[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 J^v_VZ3  
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审计词汇英汉对照 b#P8Je`;9  
  
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ability to continue as a going concern               持续经营能力 EGs z{c[8@  
acceptability                                     可接受性，可接受程度 K g.E~  
acceptable level of detection risk                     检查风险的可接受水平 i->sw#  
acceptance of engagement                       接受委托 M VdE7P  
accepting the engagement for the first time              首次接受委托 o6qQ
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access to asset                                         对资产的接触 ZFRKh:|  
according to                                     根据，依据，依照 U'\\(m|  
account balance                                账户余额 qYpHH!!C=  
account for                                       对……进行会计处理，核算；解释 iw#luHc
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accounting                                        会计，会计学 H&GMq5)B  
accounting advisory serve                        会计咨询服务 04(h!@!g:  
accounting firm                                 会计师事务所 {ng  
accounting information                      会计信息，会计资料 2<y -c Q?>  
accounting period                             会计期间 J|ILG  
accounting policies                                   会计政策 9oaq%Sf   
accounting professional bodies                 会计职业组织，会计职业团体 |sI^_RdBv  
accounting records                                   会计记录 
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accounting responsibility                           会计责任 P017y&X  
accounting service                             会计服务 b~\![HoCMM  
accounting standards                                会计准则 J)R2O4OEd  
Accounting Standards for Business Enterprises       企业会计准则 /O8'8sL5  
accounting system                             会计系统
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accounting treatment                                会计处理 wo*/{KFvh  
accuracy                                    准确性，精确性 D
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additional audit procedures                      追加审计程序 Jus)cO#I  
addressee                                         收件人，收信人 F~{4)`  
Administration of State-owned Assets  (the～)     国有资产管理局 KR{kn[2|Q  
administrative laws and regulations                 行政法规 =U^B,q  
adverse impact                                 不利影响，负面影响 L\b$1U!i  
adverse opinion                                反对意见 >z(6ADq  
advisory group                                  咨询组，顾问组 HkQ2G}<  
agency fee                                        代理费，代理费用 ^@6eN]  
aggregate                                          总计，合计为…… >`6^1j(3  
alternation of document and record                 变造文件和记录 sT/pA^rnnR  
alternative audit procedures                      替代审计程序，备选审计程序 ^c=@2#^\  
amend                                              修改，修订 7$^V_{ej  
amortisation                                      摊销 M]6=Rxq1:E  
analytical capacity                             分析能力 ]qXfgc  
analytical procedures                               分析性程序 1XSqgr"3  
annual financial statements                        年度会计报表，年度财务报表 R+^/(Ws'<  
appendix                                          附录，附表 @ #V31im"N  
applicable                                         适用的 "Uyw
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applicable laws and regulations                 适用的法规 FMR0?\jnT  
application systems                                  应用系统 C~l5D4D#  
apply consistently                              一贯地执行，一贯地实施 //WgK{Mt  
appropriate                                       适当的，合适的； 6z/8nf +u  
征用，挪用 ~>C!l 
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appropriate authorization                          适当的授权 M14pg0Q  
appropriateness of audit evidence                    审计证据的适当性 U_14CLsdG  
approval                                    批准，核准 !Dz:6r  
assertion                                    (会计报表上的)认定；确认 <q_H 3|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y}4dW'  
asset                                                 资产，财产 1pcSfN:"1  
asset restructuring                             资产重组 N'^ 0:zK:  
assignment of duties                                 职责的划分 5xRh'Jkyb  
assistant                                     助理，助理人员 N`#v"f<~Q  
associated company                                 联属公司，联营公司 )`g[k"yB3  
association                                        联合，结合；协会，社团 !FO92 P16  
assumption                                       假设，假定 ;E*ozKpm  
at a given date                                         在某一特定时日 bf}r8$,  
attestation                                         鉴证，公证 /0(4wZe~?  
