[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 C8ss6+k&  
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审计词汇英汉对照 NsbC0 xLd  
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ability to continue as a going concern               持续经营能力 KWu c*!  
acceptability                                     可接受性，可接受程度 $MW-c*5a  
acceptable level of detection risk                     检查风险的可接受水平 Buxn!s  
acceptance of engagement                       接受委托 YdgDMd-1  
accepting the engagement for the first time              首次接受委托 p7SX,kpt>  
access to asset                                         对资产的接触 {B;<R1  
according to                                     根据，依据，依照 [\i0@  
account balance                                账户余额 @:2<cn`  
account for                                       对……进行会计处理，核算；解释 sd(Yr6~..  
accounting                                        会计，会计学 a4a/]q4T  
accounting advisory serve                        会计咨询服务 0EWov~Y?  
accounting firm                                 会计师事务所 cXcrb4IKD  
accounting information                      会计信息，会计资料 \/qo2'V j`  
accounting period                             会计期间 p~v rr 5  
accounting policies                                   会计政策 KImBQ2^Tu  
accounting professional bodies                 会计职业组织，会计职业团体 w_ gFN%8  
accounting records                                   会计记录 BH`%3Mw  
accounting responsibility                           会计责任 K;ncviGu  
accounting service                             会计服务 FJI%+$]  
accounting standards                                会计准则 "6^~-`O  
Accounting Standards for Business Enterprises       企业会计准则 =`&7pYd,
 
accounting system                             会计系统 vw.rkAGY  
accounting treatment                                会计处理 Kp]\r-5UD>  
accuracy                                    准确性，精确性 f{i~hVF  
additional audit procedures                      追加审计程序  5yA1<&z  
addressee                                         收件人，收信人 )># Y,/q  
Administration of State-owned Assets  (the～)     国有资产管理局 +, IMN)?;z  
administrative laws and regulations                 行政法规 Wi;wu*  
adverse impact                                 不利影响，负面影响 Fa"/p_1  
adverse opinion                                反对意见 )Z/ L  
advisory group                                  咨询组，顾问组 <R;t>~8x  
agency fee                                        代理费，代理费用 M53{e;.kN  
aggregate                                          总计，合计为…… \r.{Ru  
alternation of document and record                 变造文件和记录 {pWb*~!k  
alternative audit procedures                      替代审计程序，备选审计程序 0\B31=N(  
amend                                              修改，修订 <bvbfS  
amortisation                                      摊销 \OzPDN  
analytical capacity                             分析能力 8D H~~by  
analytical procedures                               分析性程序 / 5\gP//9K  
annual financial statements                        年度会计报表，年度财务报表 XJ$mRh0`K  
appendix                                          附录，附表 i(Xz3L#(  
applicable                                         适用的  L- '{
  
applicable laws and regulations                 适用的法规 p1BMQ?=($  
application systems                                  应用系统 *A^`[_y  
apply consistently                              一贯地执行，一贯地实施 bmid;X|  
appropriate                                       适当的，合适的； !^Ly#$-X  
征用，挪用 V(6*wQ` &  
appropriate authorization                          适当的授权 pYRqV  
appropriateness of audit evidence                    审计证据的适当性 },]G +L;R  
approval                                    批准，核准 l* a p$1'  
assertion                                    (会计报表上的)认定；确认 eb` !  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q HU}EE v  
asset                                                 资产，财产 )qID<j#  
asset restructuring                             资产重组 vC [ uEx:  
assignment of duties                                 职责的划分 )'1rZb5  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 t| cL!  
