit report with a qualified opinion                 有保留意见的审计报告 'WCTjTob/  
audit report with an adverse opinion                否定意见的审计报告 c= uORt>  
audit report with dual dates                      双重日期审计报告 {piS3xBi  
audit reporting stage                                 审计报告阶段 +ETw:i9!?  
audit responsibility                                   审计责任 xRN$cZC  
audit results                                      审计结果 h zE)> f  
audit risk                                          审计风险 <  *OF  
audit sampling                                          审计抽样 5GkM7Zu!{j  
audit sampling techniques                         审计抽样方法，审计抽样技术 W:J00rsv=`  
audit strategies                                  审计策略 DlI|~  
audit summary                                         审计总结，审计小结 q'tT)IgD  
audit team                                         审计小组 DYK|"@  
audit test                                    审计测试 ^)~M,rW8c  
audit trail                                          审计轨迹 K? k`U,
 
audit work                                        审计工作 b\Ub<pE  
audit working paper                                 审计工作底稿 yl%F<5  
audited financial statement                        审计会计报表，已审计财务报表 E@KK\m \e  
Auditing Guidelines (the～)                      审计规范指南 WcFZRy-erc  
auditing standards                             审计准则 'QU ?O[CH  
audit-oriented working paper                          (审计)业务类工作底稿 =`H(`2  
authorisation                                     授权 7F\g3^z9`  
authorisation of transaction                       交易的授权 %BKTN @;7  
availability                                         可获得性 lc7]=,qyF  
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balance                                      余额；差额；平衡 dM$S|,H  
balance sheet                                    资产负债表 ZT#G
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bank                                                 银行 nE84W$\  
bank account                                    银行账户，银行户头 GkFNLM5'  
bank statement                                 银行对账单 QCw<* Id+  
barter transaction                              易货交易，以物换物交易 }.zn:e
 
basis of audit                                    审计依据 W+X zU"l  
basis of preparation                                (会计报表的)编制基础 ^*OA%wg3=h  
book of account                               账目，账簿 E?uv&evPK7  
borrowing                                         借款，贷款，借债 Op{Mc$5a  
branch                                              分支，分支机构，分店 =fPO0Ot;  
brought forward                                (账户余额等的)承上年，承上期，承上页 \ PqV|
 
budget                                              预算 ~@;7}Aag  
building                                      建筑物；大楼 R?Qou!*
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business conditions                                  业务情况，经营情况 Tw5BvB1  
business licence                               (企业等的)营业执照 sJ WwkR  
business relation                                业务关系 qxx.f58H  
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