[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 q"sed]  
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审计词汇英汉对照 J^5So  
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ability to continue as a going concern               持续经营能力 sF?TmBQ*  
acceptability                                     可接受性，可接受程度 {e9@-  
acceptable level of detection risk                     检查风险的可接受水平 YPK(be_|I  
acceptance of engagement                       接受委托 Gm.T;fc:  
accepting the engagement for the first time              首次接受委托 9gEw
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access to asset                                         对资产的接触 Fk*7;OuZl  
according to                                     根据，依据，依照 "ZoRZ'i  
account balance                                账户余额 wyj{zWRJp  
account for                                       对……进行会计处理，核算；解释 OXSmt DvJ  
accounting                                        会计，会计学 q#ClnG*  
accounting advisory serve                        会计咨询服务 ~f1%8z  
accounting firm                                 会计师事务所 2%@4]  
accounting information                      会计信息，会计资料 JG!m
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accounting period                             会计期间 AFDq}*2Qb  
accounting policies                                   会计政策 ith 3=`3  
accounting professional bodies                 会计职业组织，会计职业团体 foF({4q7b^  
accounting records                                   会计记录 i,E{f  
accounting responsibility                           会计责任 Mxsa-?R;v  
accounting service                             会计服务 wh\}d4gN  
accounting standards                                会计准则 +]A:M6P:{v  
Accounting Standards for Business Enterprises       企业会计准则 EQyC1j  
accounting system                             会计系统 ^HThN  
accounting treatment                                会计处理 THbh%)Zv+  
accuracy                                    准确性，精确性 }=UHbU.n~!  
additional audit procedures                      追加审计程序 V>)OpvoT#  
addressee                                         收件人，收信人 #!qm ZN  
Administration of State-owned Assets  (the～)     国有资产管理局 o]` *M|  
administrative laws and regulations                 行政法规 4(~L#}:r!  
adverse impact                                 不利影响，负面影响 ?'#` nx(!  
adverse opinion                                反对意见 `H_3Uc  
advisory group                                  咨询组，顾问组 D>@I+4{p  
agency fee                                        代理费，代理费用 {3p4: *}  
aggregate                                          总计，合计为…… C:* *;=.  
alternation of document and record                 变造文件和记录 -MO#]K3<  
alternative audit procedures                      替代审计程序，备选审计程序 @ ZwvBH  
amend                                              修改，修订 Zq|I,l0+E  
amortisation                                      摊销 eV"h0_ox  
analytical capacity                             分析能力 )uIe&B  
analytical procedures                               分析性程序 ;|5F[  
annual financial statements                        年度会计报表，年度财务报表 +L|?~p`
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appendix                                          附录，附表 B5VKs,g  
applicable                                         适用的 mpEK (p  
applicable laws and regulations                 适用的法规 gX}8#O.K$  
application systems                                  应用系统 E7Ul;d  
apply consistently                              一贯地执行，一贯地实施 BB$>h}  
appropriate                                       适当的，合适的； -.@r#d/  
征用，挪用 u+e{Mim  
appropriate authorization                          适当的授权 He/8=$c%  
appropriateness of audit evidence                    审计证据的适当性 Mzw<{*:r  
approval                                    批准，核准 '!cCMTj  
assertion                                    (会计报表上的)认定；确认 Oo8VeRZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [nG<[<0G;  
asset                                                 资产，财产 Nk 8B_{   
asset restructuring                             资产重组 qQ/^@3tXL  
assignment of duties                                 职责的划分 o>i4CCU+  
assistant                                     助理，助理人员 R)(T^V`{  
associated company                                 联属公司，联营公司 IH&|Tcf\  
association                                        联合，结合；协会，社团 '$IKtM`L  
assumption                                       假设，假定 ,RI Gc US  
at a given date                                         在某一特定时日 [{,T.;'<j  
attestation                                         鉴证，公证 f#"J]p  
attestation service                             鉴证服务 #s(BuVU  
audit adjustment                                审计调整 y`5 9A  
audit areas                                        审计领域 #PW9:_BE  
audit conclusion                                审计结论 c(m<h+2VL  
audit effectiveness                             审计效果 !bx;Ta.  
