[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 w`fbUh6/  
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审计词汇英汉对照 Jfo'iNOu  
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ability to continue as a going concern               持续经营能力 4S4g K   
acceptability                                     可接受性，可接受程度 Z9|A"[b  
acceptable level of detection risk                     检查风险的可接受水平 An^)K  
acceptance of engagement                       接受委托 n5;@}Rai  
accepting the engagement for the first time              首次接受委托 %3AE 2"  
access to asset                                         对资产的接触 mU"Am0Bdjq  
according to                                     根据，依据，依照 Z1:<i*6>D  
account balance                                账户余额 ,In%r`{i  
account for                                       对……进行会计处理，核算；解释 FnI}N;"  
accounting                                        会计，会计学 E"  >`  
accounting advisory serve                        会计咨询服务 kR:kn:  
accounting firm                                 会计师事务所 8@LUL)"  
accounting information                      会计信息，会计资料 8nL9#b  
accounting period                             会计期间 wmIe x  
accounting policies                                   会计政策 587;2  
accounting professional bodies                 会计职业组织，会计职业团体 `&'{R<cL  
accounting records                                   会计记录 g^x=y   
accounting responsibility                           会计责任 2,^>
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accounting service                             会计服务 [zXC\)&!  
accounting standards                                会计准则 7U?#Xi5  
Accounting Standards for Business Enterprises       企业会计准则 o|q5eUh=EY  
accounting system                             会计系统 ^,FG9  
accounting treatment                                会计处理 ru6M9\h*  
accuracy                                    准确性，精确性 n
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additional audit procedures                      追加审计程序 H_Va$}8z  
addressee                                         收件人，收信人 `M{Ne:J  
Administration of State-owned Assets  (the～)     国有资产管理局 ,>za|y<n  
administrative laws and regulations                 行政法规 D~Ef%!&  
adverse impact                                 不利影响，负面影响 W7gY$\1<&  
adverse opinion                                反对意见 ]9)iBvQlj  
advisory group                                  咨询组，顾问组 [\Nmm4  
agency fee                                        代理费，代理费用 *wY+yoj  
aggregate                                          总计，合计为…… JtsXMZz  
alternation of document and record                 变造文件和记录 B3D} '<  
alternative audit procedures                      替代审计程序，备选审计程序 ;\6@s3  
amend                                              修改，修订 D_[NzCv<-  
amortisation                                      摊销 ]
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analytical capacity                             分析能力 V5i}^%QSs  
analytical procedures                               分析性程序 { Ie~MW  
annual financial statements                        年度会计报表，年度财务报表 JbJ!,86  
appendix                                          附录，附表 '/t9#I@G\  
applicable                                         适用的 aXG|IN5 *m  
applicable laws and regulations                 适用的法规 .'Q*_};W  
application systems                                  应用系统 /#SfgcDt  
apply consistently                              一贯地执行，一贯地实施 ARt{ 2|  
appropriate                                       适当的，合适的； *OdmKVw6G  
征用，挪用 BfCn
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appropriate authorization                          适当的授权 Yw]$/oP`  
appropriateness of audit evidence                    审计证据的适当性 B$YoglEW:  
approval                                    批准，核准 WT")tjVKA  
assertion                                    (会计报表上的)认定；确认 kB=B?V~#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <DPRQhNW]  
asset                                                 资产，财产 "C&>$h_%  
asset restructuring                             资产重组 Eb@
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assignment of duties                                 职责的划分 O[eU{;P  
assistant                                     助理，助理人员 _9H]:]1QH  
associated company                                 联属公司，联营公司 Z 4i5,f  
association                                        联合，结合；协会，社团 0#Pa;(  
assumption                                       假设，假定 db8vm4  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 !g6=/9  
attestation service                             鉴证服务 8~t8^eBg  
audit adjustment                                审计调整 !bCL/[  
audit areas                                        审计领域 l2YCl K  
audit conclusion                                审计结论 1?^ P=^8   
audit effectiveness                             审计效果 6}Tftw$0z  
audit efficiency                                  审计效率 K]Vp! G  
audit engagement letter                      审计业务约定书 o<txm?+N  
audit evidence                                          审计证据 1a V32oK  
audit fee                                    审计费 (V&d:tW  
audit files                                          审计档案 tU2#Z=a  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 S]|sK
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audit mark                                        审计标识 ks6iy}f7  
audit materiality                                 审计重要性 mSYm18   
audit method                                     审计方法 00f'G2n  
audit objective                                         审计目标，审计目的 \'[tfSB  
audit of financial statements                      会计报表审计，财务报表审计 zh0T3U0D  
audit opinion                                     审计意见 i
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audit period                                      被审计期间，被审计年度 ~Ey+  
audit plan                                          审计计划 1n}#54  
audit planning                                    编制审计计划，制定审计计划，审计计划 53ZbtEwhwr  
audit planning stage                                  审计计划阶段 Ayg^<)JWh  
audit procedure                                审计程序 q+oc^FD?@  
audit programme                               审计程序表，具体审计计划 hY%} x5ntU  
audit report                                       审计报告 3{t[>O;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 94dd )/a  
audit report with a qualified opinion                 有保留意见的审计报告 O CIoY?a  
audit report with an adverse opinion                否定意见的审计报告 , .~k  
audit report with dual dates                      双重日期审计报告 7RBEEE`)  
audit reporting stage                                 审计报告阶段 !G[%; d  
audit responsibility                                   审计责任 PN8# T:E  
audit results                                      审计结果 xyM|q9Gf@  
audit risk                                          审计风险 #qF1z}L(  
audit sampling                                          审计抽样 [q3zs_nz  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z|N$qm}  
audit strategies                                  审计策略 rO.[/#p\  
audit summary                                         审计总结，审计小结 m%[/w wL  
audit team                                         审计小组 cLwnV.  
audit test                                    审计测试 _izjvg  
audit trail                                          审计轨迹 `{h)-Y``  
audit work                                        审计工作 O$e"3^Pa  
audit working paper                                 审计工作底稿 EirZ}fDJzB  
audited financial statement                        审计会计报表，已审计财务报表 Ee7+ob  
Auditing Guidelines (the～)                      审计规范指南 i/'bpGrQ(  
auditing standards                             审计准则 [ 't.x=  
audit-oriented working paper                          (审计)业务类工作底稿 1:^Xd~X  
authorisation                                     授权 .;Gx.}ITG6  
authorisation of transaction                       交易的授权 N[\J#x!U  
availability                                         可获得性
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balance                                      余额；差额；平衡 k[D,du')  
balance sheet                                    资产负债表 :;+_<pk  
bank                                                 银行 +a|Q)Ob  
bank account                                    银行账户，银行户头 Zr2T^p5u  
bank statement                                 银行对账单 F:P2:s<d-  
barter transaction                              易货交易，以物换物交易 U?{oxy_[2  
basis of audit                                    审计依据 PM
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basis of preparation                                (会计报表的)编制基础 /ILd|j(e  
book of account                               账目，账簿 *P7/ry^<F  
borrowing                                         借款，贷款，借债 l=l$9H,  
branch                                              分支，分支机构，分店 5VOw}{Pt  
brought forward                                (账户余额等的)承上年，承上期，承上页 uQx/o^  
budget                                              预算 n&P~<2^M#  
building                                      建筑物；大楼 uI?Z_  
business conditions                                  业务情况，经营情况 fR@Cg sw  
business licence                               (企业等的)营业执照 =fnBE`Uc  
business relation                                业务关系 'm6bfS^T  
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