[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 [$:@X V(  
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审计词汇英汉对照 b`]M|C [5  
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ability to continue as a going concern               持续经营能力 \^s2W:c  
acceptability                                     可接受性，可接受程度 =c]a {|W?  
acceptable level of detection risk                     检查风险的可接受水平 'z](xG<  
acceptance of engagement                       接受委托 1PIzV:L\  
accepting the engagement for the first time              首次接受委托 @LC~*_y   
access to asset                                         对资产的接触 R-C5*$  
according to                                     根据，依据，依照 bX&e_Pd  
account balance                                账户余额 5G oK"F0i  
account for                                       对……进行会计处理，核算；解释 >;}] pI0T  
accounting                                        会计，会计学 =LqL@5Xr  
accounting advisory serve                        会计咨询服务 Xq%*#)M;  
accounting firm                                 会计师事务所 #NMJZ  
accounting information                      会计信息，会计资料 L5C2ng>  
accounting period                             会计期间 MLeX;He  
accounting policies                                   会计政策 :p$EiR  
accounting professional bodies                 会计职业组织，会计职业团体 TK %<a/  
accounting records                                   会计记录 qOgtGN}k  
accounting responsibility                           会计责任 kYtHX~@  
accounting service                             会计服务 4@/z  
accounting standards                                会计准则 *#GDi'0  
Accounting Standards for Business Enterprises       企业会计准则 PvuAg(?  
accounting system                             会计系统 qAORWc  
accounting treatment                                会计处理 H9:%6sds  
accuracy                                    准确性，精确性 X\'E4  
additional audit procedures                      追加审计程序 $2is3;h  
addressee                                         收件人，收信人 We\Y \*!v  
Administration of State-owned Assets  (the～)     国有资产管理局 D{W SKn  
administrative laws and regulations                 行政法规 a+'}XEhSC:  
adverse impact                                 不利影响，负面影响 k%!VP=c4s  
adverse opinion                                反对意见 &58 {  
advisory group                                  咨询组，顾问组 rFO_fIJno  
agency fee                                        代理费，代理费用 59~FpjJ  
aggregate                                          总计，合计为…… ^f6 {0  
alternation of document and record                 变造文件和记录 $>(9~Yh0  
alternative audit procedures                      替代审计程序，备选审计程序  )Oo2<:"  
amend                                              修改，修订 *@~`d*d  
amortisation                                      摊销 a>?p.!BM  
analytical capacity                             分析能力 ?4MSgu  
analytical procedures                               分析性程序 kMqD iJ  
annual financial statements                        年度会计报表，年度财务报表 qkiJHT  
appendix                                          附录，附表 IuDT=A  
applicable                                         适用的 o[n<M>@  
applicable laws and regulations                 适用的法规 i#tbdx#  
application systems                                  应用系统 W1;=J^<&1  
apply consistently                              一贯地执行，一贯地实施 9D%qXU  
appropriate                                       适当的，合适的； u(8 ~4P0w  
征用，挪用 pqOA/^ar  
appropriate authorization                          适当的授权 r:
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appropriateness of audit evidence                    审计证据的适当性 %B0w~[!4}  
approval                                    批准，核准 Dl&PL  
assertion                                    (会计报表上的)认定；确认 [~!.a\[RW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b24di  
asset                                                 资产，财产 *^ey]),f54  
asset restructuring                             资产重组 C)U #T)  
assignment of duties                                 职责的划分 nZ541o@t9  
assistant                                     助理，助理人员 i'Wcf1I-=  
associated company                                 联属公司，联营公司 Q|Nzbmwh  
association                                        联合，结合；协会，社团 2c"/QT  
assumption                                       假设，假定 gu^_iU  
at a given date                                         在某一特定时日 \u{Jf'g  
attestation                                         鉴证，公证 ~K_]N/ >  
attestation service                             鉴证服务 $vW^n4!  
