[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<& Y-5l  
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审计词汇英汉对照 i tk/1  
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ability to continue as a going concern               持续经营能力 C
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acceptability                                     可接受性，可接受程度 B~&}Mv  
acceptable level of detection risk                     检查风险的可接受水平 Q^@7Yg @l  
acceptance of engagement                       接受委托 JxLfDr,dy  
accepting the engagement for the first time              首次接受委托 P-8QXDdr  
access to asset                                         对资产的接触 Ux=B*m1@{  
according to                                     根据，依据，依照 oaILh   
account balance                                账户余额 /PR4ILed  
account for                                       对……进行会计处理，核算；解释 CM[83>  
accounting                                        会计，会计学 :kwDa a  
accounting advisory serve                        会计咨询服务 cyabqx  
accounting firm                                 会计师事务所 $bZ-b1{c C  
accounting information                      会计信息，会计资料 w5/6+@}  
accounting period                             会计期间 15' fU!  
accounting policies                                   会计政策 3=Rk(%:;  
accounting professional bodies                 会计职业组织，会计职业团体 \M0's&1(  
accounting records                                   会计记录 zh\"sxL  
accounting responsibility                           会计责任 V3a6QcG  
accounting service                             会计服务 GY0OVAW6'c  
accounting standards                                会计准则 aXZi2  
Accounting Standards for Business Enterprises       企业会计准则 5e0d;Rd  
accounting system                             会计系统 YH^@8   
accounting treatment                                会计处理 KQw>6)  
accuracy                                    准确性，精确性 f4+wP/n&  
additional audit procedures                      追加审计程序 >NV1#\5_R@  
addressee                                         收件人，收信人 &_hEM~ {  
Administration of State-owned Assets  (the～)     国有资产管理局 E_Y!in 70  
administrative laws and regulations                 行政法规 J}#2W y^{  
adverse impact                                 不利影响，负面影响 /nX_Q?mo  
adverse opinion                                反对意见 8?: 2<  
advisory group                                  咨询组，顾问组 87!m l  
agency fee                                        代理费，代理费用 =9^}>u  
aggregate                                          总计，合计为…… &1`Y&x:p  
alternation of document and record                 变造文件和记录 )"6"g9A  
alternative audit procedures                      替代审计程序，备选审计程序 'Yc^9;C(  
amend                                              修改，修订 qZ @d:u  
amortisation                                      摊销 fy|I3  
analytical capacity                             分析能力 R?- zJ ;  
analytical procedures                               分析性程序 8_S| 8RW(  
annual financial statements                        年度会计报表，年度财务报表 ];b+f@  
appendix                                          附录，附表 se=^K#o  
applicable                                         适用的 1~LfR  
applicable laws and regulations                 适用的法规 T,vh=UF%]  
application systems                                  应用系统 `s Pk:cNz~  
apply consistently                              一贯地执行，一贯地实施 g)|vS>^~  
appropriate                                       适当的，合适的； VhAJ1[k4!  
征用，挪用 T34Z#PFwe  
appropriate authorization                          适当的授权 *n [BBz  
appropriateness of audit evidence                    审计证据的适当性 +/]*ChrS  
approval                                    批准，核准 I'p+9H$  
assertion                                    (会计报表上的)认定；确认 h.l.da1#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w1VYU>  
asset                                                 资产，财产 Ze#DFe$  
asset restructuring                             资产重组 d\JBjT1g  
assignment of duties                                 职责的划分 0) F\aJ4Y  
assistant                                     助理，助理人员 S{f,EBE  
associated company                                 联属公司，联营公司 k#8`996P  
association                                        联合，结合；协会，社团 D<<q5gG  
assumption                                       假设，假定 ^=1u2YdVw  
at a given date                                         在某一特定时日 ;fN^MW@&[  
attestation                                         鉴证，公证 >+Iph2]  
attestation service                             鉴证服务 8pftc)k  
audit adjustment                                审计调整 'd&4MA0X  
audit areas                                        审计领域 DQc\[Gq&  
audit conclusion                                审计结论 (~E-=+R[$&  
audit effectiveness                             审计效果 &rPAW V'v  
audit efficiency                                  审计效率 *rHz/& ,  
audit engagement letter                      审计业务约定书 v9S=$Aj  
audit evidence                                          审计证据 ^&8hhxCPu|  
audit fee                                    审计费 8c_X`0jy  
audit files                                          审计档案 A,=> |&*  
audit findings                                     审计中发现的事项 HJ0;BD.]  
