[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 f SMy?8  
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审计词汇英汉对照 &LHS<Nv^:  
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ability to continue as a going concern               持续经营能力 d,0Klew  
acceptability                                     可接受性，可接受程度 W]M Fq5.  
acceptable level of detection risk                     检查风险的可接受水平 r|Q/:UV?w  
acceptance of engagement                       接受委托 }KR"0G[f  
accepting the engagement for the first time              首次接受委托 oGz5ZDa#  
access to asset                                         对资产的接触 Up\ k67  
according to                                     根据，依据，依照 1abQoe  
account balance                                账户余额 vg*~t3{L  
account for                                       对……进行会计处理，核算；解释 \ 9#X]H  
accounting                                        会计，会计学 N
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accounting advisory serve                        会计咨询服务 ?I;PJj  
accounting firm                                 会计师事务所 TECp!`)j"  
accounting information                      会计信息，会计资料 8T3Nz8Q7  
accounting period                             会计期间 KDLrt  
accounting policies                                   会计政策 &L r~x#Wx  
accounting professional bodies                 会计职业组织，会计职业团体 8Bx58$xRq  
accounting records                                   会计记录 =!DpWVsQ  
accounting responsibility                           会计责任 =s,}@iqNO4  
accounting service                             会计服务 \-r"%@OkW  
accounting standards                                会计准则 >lF@M-
 
Accounting Standards for Business Enterprises       企业会计准则 E*d UJ.>  
accounting system                             会计系统 =&WH9IKz  
accounting treatment                                会计处理 /NQ PTr  
accuracy                                    准确性，精确性 m`Pk)c0  
additional audit procedures                      追加审计程序 OZQN&
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addressee                                         收件人，收信人 ln_[@K[oX  
Administration of State-owned Assets  (the～)     国有资产管理局 T (? CDc+  
administrative laws and regulations                 行政法规 G$;cA:p-j  
adverse impact                                 不利影响，负面影响 \hg%J/  
adverse opinion                                反对意见 kQO-V 4z!  
advisory group                                  咨询组，顾问组 2Wr^#PY60  
agency fee                                        代理费，代理费用 jt3=<&*Bm  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 +IG=|X  
alternative audit procedures                      替代审计程序，备选审计程序 =LKf.@]#  
amend                                              修改，修订 O6Y1*XTmH6  
amortisation                                      摊销 I !O5+Er
 
analytical capacity                             分析能力 OOnhT
  
analytical procedures                               分析性程序 qI*7ToBJ  
annual financial statements                        年度会计报表，年度财务报表 OtoG,~?  
appendix                                          附录，附表 c"/H v  
applicable                                         适用的 |2Uw8M7.E  
applicable laws and regulations                 适用的法规 e//jd&G  
application systems                                  应用系统 :}-izd)/j  
apply consistently                              一贯地执行，一贯地实施 b fI= =  
appropriate                                       适当的，合适的； >S]"-0tGD=  
征用，挪用 +HlZ?1g  
appropriate authorization                          适当的授权 )C0d*T0i  
appropriateness of audit evidence                    审计证据的适当性 |mT1\O2a  
approval                                    批准，核准 p;~oIy\,  
assertion                                    (会计报表上的)认定；确认 x;A.Ll  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g9j&\+h^  
asset                                                 资产，财产 Cm9#FA  
asset restructuring                             资产重组 HF*j=qt!  
assignment of duties                                 职责的划分 h;):TFiC  
assistant                                     助理，助理人员 XHh*6Yt_ (  
associated company                                 联属公司，联营公司 @?bY,  
association                                        联合，结合；协会，社团 ^7YZ>^  
assumption                                       假设，假定 .z^O y_S{  
at a given date                                         在某一特定时日 DC0ON`  
attestation                                         鉴证，公证 SNSHX2  
attestation service                             鉴证服务 pRA%07?W  
audit adjustment                                审计调整 YI2x*t!  
audit areas                                        审计领域 a I1tG  
audit conclusion                                审计结论 b(t8TR#-  
audit effectiveness                             审计效果 Q+s2S>U{v  
audit efficiency                                  审计效率 sK8sxy  
audit engagement letter                      审计业务约定书 `x ;m@\R
 
