[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 h;M3yTM-  
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审计词汇英汉对照 jP =Hf=:$  
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ability to continue as a going concern               持续经营能力 V|FrN*m  
acceptability                                     可接受性，可接受程度 oF|N O^H  
acceptable level of detection risk                     检查风险的可接受水平 <kc#thL  
acceptance of engagement                       接受委托 .-]R9KjR1J  
accepting the engagement for the first time              首次接受委托 ^jyD#  
access to asset                                         对资产的接触 H3O@9YU  
according to                                     根据，依据，依照 ;YH[G;aJ  
account balance                                账户余额 =8JB8ZFP  
account for                                       对……进行会计处理，核算；解释 5:_hP{ @  
accounting                                        会计，会计学 @*O?6>  
accounting advisory serve                        会计咨询服务 }Dfwm)]Q  
accounting firm                                 会计师事务所 9M-K]0S(  
accounting information                      会计信息，会计资料 a.kbov(  
accounting period                             会计期间 tP(h9|[
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accounting policies                                   会计政策 I:=dG[\h2  
accounting professional bodies                 会计职业组织，会计职业团体 }[!92WS/ee  
accounting records                                   会计记录 JUt7En;XE  
accounting responsibility                           会计责任 xeA#u J  
accounting service                             会计服务 "/+zMLY  
accounting standards                                会计准则 V3sL;  
Accounting Standards for Business Enterprises       企业会计准则 63&^BW  
accounting system                             会计系统 M$S]}   
accounting treatment                                会计处理 =r4!V>  
accuracy                                    准确性，精确性 4s.]M>Yb  
additional audit procedures                      追加审计程序 j8$Zv%Ca%  
addressee                                         收件人，收信人 bS^WhZy'(  
Administration of State-owned Assets  (the～)     国有资产管理局 ?M}S|dsmE  
administrative laws and regulations                 行政法规 |a(fejO3  
adverse impact                                 不利影响，负面影响 [EZYsOr.  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 b{cU<;G)y.  
agency fee                                        代理费，代理费用 ~~qWI>.4  
aggregate                                          总计，合计为…… W!la-n  
alternation of document and record                 变造文件和记录 rT6?!$"%.  
alternative audit procedures                      替代审计程序，备选审计程序 0D~ Tga)  
amend                                              修改，修订 W>-B [5O&[  
amortisation                                      摊销 5ukp^OxE  
analytical capacity                             分析能力 p2O~>97t1  
analytical procedures                               分析性程序 8l+H"M&|  
annual financial statements                        年度会计报表，年度财务报表 B$a-og(  
appendix                                          附录，附表 ,/2LY4` 5  
applicable                                         适用的 #1/}3+=5B  
applicable laws and regulations                 适用的法规 e XV@.  
