[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 XyhdsH5%3!  
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审计词汇英汉对照 Y,9("'bo  
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ability to continue as a going concern               持续经营能力 Q8O38
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acceptability                                     可接受性，可接受程度 '#XP:nqFkK  
acceptable level of detection risk                     检查风险的可接受水平 7dLPy[8";t  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 E+_}8J .  
access to asset                                         对资产的接触 G[jCmkK  
according to                                     根据，依据，依照 H7WKnn@  
account balance                                账户余额 M@.1P<:h  
account for                                       对……进行会计处理，核算；解释 E:%%Dm  
accounting                                        会计，会计学 s)>]'ii  
accounting advisory serve                        会计咨询服务 GXwV>)!x  
accounting firm                                 会计师事务所 n'&WIf3  
accounting information                      会计信息，会计资料 c~cYNW:  
accounting period                             会计期间 Pai{?<zGi  
accounting policies                                   会计政策 sUA)I%Q!  
accounting professional bodies                 会计职业组织，会计职业团体 j1g^Q$B>m  
accounting records                                   会计记录 4aGHks8Z,\  
accounting responsibility                           会计责任 +Q{jV^IT9  
accounting service                             会计服务
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accounting standards                                会计准则 sI`Lsd'V  
Accounting Standards for Business Enterprises       企业会计准则 b2z~C{l  
accounting system                             会计系统 7Y_S%B: F  
accounting treatment                                会计处理 Qv8Z64#  
accuracy                                    准确性，精确性 K@hv[4  
additional audit procedures                      追加审计程序 3ZC[H'|  
addressee                                         收件人，收信人 t4nAy)I)P  
Administration of State-owned Assets  (the～)     国有资产管理局 K,J:i^2  
administrative laws and regulations                 行政法规 i~4:]r22  
adverse impact                                 不利影响，负面影响 LJT+tb?K  
adverse opinion                                反对意见 0L|A  
advisory group                                  咨询组，顾问组 RS$e^_W  
agency fee                                        代理费，代理费用 !X8:#a(  
aggregate                                          总计，合计为…… #T+%$q [:  
alternation of document and record                 变造文件和记录 jn]{|QZ  
alternative audit procedures                      替代审计程序，备选审计程序 K2!KMhvQ  
amend                                              修改，修订 {BgGG@e  
amortisation                                      摊销 R#gip  
analytical capacity                             分析能力 G|.>p<q  
analytical procedures                               分析性程序 &K}!R$[,:P  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 ~v2_vEu}JX  
applicable                                         适用的 m(?M]CH(A  
applicable laws and regulations                 适用的法规 5pz%DhjLo  
application systems                                  应用系统 "=H CP,  
apply consistently                              一贯地执行，一贯地实施 R}*e%EG/  
appropriate                                       适当的，合适的； afH`<!  
征用，挪用 ^;N+"oq!y  
appropriate authorization                          适当的授权 *V>Iv/(  
appropriateness of audit evidence                    审计证据的适当性 o XA*K.X<  
approval                                    批准，核准 53#7Yy  
assertion                                    (会计报表上的)认定；确认 =d`,W9D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dqnxhN+&  
asset                                                 资产，财产 +oeO0  
asset restructuring                             资产重组 p1CY?K  
assignment of duties                                 职责的划分 nKch_Jb
 
assistant                                     助理，助理人员 T0
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associated company                                 联属公司，联营公司 J v'$6[?  
association                                        联合，结合；协会，社团 (@mvNlc:  
assumption                                       假设，假定 *l^h;RSx  
at a given date                                         在某一特定时日 m@)K]0g<f  
attestation                                         鉴证，公证 wS#.Wzp.w  
attestation service                             鉴证服务 ?HttqK)  
audit adjustment                                审计调整 8 yQjB-,#  
audit areas                                        审计领域 MWu67">"  
audit conclusion                                审计结论 _yumUk-QW  
audit effectiveness                             审计效果 AW1691Q  
audit efficiency                                  审计效率 /`3<@{D  
audit engagement letter                      审计业务约定书 J)6f"{} &  
audit evidence                                          审计证据 <Jv %}r  
audit fee                                    审计费 NFv9%$l-  
audit files                                          审计档案 ?u"MsnCXYn  
audit findings                                     审计中发现的事项 k~h'`(  
audit implementation stage                        审计实施阶段 IZoa7S&t  
audit mark                                        审计标识 >#<o7]  
audit materiality                                 审计重要性 #O* ytZ  
audit method                                     审计方法 ]HCu tq  
audit objective                                         审计目标，审计目的 1 f).J  
audit of financial statements                      会计报表审计，财务报表审计 Yu`b []W  
audit opinion                                     审计意见 $xJVUV  
audit period                                      被审计期间，被审计年度 "8>*O;xk  
audit plan                                          审计计划 E$T)N U\  
audit planning                                    编制审计计划，制定审计计划，审计计划 W/OZ}ky}^  
audit planning stage                                  审计计划阶段 TI YI\/a\;  
audit procedure                                审计程序 wz<
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audit programme                               审计程序表，具体审计计划 ojni+}>_  
audit report                                       审计报告 aHvTbpJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _py%L+&{  
audit report with a qualified opinion                 有保留意见的审计报告 #/\5a;Elc  
audit report with an adverse opinion                否定意见的审计报告 );'8*e'  
audit report with dual dates                      双重日期审计报告 %s6|w=.1  
audit reporting stage                                 审计报告阶段 KFvNsqd  
audit responsibility                                   审计责任 qQv?J]l  
audit results                                      审计结果 ayTEQS  
audit risk                                          审计风险 "WV]| TS"]  
audit sampling                                          审计抽样 a`|&rggN  
audit sampling techniques                         审计抽样方法，审计抽样技术 c%n[ v3]  
audit strategies                                  审计策略 =
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audit summary                                         审计总结，审计小结 be}^
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audit team                                         审计小组 18jI6$DY  
audit test                                    审计测试 P33x/#VVE  
audit trail                                          审计轨迹 eYLeytF]Uy  
audit work                                        审计工作 ~m2tWi
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audit working paper                                 审计工作底稿 0.Pd,L(  
audited financial statement                        审计会计报表，已审计财务报表 g-q~0  
Auditing Guidelines (the～)                      审计规范指南 4{7O}f  
auditing standards                             审计准则 GcmN4 0  
audit-oriented working paper                          (审计)业务类工作底稿 v,#*%Gn`%  
authorisation                                     授权 yS%IE>?  
authorisation of transaction                       交易的授权 ep* (  
availability                                         可获得性 D7T(B=S6  
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balance                                      余额；差额；平衡 GSj04-T"  
balance sheet                                    资产负债表 gpB3\  
bank                                                 银行 7+QD=j-  
bank account                                    银行账户，银行户头 x>THyY[sq  
bank statement                                 银行对账单 
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barter transaction                              易货交易，以物换物交易 48 1J=8H  
basis of audit                                    审计依据 ,{!~rSq-l  
basis of preparation                                (会计报表的)编制基础 Q[O[,Rk  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 G'T/I\tB  
branch                                              分支，分支机构，分店 cPZD#";f  
brought forward                                (账户余额等的)承上年，承上期，承上页 M}MXR=X,  
budget                                              预算 $\h\,N$y  
building                                      建筑物；大楼 tEhYQZ  
business conditions                                  业务情况，经营情况 h)2W}p{a4=  
business licence                               (企业等的)营业执照 K"B2 SsC  
business relation                                业务关系 >jMq-#*4  
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