[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 ElFiR;  
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审计词汇英汉对照 @fI1|v=eF  
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ability to continue as a going concern               持续经营能力 Yz%AKp  
acceptability                                     可接受性，可接受程度 /$z(BX/  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 D)O2=aQ;]  
accepting the engagement for the first time              首次接受委托 MNuBZnO  
access to asset                                         对资产的接触 2F}D?]A  
according to                                     根据，依据，依照 Rcn6puZt  
account balance                                账户余额 teQ<v[W.  
account for                                       对……进行会计处理，核算；解释 5L?_AUL  
accounting                                        会计，会计学 oouhP1py,  
accounting advisory serve                        会计咨询服务 r$8(Q'  
accounting firm                                 会计师事务所 jD
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accounting information                      会计信息，会计资料 2|6E
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accounting period                             会计期间 i%FpPni  
accounting policies                                   会计政策 "c9T4=]&t  
accounting professional bodies                 会计职业组织，会计职业团体 }s@ i  
accounting records                                   会计记录 !~j-5+DI  
accounting responsibility                           会计责任 0Z.X;1=  
accounting service                             会计服务 ??]b,f4CNa  
accounting standards                                会计准则 q0m>NA   
Accounting Standards for Business Enterprises       企业会计准则 bZ5cKQ\6  
accounting system                             会计系统 [=EmDP:@  
accounting treatment                                会计处理 w\K(kNd(  
accuracy                                    准确性，精确性  ~ERA  
additional audit procedures                      追加审计程序 jqzG=/0~{  
addressee                                         收件人，收信人 x(]Um
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Administration of State-owned Assets  (the～)     国有资产管理局 ZwFVtR  
administrative laws and regulations                 行政法规 G?,b51"  
adverse impact                                 不利影响，负面影响 cv=H6j]h|  
adverse opinion                                反对意见 IYG,n
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advisory group                                  咨询组，顾问组 h,*-V 'X.k  
agency fee                                        代理费，代理费用 FQlY Cb  
aggregate                                          总计，合计为…… P&snIJ  
alternation of document and record                 变造文件和记录 j}`XF?2D  
alternative audit procedures                      替代审计程序，备选审计程序 :aO`q/d  
amend                                              修改，修订 r|ID]}w  
amortisation                                      摊销 2Wx~+@1y  
analytical capacity                             分析能力 zOb rp  
analytical procedures                               分析性程序 6)]zt  
annual financial statements                        年度会计报表，年度财务报表 BJDSk#!J!{  
appendix                                          附录，附表 _{C =d3  
applicable                                         适用的 WV8vDv1jt  
applicable laws and regulations                 适用的法规 it.'.aK4  
application systems                                  应用系统 h,fC-+H5  
apply consistently                              一贯地执行，一贯地实施 ,hVDGif  
appropriate                                       适当的，合适的； ` it<\r[=  
征用，挪用 "y7IH GJ\3  
appropriate authorization                          适当的授权 .4cVX |T  
appropriateness of audit evidence                    审计证据的适当性 8XG|K`'u  
approval                                    批准，核准 PAy/"R9DT-  
assertion                                    (会计报表上的)认定；确认 />X"'G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,]LsX"u  
asset                                                 资产，财产 4(D1/8  
asset restructuring                             资产重组 -+HD5Hc  
assignment of duties                                 职责的划分 Hp(wR'(g&  
assistant                                     助理，助理人员 7L4~yazmK  
associated company                                 联属公司，联营公司 Qn!KL0w  
association                                        联合，结合；协会，社团 /J5)_>
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assumption                                       假设，假定 Gl6M(<f\5  
at a given date                                         在某一特定时日 th^&wp  
attestation                                         鉴证，公证 eJy}
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attestation service                             鉴证服务 0% zy 6{  
audit adjustment                                审计调整 kQ99{lH,5  
audit areas                                        审计领域 W @]t  
audit conclusion                                审计结论 \sEH)$R'  
audit effectiveness                             审计效果 _@D"XL#L  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 9>-]*7  
audit evidence                                          审计证据 ^//`Dz  
audit fee                                    审计费 \"|7o8  
audit files                                          审计档案 d "%6S*dL  
audit findings                                     审计中发现的事项 c>b{/92%  
audit implementation stage                        审计实施阶段 oU/{<gs  
audit mark                                        审计标识 z5g4+y,  
audit materiality                                 审计重要性 DEQ7u`6  
audit method                                     审计方法 =`OnFdI  
audit objective                                         审计目标，审计目的 V'8Rz#Gc5  
audit of financial statements                      会计报表审计，财务报表审计 5_+pgJL  
audit opinion                                     审计意见 uwc@~=;  
audit period                                      被审计期间，被审计年度 |0nt u+  
audit plan                                          审计计划 mIW /x/I  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~F.kgX  
audit planning stage                                  审计计划阶段  jAxrU  
audit procedure                                审计程序 fo_*Uva_  
audit programme                               审计程序表，具体审计计划 oqa8v6yG'  
audit report                                       审计报告 `&jG8l
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]T;  
audit report with a qualified opinion                 有保留意见的审计报告 NRMEZ\*L  
audit report with an adverse opinion                否定意见的审计报告 :zQNnq:|  
audit report with dual dates                      双重日期审计报告 )W^$7Em  
audit reporting stage                                 审计报告阶段 zI$'D|A  
audit responsibility                                   审计责任 fn, YH  
audit results                                      审计结果 ?#lHQT  
audit risk                                          审计风险 &l~9FE*  
audit sampling                                          审计抽样 B4eV$~<  
audit sampling techniques                         审计抽样方法，审计抽样技术 V$g!#V  
audit strategies                                  审计策略 >Q2kXwN  
audit summary                                         审计总结，审计小结 X@\ 9}*9  
audit team                                         审计小组 Vtv1{/@+c  
audit test                                    审计测试 
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audit trail                                          审计轨迹 P*/ig0_fM  
audit work                                        审计工作 |e91KmiqJ  
audit working paper                                 审计工作底稿 2. f 8uq  
audited financial statement                        审计会计报表，已审计财务报表 X}Fqif4A  
Auditing Guidelines (the～)                      审计规范指南 z,g\7F[  
auditing standards                             审计准则 >rY^Un{Z  
audit-oriented working paper                          (审计)业务类工作底稿 ~Z}DN*S  
authorisation                                     授权 3oM&#a  
authorisation of transaction                       交易的授权 &*; Z(ul&9  
availability                                         可获得性 T:3}W
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balance                                      余额；差额；平衡 4ah5}9{g  
balance sheet                                    资产负债表 ;v5Jps2^]  
bank                                                 银行 \xKhbpO~  
bank account                                    银行账户，银行户头 t[:G45].-k  
bank statement                                 银行对账单 x$) E^|A+  
barter transaction                              易货交易，以物换物交易 bO+e?&vQ%  
basis of audit                                    审计依据 0RHjA&r3v  
basis of preparation                                (会计报表的)编制基础 )v %tyU  
book of account                               账目，账簿  g^  ))  
borrowing                                         借款，贷款，借债 /%AA\`:6  
branch                                              分支，分支机构，分店 P,)\#([vc  
brought forward                                (账户余额等的)承上年，承上期，承上页 q>m[vvt"  
budget                                              预算 .$xTX'  
building                                      建筑物；大楼 l%#z  
business conditions                                  业务情况，经营情况 G|j8iV O  
business licence                               (企业等的)营业执照 `!C5"i8+i2  
business relation                                业务关系 BOme`0
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