[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 .RAyi>\e  
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审计词汇英汉对照 =1VZcLNt  
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ability to continue as a going concern               持续经营能力 IGlyx'\_  
acceptability                                     可接受性，可接受程度 B[#n,ay  
acceptable level of detection risk                     检查风险的可接受水平 knpdECq&k  
acceptance of engagement                       接受委托 0jPUDkH*  
accepting the engagement for the first time              首次接受委托 :>_oOn[_  
access to asset                                         对资产的接触 oS<GjI:  
according to                                     根据，依据，依照 a< E9@  
account balance                                账户余额 |YV> #l  
account for                                       对……进行会计处理，核算；解释 wa`c3PQGu  
accounting                                        会计，会计学 7|
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accounting advisory serve                        会计咨询服务 f|F=)tJO  
accounting firm                                 会计师事务所 =*zde0T?l  
accounting information                      会计信息，会计资料 8Z"f"  
accounting period                             会计期间 ">20`Mj8  
accounting policies                                   会计政策 ~Je4
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accounting professional bodies                 会计职业组织，会计职业团体 x%[NK[^&  
accounting records                                   会计记录 + 660/ e8N  
accounting responsibility                           会计责任 _Y}cK|3  
accounting service                             会计服务 bGy|T*@  
accounting standards                                会计准则 @t*D<B$  
Accounting Standards for Business Enterprises       企业会计准则 Xh3b=i|K  
accounting system                             会计系统 :qj;f];|  
accounting treatment                                会计处理 @0NWc c+  
accuracy                                    准确性，精确性 0*oavY*  
additional audit procedures                      追加审计程序 WU@ _aw[  
addressee                                         收件人，收信人 J~oxqw}  
Administration of State-owned Assets  (the～)     国有资产管理局 esQ`6i  
administrative laws and regulations                 行政法规 ^SsnCn-e  
adverse impact                                 不利影响，负面影响 ~t$ng l$  
adverse opinion                                反对意见 L<B)BEE.  
advisory group                                  咨询组，顾问组 z}Us+>z+jc  
agency fee                                        代理费，代理费用 >msQ@Ch  
aggregate                                          总计，合计为…… 3c(mZ  
alternation of document and record                 变造文件和记录 VN\VTSZh?\  
alternative audit procedures                      替代审计程序，备选审计程序 n\<7`,  
amend                                              修改，修订 +uTl Lu;MT  
amortisation                                      摊销 I3'UrKKO  
analytical capacity                             分析能力 iWFtb)3B  
analytical procedures                               分析性程序 \ Y8 sIs  
annual financial statements                        年度会计报表，年度财务报表 ~Eb: AC5  
appendix                                          附录，附表 ct OCj$$u  
applicable                                         适用的 FUJ<gqL  
applicable laws and regulations                 适用的法规 P>_9>k@;Q  
application systems                                  应用系统 EA9 .?F  
apply consistently                              一贯地执行，一贯地实施 B*Om\I  
appropriate                                       适当的，合适的； BIew\N  
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appropriate authorization                          适当的授权 ~{-Ka>A  
appropriateness of audit evidence                    审计证据的适当性 h|`R[  
approval                                    批准，核准 'jO8C2Th%  
assertion                                    (会计报表上的)认定；确认 J|^z>gP(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~Z*7:bPN!^  
asset                                                 资产，财产 ,oSn<$%/q  
asset restructuring                             资产重组 P/^@t+KC  
assignment of duties                                 职责的划分 $/5\Hg1  
assistant                                     助理，助理人员 bmi",UZ:F  
associated company                                 联属公司，联营公司 ~RwoktO  
association                                        联合，结合；协会，社团 %|^,Q
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assumption                                       假设，假定 v^F00@2I  
at a given date                                         在某一特定时日 b !Nr  
attestation                                         鉴证，公证 7
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attestation service                             鉴证服务 +Wy`X5v  
