[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 1]Gp\P}  
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审计词汇英汉对照 *>p#/'_E  
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ability to continue as a going concern               持续经营能力 \d{S3\7  
acceptability                                     可接受性，可接受程度 "+:IA|1wD  
acceptable level of detection risk                     检查风险的可接受水平 >R}p*=J  
acceptance of engagement                       接受委托 t@\op}Z-M  
accepting the engagement for the first time              首次接受委托 @^kt[$X;  
access to asset                                         对资产的接触 . 'rC'FT  
according to                                     根据，依据，依照 Gfn?1Kt{  
account balance                                账户余额 RP4P"m(
 
account for                                       对……进行会计处理，核算；解释 C!}9[X!7@:  
accounting                                        会计，会计学 \4|o5,+(@  
accounting advisory serve                        会计咨询服务 Rck k  
accounting firm                                 会计师事务所 p/!P kKJ  
accounting information                      会计信息，会计资料 +=A53V[C  
accounting period                             会计期间 AjA.="3  
accounting policies                                   会计政策 73OYHp_j  
accounting professional bodies                 会计职业组织，会计职业团体 <v=T31aS  
accounting records                                   会计记录 "FT(U{^7d  
accounting responsibility                           会计责任 1Qz1 Ehz>  
accounting service                             会计服务 )w++ cC4/5  
accounting standards                                会计准则 
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Accounting Standards for Business Enterprises       企业会计准则 11>K\"K}  
accounting system                             会计系统 {y k0Zef_  
accounting treatment                                会计处理 S 2SJFp  
accuracy                                    准确性，精确性 @d86l.=  
additional audit procedures                      追加审计程序 s5'So@L8  
addressee                                         收件人，收信人 Fxr$j\bm  
Administration of State-owned Assets  (the～)     国有资产管理局 ]DO"2r  
administrative laws and regulations                 行政法规 5?n@.hcL  
adverse impact                                 不利影响，负面影响 R87e"m/C%  
adverse opinion                                反对意见 U}Aoz|
 
advisory group                                  咨询组，顾问组 _Q1[t9P"  
agency fee                                        代理费，代理费用 v}AVIdR  
aggregate                                          总计，合计为…… =^LX,!2zp{  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 hO@VYO  
amend                                              修改，修订 9c_h+XN?y  
amortisation                                      摊销 c={bunnz#  
analytical capacity                             分析能力 [10;Mg  
analytical procedures                               分析性程序 %>G(2)Fb\\  
annual financial statements                        年度会计报表，年度财务报表 >C|i^4ppI  
appendix                                          附录，附表 cc^[u+  
applicable                                         适用的 -O?}-6,_Z  
applicable laws and regulations                 适用的法规 u\
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application systems                                  应用系统 T[YGQT|B  
apply consistently                              一贯地执行，一贯地实施 H_CX5=Nq^  
appropriate                                       适当的，合适的； ]FLi^}ct  
征用，挪用 qJZ5w}  
appropriate authorization                          适当的授权 $ h( B2  
appropriateness of audit evidence                    审计证据的适当性 f
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approval                                    批准，核准 Tn7(A^h'  
assertion                                    (会计报表上的)认定；确认 (;@\gRL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <) `?s  
asset                                                 资产，财产 41[1_p(  
asset restructuring                             资产重组 Uj[E_4h  
assignment of duties                                 职责的划分 c$>$2[*=  
assistant                                     助理，助理人员 A#6\5u  
associated company                                 联属公司，联营公司 VV1I2YcKt  
association                                        联合，结合；协会，社团 lp;=f  
assumption                                       假设，假定 c)tG1|Og]  
at a given date                                         在某一特定时日 #K3`$^0 s  
attestation                                         鉴证，公证 ny]R,D0  
attestation service                             鉴证服务 *=X$j~#X  
audit adjustment                                审计调整 g}B|ZRz+{  
audit areas                                        审计领域 DJmT]Q]o)  
