[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 Y ga}8DU  
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审计词汇英汉对照 Z$zUy|s[  
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ability to continue as a going concern               持续经营能力 (la<X<w  
acceptability                                     可接受性，可接受程度 $#RD3#=?u  
acceptable level of detection risk                     检查风险的可接受水平 =oQzL
 
acceptance of engagement                       接受委托 yFpHRfF}  
accepting the engagement for the first time              首次接受委托 'R,d?ikY  
access to asset                                         对资产的接触 #eUfwd6.Y  
according to                                     根据，依据，依照 J.<eX=<  
account balance                                账户余额 K6Gc)jp:b  
account for                                       对……进行会计处理，核算；解释 keJec`q=X  
accounting                                        会计，会计学 ^7"%eWT`  
accounting advisory serve                        会计咨询服务 t*qA.xc6  
accounting firm                                 会计师事务所 SAH\'v0  
accounting information                      会计信息，会计资料 "~V}MPt  
accounting period                             会计期间 MxdfuFss  
accounting policies                                   会计政策 DGd&x^C  
accounting professional bodies                 会计职业组织，会计职业团体 QK?5)[ J  
accounting records                                   会计记录 WN?T*bz2  
accounting responsibility                           会计责任 dlT\VWMha(  
accounting service                             会计服务 ^1~/FU  
accounting standards                                会计准则 "^XN"SUw  
Accounting Standards for Business Enterprises       企业会计准则 :.35pp,0  
accounting system                             会计系统 Ec\x;li! *  
accounting treatment                                会计处理 %<M<'jxSca  
accuracy                                    准确性，精确性 |iwTzlt*#  
additional audit procedures                      追加审计程序 xJ"Zg]d{  
addressee                                         收件人，收信人 ]~K&mNo  
Administration of State-owned Assets  (the～)     国有资产管理局 cw5YjQ8 9  
administrative laws and regulations                 行政法规 ! 4o
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adverse impact                                 不利影响，负面影响 > T-O3/KN  
adverse opinion                                反对意见 XS!ZTb>[  
advisory group                                  咨询组，顾问组 :?UIy N?  
agency fee                                        代理费，代理费用 J,D{dYLDD  
aggregate                                          总计，合计为…… gx6&'${=#  
alternation of document and record                 变造文件和记录 jSVO$AW~C  
alternative audit procedures                      替代审计程序，备选审计程序 aJ}sYf^  
amend                                              修改，修订 I"!gzI`Sd  
amortisation                                      摊销 \ yOZ&qU  
analytical capacity                             分析能力 4z*_,@OA  
analytical procedures                               分析性程序 w-#0k.T  
annual financial statements                        年度会计报表，年度财务报表 7S1!|*/ I  
appendix                                          附录，附表 U3V<ITZI8t  
applicable                                         适用的 :9`1bZ?a  
applicable laws and regulations                 适用的法规 c|.: J]  
application systems                                  应用系统 (mD]}{>  
apply consistently                              一贯地执行，一贯地实施 sN g"JQ  
appropriate                                       适当的，合适的； `UI)H*GA8  
征用，挪用 9<M$jx)  
appropriate authorization                          适当的授权 ho20>vw#  
appropriateness of audit evidence                    审计证据的适当性 0*AlLwO  
approval                                    批准，核准 19rUvgC{M  
assertion                                    (会计报表上的)认定；确认 ..T (9]h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E^YbyJ=1  
asset                                                 资产，财产 62_$O"  
asset restructuring                             资产重组 Orb(xLChJ  
assignment of duties                                 职责的划分 f2u2Ns0Ym  
assistant                                     助理，助理人员 Y
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associated company                                 联属公司，联营公司 <R(2 9QN  
association                                        联合，结合；协会，社团 QVH_B+ Q  
assumption                                       假设，假定 ` o3d@Vc  
at a given date                                         在某一特定时日 O.E0LCABC  
attestation                                         鉴证，公证 :3t])mL#   
attestation service                             鉴证服务 G6,8Xwk  
audit adjustment                                审计调整 }M7kApb>Y  
audit areas                                        审计领域 GM Nb;D(>K  
