[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 P2U^%_~  
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审计词汇英汉对照 _,,w>q6K  
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ability to continue as a going concern               持续经营能力 qK_jgj=w  
acceptability                                     可接受性，可接受程度 zv~dW4'  
acceptable level of detection risk                     检查风险的可接受水平 Wu}84W"!.V  
acceptance of engagement                       接受委托 Y@jO#6R  
accepting the engagement for the first time              首次接受委托 ~Ox !7Lp  
access to asset                                         对资产的接触 2.,4b-^  
according to                                     根据，依据，依照 7?U)V03  
account balance                                账户余额 ECZ`I Z.  
account for                                       对……进行会计处理，核算；解释 <D_UF1Pk  
accounting                                        会计，会计学 /A
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accounting advisory serve                        会计咨询服务 L
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accounting firm                                 会计师事务所 No|T
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accounting information                      会计信息，会计资料 I34|<3t$  
accounting period                             会计期间 aEL^N0\d  
accounting policies                                   会计政策 (_9u<  
accounting professional bodies                 会计职业组织，会计职业团体 | e?:Uq  
accounting records                                   会计记录 JX.3b_O  
accounting responsibility                           会计责任 G\X}gqe(OJ  
accounting service                             会计服务 "!g}Q *  
accounting standards                                会计准则 ?RP&XrD  
Accounting Standards for Business Enterprises       企业会计准则 -Lo3@:2i  
accounting system                             会计系统 8M<\?JD~_f  
accounting treatment                                会计处理 %1oh+'ES F  
accuracy                                    准确性，精确性 Oq`CKf  
additional audit procedures                      追加审计程序 Lrrc&;  
addressee                                         收件人，收信人 /
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Administration of State-owned Assets  (the～)     国有资产管理局 51sn+h<w  
administrative laws and regulations                 行政法规 _~Q
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adverse impact                                 不利影响，负面影响 AGWs>  
adverse opinion                                反对意见 (C3:_cM5  
advisory group                                  咨询组，顾问组 ;4MC/Q/  
agency fee                                        代理费，代理费用 M:PEY*4H  
aggregate                                          总计，合计为…… sB~|V <  
alternation of document and record                 变造文件和记录 prk@uYCa =  
alternative audit procedures                      替代审计程序，备选审计程序 ^t2b`n60  
amend                                              修改，修订 pO_$8=G+  
amortisation                                      摊销
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analytical capacity                             分析能力 }xA Eu,n^  
analytical procedures                               分析性程序 #CV;Np  
annual financial statements                        年度会计报表，年度财务报表 ?LwBF;Y  
appendix                                          附录，附表 I2&R+~ktR  
applicable                                         适用的 [C0"vOTUb  
applicable laws and regulations                 适用的法规 _spW~"|G  
application systems                                  应用系统 >WcOY7  
apply consistently                              一贯地执行，一贯地实施 59@PY!c>  
appropriate                                       适当的，合适的； D;Bij=  
征用，挪用 P9W!xvV`w  
appropriate authorization                          适当的授权 ZL7#44  
appropriateness of audit evidence                    审计证据的适当性 p0|PVn.^h  
approval                                    批准，核准 ['%$vnS5S  
assertion                                    (会计报表上的)认定；确认 _?I6[Mz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u]766<Z  
asset                                                 资产，财产 y),yks?iv  
asset restructuring                             资产重组 <Od5}  
assignment of duties                                 职责的划分 gb^<6BYUG  
assistant                                     助理，助理人员 -U
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associated company                                 联属公司，联营公司 2{6%+>jB  
association                                        联合，结合；协会，社团 yt4s g/]:  
assumption                                       假设，假定 N hY`_?)  
