[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 vA.MRu#  
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审计词汇英汉对照 y#$CMf -q^  
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ability to continue as a going concern               持续经营能力 ff1c/c/  
acceptability                                     可接受性，可接受程度 D#/Bx[  
acceptable level of detection risk                     检查风险的可接受水平 C\/L v.  
acceptance of engagement                       接受委托 ]]j uN  
accepting the engagement for the first time              首次接受委托 9RI-Lq`  
access to asset                                         对资产的接触 o7LuKRl   
according to                                     根据，依据，依照 .k \@zQ|Ta  
account balance                                账户余额 uL/m u<  
account for                                       对……进行会计处理，核算；解释 gOOPe5+ J  
accounting                                        会计，会计学 'oC) NpnH  
accounting advisory serve                        会计咨询服务 CC^'@~)?  
accounting firm                                 会计师事务所 9]wN Bd  
accounting information                      会计信息，会计资料 '!a'ZjYyi  
accounting period                             会计期间 ohGfp9H
 
accounting policies                                   会计政策 g2/8~cn8z  
accounting professional bodies                 会计职业组织，会计职业团体 x~j`@k,;  
accounting records                                   会计记录 ApXy=?fc  
accounting responsibility                           会计责任 Q&|\r  
accounting service                             会计服务 :TC@tM~Oy  
accounting standards                                会计准则 rI-%be==  
Accounting Standards for Business Enterprises       企业会计准则 1|6%evPu(  
accounting system                             会计系统 Sa`Xf\  
accounting treatment                                会计处理 az|N-?u  
accuracy                                    准确性，精确性 =6|&Jt  
additional audit procedures                      追加审计程序 N<KS(@v y  
addressee                                         收件人，收信人 R#8L\1l  
Administration of State-owned Assets  (the～)     国有资产管理局 h.s+) fl\  
administrative laws and regulations                 行政法规 E'.7xDN  
adverse impact                                 不利影响，负面影响 )M//l1  
adverse opinion                                反对意见 f &wb  
advisory group                                  咨询组，顾问组 Ktm4 A O  
agency fee                                        代理费，代理费用 h@WhNk7"xa  
aggregate                                          总计，合计为…… f [^Aw(o  
alternation of document and record                 变造文件和记录 }sO&. ME  
alternative audit procedures                      替代审计程序，备选审计程序 wtV#l4  
amend                                              修改，修订 c>~*/%+  
amortisation                                      摊销 ; XN{x  
analytical capacity                             分析能力 %O;bAC_M  
analytical procedures                               分析性程序 1"M]3Kl  
annual financial statements                        年度会计报表，年度财务报表 ZH)="qx[  
appendix                                          附录，附表 ;Nj7qt  
applicable                                         适用的 WYYa/,{9.  
applicable laws and regulations                 适用的法规 Y6L~K?  
application systems                                  应用系统 <)-Sj,  
apply consistently                              一贯地执行，一贯地实施 ;<2G  
appropriate                                       适当的，合适的； 2WV
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征用，挪用 x&T[*i  
appropriate authorization                          适当的授权 Q=20IQp  
appropriateness of audit evidence                    审计证据的适当性 nl,uuc *;  
approval                                    批准，核准 Gvqxi|  
assertion                                    (会计报表上的)认定；确认 2nIw7>.}f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )Z?Ym.0/  
asset                                                 资产，财产 6}Y#=}  
asset restructuring                             资产重组 6Yxh9*N~]  
assignment of duties                                 职责的划分 dg"3rs /?A  
assistant                                     助理，助理人员 SHo$9+  
associated company                                 联属公司，联营公司 VsE9H]v   
association                                        联合，结合；协会，社团 >!1.  
assumption                                       假设，假定 %vhnl'  
at a given date                                         在某一特定时日 o;R2p $  
attestation                                         鉴证，公证 //<nr\oP  
attestation service                             鉴证服务 ,.1Psz^U  
audit adjustment                                审计调整 H_X [t*2  
audit areas                                        审计领域 6U,O*WJ%e  
audit conclusion                                审计结论 > eIP.,9  
audit effectiveness                             审计效果 6WJ)by  
audit efficiency                                  审计效率 :'l^kSP_*C  
audit engagement letter                      审计业务约定书 qC:raH_:  
audit evidence                                          审计证据 bNNr]h8y-  
audit fee                                    审计费 }m;,Q9:+m^  
audit files                                          审计档案 T7u%^xm  
audit findings                                     审计中发现的事项 *P2S6z2  
audit implementation stage                        审计实施阶段 GV69eG3bX#  
audit mark                                        审计标识 ~`\?"s:  
audit materiality                                 审计重要性 MgrLSKLT  
audit method                                     审计方法 usCt#eZK  
audit objective                                         审计目标，审计目的 c+$*$|t=v`  
audit of financial statements                      会计报表审计，财务报表审计 Ix=}
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audit opinion                                     审计意见 m(# LhlX  
audit period                                      被审计期间，被审计年度 2Kyl/C,  
audit plan                                          审计计划 s`'{I8'p/  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ww%=1M]e-  
audit planning stage                                  审计计划阶段 ?ztkE62t  
audit procedure                                审计程序 `FTy+8mw  
audit programme                               审计程序表，具体审计计划 S4Ww5G?.  
audit report                                       审计报告 6ne7]RY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y M\ K%rk  
audit report with a qualified opinion                 有保留意见的审计报告 K&70{r  
audit report with an adverse opinion                否定意见的审计报告 HxK80
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audit report with dual dates                      双重日期审计报告 i/ )am9  
audit reporting stage                                 审计报告阶段 SY^t} A7:/  
audit responsibility                                   审计责任 d>fkA0G/9!  
audit results                                      审计结果 w6GyBo{2O_  
audit risk                                          审计风险 E5xzy/ZQ  
audit sampling                                          审计抽样 1Y@Aixx  
audit sampling techniques                         审计抽样方法，审计抽样技术 pDIVZC  
audit strategies                                  审计策略 IS 2^g>T#1  
audit summary                                         审计总结，审计小结 2fR02={-  
audit team                                         审计小组 ,\ k(x>oy  
audit test                                    审计测试 5^lxj~ F  
audit trail                                          审计轨迹 orfO^;qTY  
audit work                                        审计工作 K3;nY}\>  
audit working paper                                 审计工作底稿 Z99>5\k
 