audit efficiency                                  审计效率 _QE qk@ql  
audit engagement letter                      审计业务约定书 G1tY)_-8[  
audit evidence                                          审计证据 0c]/bs{}  
audit fee                                    审计费 l -mfFN  
audit files                                          审计档案 {n.PF8A5X  
audit findings                                     审计中发现的事项 ww3-^v  
audit implementation stage                        审计实施阶段 KVaiugQ  
audit mark                                        审计标识 nFe<w  
audit materiality                                 审计重要性 t%FwXaO#  
audit method                                     审计方法 M,,bf[p$  
audit objective                                         审计目标，审计目的 1~`fVg  
audit of financial statements                      会计报表审计，财务报表审计 :zbQD8jv  
audit opinion                                     审计意见 P[ck84F/  
audit period                                      被审计期间，被审计年度 NiK4d{E&  
audit plan                                          审计计划 CL;}IBd a  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^_W#+>&--  
audit planning stage                                  审计计划阶段 "ycJ:Xv49  
audit procedure                                审计程序 FFpT~.  
audit programme                               审计程序表，具体审计计划 RFcv^Xf  
audit report                                       审计报告 nYSiS}?S.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cn3 \k
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audit report with a qualified opinion                 有保留意见的审计报告 On.{!:"I/  
audit report with an adverse opinion                否定意见的审计报告 >J?fl8  
audit report with dual dates                      双重日期审计报告 @)M9IOR  
audit reporting stage                                 审计报告阶段 eA?RK.e  
audit responsibility                                   审计责任 M `M5'f  
audit results                                      审计结果 1{.|+S Z!  
audit risk                                          审计风险 +Q)XH>jh  
audit sampling                                          审计抽样 (D&3G;0 tK  
audit sampling techniques                         审计抽样方法，审计抽样技术 P=Jo+4O  
audit strategies                                  审计策略 q`a'gJx#y  
audit summary                                         审计总结，审计小结 yYYSeH  
audit team                                         审计小组 &64h ;P<  
audit test                                    审计测试 vWv"  
audit trail                                          审计轨迹 6l1jMm|= X  
audit work                                        审计工作 |F[+k e  
audit working paper                                 审计工作底稿 m,w A:o$'  
audited financial statement                        审计会计报表，已审计财务报表 KC6.Fr{  
Auditing Guidelines (the～)                      审计规范指南 b3[ !V{|  
auditing standards                             审计准则 5m 4P\y^a  
audit-oriented working paper                          (审计)业务类工作底稿 5PJhEB  
authorisation                                     授权 pa3{8x{9m  
authorisation of transaction                       交易的授权 H@>
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availability                                         可获得性 P>D)7V9Hh  
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balance                                      余额；差额；平衡 _8J.fT$${  
balance sheet                                    资产负债表 >\#*P'y`d  
bank                                                 银行 "m8^zg hL  
bank account                                    银行账户，银行户头 P4'Q/Sj  
bank statement                                 银行对账单 :\c ^*K(9  
barter transaction                              易货交易，以物换物交易 -3*]G^y2  
basis of audit                                    审计依据 M"Hf :9Rk  
basis of preparation                                (会计报表的)编制基础 ()?(I?I
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book of account                               账目，账簿 4l'fCZhA}  
borrowing                                         借款，贷款，借债 f~R(D0@  
branch                                              分支，分支机构，分店 s^9Voi.y  
brought forward                                (账户余额等的)承上年，承上期，承上页 5Ln,{vsv  
budget                                              预算 ueWEc^_>  
building                                      建筑物；大楼 |aS.a&vwR  
business conditions                                  业务情况，经营情况 U9 s&  
business licence                               (企业等的)营业执照 s 5Qcl;}  
business relation                                业务关系 @b%=H/5\  
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