[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 M9scZuj  
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审计词汇英汉对照 1w/Ur'8we  
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ability to continue as a going concern               持续经营能力 {'
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acceptability                                     可接受性，可接受程度 /;rPzP4K6  
acceptable level of detection risk                     检查风险的可接受水平 W`2Xn?g  
acceptance of engagement                       接受委托 H@%Y"iIUP  
accepting the engagement for the first time              首次接受委托 a
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access to asset                                         对资产的接触 "-HmXw1+t  
according to                                     根据，依据，依照 YN>k5\M_v  
account balance                                账户余额 4UV<Q*B\F  
account for                                       对……进行会计处理，核算；解释 ~qP_1() ?  
accounting                                        会计，会计学 {Z^ G]@  
accounting advisory serve                        会计咨询服务 4
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accounting firm                                 会计师事务所 ;"N4Yfl
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accounting information                      会计信息，会计资料 zIE{U  
accounting period                             会计期间 J jp)%c#_  
accounting policies                                   会计政策 WXzSf.8p|  
accounting professional bodies                 会计职业组织，会计职业团体 aF (L_  
accounting records                                   会计记录 n^P~]1i   
accounting responsibility                           会计责任 |1[3RnGS  
accounting service                             会计服务 swGp{wJ  
accounting standards                                会计准则 eK)R=M@i  
Accounting Standards for Business Enterprises       企业会计准则 #lld*I"d  
accounting system                             会计系统 <*'%Xgm  
accounting treatment                                会计处理 ~Y.I;EPKt  
accuracy                                    准确性，精确性 yy*8Aw}  
additional audit procedures                      追加审计程序 jqeR{yo&0b  
addressee                                         收件人，收信人 &?)? w-$p  
Administration of State-owned Assets  (the～)     国有资产管理局 >ukn
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administrative laws and regulations                 行政法规 _b)=ERBbCo  
adverse impact                                 不利影响，负面影响 N">4I)  
adverse opinion                                反对意见 lNwqWOWy  
advisory group                                  咨询组，顾问组 =]swhF+l-  
agency fee                                        代理费，代理费用 v+b#8  
aggregate                                          总计，合计为…… V@C8HTg  
alternation of document and record                 变造文件和记录 d[7B,l:RN  
alternative audit procedures                      替代审计程序，备选审计程序 o,D7$WzL  
amend                                              修改，修订 rUL_=>3  
amortisation                                      摊销 lH#C:n  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 (O@fgBM  
annual financial statements                        年度会计报表，年度财务报表 E psjaOmAF  
appendix                                          附录，附表 }\$CU N  
applicable                                         适用的 (.Th?p%>7  
applicable laws and regulations                 适用的法规 (Q4
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application systems                                  应用系统 L)qDtXd4  
apply consistently                              一贯地执行，一贯地实施 "z6xS;  
appropriate                                       适当的，合适的； cKM#0dq  
征用，挪用 &Fg|52  
appropriate authorization                          适当的授权 %p t^
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appropriateness of audit evidence                    审计证据的适当性 TEN~3 Ef#  
approval                                    批准，核准 *+|,rcI  
assertion                                    (会计报表上的)认定；确认 49?wEm#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `:>N.9'o  
asset                                                 资产，财产 =Sp+$:q*  
asset restructuring                             资产重组 3Ud{W$Ym  
assignment of duties                                 职责的划分 z9qF<m  
assistant                                     助理，助理人员  gmW-#.  