audit conclusion                                审计结论 pGO)9?j_N  
audit effectiveness                             审计效果 viJK%^U=-  
audit efficiency                                  审计效率 /T_ G9zc  
audit engagement letter                      审计业务约定书 %fyah}=  
audit evidence                                          审计证据 Iw<: k  
audit fee                                    审计费 uzx?U3.\  
audit files                                          审计档案 C;6N
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audit findings                                     审计中发现的事项 rIE 
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audit implementation stage                        审计实施阶段 JPt=~e(  
audit mark                                        审计标识 o=1M<dL  
audit materiality                                 审计重要性 M;{btu^a  
audit method                                     审计方法 ,L" 1Ah  
audit objective                                         审计目标，审计目的 h8Bs=T  
audit of financial statements                      会计报表审计，财务报表审计 q)ns ui(  
audit opinion                                     审计意见 sr&hQ  
audit period                                      被审计期间，被审计年度 BSGC.>$s  
audit plan                                          审计计划 [JY1|N  
audit planning                                    编制审计计划，制定审计计划，审计计划 ; SS/bS|  
audit planning stage                                  审计计划阶段 GuV.7&!x  
audit procedure                                审计程序 vThK@P!s  
audit programme                               审计程序表，具体审计计划 QD}'2{M!  
audit report                                       审计报告 Q3$AL@".  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  J(  
audit report with a qualified opinion                 有保留意见的审计报告 K6=i\   
audit report with an adverse opinion                否定意见的审计报告 XRMYR97  
audit report with dual dates                      双重日期审计报告 XPhC*r  
audit reporting stage                                 审计报告阶段 mct$.{~  
audit responsibility                                   审计责任 )\bA'LuFy  
audit results                                      审计结果 mP@<UjxI  
audit risk                                          审计风险 OUd&fUmH  
audit sampling                                          审计抽样 :q .g#:1s  
audit sampling techniques                         审计抽样方法，审计抽样技术 FC:+[.fi  
audit strategies                                  审计策略 S<f]Y4A&  
audit summary                                         审计总结，审计小结 \D9J!K82  
audit team                                         审计小组 "lFS{7  
audit test                                    审计测试 ya<nD'%9  
audit trail                                          审计轨迹 K|q5s]4I  
audit work                                        审计工作 V5MLzW\8  
audit working paper                                 审计工作底稿 8+>r!)Q+  
audited financial statement                        审计会计报表，已审计财务报表 @MS}tZ5  
Auditing Guidelines (the～)                      审计规范指南 ^*{:;F@  
auditing standards                             审计准则 H}R/_5g  
audit-oriented working paper                          (审计)业务类工作底稿 vnNX)$f  
authorisation                                     授权 _NfdJ=[Xh  
authorisation of transaction                       交易的授权 J 8z|ua  
availability                                         可获得性 #^+C kHX  
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balance                                      余额；差额；平衡 P;V$%r`yD  
balance sheet                                    资产负债表  =V- ^  
bank                                                 银行 g69^D  
bank account                                    银行账户，银行户头 LRJY63A  
bank statement                                 银行对账单 ^ucmScl  
barter transaction                              易货交易，以物换物交易 56;^ NE4  
basis of audit                                    审计依据 0%Y8M` ~s7  
basis of preparation                                (会计报表的)编制基础 ps DY}y\"  
book of account                               账目，账簿 *Vbf;=Mb  
borrowing                                         借款，贷款，借债 J<"=c z$  
branch                                              分支，分支机构，分店 KlMSkdmW  
brought forward                                (账户余额等的)承上年，承上期，承上页 V__|NVoOm  
budget                                              预算 Y ,Iv<Hg  
building                                      建筑物；大楼 "Cj{Z@n  
business conditions                                  业务情况，经营情况 qT<OiIMj^  
business licence                               (企业等的)营业执照 $ ]ew<j  
business relation                                业务关系
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