[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 $yx34=  
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审计词汇英汉对照 6A& f  
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ability to continue as a going concern               持续经营能力 hFjXgpz5  
acceptability                                     可接受性，可接受程度 [T.BK:  
acceptable level of detection risk                     检查风险的可接受水平 h?:lO3)TL=  
acceptance of engagement                       接受委托 Xx0}KJq~"  
accepting the engagement for the first time              首次接受委托 h,V#V1>Hu  
access to asset                                         对资产的接触 Ek,s6B)'d  
according to                                     根据，依据，依照 <Z
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account balance                                账户余额 " =W7=V8w  
account for                                       对……进行会计处理，核算；解释 $W8  
accounting                                        会计，会计学 M#qZ0JT4  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 66%#$WH#  
accounting information                      会计信息，会计资料 w%1B_PyDg  
accounting period                             会计期间 swVq%]')"  
accounting policies                                   会计政策 Dc[Qu?]LM  
accounting professional bodies                 会计职业组织，会计职业团体 .Wq`qF(;  
accounting records                                   会计记录 WbS2w @8  
accounting responsibility                           会计责任 e6f!6a+%  
accounting service                             会计服务 F~ n}Ep~1  
accounting standards                                会计准则 h(I~HZ[K&T  
Accounting Standards for Business Enterprises       企业会计准则 `
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accounting system                             会计系统 ]*^mT&$7  
accounting treatment                                会计处理 X!n-nm
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accuracy                                    准确性，精确性 -9U'yL90B  
additional audit procedures                      追加审计程序 ujcNSX*  
addressee                                         收件人，收信人 [j5^Zb&0  
Administration of State-owned Assets  (the～)     国有资产管理局 ,FJ9C3  
administrative laws and regulations                 行政法规 y= ILA  
adverse impact                                 不利影响，负面影响  jK &kQ  
adverse opinion                                反对意见 48n>[ FMSR  
advisory group                                  咨询组，顾问组 }b YiyG\  
agency fee                                        代理费，代理费用 #TUsi,jG  
aggregate                                          总计，合计为…… I,AI$A
 
alternation of document and record                 变造文件和记录 %t\`20-1<  
alternative audit procedures                      替代审计程序，备选审计程序 q5[%B K  
amend                                              修改，修订  -[a0\H  
amortisation                                      摊销 8jjJ/Mz`  
analytical capacity                             分析能力 ZBJYpeGe  
analytical procedures                               分析性程序 _SC>EP8:Z  
annual financial statements                        年度会计报表，年度财务报表 8*)zoT*A  
appendix                                          附录，附表 COj50t/  
applicable                                         适用的 c*_I1}l  
applicable laws and regulations                 适用的法规 nrA}36E  
application systems                                  应用系统 UsYH#?|O  
apply consistently                              一贯地执行，一贯地实施 =5LtEgHU  
appropriate                                       适当的，合适的； >U9!KB  
征用，挪用 ?}B9=R$Pi  
appropriate authorization                          适当的授权 6[c LbT0  
appropriateness of audit evidence                    审计证据的适当性 1`m ~c  
approval                                    批准，核准 jo<[|ZD  
assertion                                    (会计报表上的)认定；确认 ~?6V-m{>#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -b(:kAwStk  
asset                                                 资产，财产 gW6lMyiLb  
asset restructuring                             资产重组 ag?@5q3J}  
assignment of duties                                 职责的划分 (^9 q7 )n  
assistant                                     助理，助理人员 P,~a'_w:|D  
associated company                                 联属公司，联营公司 &tQ,2RT  
association                                        联合，结合；协会，社团 "F|OJ@M  
assumption                                       假设，假定 C|W_j&S65  
at a given date                                         在某一特定时日 89@89-_mC  
attestation                                         鉴证，公证 '8k\a{t_z  
attestation service                             鉴证服务 H U$:x"AW  
audit adjustment                                审计调整 !?ayZ5G([  
audit areas                                        审计领域 _>A])B ^  
audit conclusion                                审计结论 f<WnPoV  
audit effectiveness                             审计效果 Z[AJat@H  
audit efficiency                                  审计效率 ?YgK]IxD  
audit engagement letter                      审计业务约定书 _:M6~XHo  
audit evidence                                          审计证据 KE16BjX@  
audit fee                                    审计费 rEdr8qw  
audit files                                          审计档案 Z5-"a? {Y  
audit findings                                     审计中发现的事项 [gzw<b: `  
audit implementation stage                        审计实施阶段 ui70|  
audit mark                                        审计标识 \
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audit materiality                                 审计重要性 uiE9#G  
audit method                                     审计方法 Fm,A<+l@u  
audit objective                                         审计目标，审计目的 rgIJ]vmy<H  
audit of financial statements                      会计报表审计，财务报表审计 m3 (fr  
audit opinion                                     审计意见 xv7^  
audit period                                      被审计期间，被审计年度 nf/iZ &  
audit plan                                          审计计划 **-%5~  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ps<)?q6(  
audit planning stage                                  审计计划阶段 4m#i4  
audit procedure                                审计程序 XT~JP
  
