[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 16$y`~c-z  
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审计词汇英汉对照 Ror2qDF  
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ability to continue as a going concern               持续经营能力 84
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acceptability                                     可接受性，可接受程度 -3hCiKq  
acceptable level of detection risk                     检查风险的可接受水平 GDPo`#~  
acceptance of engagement                       接受委托 Vk7=7%xW  
accepting the engagement for the first time              首次接受委托 \F ifzKA  
access to asset                                         对资产的接触 Q6^
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according to                                     根据，依据，依照 R8<eN9bJ9  
account balance                                账户余额 QIV%6q+*R  
account for                                       对……进行会计处理，核算；解释 [xdj6W  
accounting                                        会计，会计学 Coa-8j*R7  
accounting advisory serve                        会计咨询服务 @GGccF  
accounting firm                                 会计师事务所 DU{bonR`  
accounting information                      会计信息，会计资料 G;]:$J  
accounting period                             会计期间 Ze ? g  
accounting policies                                   会计政策 -&Gfh\_NW  
accounting professional bodies                 会计职业组织，会计职业团体 qY# d+F,t  
accounting records                                   会计记录 jJ++h1 K  
accounting responsibility                           会计责任 ]rW8y%yD  
accounting service                             会计服务 gb 4pN  
accounting standards                                会计准则 +R[4\ hC0Y  
Accounting Standards for Business Enterprises       企业会计准则 3s(Ia^  
accounting system                             会计系统 o^ h(#%O  
accounting treatment                                会计处理 7Dt"
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accuracy                                    准确性，精确性 K/Y Agg  
additional audit procedures                      追加审计程序 2u:4$ x8  
addressee                                         收件人，收信人 RP` `mI  
Administration of State-owned Assets  (the～)     国有资产管理局 O9]\Q@M.  
administrative laws and regulations                 行政法规 HDS"F.l5  
adverse impact                                 不利影响，负面影响 $']VQ4tZ  
adverse opinion                                反对意见 TzM=LvA  
advisory group                                  咨询组，顾问组 8$}OS-  
agency fee                                        代理费，代理费用 9L)L|4A.l  
aggregate                                          总计，合计为…… c8DZJSO  
alternation of document and record                 变造文件和记录 59!)j>f  
alternative audit procedures                      替代审计程序，备选审计程序 N z~"vi(t  
amend                                              修改，修订 )5yj/0oT  
amortisation                                      摊销 d6.}.*7Whc  
analytical capacity                             分析能力 `Q%NSU
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analytical procedures                               分析性程序 ,Y!zORv<7  
annual financial statements                        年度会计报表，年度财务报表 |}S1o0v{(a  
appendix                                          附录，附表 Lk.h.ST  
applicable                                         适用的 PXEKV0y  
applicable laws and regulations                 适用的法规 ')o0O9/;  
application systems                                  应用系统 p4mY0Y]mP  
apply consistently                              一贯地执行，一贯地实施 '29WscU  
appropriate                                       适当的，合适的； cY{Nos  
征用，挪用 y\[r(4h  
appropriate authorization                          适当的授权 QIAR  
appropriateness of audit evidence                    审计证据的适当性 C\Ayv)S#2  
approval                                    批准，核准 Hed$ytMaGz  
assertion                                    (会计报表上的)认定；确认 ^:DyT@hQB5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F6dr  
asset                                                 资产，财产 ,sDr9h/'C3  
asset restructuring                             资产重组 K]"Kf{bx  
assignment of duties                                 职责的划分 Y@}FL;3  
assistant                                     助理，助理人员 a[C&e,)}  
associated company                                 联属公司，联营公司 J{~Rxa  
association                                        联合，结合；协会，社团 frH)_YJ%  
assumption                                       假设，假定 Y'N'hRD  
at a given date                                         在某一特定时日 iJP{|-h  
attestation                                         鉴证，公证 u!1/B4!'O  
attestation service                             鉴证服务 /`+7_=-  
audit adjustment                                审计调整 )%mAZk-*;^  