audit evidence                                          审计证据 <MoyL1=  
audit fee                                    审计费 mSGpxZ,IE  
audit files                                          审计档案 8Z3:jSgk  
audit findings                                     审计中发现的事项 M"6J"s
 
audit implementation stage                        审计实施阶段 <,Mf[R2N>  
audit mark                                        审计标识 l[[^]__  
audit materiality                                 审计重要性 #44}Snz  
audit method                                     审计方法 3gtKD9RL:  
audit objective                                         审计目标，审计目的 t+D= @"BZP  
audit of financial statements                      会计报表审计，财务报表审计 1p=bpJC  
audit opinion                                     审计意见 ??lsv(v-  
audit period                                      被审计期间，被审计年度 bmJdZD7-<k  
audit plan                                          审计计划 eOx8D|^W  
audit planning                                    编制审计计划，制定审计计划，审计计划 gH*(1*  
audit planning stage                                  审计计划阶段 XW~a4If  
audit procedure                                审计程序 Y7;=\ /SV  
audit programme                               审计程序表，具体审计计划 x<PJ5G L  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 /4|_A {m{m  
audit report with a qualified opinion                 有保留意见的审计报告 ZO>)GR2S  
audit report with an adverse opinion                否定意见的审计报告 JF=T_SH^U  
audit report with dual dates                      双重日期审计报告 c/V0AKkS 8  
audit reporting stage                                 审计报告阶段 u#NX`_  
audit responsibility                                   审计责任 zL9:e7o  
audit results                                      审计结果 vOv"^ X  
audit risk                                          审计风险 ^tIYr<I  
audit sampling                                          审计抽样 Dw$RHogb~y  
audit sampling techniques                         审计抽样方法，审计抽样技术 a'r1or4  
audit strategies                                  审计策略 JL>DRIR%NV  
audit summary                                         审计总结，审计小结 )Br#R:#  
audit team                                         审计小组 PcI~,e%  
audit test                                    审计测试 f,ZJFb98  
audit trail                                          审计轨迹 q/ (h{cq  
audit work                                        审计工作 N6> rU  
audit working paper                                 审计工作底稿 5 ed|]LP  
audited financial statement                        审计会计报表，已审计财务报表 lgZ9*@d  
Auditing Guidelines (the～)                      审计规范指南 *$Z y|&[Z  
auditing standards                             审计准则 *Ea)b-  
audit-oriented working paper                          (审计)业务类工作底稿 { SDnVV  
authorisation                                     授权 pCC^Hxa  
authorisation of transaction                       交易的授权 b_7LSp  
availability                                         可获得性 G
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balance                                      余额；差额；平衡 c'mg=jH  
balance sheet                                    资产负债表 9$D}j"  
bank                                                 银行 F{c8{?:
  
bank account                                    银行账户，银行户头 bh#6yvpMR  
bank statement                                 银行对账单 *Uy;P>8  
barter transaction                              易货交易，以物换物交易 *\cU}qjk  
basis of audit                                    审计依据 D1@y
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basis of preparation                                (会计报表的)编制基础 DQ9aq.;  
book of account                               账目，账簿 W8r"dK  
borrowing                                         借款，贷款，借债 uGHM ]"!)  
branch                                              分支，分支机构，分店 yXqC  
brought forward                                (账户余额等的)承上年，承上期，承上页 'K01"`#  
budget                                              预算 <PM.4B@  
building                                      建筑物；大楼 T Qx<lw  
business conditions                                  业务情况，经营情况 f1sp6S0V\  
business licence                               (企业等的)营业执照 2cSc 8  
business relation                                业务关系 y]+[o1]-c  
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