audited financial statement                        审计会计报表，已审计财务报表 f[a}aZ9)  
Auditing Guidelines (the～)                      审计规范指南 dA0.v+Foz"  
auditing standards                             审计准则 WDPb !-VT  
audit-oriented working paper                          (审计)业务类工作底稿 M)N?qRD  
authorisation                                     授权
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authorisation of transaction                       交易的授权 db6b-Y{
 
availability                                         可获得性 (Cd\G=PK  
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balance                                      余额；差额；平衡 t&CJ%XP  
balance sheet                                    资产负债表 af+IP_6 .  
bank                                                 银行 ]<pjXVRt"  
bank account                                    银行账户，银行户头 \r,Q1n?7  
bank statement                                 银行对账单 2hkRd>)&
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barter transaction                              易货交易，以物换物交易 Vle@4]M\  
basis of audit                                    审计依据 g,95T Bc  
basis of preparation                                (会计报表的)编制基础 Jjv=u  
book of account                               账目，账簿 DRgTe&+  
borrowing                                         借款，贷款，借债 !Kj,9NX{U  
branch                                              分支，分支机构，分店 (?{MEwHG  
brought forward                                (账户余额等的)承上年，承上期，承上页 s,n0jix@  
budget                                              预算 k |%B?\m  
building                                      建筑物；大楼 I'iGt~4$  
business conditions                                  业务情况，经营情况 yo )%J  
business licence                               (企业等的)营业执照 ;@Z#b8a M}  
business relation                                业务关系 ^8Q62  
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