[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 s
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审计词汇英汉对照 #>ob1b|  
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ability to continue as a going concern               持续经营能力 i<b-$9  
acceptability                                     可接受性，可接受程度 RD|D
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acceptable level of detection risk                     检查风险的可接受水平 r6QshCA"  
acceptance of engagement                       接受委托 _m.w5n
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accepting the engagement for the first time              首次接受委托 z@21Z`,  
access to asset                                         对资产的接触 lS96Z3k"SB  
according to                                     根据，依据，依照 `6:B0-r  
account balance                                账户余额 Xm
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account for                                       对……进行会计处理，核算；解释 A`:a T{j  
accounting                                        会计，会计学 I !J'  
accounting advisory serve                        会计咨询服务 rk-GQ#SKU  
accounting firm                                 会计师事务所 sW,JnR  
accounting information                      会计信息，会计资料 "}x%5/(  
accounting period                             会计期间 t}YT +S  
accounting policies                                   会计政策 !kS/Ei  
accounting professional bodies                 会计职业组织，会计职业团体 [0n[\& 0  
accounting records                                   会计记录 }3}H}  
accounting responsibility                           会计责任 q"e]\Tb=we  
accounting service                             会计服务 KK}ox%j  
accounting standards                                会计准则 TYKs2+S6  
Accounting Standards for Business Enterprises       企业会计准则 h5Ee*De  
accounting system                             会计系统 6Vj=SYK  
accounting treatment                                会计处理 &\y`9QpVF  
accuracy                                    准确性，精确性 gkmV;0  
additional audit procedures                      追加审计程序 d.0K~M  
addressee                                         收件人，收信人 RG.wu6Av  
Administration of State-owned Assets  (the～)     国有资产管理局 "U-dw%b}b  
administrative laws and regulations                 行政法规 mIZ6[ ?  
adverse impact                                 不利影响，负面影响 = inp>L  
adverse opinion                                反对意见 E1`TQA  
advisory group                                  咨询组，顾问组 U0;pl
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agency fee                                        代理费，代理费用 ni85Ne$  
aggregate                                          总计，合计为…… \c}pzBFd  
alternation of document and record                 变造文件和记录 +# 3e<+!F  
alternative audit procedures                      替代审计程序，备选审计程序 al"=ld(  
amend                                              修改，修订 aD+4uGN  
amortisation                                      摊销 b
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analytical capacity                             分析能力 ox*>HkV  
analytical procedures                               分析性程序 }/lyrj
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annual financial statements                        年度会计报表，年度财务报表 /
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appendix                                          附录，附表 @'9m()%-]g  
applicable                                         适用的 Xp.$FJ1)  
applicable laws and regulations                 适用的法规 klR\7+lK  
application systems                                  应用系统 [w90gp1O[  
apply consistently                              一贯地执行，一贯地实施 8'"=y}]H~  
appropriate                                       适当的，合适的； dmWCNeja.  
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appropriate authorization                          适当的授权 61w ({F  
appropriateness of audit evidence                    审计证据的适当性 LS$zA>:  
approval                                    批准，核准 "~ mY4WVG  
assertion                                    (会计报表上的)认定；确认 $^_6,uBM[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B@U'7`v  
asset                                                 资产，财产 !zfKj0^  
asset restructuring                             资产重组 HbRv U}C1  
assignment of duties                                 职责的划分 xnfJruT  
assistant                                     助理，助理人员 D94bq_2}  
associated company                                 联属公司，联营公司 & 'CUc/,  
association                                        联合，结合；协会，社团 #jh5%@  
assumption                                       假设，假定 #aQQd8  
at a given date                                         在某一特定时日 J5(^VKj  
attestation                                         鉴证，公证 \(RD5@=!4#  
attestation service                             鉴证服务 osl\j]U8  
audit adjustment                                审计调整 .1}1e;f-  
audit areas                                        审计领域 I~;w Q  
audit conclusion                                审计结论 @qpj0i+>*  
audit effectiveness                             审计效果 D4\[D8
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audit efficiency                                  审计效率 tpblm|sW  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 Sn0kJIb }  
audit fee                                    审计费 K9-9 c"cz  
audit files                                          审计档案 B 6z 'Q  
audit findings                                     审计中发现的事项 HB{'MBs  
audit implementation stage                        审计实施阶段 i),bAU!+m  
audit mark                                        审计标识 tY>Zy1hlI  
audit materiality                                 审计重要性 16>D?;2o(  
audit method                                     审计方法 I tb_ H  
audit objective                                         审计目标，审计目的 ZS%W/.?  
audit of financial statements                      会计报表审计，财务报表审计 q|:wzdmNZ  
audit opinion                                     审计意见 @dUN3,}  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 1Au+X3  
audit planning                                    编制审计计划，制定审计计划，审计计划 X5\xq+Ih  
audit planning stage                                  审计计划阶段 :w-:B^VB  
audit procedure                                审计程序 2kt0Rxg  
audit programme                               审计程序表，具体审计计划 ~8yh,U  
audit report                                       审计报告 BN `2UVH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jo^c> ur  
audit report with a qualified opinion                 有保留意见的审计报告 $_iE^zZaU^  
audit report with an adverse opinion                否定意见的审计报告 ]BUirJ,2  
audit report with dual dates                      双重日期审计报告 *:Rs\QH   
audit reporting stage                                 审计报告阶段 <=V{tl  
audit responsibility                                   审计责任 op\$(7<d-  
audit results                                      审计结果 F(#?-MCs  
audit risk                                          审计风险 S@Rd>4  
audit sampling                                          审计抽样 ,zdGY]$  
audit sampling techniques                         审计抽样方法，审计抽样技术 `IEA  
audit strategies                                  审计策略 b"Q8[k |d  
audit summary                                         审计总结，审计小结 tRpY+s~Fq  
audit team                                         审计小组 $~iZaX8&  
audit test                                    审计测试 f@$W5*j  
audit trail                                          审计轨迹 BM/o7%]n  
audit work                                        审计工作 eZ+6U`^t  
audit working paper                                 审计工作底稿 cFt&Efj  
audited financial statement                        审计会计报表，已审计财务报表 " p*'H
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Auditing Guidelines (the～)                      审计规范指南 p#{y9s4h  
auditing standards                             审计准则 swxX3GR  
audit-oriented working paper                          (审计)业务类工作底稿 ; Y[D#Ja-  
authorisation                                     授权 e6>G8d  
authorisation of transaction                       交易的授权 @,n)1*{P  
availability                                         可获得性 oX8EY l  
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balance                                      余额；差额；平衡 Eamt_/LKf  
balance sheet                                    资产负债表 Z[OX{_2]K  
bank                                                 银行 Ku%tM7ad  
bank account                                    银行账户，银行户头 *V%"q|L8  
bank statement                                 银行对账单 y]0O"X-G  
barter transaction                              易货交易，以物换物交易 tc0;Ake-&  
basis of audit                                    审计依据 e`s 1z|h  
basis of preparation                                (会计报表的)编制基础 GTM0Qvf?  
book of account                               账目，账簿 `hZh}K^  
borrowing                                         借款，贷款，借债  =aZ d>{Y  
branch                                              分支，分支机构，分店 NJQ)Ttt  
brought forward                                (账户余额等的)承上年，承上期，承上页 kqm(D#  
budget                                              预算 DH yv^  
building                                      建筑物；大楼 Ga5*tWj  
business conditions                                  业务情况，经营情况 4hy-M>!D|  
business licence                               (企业等的)营业执照 5, ,~k=  
business relation                                业务关系 mpug#i6q  
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