[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 .5|AX6p+^  
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审计词汇英汉对照 YFOSv]w  
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ability to continue as a going concern               持续经营能力 0vNEl3f'O  
acceptability                                     可接受性，可接受程度 )(TaVHJR  
acceptable level of detection risk                     检查风险的可接受水平 JVf8KHDj  
acceptance of engagement                       接受委托 Y*;Z(W.V#  
accepting the engagement for the first time              首次接受委托 4_3Jpz*  
access to asset                                         对资产的接触 |lOxRUf~  
according to                                     根据，依据，依照 7'Y 3T[  
account balance                                账户余额 BusD}9
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account for                                       对……进行会计处理，核算；解释 VlRN  
accounting                                        会计，会计学 )+RTA y[k  
accounting advisory serve                        会计咨询服务 qEPvV  
accounting firm                                 会计师事务所 p;`jmF   
accounting information                      会计信息，会计资料 zm) ]cq
 
accounting period                             会计期间
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accounting policies                                   会计政策 /c'3I  
accounting professional bodies                 会计职业组织，会计职业团体 DvHcT]l>5  
accounting records                                   会计记录 M8a^yoZn  
accounting responsibility                           会计责任 W_
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accounting service                             会计服务 =($RT  
accounting standards                                会计准则 wv<D%nF2|  
Accounting Standards for Business Enterprises       企业会计准则 *Uie{^p?  
accounting system                             会计系统 I!&|L0Qq  
accounting treatment                                会计处理 kLQPa[u4  
accuracy                                    准确性，精确性 /R^Moj<  
additional audit procedures                      追加审计程序 ;E>5<[aa  
addressee                                         收件人，收信人 uQazUFw  
Administration of State-owned Assets  (the～)     国有资产管理局 ]c]rIOTN  
administrative laws and regulations                 行政法规 _"SE^_&c  
adverse impact                                 不利影响，负面影响 ne
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adverse opinion                                反对意见 _}R?&yO  
advisory group                                  咨询组，顾问组 `G&W%CHB  
agency fee                                        代理费，代理费用 ]+;1)  
aggregate                                          总计，合计为…… 7YsBwo  
alternation of document and record                 变造文件和记录 *gfx'$  
alternative audit procedures                      替代审计程序，备选审计程序 <DP_`[+C  
amend                                              修改，修订 Ks.m5R  
amortisation                                      摊销 =fG c?PQ  
analytical capacity                             分析能力 a_XM2dc%  
analytical procedures                               分析性程序 p0~=
 
annual financial statements                        年度会计报表，年度财务报表 Hq[d!qc  
appendix                                          附录，附表 'uS!rKkQlu  
applicable                                         适用的 *`OgwMr)M  
applicable laws and regulations                 适用的法规 ,IoPK!5xy  
application systems                                  应用系统 pXf@Y}mH  
apply consistently                              一贯地执行，一贯地实施 87P{vf#  
appropriate                                       适当的，合适的； m6tbN/EJZ  
征用，挪用 < gB>j\:  
appropriate authorization                          适当的授权 {2G9>'  
appropriateness of audit evidence                    审计证据的适当性 &M(=#pq9  
approval                                    批准，核准 EM!#FJh  
assertion                                    (会计报表上的)认定；确认 Q1J./C}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ["|AD,$%  
asset                                                 资产，财产 t=s yo->  
asset restructuring                             资产重组 gQ4Q h;  
assignment of duties                                 职责的划分 5 !u.w  
assistant                                     助理，助理人员 RpPbjz~  
associated company                                 联属公司，联营公司 Wc [@,  
association                                        联合，结合；协会，社团 a3e<<<Z>R  
assumption                                       假设，假定 </F@5*  
at a given date                                         在某一特定时日 ;> **+ezF  
attestation                                         鉴证，公证 l [lUmE  
attestation service                             鉴证服务 RFd.L@-]  
audit adjustment                                审计调整 FJKW=1=,  
audit areas                                        审计领域 7|LJwXQ-  
audit conclusion                                审计结论 (e sTb,  
audit effectiveness                             审计效果 "@U9'rKx  
audit efficiency                                  审计效率 w^MU$ubx  
audit engagement letter                      审计业务约定书 z
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audit evidence                                          审计证据 |P7c {  
audit fee                                    审计费 ^(y=DJ7  
audit files                                          审计档案 Fq/?0B8  
audit findings                                     审计中发现的事项 Sp$~)f'  
audit implementation stage                        审计实施阶段 G6K;3B  
audit mark                                        审计标识 RaT(^b(  
audit materiality                                 审计重要性 Y,EReamp  
audit method                                     审计方法 {|?OKCG{  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 V&`\ s5Q  
audit period                                      被审计期间，被审计年度 Nw ;BhBt  
audit plan                                          审计计划 $O"S*) 9  
audit planning                                    编制审计计划，制定审计计划，审计计划 TY~8`+bJ  
audit planning stage                                  审计计划阶段 4GWt.+{J$  
audit procedure                                审计程序 oT2h'gu")  
audit programme                               审计程序表，具体审计计划 pFi.
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audit report                                       审计报告 :q=u+h_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 
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audit report with a qualified opinion                 有保留意见的审计报告 3Tze`Q 9  
audit report with an adverse opinion                否定意见的审计报告 hZ|*=/3k  
audit report with dual dates                      双重日期审计报告 7[5g_D t  
audit reporting stage                                 审计报告阶段 ?:l3O_U5  
audit responsibility                                   审计责任 (7BG~T
 
audit results                                      审计结果 S|! )_RL  
audit risk                                          审计风险 H&jK|]UXoO  
audit sampling                                          审计抽样 ^2E\{$J
 
audit sampling techniques                         审计抽样方法，审计抽样技术 yoa"21E$  
audit strategies                                  审计策略 `<&RZB2  
audit summary                                         审计总结，审计小结 z-fP#.  
audit team                                         审计小组 *(6vO{  
audit test                                    审计测试 gQaBQq9  
audit trail                                          审计轨迹 <>/0;J1<  
audit work                                        审计工作 t"M&Yy  
audit working paper                                 审计工作底稿 )W9W8>Cc5_  
audited financial statement                        审计会计报表，已审计财务报表 5=%:CN!/@p  
Auditing Guidelines (the～)                      审计规范指南 h|OqM:J
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auditing standards                             审计准则 P#-9{T  
audit-oriented working paper                          (审计)业务类工作底稿 \Z9+U:n  
authorisation                                     授权 JU+Uzp   
authorisation of transaction                       交易的授权 e! V`cg0  
availability                                         可获得性 ~]f+  
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balance                                      余额；差额；平衡 K{)N:|y%!$  
balance sheet                                    资产负债表 ;;rEv 5 /  
bank                                                 银行 z%cq%P8g  
bank account                                    银行账户，银行户头 $"&0  
bank statement                                 银行对账单 \jLn5$OW  
barter transaction                              易货交易，以物换物交易 =au7'i|6  
basis of audit                                    审计依据 <#AS[Q[N  
basis of preparation                                (会计报表的)编制基础 x 'Pp!  
book of account                               账目，账簿 !G E-5\*  
borrowing                                         借款，贷款，借债 r0kJx$f  
branch                                              分支，分支机构，分店 zf-)c1$*r  
brought forward                                (账户余额等的)承上年，承上期，承上页 gyi<ot;  
budget                                              预算 P 1`X<A  
building                                      建筑物；大楼 1SIhW:C  
business conditions                                  业务情况，经营情况 j3{8]D  
business licence                               (企业等的)营业执照 q\wT[W31@  
business relation                                业务关系 EIZSV>  
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