[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 <Zn]L:  
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审计词汇英汉对照 q\/ph(HF  
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ability to continue as a going concern               持续经营能力 RG0kOw0  
acceptability                                     可接受性，可接受程度 ;M1#M:  
acceptable level of detection risk                     检查风险的可接受水平 /R!:ll2  
acceptance of engagement                       接受委托 lvY[E9I0  
accepting the engagement for the first time              首次接受委托 X0.kQ  
access to asset                                         对资产的接触 <
Y:{>=  
according to                                     根据，依据，依照 X@RS /  
account balance                                账户余额 ,` 6O{Z~  
account for                                       对……进行会计处理，核算；解释 DS%~'S  
accounting                                        会计，会计学 o#fr5>h-w  
accounting advisory serve                        会计咨询服务 s'b 4Me  
accounting firm                                 会计师事务所 41Hv)}Yd  
accounting information                      会计信息，会计资料 u0zF::  
accounting period                             会计期间 jmPnUn  
accounting policies                                   会计政策 J}BN}|Y@2  
accounting professional bodies                 会计职业组织，会计职业团体 w;W# 'pE  
accounting records                                   会计记录 m Q4(<,F  
accounting responsibility                           会计责任 {bHUZen  
accounting service                             会计服务 ' Dcj\=8
 
accounting standards                                会计准则 ti'B}bH>'  
Accounting Standards for Business Enterprises       企业会计准则 =h0vdi%{  
accounting system                             会计系统 EMQGP<[  
accounting treatment                                会计处理 0Q?)?8_  
accuracy                                    准确性，精确性 4PjC[A*  
additional audit procedures                      追加审计程序 0xVw{k}1U  
addressee                                         收件人，收信人 =g
NPS0H  
Administration of State-owned Assets  (the～)     国有资产管理局 N,W
?}  
administrative laws and regulations                 行政法规 BX\/Am11
 
adverse impact                                 不利影响，负面影响 U}@xMt8@l  
adverse opinion                                反对意见 ;`N h@*_  
advisory group                                  咨询组，顾问组 DK)T2{:  
agency fee                                        代理费，代理费用 ~jC+6v  
aggregate                                          总计，合计为…… ~=va<%
{ U  
alternation of document and record                 变造文件和记录 1r$*8|p  
alternative audit procedures                      替代审计程序，备选审计程序 V56WgOBxz  
amend                                              修改，修订 B6=
?Q
p/f  
amortisation                                      摊销 b:Z&;A|"{  
analytical capacity                             分析能力 "i#aII+T  
analytical procedures                               分析性程序 CRBj>  
annual financial statements                        年度会计报表，年度财务报表 *4/FN TC  
appendix                                          附录，附表 e,
N}z  
applicable                                         适用的 J2<kOXXJ9  
applicable laws and regulations                 适用的法规 }@eIO|  
application systems                                  应用系统 $Nd,6w*`  
apply consistently                              一贯地执行，一贯地实施 B*Q9g r  
appropriate                                       适当的，合适的； 3xT9/8*  
征用，挪用 &1(- 8z*  
appropriate authorization                          适当的授权 ,qx^D  
appropriateness of audit evidence                    审计证据的适当性 b7XB l  
approval                                    批准，核准 _%q~K (::  
assertion                                    (会计报表上的)认定；确认 Q$uv \h;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }}"pQ!Z  
asset                                                 资产，财产 y];-D>jk  
asset restructuring                             资产重组 \yl|*h3  
assignment of duties                                 职责的划分 {`QA.he.  
assistant                                     助理，助理人员 )/?H]o$NU  
associated company                                 联属公司，联营公司 yQuL[#
p  
association                                        联合，结合；协会，社团 \?pyax8  
assumption                                       假设，假定 Y{D%v  
at a given date                                         在某一特定时日 NMe{1RM  
attestation                                         鉴证，公证 w lH \w?  