association                                        联合，结合；协会，社团 hvFXYq_[O  
assumption                                       假设，假定 LvPcH  
at a given date                                         在某一特定时日 q,Nhfo(  
attestation                                         鉴证，公证 #F^0uUjq  
attestation service                             鉴证服务 #/,WgsAC  
audit adjustment                                审计调整 Yk^clCB{A(  
audit areas                                        审计领域 QjIn0MJ)Xm  
audit conclusion                                审计结论 o5(~nQ  
audit effectiveness                             审计效果 xHpB/P~  
audit efficiency                                  审计效率 ahUc;S:v#  
audit engagement letter                      审计业务约定书 rlpbLOG`  
audit evidence                                          审计证据 <Pnz$nH:e  
audit fee                                    审计费 0K<|> I  
audit files                                          审计档案 2zPO3xL,  
audit findings                                     审计中发现的事项 [6u8EP0xM  
audit implementation stage                        审计实施阶段 vVyX[
ZZ  
audit mark                                        审计标识 LkwjEJQf  
audit materiality                                 审计重要性 $[6]Ly(F)  
audit method                                     审计方法 uE=pq<  
audit objective                                         审计目标，审计目的 6rll0c~  
audit of financial statements                      会计报表审计，财务报表审计 ~lQ<#*wl  
audit opinion                                     审计意见 |y%M";MI  
audit period                                      被审计期间，被审计年度 #,5v#|u|7  
audit plan                                          审计计划 dRGgiQO  
audit planning                                    编制审计计划，制定审计计划，审计计划 oro^'#ki  
audit planning stage                                  审计计划阶段 !uc"|S?  
audit procedure                                审计程序 xm*6I  
audit programme                               审计程序表，具体审计计划 GF/!@N  
audit report                                       审计报告 +M{A4nYY|1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P
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audit report with a qualified opinion                 有保留意见的审计报告 W1\F-:4L@  
audit report with an adverse opinion                否定意见的审计报告 1"fbQ^4`  
audit report with dual dates                      双重日期审计报告 \1MMz Z4rf  
audit reporting stage                                 审计报告阶段 Pw|J([  
audit responsibility                                   审计责任 Q1 5h \!u  
audit results                                      审计结果 (X?et &  
audit risk                                          审计风险 7Ap==J{a  
audit sampling                                          审计抽样 )OE!vA  
audit sampling techniques                         审计抽样方法，审计抽样技术 mzbMX <  
audit strategies                                  审计策略 rYfN  
audit summary                                         审计总结，审计小结 2'-!9!C  
audit team                                         审计小组 T\OpPSYbl  
audit test                                    审计测试 &<Iz?AVr  
audit trail                                          审计轨迹 _0Z8V[  
audit work                                        审计工作 Naa "^  
audit working paper                                 审计工作底稿 2_C&p6VGj  
audited financial statement                        审计会计报表，已审计财务报表 7H$wpn Zln  
Auditing Guidelines (the～)                      审计规范指南 ;Ob`B@!=b  
auditing standards                             审计准则 x&d:V  
audit-oriented working paper                          (审计)业务类工作底稿 %4I13|<A`  
authorisation                                     授权 1=Y pNXX  
authorisation of transaction                       交易的授权 TD^w|U.  
availability                                         可获得性 N#&/d nV  
B XdV(=PS!a@  
balance                                      余额；差额；平衡 x*a^msY%  
balance sheet                                    资产负债表  )k6O  
bank                                                 银行 ,@Aeo9}  
bank account                                    银行账户，银行户头 ,1ceNF#o
L  
bank statement                                 银行对账单 Y q(CD!  
barter transaction                              易货交易，以物换物交易 \wb
0%> 0  
basis of audit                                    审计依据 3cB=9Y{<  
basis of preparation                                (会计报表的)编制基础 e"^n^_9  
book of account                               账目，账簿 =LyRCrA  
borrowing                                         借款，贷款，借债 F- l!i/  
branch                                              分支，分支机构，分店 \eoJ6IRE\T  
brought forward                                (账户余额等的)承上年，承上期，承上页 }pOJM&I  
budget                                              预算 ;vp[J&=  
building                                      建筑物；大楼 Xo/0lT  
business conditions                                  业务情况，经营情况 \ ~uY);  
business licence                               (企业等的)营业执照 !McRtxq?~  
business relation                                业务关系 lr~c w#h*  
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