[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 Q4Nut  
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审计词汇英汉对照 O1@3V/.Wu  
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ability to continue as a going concern               持续经营能力 {Hie%2V  
acceptability                                     可接受性，可接受程度 |{ =Jp<}s  
acceptable level of detection risk                     检查风险的可接受水平 SKF0p))BJ  
acceptance of engagement                       接受委托 ~|[i64V<^  
accepting the engagement for the first time              首次接受委托 @Gw.U>"!C  
access to asset                                         对资产的接触 R, #szTu  
according to                                     根据，依据，依照 2Lytk OMf  
account balance                                账户余额  @ EURp  
account for                                       对……进行会计处理，核算；解释 FJqg,  
accounting                                        会计，会计学 .+mP#<mAg  
accounting advisory serve                        会计咨询服务 1g,Of
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accounting firm                                 会计师事务所 ,k1ns?i9KH  
accounting information                      会计信息，会计资料 ~
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accounting period                             会计期间 DQ}&J  
accounting policies                                   会计政策 aeVd.`lxM  
accounting professional bodies                 会计职业组织，会计职业团体 QL @SE@"  
accounting records                                   会计记录 ^F qs,^~W  
accounting responsibility                           会计责任 Adet5m.|[8  
accounting service                             会计服务 WZn"I&Z  
accounting standards                                会计准则 Q8A+\LR~)  
Accounting Standards for Business Enterprises       企业会计准则 *ZV3]ig2$  
accounting system                             会计系统 vTo+jQs^  
accounting treatment                                会计处理 (/^?$~m"  
accuracy                                    准确性，精确性 S(Z \h_m(  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 ]yQqx*  
Administration of State-owned Assets  (the～)     国有资产管理局 KzX)6|g{"  
administrative laws and regulations                 行政法规 S?zP; iFj  
adverse impact                                 不利影响，负面影响 I]HLWF  
adverse opinion                                反对意见  c_,pd  
advisory group                                  咨询组，顾问组 L
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agency fee                                        代理费，代理费用 Xgl %2'  
aggregate                                          总计，合计为…… P)LQ=b}V#;  
alternation of document and record                 变造文件和记录 8#R%jjr%T  
alternative audit procedures                      替代审计程序，备选审计程序 oB@)!'
  
amend                                              修改，修订 j+>[~c;0)  
amortisation                                      摊销  )y6  
analytical capacity                             分析能力 'f0R/6h\3s  
analytical procedures                               分析性程序 oGyo
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annual financial statements                        年度会计报表，年度财务报表 I?nU+t;  
appendix                                          附录，附表  .76Z  
applicable                                         适用的 RameaFX8  
applicable laws and regulations                 适用的法规 cd~QGP_C  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 \),zDO+  
appropriate                                       适当的，合适的； vXZP>  
征用，挪用 (uX"n`Dk  
appropriate authorization                          适当的授权 l: kW|  
appropriateness of audit evidence                    审计证据的适当性 t0Lt+E|J  
approval                                    批准，核准 \II^&xSF  
assertion                                    (会计报表上的)认定；确认 F&#I[]#   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a^^OI|?  
asset                                                 资产，财产 <;@E .I\N  
asset restructuring                             资产重组 APJFy@l}  
assignment of duties                                 职责的划分 z =\ENG|x#  
assistant                                     助理，助理人员 tR4+]K  
associated company                                 联属公司，联营公司 Z%b1B<u$  
association                                        联合，结合；协会，社团 oLtzPC  
assumption                                       假设，假定 YE:5'@Z  
at a given date                                         在某一特定时日 @$CPTv3e  
attestation                                         鉴证，公证 AFeFH.G6Jr  
attestation service                             鉴证服务 (w+SmD  
audit adjustment                                审计调整 6-\' *5r  
audit areas                                        审计领域 hD7vjg&Z  
audit conclusion                                审计结论 Z^
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audit effectiveness                             审计效果 t? b@l<,s  
audit efficiency                                  审计效率 ]dV$H  
audit engagement letter                      审计业务约定书 I)9,  
audit evidence                                          审计证据 5Q:49S47  
audit fee                                    审计费 5 E 9
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audit files                                          审计档案 1(_[awBx  
audit findings                                     审计中发现的事项 EY.m,@{  
audit implementation stage                        审计实施阶段 Qs?p)3qp  
audit mark                                        审计标识 ({$rb-  
audit materiality                                 审计重要性 UZ6y3%G3^  
audit method                                     审计方法 ~9,Fc6w4`+  
audit objective                                         审计目标，审计目的 -G#m'W&   
audit of financial statements                      会计报表审计，财务报表审计 _PQk<QZ  
audit opinion                                     审计意见 eht>4)  
audit period                                      被审计期间，被审计年度 90-s@a3B-j  
audit plan                                          审计计划 Zlt,Us `  
audit planning                                    编制审计计划，制定审计计划，审计计划 '|*e4n  
audit planning stage                                  审计计划阶段 bPkz=^-  
audit procedure                                审计程序 ^; }Y ZBy  
audit programme                               审计程序表，具体审计计划 )cL`$h4DD  
audit report                                       审计报告 3hEbM'L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2 S4SG\  
audit report with a qualified opinion                 有保留意见的审计报告 ?5^DQ|Hg ^  
audit report with an adverse opinion                否定意见的审计报告 'Q=(1a11  
audit report with dual dates                      双重日期审计报告 Ls3r( Tf  
audit reporting stage                                 审计报告阶段 epG =)gd=8  
audit responsibility                                   审计责任 2z A xGX  
audit results                                      审计结果 J/,m'wH  
audit risk                                          审计风险 FF7?|V!Q  
audit sampling                                          审计抽样 O%aHQL%Sz  
audit sampling techniques                         审计抽样方法，审计抽样技术 5
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audit strategies                                  审计策略 *+00  
audit summary                                         审计总结，审计小结 W59xe&l  
audit team                                         审计小组 l<(jm{q?u  
audit test                                    审计测试 @3U=kO(^+\  
audit trail                                          审计轨迹 r^ '
 
audit work                                        审计工作 Fiw^twz5  
audit working paper                                 审计工作底稿 h&!$ `)  
audited financial statement                        审计会计报表，已审计财务报表 Gv[(0  
Auditing Guidelines (the～)                      审计规范指南 /^gu&xnS  
auditing standards                             审计准则 <^W5UU#Pg  
audit-oriented working paper                          (审计)业务类工作底稿 vIZFI  
authorisation                                     授权 J$T(p%  
authorisation of transaction                       交易的授权 b&d4(dk  
availability                                         可获得性 A!uiM*"W  
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balance                                      余额；差额；平衡 O*n@!y e  
balance sheet                                    资产负债表 \JCpwNT{P  
bank                                                 银行 LWN9 D  
bank account                                    银行账户，银行户头 &IsPqO  
bank statement                                 银行对账单 HV]u9nrt#  
barter transaction                              易货交易，以物换物交易 9C!b f \  
basis of audit                                    审计依据 6TXTJ]er  
basis of preparation                                (会计报表的)编制基础 9/I xh?  
book of account                               账目，账簿 w6-<HPW<S  
borrowing                                         借款，贷款，借债 [L ' >  
branch                                              分支，分支机构，分店 g&8-X?^Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 Um* &S.y  
budget                                              预算 Gq%,'amf  
building                                      建筑物；大楼 Sogt?]HB$  
business conditions                                  业务情况，经营情况 ~~m(CJ4S  
business licence                               (企业等的)营业执照 A^zd:h-  
business relation                                业务关系 Im]6-#(9\|  
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