[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 %0S3V[4I  
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审计词汇英汉对照 wT6"U$cV  
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ability to continue as a going concern               持续经营能力 jZu[n)u'C  
acceptability                                     可接受性，可接受程度 SL Ws*aq  
acceptable level of detection risk                     检查风险的可接受水平 @x*c1%wg  
acceptance of engagement                       接受委托 }n]
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accepting the engagement for the first time              首次接受委托 _F6OM5F"N  
access to asset                                         对资产的接触 S5gyr&dm  
according to                                     根据，依据，依照 ef8s<5"4  
account balance                                账户余额 %R}qg6dL  
account for                                       对……进行会计处理，核算；解释 W>${zVu  
accounting                                        会计，会计学 52@C9Q,  
accounting advisory serve                        会计咨询服务 LK{*sHi$  
accounting firm                                 会计师事务所 E(*0jAvO[z  
accounting information                      会计信息，会计资料 QE^$=\l0  
accounting period                             会计期间 :NhO2L  
accounting policies                                   会计政策 F6|TP.VY_.  
accounting professional bodies                 会计职业组织，会计职业团体 $.Qkb@ }  
accounting records                                   会计记录 GSoX<*i  
accounting responsibility                           会计责任 !O\82d1P  
accounting service                             会计服务 3U<cWl@  
accounting standards                                会计准则 =ElO?9&  
Accounting Standards for Business Enterprises       企业会计准则 ~8PZ5;g  
accounting system                             会计系统 M,j U}yD3  
accounting treatment                                会计处理 +Z
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accuracy                                    准确性，精确性 ,1y@Z 5wy  
additional audit procedures                      追加审计程序 f/U`  
addressee                                         收件人，收信人 )MtF23k)g  
Administration of State-owned Assets  (the～)     国有资产管理局 Lm iOhx  
administrative laws and regulations                 行政法规 qLO4#CKCL6  
adverse impact                                 不利影响，负面影响 bHY=x}Hv  
adverse opinion                                反对意见 W/=.@JjI  
advisory group                                  咨询组，顾问组  `xKp%9  
agency fee                                        代理费，代理费用 =rMUov h  
aggregate                                          总计，合计为…… [zH:1Zhl&  
alternation of document and record                 变造文件和记录 g?c xp+  
alternative audit procedures                      替代审计程序，备选审计程序 %41m~Wh2  
amend                                              修改，修订 |-fgj'  
amortisation                                      摊销 qz"}g/;?  
analytical capacity                             分析能力 jte.Xy~g  
analytical procedures                               分析性程序 {JO^tI  
annual financial statements                        年度会计报表，年度财务报表 `XJG(Oas\  
appendix                                          附录，附表 LGq'WU31:)  
applicable                                         适用的 ?fQ'^agq  
applicable laws and regulations                 适用的法规 pI1-cV,`  
application systems                                  应用系统 evya7^,F  
apply consistently                              一贯地执行，一贯地实施 wx ]0p  
appropriate                                       适当的，合适的； 4n#M  
征用，挪用 GF"hx`zyJ  
appropriate authorization                          适当的授权 Q3XpHnufu+  
appropriateness of audit evidence                    审计证据的适当性 7!$Q;A  
approval                                    批准，核准 ?1*cO:O  
assertion                                    (会计报表上的)认定；确认 B?OFe'*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [T|aw1SoN  
asset                                                 资产，财产 ;nI] !g:  
asset restructuring                             资产重组 `Syl:rU~y@  
assignment of duties                                 职责的划分 IY_iB*T3jt  
assistant                                     助理，助理人员 ?so =;gh  
associated company                                 联属公司，联营公司 OsTc5K.U~  
association                                        联合，结合；协会，社团 s%vis{2  
assumption                                       假设，假定 fJ=
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at a given date                                         在某一特定时日 ZFiee|,q  
attestation                                         鉴证，公证 a]$1D!Anc  
attestation service                             鉴证服务 |5X^u+_  
audit adjustment                                审计调整 kYM~d07 V  
audit areas                                        审计领域 w_aknt T  
audit conclusion                                审计结论 wVvF^VHV^  
audit effectiveness                             审计效果 [xK3F+  
audit efficiency                                  审计效率 tl[Uw[  
audit engagement letter                      审计业务约定书 =
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audit evidence                                          审计证据 -{KQr1{5UM  
audit fee                                    审计费 B*eC3ok3z  
audit files                                          审计档案 Yc`o5Q\>  
audit findings                                     审计中发现的事项 59 h]UX=  
audit implementation stage                        审计实施阶段 k6;?)~.  
