[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 ;5a$OM  
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审计词汇英汉对照 ]kh]l8t^
 
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ability to continue as a going concern               持续经营能力 I#l}
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acceptability                                     可接受性，可接受程度 &lc@]y8  
acceptable level of detection risk                     检查风险的可接受水平 PA2}4`  
acceptance of engagement                       接受委托 zI88IM7/  
accepting the engagement for the first time              首次接受委托 m l`xLZN>L  
access to asset                                         对资产的接触 /%$Zm^8c  
according to                                     根据，依据，依照 +cpb!YEAb
 
account balance                                账户余额 YV>a 3  
account for                                       对……进行会计处理，核算；解释 #%,X),%-  
accounting                                        会计，会计学 1N5 E  
accounting advisory serve                        会计咨询服务 opX07~1  
accounting firm                                 会计师事务所 eA
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accounting information                      会计信息，会计资料 :J;U~emq
 
accounting period                             会计期间 J%bNt)K}  
accounting policies                                   会计政策 7
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accounting professional bodies                 会计职业组织，会计职业团体 g&RpE41x  
accounting records                                   会计记录 a%go[_w  
accounting responsibility                           会计责任 ODJ"3 J  
accounting service                             会计服务 4+olyBht  
accounting standards                                会计准则 0'&C5v'  
Accounting Standards for Business Enterprises       企业会计准则 tpI/Ibq  
accounting system                             会计系统 &oL"AJU  
accounting treatment                                会计处理 L F?/60  
accuracy                                    准确性，精确性 "|\hTRQ  
additional audit procedures                      追加审计程序 \Z*:l(  
addressee                                         收件人，收信人 Ff<cY%t  
Administration of State-owned Assets  (the～)     国有资产管理局 ]0i[=  
administrative laws and regulations                 行政法规 :?f<t NU$  
adverse impact                                 不利影响，负面影响 Rtf<UhUn  
adverse opinion                                反对意见 vuQA-w7  
advisory group                                  咨询组，顾问组 l|g*E.:4  
agency fee                                        代理费，代理费用 L5hF-Ek! 3  
aggregate                                          总计，合计为…… Owp]>e  
alternation of document and record                 变造文件和记录 He_O+[sc  
alternative audit procedures                      替代审计程序，备选审计程序 OPvPP>0*8  
amend                                              修改，修订 BKFO^  
amortisation                                      摊销 at>_EiS  
analytical capacity                             分析能力 QW..=}pL  
analytical procedures                               分析性程序 R ENCk(  
annual financial statements                        年度会计报表，年度财务报表 (nqhX<T>  
appendix                                          附录，附表 qw+7.h#V  
applicable                                         适用的 l@Lk+-[D  
applicable laws and regulations                 适用的法规 %6ckau1_;  
application systems                                  应用系统 4DIU7#GG  
apply consistently                              一贯地执行，一贯地实施 o*T?f)_[p  
appropriate                                       适当的，合适的； XT0-"-q  
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appropriate authorization                          适当的授权 Y58H.P  
appropriateness of audit evidence                    审计证据的适当性  ;LS.  
approval                                    批准，核准 !&%KJS6p4  
assertion                                    (会计报表上的)认定；确认 .]9`eGVWj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9WHE4'Sa  
asset                                                 资产，财产 cfmwz~S6i  
asset restructuring                             资产重组 Hc/7x).  
assignment of duties                                 职责的划分 u7!gF&tA  
assistant                                     助理，助理人员 (~|)Gmq2  
associated company                                 联属公司，联营公司 qMaO1cE\  
association                                        联合，结合；协会，社团 ;v8TT}R  
assumption                                       假设，假定 ~HY)$Yp ;  
at a given date                                         在某一特定时日 5|0}bv O  
attestation                                         鉴证，公证 ^|/<e?~I  
attestation service                             鉴证服务 lB}?ey  
audit adjustment                                审计调整 c[J 2;"SP  
audit areas                                        审计领域 R/u0 ,  
audit conclusion                                审计结论 clDn=k<  
audit effectiveness                             审计效果 &4E|c[HN
  
