[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 9WI 5\`*"  
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审计词汇英汉对照 2|ej~}Y  
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ability to continue as a going concern               持续经营能力 '#SZ|Rr6tX  
acceptability                                     可接受性，可接受程度 bR,E
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acceptable level of detection risk                     检查风险的可接受水平 $0vWC#.A]  
acceptance of engagement                       接受委托 ug.|ag'R  
accepting the engagement for the first time              首次接受委托 ~!=Am:-wr  
access to asset                                         对资产的接触 #RbdQH !  
according to                                     根据，依据，依照 o")"^@Zhi  
account balance                                账户余额 vxOnv8(  
account for                                       对……进行会计处理，核算；解释 N;,zPWa  
accounting                                        会计，会计学 p3
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accounting advisory serve                        会计咨询服务 zliMG=6  
accounting firm                                 会计师事务所 /q}(KJX  
accounting information                      会计信息，会计资料 -v-kFzu  
accounting period                             会计期间 ?|WoNA~j}`  
accounting policies                                   会计政策 #%F-Xsk  
accounting professional bodies                 会计职业组织，会计职业团体 `\|t
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accounting records                                   会计记录 BMI`YGjY1  
accounting responsibility                           会计责任 %?, 7!|Ls  
accounting service                             会计服务 QT z N  
accounting standards                                会计准则 ({@"{  
Accounting Standards for Business Enterprises       企业会计准则 %@)R  
accounting system                             会计系统 #Hz9@ H  
accounting treatment                                会计处理 &-{%G=5~e%  
accuracy                                    准确性，精确性 ,]nRn
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additional audit procedures                      追加审计程序 Wp+lI1t  
addressee                                         收件人，收信人 > ;#Y0  
Administration of State-owned Assets  (the～)     国有资产管理局 ,i|K} Y&  
administrative laws and regulations                 行政法规 <T;V9(66  
adverse impact                                 不利影响，负面影响 y10W\beJ  
adverse opinion                                反对意见 R)ZzRz|/  
advisory group                                  咨询组，顾问组 ~(-1mB,  
agency fee                                        代理费，代理费用 Th
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aggregate                                          总计，合计为…… B9[vv;lzu  
alternation of document and record                 变造文件和记录 i/I  
alternative audit procedures                      替代审计程序，备选审计程序 CM$&XJzva  
amend                                              修改，修订 pUS:HJk|  
amortisation                                      摊销 xQU//kNL  
analytical capacity                             分析能力 4w'&:k47
 
analytical procedures                               分析性程序 ms;zC/  
annual financial statements                        年度会计报表，年度财务报表 r]&sXKDc  
appendix                                          附录，附表 QH4m7M@ni  
applicable                                         适用的 *0 Z6H-Do,  
applicable laws and regulations                 适用的法规 J%|;  
application systems                                  应用系统 .>}I/+n  
apply consistently                              一贯地执行，一贯地实施 xb%Q[V_m  
appropriate                                       适当的，合适的； >
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征用，挪用 9H;Os:"\|  
appropriate authorization                          适当的授权 ;dMr2y`6  
appropriateness of audit evidence                    审计证据的适当性 $GU s\  
approval                                    批准，核准 YgjW%q   
assertion                                    (会计报表上的)认定；确认 n0gjcDHQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fa,:d8  
asset                                                 资产，财产 rqiH!R  
asset restructuring                             资产重组 tmoCy0qWz  
assignment of duties                                 职责的划分 V6](_ w!  
