[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
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审计词汇英汉对照 Ja [#[BJ?  
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ability to continue as a going concern               持续经营能力 JqEb;NiP)5  
acceptability                                     可接受性，可接受程度 4J}3,+  
acceptable level of detection risk                     检查风险的可接受水平 Q>%E
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acceptance of engagement                       接受委托 b1)\Zi  
accepting the engagement for the first time              首次接受委托 -'ZxN'*%  
access to asset                                         对资产的接触 j@
t{@Ke  
according to                                     根据，依据，依照 ?O7iK<5N  
account balance                                账户余额 VIg\]%qse  
account for                                       对……进行会计处理，核算；解释 {AgBwBCE  
accounting                                        会计，会计学 iNLDl~uU  
accounting advisory serve                        会计咨询服务 8A4TAT4,  
accounting firm                                 会计师事务所 `^e*T'UPl  
accounting information                      会计信息，会计资料 y5%5O xB  
accounting period                             会计期间 tqhh<u;  
accounting policies                                   会计政策 `^%@b SE(  
accounting professional bodies                 会计职业组织，会计职业团体 y@ .b 4  
accounting records                                   会计记录 b
9#m m  
accounting responsibility                           会计责任 ?Cc :)  
accounting service                             会计服务 @,Jb7V<  
accounting standards                                会计准则 z Lw(@&  
Accounting Standards for Business Enterprises       企业会计准则 O{BW;Deo  
accounting system                             会计系统 DaDUK?  
accounting treatment                                会计处理 8_X.c  
accuracy                                    准确性，精确性 qK-qcPLsl  
additional audit procedures                      追加审计程序 KBj@V6Q  
addressee                                         收件人，收信人 2Pz5f  
Administration of State-owned Assets  (the～)     国有资产管理局 +C5#$5];  
administrative laws and regulations                 行政法规 @ExLh9  
adverse impact                                 不利影响，负面影响 5p{25N_t  
adverse opinion                                反对意见 N'a?wBBR  
advisory group                                  咨询组，顾问组 R#LGFXU j  
agency fee                                        代理费，代理费用 G<fS(q  
aggregate                                          总计，合计为…… t%HI1eO7h  
alternation of document and record                 变造文件和记录 9C=~1>S  
alternative audit procedures                      替代审计程序，备选审计程序 |?yE^$a  
amend                                              修改，修订 B,MQ.|s[  
amortisation                                      摊销 Hh\ 4MNl  
analytical capacity                             分析能力 DZ2Fl>7  
analytical procedures                               分析性程序 {83C,C-  
annual financial statements                        年度会计报表，年度财务报表 :mn(0 R~  
appendix                                          附录，附表 1q`k}KMy  
applicable                                         适用的 SdSg
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applicable laws and regulations                 适用的法规 8W@dtZ,d  
application systems                                  应用系统 ;t~*F#p(!  
apply consistently                              一贯地执行，一贯地实施 h,~tXj  
appropriate                                       适当的，合适的； OQ,}/  
征用，挪用 HoL~j({  
appropriate authorization                          适当的授权 }pKv.  
appropriateness of audit evidence                    审计证据的适当性 ~W3:xnBEk  
approval                                    批准，核准 IqXBz.p  
assertion                                    (会计报表上的)认定；确认 !YY6o V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?N`qLGRm  
asset                                                 资产，财产 HM 90Sb  
asset restructuring                             资产重组 {=qEBbM  
assignment of duties                                 职责的划分 ETxp#PZ  
assistant                                     助理，助理人员 A`IHP{aB  
associated company                                 联属公司，联营公司 .Nk}Z9L]k  
association                                        联合，结合；协会，社团 ! . p  
assumption                                       假设，假定 V&g)m.d:n  
at a given date                                         在某一特定时日 2'Y{FY_Z  
attestation                                         鉴证，公证 S7Znz@  
attestation service                             鉴证服务 }\DAg'e)  
audit adjustment                                审计调整 _TrZ'iL}T  
audit areas                                        审计领域 9lKRL'QR  
audit conclusion                                审计结论 Y}S.37|+^  
audit effectiveness                             审计效果 'OG{*TDPu  
audit efficiency                                  审计效率 1z3]PA!R  
audit engagement letter                      审计业务约定书 *.:!Ax  
audit evidence                                          审计证据 *^uGvJXF  
audit fee                                    审计费 jmSt?M0.xV  
audit files                                          审计档案 x\6];SXX  
audit findings                                     审计中发现的事项 eVrnVPkM  
audit implementation stage                        审计实施阶段 &{BBxv)y  
audit mark                                        审计标识 4`$5 _} j!  