associated company                                 联属公司，联营公司 )kpNg:2p  
association                                        联合，结合；协会，社团 LyuA("xB#  
assumption                                       假设，假定 -2/&i  
at a given date                                         在某一特定时日 V<&^zIJUR  
attestation                                         鉴证，公证 s,;7m  
attestation service                             鉴证服务 lh`ZEvt  
audit adjustment                                审计调整 F+Dke>j  
audit areas                                        审计领域 kIwq%c;  
audit conclusion                                审计结论 epm ~
 
audit effectiveness                             审计效果 o^8Z cN>  
audit efficiency                                  审计效率 j' }4ZwEh  
audit engagement letter                      审计业务约定书 !+V."*]l  
audit evidence                                          审计证据 vKFEA7  
audit fee                                    审计费 8quH#IhB  
audit files                                          审计档案 <To$Hb,NP  
audit findings                                     审计中发现的事项 ]]eI80u[  
audit implementation stage                        审计实施阶段 N#<X"&-_#  
audit mark                                        审计标识 o#\c:D*k  
audit materiality                                 审计重要性 dIq*"Ry+~  
audit method                                     审计方法 m8Y>4:Nw  
audit objective                                         审计目标，审计目的 \f-@L;8#  
audit of financial statements                      会计报表审计，财务报表审计 ym;I(TC+  
audit opinion                                     审计意见 'Y22 HVUX  
audit period                                      被审计期间，被审计年度 'TO/i:{\  
audit plan                                          审计计划 *bl|[(pP  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,~G:>q$ad  
audit planning stage                                  审计计划阶段 Y1-=H)G  
audit procedure                                审计程序 oH"VrS 6  
audit programme                               审计程序表，具体审计计划 9l<}`/@}W  
audit report                                       审计报告 JE_GWgwdv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h )% e  
audit report with a qualified opinion                 有保留意见的审计报告 .Mxt F\  
audit report with an adverse opinion                否定意见的审计报告 8'-E>+L   
audit report with dual dates                      双重日期审计报告 Txa 2`2t
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audit reporting stage                                 审计报告阶段 o\
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audit responsibility                                   审计责任 iit 5IV  
audit results                                      审计结果 XE S$V15  
audit risk                                          审计风险 /:ju/~R}  
audit sampling                                          审计抽样 f#&@Vl(i&  
audit sampling techniques                         审计抽样方法，审计抽样技术 hH]oJ}H \  
audit strategies                                  审计策略 ;-quK%VO!  
audit summary                                         审计总结，审计小结 #:E^($v  
audit team                                         审计小组 L~!Lq4]V\g  
audit test                                    审计测试 RV>n Op}R  
audit trail                                          审计轨迹 MZ:Ty,pw:O  
audit work                                        审计工作 @g]>D  
audit working paper                                 审计工作底稿 z0 J:"M  
audited financial statement                        审计会计报表，已审计财务报表 d;g]Oe
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Auditing Guidelines (the～)                      审计规范指南 S;}/ql y  
auditing standards                             审计准则 4hWFgk  
audit-oriented working paper                          (审计)业务类工作底稿 ZK`x(h{p)  
authorisation                                     授权 bC,SE*F\  
authorisation of transaction                       交易的授权 YDaGr6y4i  
availability                                         可获得性 :a*F>S!  
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balance                                      余额；差额；平衡 H)pB{W/  
balance sheet                                    资产负债表 A"wso[{  
bank                                                 银行 A",Xn /d  
bank account                                    银行账户，银行户头 !|-:"hE1h  
bank statement                                 银行对账单 'e*:eBoyb  
barter transaction                              易货交易，以物换物交易 :MILOwF  
basis of audit                                    审计依据 K_}81|=  
basis of preparation                                (会计报表的)编制基础 v%)=!T,  
book of account                               账目，账簿 ]D@y""{--s  
borrowing                                         借款，贷款，借债 \]qwD m/  
branch                                              分支，分支机构，分店 OyATb{`'  
brought forward                                (账户余额等的)承上年，承上期，承上页 4`p[ t;q  
budget                                              预算 v03^  
building                                      建筑物；大楼 F>ps&h  
business conditions                                  业务情况，经营情况 BFPy~5W  
business licence                               (企业等的)营业执照 Tl S904'  
business relation                                业务关系 r?R!/`f  
bj=YFV+  

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