[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 ozo8 Tr  
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审计词汇英汉对照 +] _} \  
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ability to continue as a going concern               持续经营能力 0?sp  
acceptability                                     可接受性，可接受程度 #,;k>2j0  
acceptable level of detection risk                     检查风险的可接受水平 i xyjl[G  
acceptance of engagement                       接受委托 &Gt9a-ne  
accepting the engagement for the first time              首次接受委托 8|/YxF<  
access to asset                                         对资产的接触 5f5`7uVJF  
according to                                     根据，依据，依照 Z~gqTB]H  
account balance                                账户余额 fe$WR~  
account for                                       对……进行会计处理，核算；解释 -|kDa1knA  
accounting                                        会计，会计学 ,O+7nByi[V  
accounting advisory serve                        会计咨询服务 btE+.V  
accounting firm                                 会计师事务所 6bn-NY:i  
accounting information                      会计信息，会计资料 Cu:-<  
accounting period                             会计期间 G#C)]4[n  
accounting policies                                   会计政策 4c yv 8  
accounting professional bodies                 会计职业组织，会计职业团体  Ui.F<,E  
accounting records                                   会计记录 V+q RDQ  
accounting responsibility                           会计责任 ~eP2PG  
accounting service                             会计服务 b,W'0gl  
accounting standards                                会计准则 Sm,$~~iq}  
Accounting Standards for Business Enterprises       企业会计准则 g s3}rW  
accounting system                             会计系统 z=U!D `] v  
accounting treatment                                会计处理 Z-?9F`}  
accuracy                                    准确性，精确性 VGq]id{*$  
additional audit procedures                      追加审计程序 {mQJ6 G'ny  
addressee                                         收件人，收信人 ]gW J,  
Administration of State-owned Assets  (the～)     国有资产管理局 N@$%0!  
administrative laws and regulations                 行政法规 sFTIRVXN,  
adverse impact                                 不利影响，负面影响 ~83P09\T%  
adverse opinion                                反对意见 \v_C7R;&  
advisory group                                  咨询组，顾问组 F8I<4S  
agency fee                                        代理费，代理费用 %ab79RS]C  
aggregate                                          总计，合计为…… _<7FR:oBZ  
alternation of document and record                 变造文件和记录 %r"GL  
alternative audit procedures                      替代审计程序，备选审计程序 =!X4j3Cv  
amend                                              修改，修订 ccSSau5N  
amortisation                                      摊销 A.b#r[  
analytical capacity                             分析能力 68*{Lo?U  
analytical procedures                               分析性程序 luT8>9X^:a  
annual financial statements                        年度会计报表，年度财务报表 7w*&Yg]  
appendix                                          附录，附表 "q.uiz+1:  
applicable                                         适用的 Q/9b'^UJ  
applicable laws and regulations                 适用的法规 M)7enp) F.  
application systems                                  应用系统 rWXW}Yg  
apply consistently                              一贯地执行，一贯地实施 EiUV?Gvz  
appropriate                                       适当的，合适的； %-Z~f~<?  