audit mark                                        审计标识 T tfo^ksw  
audit materiality                                 审计重要性 xI{)6t$`  
audit method                                     审计方法 J9..P&c\  
audit objective                                         审计目标，审计目的 ^dI424  
audit of financial statements                      会计报表审计，财务报表审计 I~[F|d>  
audit opinion                                     审计意见 \J4L:.`qS  
audit period                                      被审计期间，被审计年度 uY{|szC^2  
audit plan                                          审计计划 G?9"Y%  
audit planning                                    编制审计计划，制定审计计划，审计计划 2pZXZ  
audit planning stage                                  审计计划阶段 D+#E-8  
audit procedure                                审计程序 'g">LQ~a+  
audit programme                               审计程序表，具体审计计划 ww)<E`eGi  
audit report                                       审计报告 gLb`p
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 d|jNf</`  
audit report with a qualified opinion                 有保留意见的审计报告 !({}( !P .  
audit report with an adverse opinion                否定意见的审计报告 \|n- O=}=2  
audit report with dual dates                      双重日期审计报告 QpF;:YX^3  
audit reporting stage                                 审计报告阶段 )n1_(;  
audit responsibility                                   审计责任 5v[*:0p'  
audit results                                      审计结果 zp6C3RG(  
audit risk                                          审计风险 ~Q*%DRd&Z-  
audit sampling                                          审计抽样 #9= Vg  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]v?@g:iE  
audit strategies                                  审计策略 se ba9y  
audit summary                                         审计总结，审计小结 {WJm  
audit team                                         审计小组 M "ui0 ac  
audit test                                    审计测试 *tGY6=7O  
audit trail                                          审计轨迹 m\;R2"H%  
audit work                                        审计工作 {5A2&  
audit working paper                                 审计工作底稿 Zj_b>O-V  
audited financial statement                        审计会计报表，已审计财务报表 ZVW '>M7.  
Auditing Guidelines (the～)                      审计规范指南 I.I`6(Cb  
auditing standards                             审计准则 T!uM+6|Y  
audit-oriented working paper                          (审计)业务类工作底稿 (|F*vP'  
authorisation                                     授权 Jf@H/luW  
authorisation of transaction                       交易的授权 2Zm0qJ  
availability                                         可获得性 Yh7rU?Gj  
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balance                                      余额；差额；平衡 0`Kj25  
balance sheet                                    资产负债表 G3C~x.(f
 
bank                                                 银行 x-XD.qh7Hr  
bank account                                    银行账户，银行户头 -<6 \1J  
bank statement                                 银行对账单 zh%#Y_[R  
barter transaction                              易货交易，以物换物交易 P=qa::A  
basis of audit                                    审计依据 SfA\}@3  
basis of preparation                                (会计报表的)编制基础 GeI-\F7b  
book of account                               账目，账簿 qjwxhabc  
borrowing                                         借款，贷款，借债 .b_)%jd x  
branch                                              分支，分支机构，分店 K ~uXO  
brought forward                                (账户余额等的)承上年，承上期，承上页 {baq+  
budget                                              预算 \-L&5x"x  
building                                      建筑物；大楼 PYQ;``~x  
business conditions                                  业务情况，经营情况 r+'qd)  
business licence                               (企业等的)营业执照 r=Gks=NX"  
business relation                                业务关系 9y6-/H ,  
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