[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 *|g[Mn  
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审计词汇英汉对照  19]19_-  
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ability to continue as a going concern               持续经营能力   {
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acceptability                                     可接受性，可接受程度 3~tu\TH6d  
acceptable level of detection risk                     检查风险的可接受水平 <^Vj1
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acceptance of engagement                       接受委托 Znb7OF^#"  
accepting the engagement for the first time              首次接受委托 0=3)`v{S@  
access to asset                                         对资产的接触 u-,}ug|  
according to                                     根据，依据，依照 ;j/$%lC  
account balance                                账户余额 Y2QX <  
account for                                       对……进行会计处理，核算；解释 M)+pH  
accounting                                        会计，会计学 RYEZ'<  
accounting advisory serve                        会计咨询服务 hI!BX};+}  
accounting firm                                 会计师事务所 >*h+N? m  
accounting information                      会计信息，会计资料 W6i{yneW  
accounting period                             会计期间 bg-/ 8,  
accounting policies                                   会计政策 O6G'!h\F  
accounting professional bodies                 会计职业组织，会计职业团体 }|=/v(D  
accounting records                                   会计记录 $\h-F8|JMX  
accounting responsibility                           会计责任 aim\3y~  
accounting service                             会计服务 `"&Nw,C  
accounting standards                                会计准则 kJ FWk  
Accounting Standards for Business Enterprises       企业会计准则 `e =IXkt  
accounting system                             会计系统 `L`+`B  
accounting treatment                                会计处理 ? /z[Jx.  
accuracy                                    准确性，精确性 ?$109wZ:9  
additional audit procedures                      追加审计程序 kaekH*m~  
addressee                                         收件人，收信人 |{YN3"qN  
Administration of State-owned Assets  (the～)     国有资产管理局 D;V[9E=g/  
administrative laws and regulations                 行政法规 R*D<M3  
adverse impact                                 不利影响，负面影响 ]qv0Y~+`-K  
adverse opinion                                反对意见 Blzvn19'h  
advisory group                                  咨询组，顾问组 c]ARgrH-  
agency fee                                        代理费，代理费用 X n!md R  
aggregate                                          总计，合计为…… %|(c?`2|  
alternation of document and record                 变造文件和记录 v5S9h[gT  
alternative audit procedures                      替代审计程序，备选审计程序 N~O
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amend                                              修改，修订 zk8)!Af  
amortisation                                      摊销 k(dakFaC^  
analytical capacity                             分析能力 |cma7q}p  
analytical procedures                               分析性程序 Uv *Aa7M  
annual financial statements                        年度会计报表，年度财务报表 }<A.zwB<i  
appendix                                          附录，附表 Re8x!e'>  
applicable                                         适用的 Xh;.T=/E|  
applicable laws and regulations                 适用的法规 zg<-%r' $  
application systems                                  应用系统 Q p>b  
apply consistently                              一贯地执行，一贯地实施 8mreHa  
appropriate                                       适当的，合适的； ~Xxmj!nOf  
征用，挪用 ]WDmx$"&e  
appropriate authorization                          适当的授权 XJ4f;U  
appropriateness of audit evidence                    审计证据的适当性 )FQ"l{P  
approval                                    批准，核准 H/O.h@E4X  
assertion                                    (会计报表上的)认定；确认 Kt_oo[ey{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;3cbXc@]  
asset                                                 资产，财产 b]4dmc*N+  
asset restructuring                             资产重组 +Ua|0>?  
assignment of duties                                 职责的划分 #,d~t  
assistant                                     助理，助理人员 sg $db62>  
associated company                                 联属公司，联营公司 ljNwt  
association                                        联合，结合；协会，社团 0!|d .jZI  
assumption                                       假设，假定 !RmVb} m  
at a given date                                         在某一特定时日 njy2pDC@  
attestation                                         鉴证，公证 ':wf%_Iw  
attestation service                             鉴证服务 +{I_%SsG  
audit adjustment                                审计调整 .Ix3wR9  
audit areas                                        审计领域 CjQO5  
audit conclusion                                审计结论 LW]fme<V?  
