[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 8]?1gDS|9O  
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审计词汇英汉对照 pn $50 c  
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ability to continue as a going concern               持续经营能力 `f'
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acceptability                                     可接受性，可接受程度 k(qQvn  
acceptable level of detection risk                     检查风险的可接受水平 oNU* q .Q  
acceptance of engagement                       接受委托 Lv^j l  
accepting the engagement for the first time              首次接受委托 0KQ8;&a|  
access to asset                                         对资产的接触 *Yr-:s9J9  
according to                                     根据，依据，依照 =h_gj >  
account balance                                账户余额 YqJIp. Z  
account for                                       对……进行会计处理，核算；解释 fcZOsTj  
accounting                                        会计，会计学 Nz}Q"6L  
accounting advisory serve                        会计咨询服务 -.*\J|S@g  
accounting firm                                 会计师事务所 'j3'n0o  
accounting information                      会计信息，会计资料 Qx,G3m[}  
accounting period                             会计期间 kTk?[BK  
accounting policies                                   会计政策 Np-D:G   
accounting professional bodies                 会计职业组织，会计职业团体 ]czy8n$+  
accounting records                                   会计记录 " }ZD)7K  
accounting responsibility                           会计责任 B7PmG f)b  
accounting service                             会计服务 z>0"T2W y  
accounting standards                                会计准则 rODKM-7+  
Accounting Standards for Business Enterprises       企业会计准则 v4zd x)  
accounting system                             会计系统
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accounting treatment                                会计处理 |@g1|OWd|  
accuracy                                    准确性，精确性 .)3 2W
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additional audit procedures                      追加审计程序 QLUe{@ivc  
addressee                                         收件人，收信人 Td F<  
Administration of State-owned Assets  (the～)     国有资产管理局 ~JNuy"8  
administrative laws and regulations                 行政法规 \S<5b&G  
adverse impact                                 不利影响，负面影响 aO
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adverse opinion                                反对意见 $ vjmW! O  
advisory group                                  咨询组，顾问组 $ B9=v  
agency fee                                        代理费，代理费用 `l+SJLyJ%  
aggregate                                          总计，合计为…… []]3"n  
alternation of document and record                 变造文件和记录 _-&.=3\1  
alternative audit procedures                      替代审计程序，备选审计程序 31*6 ;(  
amend                                              修改，修订
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amortisation                                      摊销 vvM)Rb,  
analytical capacity                             分析能力 .;:xx~G_Q  
analytical procedures                               分析性程序 4r. W:}4:  
annual financial statements                        年度会计报表，年度财务报表 l17ZNDzLU  
appendix                                          附录，附表 ~/U0S.C  
applicable                                         适用的 ?},ItJ#>)q  
applicable laws and regulations                 适用的法规 dvD<>{U,8  
application systems                                  应用系统 SHk[X ]Uo  
apply consistently                              一贯地执行，一贯地实施 W*<]`U_.  
appropriate                                       适当的，合适的； V d0GTpB?1  
征用，挪用 vOK;l0%  
appropriate authorization                          适当的授权 =eqI]rVj^  
appropriateness of audit evidence                    审计证据的适当性 }SV3PdE  
approval                                    批准，核准 5G<CDgl^!  
assertion                                    (会计报表上的)认定；确认 jVINc=o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `+.I  
asset                                                 资产，财产 upDQNG>d  
asset restructuring                             资产重组 2f!oA~| 2  
assignment of duties                                 职责的划分 JLu0;XVK  
assistant                                     助理，助理人员 cWc)sb  
associated company                                 联属公司，联营公司 L)}V[j#  
association                                        联合，结合；协会，社团  /Xz4q!Ul  
assumption                                       假设，假定 m=MT`-:  
at a given date                                         在某一特定时日 pNlisS  
attestation                                         鉴证，公证 M: "ci;*$  
attestation service                             鉴证服务 %d0S-.  