at a given date                                         在某一特定时日 1C5~GI`  
attestation                                         鉴证，公证 .gJv})Vi  
attestation service                             鉴证服务 <
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audit adjustment                                审计调整 d%~OEq1i"  
audit areas                                        审计领域 $ dR@Q?_{  
audit conclusion                                审计结论 p[8H!=`K  
audit effectiveness                             审计效果 J?$`Tn x^  
audit efficiency                                  审计效率 =j!nt8]8  
audit engagement letter                      审计业务约定书 & -c{  
audit evidence                                          审计证据 (R|_6[zy  
audit fee                                    审计费 Jwtt&" c0.  
audit files                                          审计档案 B
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audit findings                                     审计中发现的事项 u$Wv*;TT%  
audit implementation stage                        审计实施阶段 dsG:DS`q  
audit mark                                        审计标识 Ywo
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audit materiality                                 审计重要性 aJzyEb  
audit method                                     审计方法 Htm;N2$d  
audit objective                                         审计目标，审计目的 -d]v6q'1  
audit of financial statements                      会计报表审计，财务报表审计 E5X#9;U8E"  
audit opinion                                     审计意见 ~5;2ni8n  
audit period                                      被审计期间，被审计年度 ?~9o2[  
audit plan                                          审计计划 G@4n]c_  
audit planning                                    编制审计计划，制定审计计划，审计计划 L$3 {L"/   
audit planning stage                                  审计计划阶段 jV.9d@EC  
audit procedure                                审计程序 }08Sv=XM  
audit programme                               审计程序表，具体审计计划 mcb|N_#n/  
audit report                                       审计报告 3>#io^35  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l,k.Jo5  
audit report with a qualified opinion                 有保留意见的审计报告 Yc-gJI*1  
audit report with an adverse opinion                否定意见的审计报告 n48%Uwa,  
audit report with dual dates                      双重日期审计报告 lhBu?q  
audit reporting stage                                 审计报告阶段 5`FPv4
 
audit responsibility                                   审计责任 tpn.\z%  
audit results                                      审计结果 b~C^cM  
audit risk                                          审计风险 X?z C B  
audit sampling                                          审计抽样 LJwy, -  
audit sampling techniques                         审计抽样方法，审计抽样技术 1# lH5|XQ  
audit strategies                                  审计策略 U1=]iG<%  
audit summary                                         审计总结，审计小结 _ YcIGOL  
audit team                                         审计小组 fU>4Ip1?y/  
audit test                                    审计测试 KN:V:8:J  
audit trail                                          审计轨迹 4vMjVbr  
audit work                                        审计工作 A,;[9J2\&  
audit working paper                                 审计工作底稿 *EF`s~  
audited financial statement                        审计会计报表，已审计财务报表 Dq<!wtFG[  
Auditing Guidelines (the～)                      审计规范指南 | E\u  
auditing standards                             审计准则 l:14uWu|  
audit-oriented working paper                          (审计)业务类工作底稿 b" kL)DL1L  
authorisation                                     授权 2!nz>K  
authorisation of transaction                       交易的授权 v9GfudTZR  
availability                                         可获得性 o(@^V!}V  
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balance                                      余额；差额；平衡 t&MLgu  
balance sheet                                    资产负债表 O6b.oS'-  
bank                                                 银行 j|IvDrm#  
bank account                                    银行账户，银行户头 8 S@"6TG`  
bank statement                                 银行对账单 PcEE@W9  
barter transaction                              易货交易，以物换物交易 " XlXu  
basis of audit                                    审计依据 T5+ (Fz  
basis of preparation                                (会计报表的)编制基础 @ 5V3I^  
book of account                               账目，账簿 wF)g@cw  
borrowing                                         借款，贷款，借债 dG%{&W9  
branch                                              分支，分支机构，分店 [g@.dr3t  
brought forward                                (账户余额等的)承上年，承上期，承上页 _YA;Nd#%k
 
budget                                              预算 `e}6/~R`  
building                                      建筑物；大楼 xF` O ehVA  
business conditions                                  业务情况，经营情况 c{\x<AwO  
business licence                               (企业等的)营业执照 qj*77  
business relation                                业务关系
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