[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 A+3SLB  
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审计词汇英汉对照 6|~^P!&  
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ability to continue as a going concern               持续经营能力 @`dlhz  
acceptability                                     可接受性，可接受程度 ;S '?l
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acceptable level of detection risk                     检查风险的可接受水平 ]!&$&t8.  
acceptance of engagement                       接受委托 %S'+x[4W  
accepting the engagement for the first time              首次接受委托 U7?v4O]D[  
access to asset                                         对资产的接触 {
/H<_  
according to                                     根据，依据，依照 igW* {)h3  
account balance                                账户余额 Od)y4nr3~  
account for                                       对……进行会计处理，核算；解释 E 2d'P  
accounting                                        会计，会计学 ^ nI2<P  
accounting advisory serve                        会计咨询服务 +`_0tM1  
accounting firm                                 会计师事务所 D}LM(s3li7  
accounting information                      会计信息，会计资料 9@yF7  
accounting period                             会计期间 JWIY0iP  
accounting policies                                   会计政策 _+'!l'`  
accounting professional bodies                 会计职业组织，会计职业团体 x7U=1y(  
accounting records                                   会计记录 U||GeEd  
accounting responsibility                           会计责任 N2"B\  
accounting service                             会计服务 \~"Ub"~I  
accounting standards                                会计准则 {:|3V 7X  
Accounting Standards for Business Enterprises       企业会计准则 
zQG{j\  
accounting system                             会计系统 @uldD"MJ<]  
accounting treatment                                会计处理 <|jh3Hlp  
accuracy                                    准确性，精确性 5af0- hj  
additional audit procedures                      追加审计程序 ,(pp+hNq  
addressee                                         收件人，收信人 xcU!bDV  
Administration of State-owned Assets  (the～)     国有资产管理局 sQac%.H;`U  
administrative laws and regulations                 行政法规 KE@+I.x  
adverse impact                                 不利影响，负面影响 f
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adverse opinion                                反对意见 [&PF ;)i  
advisory group                                  咨询组，顾问组 6Eu(C]nC(  
agency fee                                        代理费，代理费用 7XK0vKmW3  
aggregate                                          总计，合计为…… O~6%Iz`  
alternation of document and record                 变造文件和记录 h]s~w  
alternative audit procedures                      替代审计程序，备选审计程序 c|;n)as9(%  
amend                                              修改，修订 4P k%+l  
amortisation                                      摊销 #-<Go
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analytical capacity                             分析能力 kuD$]A Q`&  
analytical procedures                               分析性程序 5dI=;L>D  
annual financial statements                        年度会计报表，年度财务报表 HyVV,q
^E  
appendix                                          附录，附表 H8FvI"J  
applicable                                         适用的 ]i$y;]f  
applicable laws and regulations                 适用的法规 h_[
{- WC  
application systems                                  应用系统 gS5MoW1  
apply consistently                              一贯地执行，一贯地实施 } &B6  
appropriate                                       适当的，合适的； Syy{ ^Ae}  
征用，挪用 6]Hwr_/tk  
appropriate authorization                          适当的授权 zMFTkDY  
appropriateness of audit evidence                    审计证据的适当性 C2"^YRN,  
approval                                    批准，核准 m^}|LB:5  
assertion                                    (会计报表上的)认定；确认 ={sjoMW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WSu6chz)  
asset                                                 资产，财产 $t.oGd@N  
asset restructuring                             资产重组 Sb/?<$>  
assignment of duties                                 职责的划分 ,"(G  
assistant                                     助理，助理人员 zR?R,k)m  
associated company                                 联属公司，联营公司 $jg[6`L$  
association                                        联合，结合；协会，社团 1>j,v+  
assumption                                       假设，假定 W~;Jsd=f  
at a given date                                         在某一特定时日 QQ.?A(U7  
attestation                                         鉴证，公证 kt2_WW[  
attestation service                             鉴证服务 aC\f;&P>  
audit adjustment                                审计调整 b;UBvwY_  
audit areas                                        审计领域 E6TeZ%g  
audit conclusion                                审计结论 '7sf)0\:<p  
audit effectiveness                             审计效果 WJhTU@'  
audit efficiency                                  审计效率 BZ?3=S1*  
audit engagement letter                      审计业务约定书 4k<o  
audit evidence                                          审计证据 IDH~nMz  
audit fee                                    审计费 :^3)[.m  
audit files                                          审计档案 kg]6q T;Y  
audit findings                                     审计中发现的事项 ly17FLJ].  