attestation service                             鉴证服务 |=7%Edkd  
audit adjustment                                审计调整 (/uL6W d0  
audit areas                                        审计领域 d/7c#er  
audit conclusion                                审计结论 V,2O`D%  
audit effectiveness                             审计效果 A@`C<O ^  
audit efficiency                                  审计效率 'W$qi@f_s  
audit engagement letter                      审计业务约定书 }p "HD R>  
audit evidence                                          审计证据
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audit fee                                    审计费 8l?]UFM>C  
audit files                                          审计档案 Jq.26I=  
audit findings                                     审计中发现的事项 S:DB%V3  
audit implementation stage                        审计实施阶段 2y,~i;;_  
audit mark                                        审计标识  gs9f2t  
audit materiality                                 审计重要性 :s8,i$Ex  
audit method                                     审计方法 -"(e*&TJ#  
audit objective                                         审计目标，审计目的 !WbQ`]uN/#  
audit of financial statements                      会计报表审计，财务报表审计 YP#OI6u  
audit opinion                                     审计意见 iPHMyxT+S  
audit period                                      被审计期间，被审计年度 }p&aI?-B  
audit plan                                          审计计划 5ptbz<Xv  
audit planning                                    编制审计计划，制定审计计划，审计计划 bk5~t'  
audit planning stage                                  审计计划阶段 W[YcYa_tQ  
audit procedure                                审计程序 M`"2;  
audit programme                               审计程序表，具体审计计划 %3FI>\3  
audit report                                       审计报告 B[y1RI|9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sz}Nal$AC  
audit report with a qualified opinion                 有保留意见的审计报告 @89mj{  
audit report with an adverse opinion                否定意见的审计报告 )m6=_q5@o  
audit report with dual dates                      双重日期审计报告 1f~_ # EIC  
audit reporting stage                                 审计报告阶段 HLk/C[`u,  
audit responsibility                                   审计责任 ~-.q<8  
audit results                                      审计结果 r
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audit risk                                          审计风险 b>fDb J0  
audit sampling                                          审计抽样  6W3}6p  
audit sampling techniques                         审计抽样方法，审计抽样技术 \QHM7C T  
audit strategies                                  审计策略 6g$+))g  
audit summary                                         审计总结，审计小结 qo'pU/@  
audit team                                         审计小组 S$V'_  
audit test                                    审计测试 KX*e2 /0  
audit trail                                          审计轨迹 D4`7,JC}<  
audit work                                        审计工作 d[ {=/~0  
audit working paper                                 审计工作底稿 LV9\  
audited financial statement                        审计会计报表，已审计财务报表 783a Z8  
Auditing Guidelines (the～)                      审计规范指南 ~PS%^zxyn  
auditing standards                             审计准则 R|tjvp-[}  
audit-oriented working paper                          (审计)业务类工作底稿 7_A(1Lx/l7  
authorisation                                     授权 SUx\
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authorisation of transaction                       交易的授权 RCoz;|c`P  
availability                                         可获得性 > 2N`l  
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balance                                      余额；差额；平衡 s;$ eq);  
balance sheet                                    资产负债表 M~3(4 ,  
bank                                                 银行 t$s)S>  
bank account                                    银行账户，银行户头 ' Bdvqq  
bank statement                                 银行对账单 JlGyGr^MD  
barter transaction                              易货交易，以物换物交易 c*LnLK/m  
basis of audit                                    审计依据 eeuAo&L&  
basis of preparation                                (会计报表的)编制基础 (A"oMnjWd  
book of account                               账目，账簿 _Z9I')  
borrowing                                         借款，贷款，借债 X~W5Z(w(O  
branch                                              分支，分支机构，分店 W*VQ"CW{^]  
brought forward                                (账户余额等的)承上年，承上期，承上页 60QElJ9D  
budget                                              预算 8
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building                                      建筑物；大楼 +)ro EJ_  
business conditions                                  业务情况，经营情况 ' O2{0  
business licence                               (企业等的)营业执照 RU[{!E  
business relation                                业务关系 !07$aQYcd  
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