audit effectiveness                             审计效果 }]vUr}Els  
audit efficiency                                  审计效率 K.)!qkW-%S  
audit engagement letter                      审计业务约定书 crM5&L9zF  
audit evidence                                          审计证据 1(?4*v@B  
audit fee                                    审计费 u<BU4c/
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audit files                                          审计档案 BY6#dlDi  
audit findings                                     审计中发现的事项 2!/Kt O)i^  
audit implementation stage                        审计实施阶段 +NPL.b|  
audit mark                                        审计标识 ii)#(b:V  
audit materiality                                 审计重要性 cJ96{+  
audit method                                     审计方法 Kq")\Ha,f  
audit objective                                         审计目标，审计目的 >j5\J_(;D  
audit of financial statements                      会计报表审计，财务报表审计 R{#< NE  
audit opinion                                     审计意见 IK2da@V  
audit period                                      被审计期间，被审计年度 gpV4qDXV  
audit plan                                          审计计划 s:U:Dv  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?gE=hh  
audit planning stage                                  审计计划阶段 `>:5[Y  
audit procedure                                审计程序 A>@#eyB  
audit programme                               审计程序表，具体审计计划 y*i&p4Y*  
audit report                                       审计报告 p&<Ssc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZLkl:'E_  
audit report with a qualified opinion                 有保留意见的审计报告 *r`=hNr  
audit report with an adverse opinion                否定意见的审计报告 r6m^~Wq!}  
audit report with dual dates                      双重日期审计报告 bWswF<y-  
audit reporting stage                                 审计报告阶段 P>7Xbm,VP  
audit responsibility                                   审计责任 _ .vG)  
audit results                                      审计结果 ,"%C.9a  
audit risk                                          审计风险 r<`:Q ]  
audit sampling                                          审计抽样 ;'"'|} xn  
audit sampling techniques                         审计抽样方法，审计抽样技术 \H] |5fp*  
audit strategies                                  审计策略 7OV^>"S  
audit summary                                         审计总结，审计小结 .<hHK|HF  
audit team                                         审计小组 Q]k<Y  
audit test                                    审计测试 t%=7v)IOE  
audit trail                                          审计轨迹 ,MY7h8V/  
audit work                                        审计工作 zKQ<
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audit working paper                                 审计工作底稿 MKHnA|uQ](  
audited financial statement                        审计会计报表，已审计财务报表 |p|Zv H  
Auditing Guidelines (the～)                      审计规范指南 }%< ?]  
auditing standards                             审计准则 / G||_Hc  
audit-oriented working paper                          (审计)业务类工作底稿 #I/P9)4  
authorisation                                     授权 !7N:cx'Qy  
authorisation of transaction                       交易的授权 @Kpm&vd(  
availability                                         可获得性 5 D|#l*V  
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balance                                      余额；差额；平衡 0@ `]m  
balance sheet                                    资产负债表 0j$\k|xFXZ  
bank                                                 银行 2.q Zs8&  
bank account                                    银行账户，银行户头 37U8<  
bank statement                                 银行对账单 e+[*4)Qfy  
barter transaction                              易货交易，以物换物交易 .p#kW:zspA  
basis of audit                                    审计依据 n ay\)  
basis of preparation                                (会计报表的)编制基础 O<m46mwM  
book of account                               账目，账簿 _{*}
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borrowing                                         借款，贷款，借债 =^9h z3j  
branch                                              分支，分支机构，分店 22l'kvo4"  
brought forward                                (账户余额等的)承上年，承上期，承上页 +IdM|4$\1  
budget                                              预算 wLV,E,gM  
building                                      建筑物；大楼 }a]`"_i;[  
business conditions                                  业务情况，经营情况 B
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business licence                               (企业等的)营业执照 )&c2+Y@  
business relation                                业务关系 W5|{A])N  
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