audit implementation stage                        审计实施阶段 a+cMXMf  
audit mark                                        审计标识 KHML!f=mu  
audit materiality                                 审计重要性 (yqe4  
audit method                                     审计方法 ["EXSptB  
audit objective                                         审计目标，审计目的 C!*!n^qA  
audit of financial statements                      会计报表审计，财务报表审计 @F<{/|P  
audit opinion                                     审计意见 FfJ;r'eGs  
audit period                                      被审计期间，被审计年度 SWV*w[X<X  
audit plan                                          审计计划 FpRYffT 9u  
audit planning                                    编制审计计划，制定审计计划，审计计划 B-rE8 \  
audit planning stage                                  审计计划阶段 5;/n`Bd  
audit procedure                                审计程序 Xkhd"Axi  
audit programme                               审计程序表，具体审计计划 Kq3c Kp4  
audit report                                       审计报告 &L+uu',M0c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "CJ~BJI%  
audit report with a qualified opinion                 有保留意见的审计报告 8~C_ng-wn  
audit report with an adverse opinion                否定意见的审计报告 H~+A6g]T  
audit report with dual dates                      双重日期审计报告 z!"vez  
audit reporting stage                                 审计报告阶段 [P`e@$  
audit responsibility                                   审计责任 <
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audit results                                      审计结果 1y'Y+1.<  
audit risk                                          审计风险 (4+P7Z,Nc  
audit sampling                                          审计抽样 Z v@nK%#J  
audit sampling techniques                         审计抽样方法，审计抽样技术 2CzhaO  
audit strategies                                  审计策略 $ZBYOA  
audit summary                                         审计总结，审计小结 oZvG Kf
 
audit team                                         审计小组 ,
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audit test                                    审计测试 o6[.$C  
audit trail                                          审计轨迹 z$%twBg}#  
audit work                                        审计工作 a_>|N
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audit working paper                                 审计工作底稿 G tI )O}  
audited financial statement                        审计会计报表，已审计财务报表 Lb/GL\J)  
Auditing Guidelines (the～)                      审计规范指南 @Dh2@2`>  
auditing standards                             审计准则 N y'\Q"Y]  
audit-oriented working paper                          (审计)业务类工作底稿 vV}w>A p[  
authorisation                                     授权 }<04\t?  
authorisation of transaction                       交易的授权 2FIL@f|\7z  
availability                                         可获得性 y@3p5o9lv-  
B AoS7B:T;!  
balance                                      余额；差额；平衡 f jx`|MJ  
balance sheet                                    资产负债表 R@o&c%K"  
bank                                                 银行 U N9hZ>9  
bank account                                    银行账户，银行户头 ]3_b 3@k  
bank statement                                 银行对账单 qiNVaV\wr|  
barter transaction                              易货交易，以物换物交易 JX
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basis of audit                                    审计依据 =u<:'\_  
basis of preparation                                (会计报表的)编制基础
KxkBP/`3Q  
book of account                               账目，账簿 FJ;I1~??  
borrowing                                         借款，贷款，借债 vgwpuRL5b  
branch                                              分支，分支机构，分店 UHZuH?|@  
brought forward                                (账户余额等的)承上年，承上期，承上页 h[mT4e3c  
budget                                              预算 N[e,){v  
building                                      建筑物；大楼 4VJUu`[  
business conditions                                  业务情况，经营情况 5RP kAC  
business licence                               (企业等的)营业执照 vF27+/2+R  
business relation                                业务关系 -'&/7e6>y  
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