audit conclusion                                审计结论 e
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audit effectiveness                             审计效果 3?XLHMxW  
audit efficiency                                  审计效率 KCT8Q!\  
audit engagement letter                      审计业务约定书 bGJUu#  
audit evidence                                          审计证据 m#ie{u^  
audit fee                                    审计费 etoE$2c  
audit files                                          审计档案 kwL)&@  
audit findings                                     审计中发现的事项 sy?>e*-{  
audit implementation stage                        审计实施阶段 sZH7EK  
audit mark                                        审计标识 10J*S[n1  
audit materiality                                 审计重要性 0/ 6&2  
audit method                                     审计方法 Hj\~sR$L-  
audit objective                                         审计目标，审计目的 xS}H483h6W  
audit of financial statements                      会计报表审计，财务报表审计 :=Q|gRTL*  
audit opinion                                     审计意见 9y5\4&v  
audit period                                      被审计期间，被审计年度 XZInu5(  
audit plan                                          审计计划 S8=4C`>jf  
audit planning                                    编制审计计划，制定审计计划，审计计划 UIl
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audit planning stage                                  审计计划阶段 'O`3FI  
audit procedure                                审计程序 9CNHjs+-}s  
audit programme                               审计程序表，具体审计计划 *Vl =PNn-  
audit report                                       审计报告 -^b^6=#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yd72y'zi  
audit report with a qualified opinion                 有保留意见的审计报告 r$F]e]Ic\  
audit report with an adverse opinion                否定意见的审计报告 nB5[]x'  
audit report with dual dates                      双重日期审计报告 tTt3D]h(  
audit reporting stage                                 审计报告阶段 2mUu3fZ  
audit responsibility                                   审计责任 /pU6trIM  
audit results                                      审计结果 8UIL_nPO  
audit risk                                          审计风险 9NP l]iA)  
audit sampling                                          审计抽样 Q 8rtZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 5u46Vl{  
audit strategies                                  审计策略 j
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audit summary                                         审计总结，审计小结 ~Z]vr6?$h  
audit team                                         审计小组 )sf~l6  
audit test                                    审计测试 32iI :u  
audit trail                                          审计轨迹 i6d$/yP"  
audit work                                        审计工作 8zC k9&  
audit working paper                                 审计工作底稿 Oez}C,0  
audited financial statement                        审计会计报表，已审计财务报表 xp&!Cl>C3\  
Auditing Guidelines (the～)                      审计规范指南 qN[7zsaj  
auditing standards                             审计准则 (UF!Zb]{  
audit-oriented working paper                          (审计)业务类工作底稿 a<wZv-\Vau  
authorisation                                     授权 H/k W :k  
authorisation of transaction                       交易的授权 .$0Ob<.  
availability                                         可获得性 FIjET1{
 
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balance                                      余额；差额；平衡 2&0<$>  
balance sheet                                    资产负债表 XO#)i6}G  
bank                                                 银行 0Qp'}_  
bank account                                    银行账户，银行户头 ~5NGDT#L*  
bank statement                                 银行对账单 }4]<P  
barter transaction                              易货交易，以物换物交易 (nD$%/uK'  
basis of audit                                    审计依据 }+4Bf+u:  
basis of preparation                                (会计报表的)编制基础 8 %j {4$  
book of account                               账目，账簿 qffSq](D .  
borrowing                                         借款，贷款，借债 <j\;>3Q  
branch                                              分支，分支机构，分店 Zd U{`>v  
brought forward                                (账户余额等的)承上年，承上期，承上页 k|3(dXLG  
budget                                              预算 3Jm'q,TC  
building                                      建筑物；大楼 'd^gRH<z  
business conditions                                  业务情况，经营情况 pPqN[OJ  
business licence                               (企业等的)营业执照 RQCQGa^cP  
business relation                                业务关系 Tud1xq  
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