[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 G
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审计词汇英汉对照 j}1zdA  
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ability to continue as a going concern               持续经营能力 1x)ZB~L  
acceptability                                     可接受性，可接受程度 K+*Q@R D  
acceptable level of detection risk                     检查风险的可接受水平 asJ!NvVG'  
acceptance of engagement                       接受委托 =,y |00l  
accepting the engagement for the first time              首次接受委托 JyLa#\ R  
access to asset                                         对资产的接触 hR#-u1C  
according to                                     根据，依据，依照 e~l#4{w  
account balance                                账户余额 DdQ;Q5|  
account for                                       对……进行会计处理，核算；解释 );V2?G`/  
accounting                                        会计，会计学 }`(N:p  
accounting advisory serve                        会计咨询服务 $ _
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accounting firm                                 会计师事务所 \u,}vppz  
accounting information                      会计信息，会计资料 lot%N(mB`  
accounting period                             会计期间 H}hFFI)#Oo  
accounting policies                                   会计政策 {\H/y c|@  
accounting professional bodies                 会计职业组织，会计职业团体 $+JS&k/'m  
accounting records                                   会计记录 O.aG[wm8  
accounting responsibility                           会计责任 ^I8 Esl8  
accounting service                             会计服务 fyTAou6hI  
accounting standards                                会计准则 /1N6X.Zb  
Accounting Standards for Business Enterprises       企业会计准则 b -ll  
accounting system                             会计系统 {7u[1[L1  
accounting treatment                                会计处理 j9Ybx#  
accuracy                                    准确性，精确性 r ={c,i  
additional audit procedures                      追加审计程序 [^CV>RuO  
addressee                                         收件人，收信人 Y3.$G1{#0w  
Administration of State-owned Assets  (the～)     国有资产管理局 +T/FeVQ  
administrative laws and regulations                 行政法规 K 0gI):  
adverse impact                                 不利影响，负面影响 ]i(-I <`  
adverse opinion                                反对意见 \B F*m"lz  
advisory group                                  咨询组，顾问组 >~%e$a7}+  
agency fee                                        代理费，代理费用 }En  
aggregate                                          总计，合计为…… Z4<L$i;/jN  
alternation of document and record                 变造文件和记录 F+R?a+e  
alternative audit procedures                      替代审计程序，备选审计程序 pl@O N"=[  
amend                                              修改，修订 O[tvR:Nh  
amortisation                                      摊销 glDcUCF3  
analytical capacity                             分析能力 W} WI; cI  
analytical procedures                               分析性程序 b@RHc!,>jV  
annual financial statements                        年度会计报表，年度财务报表 vEf4HZ&w  
appendix                                          附录，附表 +$4(zPs@  
applicable                                         适用的 'z76Sa  
applicable laws and regulations                 适用的法规 x{D yTtX<  
application systems                                  应用系统 =qN2Xg/  
apply consistently                              一贯地执行，一贯地实施 SJD@&m%?[  
appropriate                                       适当的，合适的； mc=LP>uoS  
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appropriate authorization                          适当的授权 3bO(?l`3h  
appropriateness of audit evidence                    审计证据的适当性 R1Sy9x .  