audit areas                                        审计领域 u~'OcO  
audit conclusion                                审计结论 l)8s
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audit effectiveness                             审计效果 !F7:i  
audit efficiency                                  审计效率 M+aE ma  
audit engagement letter                      审计业务约定书 }ND' 0*#  
audit evidence                                          审计证据 D/s?i[lb  
audit fee                                    审计费 #&siHHs \  
audit files                                          审计档案 y
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audit findings                                     审计中发现的事项 og-]tEWA1  
audit implementation stage                        审计实施阶段 kaFnw(xa  
audit mark                                        审计标识 ;|30QUYh  
audit materiality                                 审计重要性 D#v?gPo4  
audit method                                     审计方法 SE!L :  
audit objective                                         审计目标，审计目的 }1m_o@{3P  
audit of financial statements                      会计报表审计，财务报表审计 93D \R  
audit opinion                                     审计意见 Bp3 L>AcVu  
audit period                                      被审计期间，被审计年度 kp`0erJqw  
audit plan                                          审计计划 Y:pRcO.4g  
audit planning                                    编制审计计划，制定审计计划，审计计划 2Xgx*'t\  
audit planning stage                                  审计计划阶段 D[~}uZ4\  
audit procedure                                审计程序 q^Inb)FeN  
audit programme                               审计程序表，具体审计计划 |s|/]aD}o  
audit report                                       审计报告 jG8;]XP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }m_t$aaUc1  
audit report with a qualified opinion                 有保留意见的审计报告 j9xXKa5  
audit report with an adverse opinion                否定意见的审计报告 QymD-A"P  
audit report with dual dates                      双重日期审计报告 Hsl{rN  
audit reporting stage                                 审计报告阶段 %fpsc_  
audit responsibility                                   审计责任 F=i!d,S  
audit results                                      审计结果 xOIg|2^8  
audit risk                                          审计风险 Wk[)+\WQ?  
audit sampling                                          审计抽样 Wz{%"o  
audit sampling techniques                         审计抽样方法，审计抽样技术 bi,mM,N/  
audit strategies                                  审计策略 F+*Q <a4  
audit summary                                         审计总结，审计小结 ) `I=oB  
audit team                                         审计小组 ,}<RrUfD  
audit test                                    审计测试 Nza; O[  
audit trail                                          审计轨迹 
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audit work                                        审计工作 b *9-}g:  
audit working paper                                 审计工作底稿 ifrq  
audited financial statement                        审计会计报表，已审计财务报表 iQ{z6Qa
 
Auditing Guidelines (the～)                      审计规范指南 ,n5a])Dg  
auditing standards                             审计准则 ~4^p}{  
audit-oriented working paper                          (审计)业务类工作底稿 \7 Mq $d  
authorisation                                     授权 o?dR\cxj  
authorisation of transaction                       交易的授权 {8:o?LnMW  
availability                                         可获得性 !4B_$6US  
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balance                                      余额；差额；平衡 +H}e)1^I  
balance sheet                                    资产负债表 6ZksqdP8  
bank                                                 银行 %MuaW(I o  
bank account                                    银行账户，银行户头 } J(1V!EA  
bank statement                                 银行对账单 JUU &Z[6J  
barter transaction                              易货交易，以物换物交易 4\1;A`2%0  
basis of audit                                    审计依据 [B,p,Q"  
basis of preparation                                (会计报表的)编制基础 VN+\>j-  
book of account                               账目，账簿 Nt,~b^9  
borrowing                                         借款，贷款，借债 TkT-$=i  
branch                                              分支，分支机构，分店 C8MWIX}  
brought forward                                (账户余额等的)承上年，承上期，承上页 4W-"|Z_x  
budget                                              预算 \n(
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building                                      建筑物；大楼 6eo4#/+%  
business conditions                                  业务情况，经营情况 Bb_Q_<DTs  
business licence                               (企业等的)营业执照 m&cvU>lC  
business relation                                业务关系 6$(0Ty  
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