audit efficiency                                  审计效率 ->#wDL!6  
audit engagement letter                      审计业务约定书 03?ADjO  
audit evidence                                          审计证据 S5|7D[*  
audit fee                                    审计费 pyf' _  
audit files                                          审计档案 <mX5VGY9^  
audit findings                                     审计中发现的事项 #h ud_  
audit implementation stage                        审计实施阶段 GS*O{u  
audit mark                                        审计标识 s?<F S@k  
audit materiality                                 审计重要性 :] Wn26z)  
audit method                                     审计方法 LBio$67F  
audit objective                                         审计目标，审计目的 2?(/$F9X,  
audit of financial statements                      会计报表审计，财务报表审计 l|842N@1  
audit opinion                                     审计意见 cz
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audit period                                      被审计期间，被审计年度 }[%F  
audit plan                                          审计计划 xK8m\=#  
audit planning                                    编制审计计划，制定审计计划，审计计划 `+=Zq :0  
audit planning stage                                  审计计划阶段 L^u|=9  
audit procedure                                审计程序 4][VK/v+  
audit programme                               审计程序表，具体审计计划 A@M2(?w4  
audit report                                       审计报告 W'Gh:73'}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  H#F"n"~$  
audit report with a qualified opinion                 有保留意见的审计报告 Z9mI%sC[(  
audit report with an adverse opinion                否定意见的审计报告 Cpzdk~+H  
audit report with dual dates                      双重日期审计报告 eDo4>k"5  
audit reporting stage                                 审计报告阶段 (9bU\4F\  
audit responsibility                                   审计责任 `-nSH)GBM  
audit results                                      审计结果 lBn<\Y!^  
audit risk                                          审计风险 Eoz/]
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audit sampling                                          审计抽样 |yNy
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audit sampling techniques                         审计抽样方法，审计抽样技术 j %M Y6"  
audit strategies                                  审计策略 `?:{aOI  
audit summary                                         审计总结，审计小结 ;E}&{w/My  
audit team                                         审计小组 +VIEDV+   
audit test                                    审计测试 @"cnPLh&
 
audit trail                                          审计轨迹 D_\HX9  
audit work                                        审计工作 y;0Zk~R$  
audit working paper                                 审计工作底稿 daY0;,>  
audited financial statement                        审计会计报表，已审计财务报表 [L7 S`Z   
Auditing Guidelines (the～)                      审计规范指南 d*!H&1L  
auditing standards                             审计准则 vU/sQt8  
audit-oriented working paper                          (审计)业务类工作底稿 (3,7  
authorisation                                     授权 Jbima>  
authorisation of transaction                       交易的授权 ^=I[uX-3ue  
availability                                         可获得性 X"8$,\wX,  
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balance                                      余额；差额；平衡 *~`oA~-Q  
balance sheet                                    资产负债表 >iJxq6!  
bank                                                 银行 uPFbKSJj  
bank account                                    银行账户，银行户头 VQ~eg wJL  
bank statement                                 银行对账单 d6W&u~  
barter transaction                              易货交易，以物换物交易 /|Gz<nSc  
basis of audit                                    审计依据 2}{[J  
basis of preparation                                (会计报表的)编制基础 Z\-Gr 2k  
book of account                               账目，账簿 D-e^b'l  
borrowing                                         借款，贷款，借债 EY1L5Ba.  
branch                                              分支，分支机构，分店 6{Bvl[mhI  
brought forward                                (账户余额等的)承上年，承上期，承上页 $YBH;^#  
budget                                              预算 Xp^>SSt:4  
building                                      建筑物；大楼 a`||ePb|W~  
business conditions                                  业务情况，经营情况 j

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business licence                               (企业等的)营业执照 d{^K8T3  
business relation                                业务关系 < Lrd(b;  
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