approval                                    批准，核准 COH<Tj  
assertion                                    (会计报表上的)认定；确认 5F`;yh+e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g^*<f8 ~d  
asset                                                 资产，财产 %X#zj"  
asset restructuring                             资产重组 pv|Pm  
assignment of duties                                 职责的划分 NM ]bgpP  
assistant                                     助理，助理人员 d%l{V6  
associated company                                 联属公司，联营公司 %%(R@kh 9  
association                                        联合，结合；协会，社团 wFG3KzEq ~  
assumption                                       假设，假定 {U&.D [{&  
at a given date                                         在某一特定时日 &-(463  
attestation                                         鉴证，公证 LYlDc;<A  
attestation service                             鉴证服务 + QQS={  
audit adjustment                                审计调整 o7IxJCL=Q  
audit areas                                        审计领域 ss;R8:5  
audit conclusion                                审计结论 d,Y_GCZ7|W  
audit effectiveness                             审计效果 X,9 M"E 2  
audit efficiency                                  审计效率 THmb
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audit engagement letter                      审计业务约定书 t_mIOm)S%  
audit evidence                                          审计证据 j* ~T1i
 
audit fee                                    审计费 6e&>rq6C  
audit files                                          审计档案 >2#8B  
audit findings                                     审计中发现的事项 cuOvN"nuNj  
audit implementation stage                        审计实施阶段 %,+leKs  
audit mark                                        审计标识 R|i/lEq  
audit materiality                                 审计重要性 apE  
audit method                                     审计方法 sz9L8f2  
audit objective                                         审计目标，审计目的 ^eW}XRI  
audit of financial statements                      会计报表审计，财务报表审计 2<M= L1\  
audit opinion                                     审计意见 9"g6C<  
audit period                                      被审计期间，被审计年度 DTW D|M  
audit plan                                          审计计划 Y@PI {;!  
audit planning                                    编制审计计划，制定审计计划，审计计划 2NB L}x  
audit planning stage                                  审计计划阶段 `xrmT t X  
audit procedure                                审计程序 T |tOTk  
audit programme                               审计程序表，具体审计计划 KK@.~
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audit report                                       审计报告 LjV]0%j?r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $s<N
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audit report with a qualified opinion                 有保留意见的审计报告 LM2TZ  
audit report with an adverse opinion                否定意见的审计报告 @LJpdvb  
audit report with dual dates                      双重日期审计报告 ^ns@O+Fk  
audit reporting stage                                 审计报告阶段 *L!!]Q2c  
audit responsibility                                   审计责任 Y!;|ld  
audit results                                      审计结果 P./VmY'  
audit risk                                          审计风险 !UFfsNiXZ  
audit sampling                                          审计抽样 z0/} !  
audit sampling techniques                         审计抽样方法，审计抽样技术 T?4G'84nN  
audit strategies                                  审计策略 (
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audit summary                                         审计总结，审计小结 D%JlbH8  
audit team                                         审计小组 O]qU[y+  
audit test                                    审计测试 *OQG4aWy  
audit trail                                          审计轨迹 LzYO$Ir:g  
audit work                                        审计工作 {
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audit working paper                                 审计工作底稿 6Zn @2PGEl  
audited financial statement                        审计会计报表，已审计财务报表 !0N7^Z"gtz  
Auditing Guidelines (the～)                      审计规范指南 m*mm\wN5  
auditing standards                             审计准则 NV#FvM/#"  
audit-oriented working paper                          (审计)业务类工作底稿 Y@ZaJ@%9@  
authorisation                                     授权 OQ9x*TmK  
authorisation of transaction                       交易的授权 s|D>-  
availability                                         可获得性 JgHM?AWg|  
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balance                                      余额；差额；平衡 8uA,iYD  
balance sheet                                    资产负债表 7.j[a*^  
bank                                                 银行 T~b>B`_  
bank account                                    银行账户，银行户头 cHa]xmy%r'  
bank statement                                 银行对账单 $-On~u0g  
barter transaction                              易货交易，以物换物交易 1Z,[|wJ  
basis of audit                                    审计依据 C)cwAU|h#  
basis of preparation                                (会计报表的)编制基础 Yq/.-4y  
book of account                               账目，账簿 &.Zb,r$Y  
borrowing                                         借款，贷款，借债 eAqz3#_My  
branch                                              分支，分支机构，分店 HI@syFaJM  
brought forward                                (账户余额等的)承上年，承上期，承上页 5aa<qtUjH  
budget                                              预算 &7_Qd4=08w  
building                                      建筑物；大楼 E#s)52z=B  
business conditions                                  业务情况，经营情况 Kt(-@\)!  
business licence                               (企业等的)营业执照 Pzb|t+"$  
business relation                                业务关系 Rar"B
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