audit adjustment                                审计调整 j6RJC  
audit areas                                        审计领域 :&qC<UD  
audit conclusion                                审计结论 5"$e=y/  
audit effectiveness                             审计效果 prqyoCfq  
audit efficiency                                  审计效率 7KeXWW/d  
audit engagement letter                      审计业务约定书 2.!1kije  
audit evidence                                          审计证据 dZ.}j&ZH'  
audit fee                                    审计费 G2=F8kL  
audit files                                          审计档案 5d>nIKW  
audit findings                                     审计中发现的事项 v*smI7aH  
audit implementation stage                        审计实施阶段 5Ws5X_?d  
audit mark                                        审计标识 8I<_w4fC  
audit materiality                                 审计重要性 @ ;g`+:=  
audit method                                     审计方法 i
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audit objective                                         审计目标，审计目的 ;tXB46  
audit of financial statements                      会计报表审计，财务报表审计 /L)?> tg  
audit opinion                                     审计意见 o*?[_{xW  
audit period                                      被审计期间，被审计年度 FK-}i|di  
audit plan                                          审计计划 e',hC0&S  
audit planning                                    编制审计计划，制定审计计划，审计计划 qK{|Q  
audit planning stage                                  审计计划阶段 IES41y<  
audit procedure                                审计程序 ~K4k'   
audit programme                               审计程序表，具体审计计划 TlM'g6SQS  
audit report                                       审计报告 {bW"~
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 LQ~L
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audit report with a qualified opinion                 有保留意见的审计报告 A1mYkG)l  
audit report with an adverse opinion                否定意见的审计报告 "9)1K!tH  
audit report with dual dates                      双重日期审计报告 aIQrb  
audit reporting stage                                 审计报告阶段 _e;N'DZ  
audit responsibility                                   审计责任 H<v c\r  
audit results                                      审计结果 }~myf\$  
audit risk                                          审计风险 q2[+-B)m  
audit sampling                                          审计抽样 5JO[+>  
audit sampling techniques                         审计抽样方法，审计抽样技术 A"Tc^Ij  
audit strategies                                  审计策略 l0eANB%Y=@  
audit summary                                         审计总结，审计小结 #Y/97_2 xa  
audit team                                         审计小组 zfM<x,XdY  
audit test                                    审计测试 9`OG  
audit trail                                          审计轨迹 V;M3z9xd  
audit work                                        审计工作 '~ j
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audit working paper                                 审计工作底稿 ^nG1/}  
audited financial statement                        审计会计报表，已审计财务报表 rd|@*
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Auditing Guidelines (the～)                      审计规范指南 ;5&k/CB1  
auditing standards                             审计准则 516VQ<?B  
audit-oriented working paper                          (审计)业务类工作底稿 zfk'>
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authorisation                                     授权 $ iX^p4v  
authorisation of transaction                       交易的授权 6lB{Ao?|  
availability                                         可获得性 j4.Qvj >:4  
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balance                                      余额；差额；平衡 ~5-~q0Ge  
balance sheet                                    资产负债表 Rh wt<  
bank                                                 银行 43UJ#r F  
bank account                                    银行账户，银行户头 0L3Bo3:k  
bank statement                                 银行对账单 (1QdZD|  
barter transaction                              易货交易，以物换物交易 l=Lm
r  
basis of audit                                    审计依据 jrDz7AfA  
basis of preparation                                (会计报表的)编制基础 ,\.YJD>z  
book of account                               账目，账簿 >qSO,$  
borrowing                                         借款，贷款，借债 nEjo,   
branch                                              分支，分支机构，分店 zv$=*  
brought forward                                (账户余额等的)承上年，承上期，承上页 TKj/6Jz|  
budget                                              预算 Y2RxD\!Z  
building                                      建筑物；大楼 6Y0/i,d*  
business conditions                                  业务情况，经营情况 ?K= gg<  
business licence                               (企业等的)营业执照 Y!K^-Y}  
business relation                                业务关系 |HKHN?)  
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