audit programme                               审计程序表，具体审计计划 ,$vc*}yI0  
audit report                                       审计报告 F.PD5%/$q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 52l|  
audit report with a qualified opinion                 有保留意见的审计报告 _ZzPy;[i?  
audit report with an adverse opinion                否定意见的审计报告 5:CC\!&QBV  
audit report with dual dates                      双重日期审计报告 tI{ n!  
audit reporting stage                                 审计报告阶段 ]v94U b  
audit responsibility                                   审计责任 _\sm$ `q  
audit results                                      审计结果 >V87#E  
audit risk                                          审计风险 DWk'6;e4j  
audit sampling                                          审计抽样 Wz:MPdz3(  
audit sampling techniques                         审计抽样方法，审计抽样技术 p5)A"p8"9,  
audit strategies                                  审计策略 n?Gm 5##  
audit summary                                         审计总结，审计小结 0NpxqeIDY  
audit team                                         审计小组 _4zlEo-.gU  
audit test                                    审计测试 gA2\c5F<  
audit trail                                          审计轨迹 \~jt7 Q  
audit work                                        审计工作 YZpF*E;6t  
audit working paper                                 审计工作底稿 F2oY_mA   
audited financial statement                        审计会计报表，已审计财务报表 f:"es: Fb  
Auditing Guidelines (the～)                      审计规范指南 }S s#0Gee  
auditing standards                             审计准则 g6QkF41nG  
audit-oriented working paper                          (审计)业务类工作底稿 .yi.GRk  
authorisation                                     授权 ./5|i*ow  
authorisation of transaction                       交易的授权 JZu7Fb]L9  
availability                                         可获得性 G0> 'H1Z  
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balance                                      余额；差额；平衡 b0LQ $XM>8  
balance sheet                                    资产负债表 7gD$Q
 
bank                                                 银行 |`qur5h`  
bank account                                    银行账户，银行户头 !p&M,6  
bank statement                                 银行对账单 G:u[Lk#6K  
barter transaction                              易货交易，以物换物交易 }Ax$}#  
basis of audit                                    审计依据 s}`=pk/FM  
basis of preparation                                (会计报表的)编制基础 I9SO}a2p  
book of account                               账目，账簿 u4z]6?,"e  
borrowing                                         借款，贷款，借债 8"8sI  
branch                                              分支，分支机构，分店 @] )a  
brought forward                                (账户余额等的)承上年，承上期，承上页 lOd[
8|/  
budget                                              预算 <MvFAuAT  
building                                      建筑物；大楼 qYsu3y)*N  
business conditions                                  业务情况，经营情况 ET=q 1t8  
business licence                               (企业等的)营业执照 BR5$;-7W  
business relation                                业务关系 6],5X^*Y  
x-y=Jor  

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