application systems                                  应用系统 nHst/5dA  
apply consistently                              一贯地执行，一贯地实施 M\oVA=d\0  
appropriate                                       适当的，合适的； l54 m22pfv  
征用，挪用 B!S167Op  
appropriate authorization                          适当的授权 P~ 0Jg# V  
appropriateness of audit evidence                    审计证据的适当性 gPX a>C  
approval                                    批准，核准 {6,|IGAq V  
assertion                                    (会计报表上的)认定；确认 EU+cca|qS9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }*wLEa  
asset                                                 资产，财产 1=)r@X/6d  
asset restructuring                             资产重组 -4 Ux,9
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assignment of duties                                 职责的划分 7&%^>PU7  
assistant                                     助理，助理人员 ~)X[(T{  
associated company                                 联属公司，联营公司 ?ny=  
association                                        联合，结合；协会，社团 >hsuAU.UOR  
assumption                                       假设，假定 v/QUjXB
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at a given date                                         在某一特定时日 |D#2GeBw1h  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 q9*MNHg}  
audit adjustment                                审计调整 >FF5x#^&c  
audit areas                                        审计领域 -"TR\/  
audit conclusion                                审计结论 I-@?guZ r  
audit effectiveness                             审计效果 grom\  
audit efficiency                                  审计效率 URTzX 2'[  
audit engagement letter                      审计业务约定书 L36Yx7gT<  
audit evidence                                          审计证据
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audit fee                                    审计费 Ib `-pRU;  
audit files                                          审计档案 v/Pw9j!r;m  
audit findings                                     审计中发现的事项 ?UZ?NY
  
audit implementation stage                        审计实施阶段 l* dV\ B  
audit mark                                        审计标识 On_@HQ/FI  
audit materiality                                 审计重要性 5
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audit method                                     审计方法 qRB7Ec_  
audit objective                                         审计目标，审计目的  Lc2QXeo8  
audit of financial statements                      会计报表审计，财务报表审计 1Y/$,O a5  
audit opinion                                     审计意见 p.K*UP  
audit period                                      被审计期间，被审计年度 TJ_=1Y@z  
audit plan                                          审计计划 KG9t3<-`  
audit planning                                    编制审计计划，制定审计计划，审计计划 C"pB"^0  
audit planning stage                                  审计计划阶段 Mt>oI SN&d  
audit procedure                                审计程序 Zj9c9  
audit programme                               审计程序表，具体审计计划 l|`^*%W@u6  
audit report                                       审计报告 LF<wt2?*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #2p#VQh  
audit report with a qualified opinion                 有保留意见的审计报告 Nh!_l  
audit report with an adverse opinion                否定意见的审计报告 PX O
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audit report with dual dates                      双重日期审计报告 Ud%s^A
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audit reporting stage                                 审计报告阶段 %5'6Tj  
audit responsibility                                   审计责任 oOU
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audit results                                      审计结果 J ++v@4Z  
audit risk                                          审计风险 '0aG N<c  
audit sampling                                          审计抽样 x_w~G]! /  
audit sampling techniques                         审计抽样方法，审计抽样技术 WCq /c6 D  
audit strategies                                  审计策略 Nn6S 8 kc  
audit summary                                         审计总结，审计小结 ;iQEkn2T|}  
audit team                                         审计小组 #
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audit test                                    审计测试 `#s#it'y  
audit trail                                          审计轨迹 /YKMKtE  
audit work                                        审计工作 !X^Ce)1K  
audit working paper                                 审计工作底稿 B;#J"6w  
audited financial statement                        审计会计报表，已审计财务报表 s95F#>dr  
Auditing Guidelines (the～)                      审计规范指南 W[''Cc.  
auditing standards                             审计准则 oy.[+EI`|  
audit-oriented working paper                          (审计)业务类工作底稿 g}xQ6rd  
authorisation                                     授权 S6i@"h5  
authorisation of transaction                       交易的授权 +b$S~0n
 
availability                                         可获得性 PD[z#T!'  
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balance                                      余额；差额；平衡 PO-"M)M  
balance sheet                                    资产负债表 Y$ Fj2nk+  
bank                                                 银行 %/9;ZV  
bank account                                    银行账户，银行户头 X"asfA[6K  
bank statement                                 银行对账单 KM,|} .@:  
barter transaction                              易货交易，以物换物交易 (nSml,g
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basis of audit                                    审计依据 W#F Q,+0)  
basis of preparation                                (会计报表的)编制基础 :*i f  
book of account                               账目，账簿 R=)55qu  
borrowing                                         借款，贷款，借债 K7TzF&  
branch                                              分支，分支机构，分店 #&.
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brought forward                                (账户余额等的)承上年，承上期，承上页 3\$wdUFr  
budget                                              预算 *s4\\Wb=  
building                                      建筑物；大楼 -%c<IX>z9  
business conditions                                  业务情况，经营情况 U7$WiPTNL9  
business licence                               (企业等的)营业执照 Vzlh+R>c  
business relation                                业务关系 0S/' 94%w  
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