[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 :v 4]D4\o  
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审计词汇英汉对照 )`} :8y?  
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ability to continue as a going concern               持续经营能力 i6N',&jFU  
acceptability                                     可接受性，可接受程度 2?i7
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acceptable level of detection risk                     检查风险的可接受水平 GKCroyor  
acceptance of engagement                       接受委托 ItCv.yv35  
accepting the engagement for the first time              首次接受委托 et+0FF ,  
access to asset                                         对资产的接触 Y^]rMK/;  
according to                                     根据，依据，依照 ?%kV?eu'  
account balance                                账户余额 \Og+c%  
account for                                       对……进行会计处理，核算；解释 QCJM&  
accounting                                        会计，会计学 8>% hz$no=  
accounting advisory serve                        会计咨询服务 9>$p  
accounting firm                                 会计师事务所 v8DC21pb  
accounting information                      会计信息，会计资料 /7LR;>Bj  
accounting period                             会计期间 'ig'cRD6N  
accounting policies                                   会计政策 :H[6Lg\*  
accounting professional bodies                 会计职业组织，会计职业团体 },[}$m%  
accounting records                                   会计记录  C.QO#b  
accounting responsibility                           会计责任 -.3w^D"l  
accounting service                             会计服务 CH/rp4NeSy  
accounting standards                                会计准则 8$|=P!7EO  
Accounting Standards for Business Enterprises       企业会计准则 aN=B]{!  
accounting system                             会计系统 'H! XUtFs"  
accounting treatment                                会计处理 -{_PuJ "  
accuracy                                    准确性，精确性 MY/}-*|  
additional audit procedures                      追加审计程序 bN88ua}k{  
addressee                                         收件人，收信人 3ANQaUC  
Administration of State-owned Assets  (the～)     国有资产管理局 Qei"'~1a  
administrative laws and regulations                 行政法规 =qIyqbXz  
adverse impact                                 不利影响，负面影响 GH xp7H  
adverse opinion                                反对意见 \C1nZk?3  
advisory group                                  咨询组，顾问组 E!AE4B1bd  
agency fee                                        代理费，代理费用 -%dCw6aX+  
aggregate                                          总计，合计为…… u-C)v*#L  
alternation of document and record                 变造文件和记录 ,Lt[\_  
alternative audit procedures                      替代审计程序，备选审计程序 |)G<,FJQE_  
amend                                              修改，修订
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amortisation                                      摊销 .[ mRM  
analytical capacity                             分析能力 wdZ/Xp9 ]  
analytical procedures                               分析性程序 PxE3K-S)G  
annual financial statements                        年度会计报表，年度财务报表 ]9,;K;1<  
appendix                                          附录，附表 KYN0  
applicable                                         适用的 E~:x(5'%d  
applicable laws and regulations                 适用的法规 {}x^ri~  
application systems                                  应用系统 FCn_^l)EA  
apply consistently                              一贯地执行，一贯地实施 fxIf|9Qi`  
appropriate                                       适当的，合适的； ,?XCyHSgWW  
征用，挪用 MJrR[h]  
appropriate authorization                          适当的授权 yiI1x*^  
appropriateness of audit evidence                    审计证据的适当性 m#F`] {  
approval                                    批准，核准 3D(0=$W  
assertion                                    (会计报表上的)认定；确认 ]0\MmAJRn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s|ITsz0,td  
asset                                                 资产，财产 cs'{5!i]  
asset restructuring                             资产重组 ?0,Ngrbe  
assignment of duties                                 职责的划分 zv"Z DRW  
assistant                                     助理，助理人员 188*XCtjQ9  
associated company                                 联属公司，联营公司 e~':(/%|5;  
association                                        联合，结合；协会，社团 <d_!mKw  
assumption                                       假设，假定 +2j AC r  
at a given date                                         在某一特定时日 ;({W#Wa  
attestation                                         鉴证，公证 ]$_NyAoBb  
attestation service                             鉴证服务 &! ?eL  
audit adjustment                                审计调整 _/K_[w 1  
audit areas                                        审计领域 IaXeRq?<  
audit conclusion                                审计结论 N
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audit effectiveness                             审计效果 = 9]~yt  
audit efficiency                                  审计效率 E@3aI Axh  
audit engagement letter                      审计业务约定书 v}Fr@0%  
audit evidence                                          审计证据 O1mKe%'|  
audit fee                                    审计费 &`XV
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audit files                                          审计档案 >e"#'K0?\  
audit findings                                     审计中发现的事项 jalg5`PU0  
audit implementation stage                        审计实施阶段 ;d9QAN&0}  
audit mark                                        审计标识 baK$L;Xo:  
audit materiality                                 审计重要性 # Vha7  
audit method                                     审计方法 '6Q=#:mc\  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 [zM- ^  
audit opinion                                     审计意见 |H+Wed|  
audit period                                      被审计期间，被审计年度 8*T=Xei8  
audit plan                                          审计计划 ^ovR7+V  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]P?vdgEM&  
audit planning stage                                  审计计划阶段 o.l-7  
audit procedure                                审计程序 \;"=QmRD%:  
audit programme                               审计程序表，具体审计计划 Vy,DN~ag  
audit report                                       审计报告 ox (%5c)b|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cjIh}:|'  
audit report with a qualified opinion                 有保留意见的审计报告 > "=>3  
audit report with an adverse opinion                否定意见的审计报告 g'qa}/X  
audit report with dual dates                      双重日期审计报告 H+Sz=tg5  
audit reporting stage                                 审计报告阶段 ;BIY^6,7e  
audit responsibility                                   审计责任 /
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audit results                                      审计结果 46&/geh r  
audit risk                                          审计风险 0s2v'A[\  
audit sampling                                          审计抽样 \)?HJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 l2P=R)@{  
audit strategies                                  审计策略 C-[eaHJ'$  
audit summary                                         审计总结，审计小结 'y3!fN=h  
audit team                                         审计小组 v-_e)m^  
audit test                                    审计测试 n#OB%@]<V  
audit trail                                          审计轨迹 =rCIumqD-}  
audit work                                        审计工作 e;}7G  
audit working paper                                 审计工作底稿 e&aWq@D  
audited financial statement                        审计会计报表，已审计财务报表 ;x@~A^<el  
Auditing Guidelines (the～)                      审计规范指南 s6^>F/x  
auditing standards                             审计准则 ah+iZ}E%  
audit-oriented working paper                          (审计)业务类工作底稿 C&rkvM8  
authorisation                                     授权 ?oHpFlj  
authorisation of transaction                       交易的授权 Ru
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availability                                         可获得性 ` v@m-j6  
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balance                                      余额；差额；平衡 (c &mCJN  
balance sheet                                    资产负债表 >e[i5  
bank                                                 银行 VZmLS 4E  
bank account                                    银行账户，银行户头 h|{]B,.Lh  
bank statement                                 银行对账单 T <ET )
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barter transaction                              易货交易，以物换物交易 *.d)OOpLo  
basis of audit                                    审计依据 8&`LYdzt  
basis of preparation                                (会计报表的)编制基础 r:ptQo`1-  
book of account                               账目，账簿 l#Y,R 0  
borrowing                                         借款，贷款，借债 (\YltC@q%  
branch                                              分支，分支机构，分店 'Xq|Kf (  
brought forward                                (账户余额等的)承上年，承上期，承上页 j yUCH*@  
budget                                              预算 Ks`J([(W&  
building                                      建筑物；大楼 KEjWRwN  
business conditions                                  业务情况，经营情况 F%D.zvKN  
business licence                               (企业等的)营业执照 ]*[ 2$  
business relation                                业务关系 R3&Iu=g  
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