assistant                                     助理，助理人员 N\&VJc  
associated company                                 联属公司，联营公司 jD"nEp-  
association                                        联合，结合；协会，社团 re/u3\S  
assumption                                       假设，假定 p/Q< VV  
at a given date                                         在某一特定时日 T^vo9~N
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attestation                                         鉴证，公证 Ix,b-C~  
attestation service                             鉴证服务 u/wX7s  
audit adjustment                                审计调整 h lc!}{$%8  
audit areas                                        审计领域 X_nbNql  
audit conclusion                                审计结论 f/Y7@y  
audit effectiveness                             审计效果 .sQV0jF{  
audit efficiency                                  审计效率 S LeA,T  
audit engagement letter                      审计业务约定书 m<z?6VC  
audit evidence                                          审计证据 N#jUqm  
audit fee                                    审计费 ;`c:Law4  
audit files                                          审计档案 yK"\~t[@X:  
audit findings                                     审计中发现的事项 -c1-vGW/  
audit implementation stage                        审计实施阶段 LgX2KU"  
audit mark                                        审计标识 %%n& z6w-  
audit materiality                                 审计重要性 /O$~)2^h  
audit method                                     审计方法 A{B$$7%  
audit objective                                         审计目标，审计目的 W^Fkjqpv  
audit of financial statements                      会计报表审计，财务报表审计 f % t N2k  
audit opinion                                     审计意见 F=5vAv1  
audit period                                      被审计期间，被审计年度 tj00xYY  
audit plan                                          审计计划 2B6u ) 95  
audit planning                                    编制审计计划，制定审计计划，审计计划 \24'iYtqW  
audit planning stage                                  审计计划阶段 R+He6c!?9  
audit procedure                                审计程序 9Z=hg[`]<
 
audit programme                               审计程序表，具体审计计划 #Pz'-lo  
audit report                                       审计报告 <3tf(?*,k]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /Us+>vg!  
audit report with a qualified opinion                 有保留意见的审计报告 z;@<
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audit report with an adverse opinion                否定意见的审计报告 >wb*kyO7(#  
audit report with dual dates                      双重日期审计报告 7^Us  
audit reporting stage                                 审计报告阶段 s"nntC  
audit responsibility                                   审计责任 Sh-B!  
audit results                                      审计结果 n%;tVa  
audit risk                                          审计风险 hU p3$4w  
audit sampling                                          审计抽样 #')]~Xa  
audit sampling techniques                         审计抽样方法，审计抽样技术 oa7 N6  
audit strategies                                  审计策略 Wt!;Y,1s  
audit summary                                         审计总结，审计小结 ]v@ng8  
audit team                                         审计小组 ZJGIib  
audit test                                    审计测试 R6>*n!*D@  
audit trail                                          审计轨迹 [a$1{[|)  
audit work                                        审计工作 Bs`='w%7  
audit working paper                                 审计工作底稿 ~e,K  
audited financial statement                        审计会计报表，已审计财务报表 V_v+ic^  
Auditing Guidelines (the～)                      审计规范指南 s/E9$ *0  
auditing standards                             审计准则 U:MZN[Cc[  
audit-oriented working paper                          (审计)业务类工作底稿 l,A\]QDvl  
authorisation                                     授权 F3Da-6T@  
authorisation of transaction                       交易的授权 XM?c*,=fu  
availability                                         可获得性 }l]r-  
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balance                                      余额；差额；平衡 ]>sMu]biH  
balance sheet                                    资产负债表 uF|[MWcy0#  
bank                                                 银行 j`3IizN2  
bank account                                    银行账户，银行户头 I|>IV  
bank statement                                 银行对账单 MfL
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barter transaction                              易货交易，以物换物交易 aa!1w93?i  
basis of audit                                    审计依据 AC
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basis of preparation                                (会计报表的)编制基础 ao2o!-?!t  
book of account                               账目，账簿 /n,a0U/  
borrowing                                         借款，贷款，借债 CSm(yB{|pC  
branch                                              分支，分支机构，分店 R5uz <  
brought forward                                (账户余额等的)承上年，承上期，承上页 j.c4  
budget                                              预算
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building                                      建筑物；大楼 +{)V%"{u:  
business conditions                                  业务情况，经营情况 .&^M Z8  
business licence                               (企业等的)营业执照 _A]~`/0;`  
business relation                                业务关系 X/Fip0i  
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