attestation service                             鉴证服务 ~:{ 05W  
audit adjustment                                审计调整 8l_M 0F,  
audit areas                                        审计领域 4qdoF_  
audit conclusion                                审计结论 H
1I^Vij  
audit effectiveness                             审计效果 Jy5sZ}t[  
audit efficiency                                  审计效率 4;fuS_(X  
audit engagement letter                      审计业务约定书 hTa(^  
audit evidence                                          审计证据 y(o)}m*0  
audit fee                                    审计费 GlnO8cAB  
audit files                                          审计档案 In?=$_p  
audit findings                                     审计中发现的事项 E7t;p)x  
audit implementation stage                        审计实施阶段 AH|gI2  
audit mark                                        审计标识 <XIIT-b[  
audit materiality                                 审计重要性 _Z23l F9  
audit method                                     审计方法 TjyL])$  
audit objective                                         审计目标，审计目的 !bP%\)5  
audit of financial statements                      会计报表审计，财务报表审计 TG%B:^Yz!  
audit opinion                                     审计意见 0^lWy+  
audit period                                      被审计期间，被审计年度 < cvh1~>(  
audit plan                                          审计计划 IdQ./@?  
audit planning                                    编制审计计划，制定审计计划，审计计划 2%dL96  
audit planning stage                                  审计计划阶段 z Fo11;*D  
audit procedure                                审计程序 vd {QFJ  
audit programme                               审计程序表，具体审计计划 H/c (m|KK  
audit report                                       审计报告 H5T_i$W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3''Sx8p  
audit report with a qualified opinion                 有保留意见的审计报告 |'q%9#  
audit report with an adverse opinion                否定意见的审计报告 V5w1ET  
audit report with dual dates                      双重日期审计报告 SVZocTt  
audit reporting stage                                 审计报告阶段 qOwql(vX  
audit responsibility                                   审计责任 xWxc1tT`  
audit results                                      审计结果 Mf1(4F  
audit risk                                          审计风险 q`VL i  
audit sampling                                          审计抽样 "j@\a)a  
audit sampling techniques                         审计抽样方法，审计抽样技术 2yZr!Rb~*  
audit strategies                                  审计策略 Fl-\{vOn  
audit summary                                         审计总结，审计小结 $KK~KEZ2  
audit team                                         审计小组 p+;& Gg54  
audit test                                    审计测试 `ePC$Ovn  
audit trail                                          审计轨迹 p+CUYo(  
audit work                                        审计工作 ;V xRaj?  
audit working paper                                 审计工作底稿 >?, Zn  
audited financial statement                        审计会计报表，已审计财务报表 T3X'73M  
Auditing Guidelines (the～)                      审计规范指南 J
sz!ro  
auditing standards                             审计准则 0NXH449I=  
audit-oriented working paper                          (审计)业务类工作底稿 J@s>Pe)  
authorisation                                     授权 9;E=w+  
authorisation of transaction                       交易的授权 CkT(\6B-  
availability                                         可获得性 ;2p+i/sVj  
B j3gDGw;  
balance                                      余额；差额；平衡 qN $t_  
balance sheet                                    资产负债表
V!W.P  
bank                                                 银行 iwotEl0*{  
bank account                                    银行账户，银行户头 X@rA2);6  
bank statement                                 银行对账单 TSlB.pw%v  
barter transaction                              易货交易，以物换物交易 bMyld
&ga  
basis of audit                                    审计依据 n
HseA  
basis of preparation                                (会计报表的)编制基础 [3Pp NCY  
book of account                               账目，账簿 ghk=` !yKw  
borrowing                                         借款，贷款，借债 O G`8::S  
branch                                              分支，分支机构，分店 p +VU:%.t  
brought forward                                (账户余额等的)承上年，承上期，承上页 9iA rBL"  
budget                                              预算 U1[)eD`  
building                                      建筑物；大楼 Qp>leEs]+6  
business conditions                                  业务情况，经营情况 g!'R}y  
business licence                               (企业等的)营业执照 \|]mClj#  
business relation                                业务关系 #BC"bY  
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