audit implementation stage                        审计实施阶段 Y %- !% |  
audit mark                                        审计标识 Ht\2 IP  
audit materiality                                 审计重要性 c=9A d
 
audit method                                     审计方法 iXL^[/}&?M  
audit objective                                         审计目标，审计目的 g
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audit of financial statements                      会计报表审计，财务报表审计 $ Y^0l  
audit opinion                                     审计意见 s8P3H|0.-  
audit period                                      被审计期间，被审计年度 hN]l $Ct  
audit plan                                          审计计划 m.! M#x2!  
audit planning                                    编制审计计划，制定审计计划，审计计划 8"-=+w.CZ  
audit planning stage                                  审计计划阶段 MuP>#Vk  
audit procedure                                审计程序 6-)WXJ@V  
audit programme                               审计程序表，具体审计计划 I.T?A9Z  
audit report                                       审计报告 ^~7Mv^A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k.o8!aCm  
audit report with a qualified opinion                 有保留意见的审计报告 b09xf"D  
audit report with an adverse opinion                否定意见的审计报告 uozq^sy  
audit report with dual dates                      双重日期审计报告 M6^ \LtFt  
audit reporting stage                                 审计报告阶段 y@1QVt04  
audit responsibility                                   审计责任 J:&.[  
audit results                                      审计结果 g;6/P2w  
audit risk                                          审计风险 ;Oqf{em];  
audit sampling                                          审计抽样 k`|E&+
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audit sampling techniques                         审计抽样方法，审计抽样技术 vD?D]8.F~Q  
audit strategies                                  审计策略 bj6Yz,g F  
audit summary                                         审计总结，审计小结 |B*B>P
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audit team                                         审计小组 Z~8%bfpe  
audit test                                    审计测试 A|:+c*7]  
audit trail                                          审计轨迹 w\eC{,00:  
audit work                                        审计工作 <j,3D
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audit working paper                                 审计工作底稿 _od /)#  
audited financial statement                        审计会计报表，已审计财务报表 x;E/   
Auditing Guidelines (the～)                      审计规范指南 5y\35kT'  
auditing standards                             审计准则 Q@>1z*'I  
audit-oriented working paper                          (审计)业务类工作底稿 >wt.)c?5  
authorisation                                     授权 :9%e:-  
authorisation of transaction                       交易的授权 Dykh|"  
availability                                         可获得性 !k*B-@F  
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balance                                      余额；差额；平衡 v{uq  
balance sheet                                    资产负债表 SG|AJ9  
bank                                                 银行 SOM? 0.  
bank account                                    银行账户，银行户头 ~OPBZ#  
bank statement                                 银行对账单 z5(5\j]  
barter transaction                              易货交易，以物换物交易 <2&qIvHL  
basis of audit                                    审计依据 G
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basis of preparation                                (会计报表的)编制基础 ]
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book of account                               账目，账簿 GIcq|Pe  
borrowing                                         借款，贷款，借债 L8f+uI   
branch                                              分支，分支机构，分店 ipp`99  
brought forward                                (账户余额等的)承上年，承上期，承上页 'q |"+;  
budget                                              预算 ,Ww}x mq1H  
building                                      建筑物；大楼 CrL9|78  
business conditions                                  业务情况，经营情况 V4ePYud;^  
business licence                               (企业等的)营业执照 etiUt~W  
business relation                                业务关系 1Td`S1'#yg  
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