audit adjustment                                审计调整 yU|ji?)e  
audit areas                                        审计领域 ]uvbQ.l_t  
audit conclusion                                审计结论 !7)ID7d  
audit effectiveness                             审计效果 Y/0O9}hf  
audit efficiency                                  审计效率 k
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audit engagement letter                      审计业务约定书 S7a6ntei  
audit evidence                                          审计证据 3@] a#>  
audit fee                                    审计费 ikhX5 &e  
audit files                                          审计档案 pYVy(]1I(3  
audit findings                                     审计中发现的事项 H040-Q;S'  
audit implementation stage                        审计实施阶段 > bF!Y]H  
audit mark                                        审计标识 !)3s <{k#  
audit materiality                                 审计重要性 q=Yerp3~  
audit method                                     审计方法 zt2-w/[Q  
audit objective                                         审计目标，审计目的 ({KAh?  
audit of financial statements                      会计报表审计，财务报表审计 LtztjAm.  
audit opinion                                     审计意见 ennz/'  
audit period                                      被审计期间，被审计年度 9Nu#&_2R  
audit plan                                          审计计划 " B {0-H+  
audit planning                                    编制审计计划，制定审计计划，审计计划 1ckw[0d  
audit planning stage                                  审计计划阶段 mzB#O;3=  
audit procedure                                审计程序 eH955[fVd4  
audit programme                               审计程序表，具体审计计划 %"Q!5
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audit report                                       审计报告 0juIkN#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gVU\^KN]  
audit report with a qualified opinion                 有保留意见的审计报告 oRThJB  
audit report with an adverse opinion                否定意见的审计报告 W<91m*  
audit report with dual dates                      双重日期审计报告 \~t~R q  
audit reporting stage                                 审计报告阶段 -0SuREn  
audit responsibility                                   审计责任 1vs>2` DLa  
audit results                                      审计结果 +Nbk\%  
audit risk                                          审计风险 GFdJFQio  
audit sampling                                          审计抽样 )75yv<L2S,  
audit sampling techniques                         审计抽样方法，审计抽样技术 ev%
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audit strategies                                  审计策略 K4/P(*r`  
audit summary                                         审计总结，审计小结 ""'eT
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audit team                                         审计小组 ~ _db<!a  
audit test                                    审计测试 Jf<yTAm  
audit trail                                          审计轨迹 $lAb6e$n  
audit work                                        审计工作 \G=R hx f  
audit working paper                                 审计工作底稿 ,DuZMGg  
audited financial statement                        审计会计报表，已审计财务报表 D2:a  
Auditing Guidelines (the～)                      审计规范指南 Zmbz-##HQ  
auditing standards                             审计准则 +wW  
audit-oriented working paper                          (审计)业务类工作底稿 R}X_2""  
authorisation                                     授权 uAS8F=9xP  
authorisation of transaction                       交易的授权 tW.>D;8  
availability                                         可获得性 y2"S\%7$h  
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balance                                      余额；差额；平衡 d<GG(  
balance sheet                                    资产负债表 tD7C7m  
bank                                                 银行 "8iiRzt#  
bank account                                    银行账户，银行户头 a]
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bank statement                                 银行对账单 zg Y*|{4Sl  
barter transaction                              易货交易，以物换物交易 K'5sn|)  
basis of audit                                    审计依据 O|OSE  
basis of preparation                                (会计报表的)编制基础 QGv:h[b_  
book of account                               账目，账簿 %r  
borrowing                                         借款，贷款，借债 iC|6roO!jk  
branch                                              分支，分支机构，分店 Ky9No"o  
brought forward                                (账户余额等的)承上年，承上期，承上页 
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budget                                              预算 '"]>`=R  
building                                      建筑物；大楼 PP[)h,ZL*  
business conditions                                  业务情况，经营情况 ";?C4%L  
business licence                               (企业等的)营业执照 v8[
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business relation                                业务关系
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