征用，挪用 M}Mzm2d#`  
appropriate authorization                          适当的授权 P>-,6a>  
appropriateness of audit evidence                    审计证据的适当性 Ev16xL8B  
approval                                    批准，核准 Fe.*O`  
assertion                                    (会计报表上的)认定；确认 8.':pY'8"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !*gAGt_  
asset                                                 资产，财产 bB-v ar  
asset restructuring                             资产重组 @
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assignment of duties                                 职责的划分 }[`?#`sW  
assistant                                     助理，助理人员 vNbA/sM  
associated company                                 联属公司，联营公司 N3<Jh  
association                                        联合，结合；协会，社团 GB3B4)cX4Y  
assumption                                       假设，假定 `uHpj`EU  
at a given date                                         在某一特定时日 F948%?a  
attestation                                         鉴证，公证 =jt_1L4  
attestation service                             鉴证服务 }o-P   
audit adjustment                                审计调整 Pa +BE[z  
audit areas                                        审计领域 Rjl__90  
audit conclusion                                审计结论 s_!Z+D$K  
audit effectiveness                             审计效果 }HorR2(`N  
audit efficiency                                  审计效率 ;g jp&g9Q  
audit engagement letter                      审计业务约定书 5QJL0fc  
audit evidence                                          审计证据 H@' @xHv  
audit fee                                    审计费 a7G2C oM8  
audit files                                          审计档案 Ui !|!V-  
audit findings                                     审计中发现的事项 ~*[4DQ[\  
audit implementation stage                        审计实施阶段 0)V-|v`  
audit mark                                        审计标识 ^^l"brPa  
audit materiality                                 审计重要性 z_@zMLs  
audit method                                     审计方法 =osw3"ng  
audit objective                                         审计目标，审计目的 q&T'x> /  
audit of financial statements                      会计报表审计，财务报表审计 ZF(=^.gc  
audit opinion                                     审计意见 wlg#c6#q  
audit period                                      被审计期间，被审计年度 d|RmU/
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audit plan                                          审计计划 79g>7<vp  
audit planning                                    编制审计计划，制定审计计划，审计计划 Po.B cytM  
audit planning stage                                  审计计划阶段 {+9\o ~  
audit procedure                                审计程序 lG>e6[Wc  
audit programme                               审计程序表，具体审计计划 d/rz0L  
audit report                                       审计报告 `0|&T;7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g}QTZT8  
audit report with a qualified opinion                 有保留意见的审计报告 ,D,f9  
audit report with an adverse opinion                否定意见的审计报告 N06O.bji  
audit report with dual dates                      双重日期审计报告 3>)BI(Wl  
audit reporting stage                                 审计报告阶段 ya g  
audit responsibility                                   审计责任 MWh+h7k'  
audit results                                      审计结果 %5?-g[  
audit risk                                          审计风险 i!x5T%x_  
audit sampling                                          审计抽样 arVf"3a  
audit sampling techniques                         审计抽样方法，审计抽样技术 .MARF  
audit strategies                                  审计策略 b2%bgs  
audit summary                                         审计总结，审计小结 6F/ OlK<  
audit team                                         审计小组 %uqD\`-  
audit test                                    审计测试 _J~ta.  
audit trail                                          审计轨迹 14!a)Ijl  
audit work                                        审计工作 {0WIDD  
audit working paper                                 审计工作底稿 $'{`i5XB  
audited financial statement                        审计会计报表，已审计财务报表 %&+R":Bw  
Auditing Guidelines (the～)                      审计规范指南 1";e'?^x  
auditing standards                             审计准则 {}&f\6OI%  
audit-oriented working paper                          (审计)业务类工作底稿 9~%]|_(  
authorisation                                     授权 (A fbS=[  
authorisation of transaction                       交易的授权 L4*fF  
availability                                         可获得性 ikG9l&n  
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balance                                      余额；差额；平衡 `+BaDns  
balance sheet                                    资产负债表 IYg3ve`x  
bank                                                 银行 N<"6=z@w+  
bank account                                    银行账户，银行户头 0*/ r'  
bank statement                                 银行对账单 Qwo9>ClC  
barter transaction                              易货交易，以物换物交易 He-Ja  
basis of audit                                    审计依据 ^I~T$YjC '  
basis of preparation                                (会计报表的)编制基础 c0Ro3j\p  
book of account                               账目，账簿 ^ R^N`V   
borrowing                                         借款，贷款，借债 )/T$H|  
branch                                              分支，分支机构，分店 s5aOAyb*w  
brought forward                                (账户余额等的)承上年，承上期，承上页 ) a\DS yr  
budget                                              预算 5J\|gZQF  
building                                      建筑物；大楼 n.6 0$kR`  
business conditions                                  业务情况，经营情况 q '{<c3&  
business licence                               (企业等的)营业执照 UEQ'D9  
business relation                                业务关系 wt=>{JM  
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