audit adjustment                                审计调整 RP[`\  
audit areas                                        审计领域 7N@[Rtv  
audit conclusion                                审计结论 LpSF*xm  
audit effectiveness                             审计效果 !<VP[%2L~  
audit efficiency                                  审计效率 DHuvHK0#  
audit engagement letter                      审计业务约定书 quC$<Y  
audit evidence                                          审计证据 ?TIi0;h  
audit fee                                    审计费 @]8flb )T  
audit files                                          审计档案 :D;pDl  
audit findings                                     审计中发现的事项 4GeN<9~YS  
audit implementation stage                        审计实施阶段 7ncR2-{g  
audit mark                                        审计标识 $cwmfF2C  
audit materiality                                 审计重要性 4,h)<(d{  
audit method                                     审计方法 ,Shzew+  
audit objective                                         审计目标，审计目的 WS(m#WFQr  
audit of financial statements                      会计报表审计，财务报表审计 Z]bG"K3l  
audit opinion                                     审计意见 P>)J:.tr0  
audit period                                      被审计期间，被审计年度 MU2kA&LH  
audit plan                                          审计计划 m .(\u?J  
audit planning                                    编制审计计划，制定审计计划，审计计划 >.9V`m|  
audit planning stage                                  审计计划阶段 :%j"l7=>  
audit procedure                                审计程序 K`uPPyv
 
audit programme                               审计程序表，具体审计计划 ;lrO?sm
 
audit report                                       审计报告 I.|b:c xN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IR:{{ (  
audit report with a qualified opinion                 有保留意见的审计报告 nN@ Ch  
audit report with an adverse opinion                否定意见的审计报告 C.LAr~P  
audit report with dual dates                      双重日期审计报告 /-m)  
audit reporting stage                                 审计报告阶段 M"{*))O\-c  
audit responsibility                                   审计责任 %6^nb'l'C  
audit results                                      审计结果 BD}%RTeWKq  
audit risk                                          审计风险 j)@{_tv6;  
audit sampling                                          审计抽样 h6<i,1gQ1  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 =2DK?]K;  
audit summary                                         审计总结，审计小结 V?)V2>]  
audit team                                         审计小组 ?OoI63&  
audit test                                    审计测试 +~of#  
audit trail                                          审计轨迹 =_g#I  
audit work                                        审计工作 $UK m[:7  
audit working paper                                 审计工作底稿 !O}e)t  
audited financial statement                        审计会计报表，已审计财务报表 Vkd_&z7  
Auditing Guidelines (the～)                      审计规范指南 =A{'57yP  
auditing standards                             审计准则 "AKr;|m  
audit-oriented working paper                          (审计)业务类工作底稿 Q8QB{*4  
authorisation                                     授权 UWS 91GN@  
authorisation of transaction                       交易的授权 n_ ?+QF  
availability                                         可获得性 Fv$w:r]q6  
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balance                                      余额；差额；平衡 q@XJ,e1A  
balance sheet                                    资产负债表 @p^EXc*|  
bank                                                 银行 ?[>Y @w
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bank account                                    银行账户，银行户头 "$K]+0ryG<  
bank statement                                 银行对账单 `'3 De(  
barter transaction                              易货交易，以物换物交易 omy3<6  
basis of audit                                    审计依据 tX1`/}``  
basis of preparation                                (会计报表的)编制基础 V51kX{S  
book of account                               账目，账簿 1|ddG010  
borrowing                                         借款，贷款，借债 VYh/URU>  
branch                                              分支，分支机构，分店 be]/ROP>H  
brought forward                                (账户余额等的)承上年，承上期，承上页 ZU.E}Rn:  
budget                                              预算 mvt-+K?U  
building                                      建筑物；大楼 "cly99
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business conditions                                  业务情况，经营情况 On!+7 is'  
business licence                               (企业等的)营业执照 $?gKIv>g  
business relation                                业务关系 $^czqA-&  
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