audit materiality                                 审计重要性 9uKOR7.zbo  
audit method                                     审计方法 LNaeB(z"  
audit objective                                         审计目标，审计目的 40R"^*  
audit of financial statements                      会计报表审计，财务报表审计 X=JFWzC  
audit opinion                                     审计意见 lx`q *&E  
audit period                                      被审计期间，被审计年度 ?vMK'"  
audit plan                                          审计计划 xUQdVrFU  
audit planning                                    编制审计计划，制定审计计划，审计计划 #t){4J  
audit planning stage                                  审计计划阶段 A0S8Dh$  
audit procedure                                审计程序 -Sx0qi'%  
audit programme                               审计程序表，具体审计计划 U&`6&$]  
audit report                                       审计报告 y?"$(%3|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pa>p%  
audit report with a qualified opinion                 有保留意见的审计报告 tc"T}huypU  
audit report with an adverse opinion                否定意见的审计报告 'J2ewW5  
audit report with dual dates                      双重日期审计报告 :-(U%`a[  
audit reporting stage                                 审计报告阶段 ?n2C  
audit responsibility                                   审计责任 K4_~ruhr  
audit results                                      审计结果 EN)YoVk  
audit risk                                          审计风险 DE'Xq6#PK  
audit sampling                                          审计抽样 E=}6X9X  
audit sampling techniques                         审计抽样方法，审计抽样技术 $|rCrak;  
audit strategies                                  审计策略 *U:VM'a  
audit summary                                         审计总结，审计小结 EK^JLvyT  
audit team                                         审计小组 keae.6[  
audit test                                    审计测试 =sxkrih  
audit trail                                          审计轨迹 uFz/PDOZ@  
audit work                                        审计工作 0K&_D)  
audit working paper                                 审计工作底稿 @8QFP 3\1  
audited financial statement                        审计会计报表，已审计财务报表 d:A\<F  
Auditing Guidelines (the～)                      审计规范指南 H3!,d`D.N  
auditing standards                             审计准则 Rk}\)r\  
audit-oriented working paper                          (审计)业务类工作底稿 2TE\4j  
authorisation                                     授权 wj}=@HS,3!  
authorisation of transaction                       交易的授权 n/xXQ7y  
availability                                         可获得性 ]gH wfqx  
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balance                                      余额；差额；平衡 4s[`y V  
balance sheet                                    资产负债表 ,m2A p\l  
bank                                                 银行 f#*h^91x  
bank account                                    银行账户，银行户头 ]^Sd9ba   
bank statement                                 银行对账单 )ZQHa7V  
barter transaction                              易货交易，以物换物交易 q sv+.aW  
basis of audit                                    审计依据 `Q:de~+AM{  
basis of preparation                                (会计报表的)编制基础 (}9cD^F0n  
book of account                               账目，账簿 I).=v{@9V<  
borrowing                                         借款，贷款，借债 J>&[J!>r  
branch                                              分支，分支机构，分店 7
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brought forward                                (账户余额等的)承上年，承上期，承上页 mYntU^4f  
budget                                              预算 !>CE(;E>z  
building                                      建筑物；大楼 p^T&jE8])#  
business conditions                                  业务情况，经营情况 KX0<j  
business licence                               (企业等的)营业执照 N<p5p0  
business relation                                业务关系 ` 52%XI  
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