[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 DoAK]zyJA  
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审计词汇英汉对照 0f/=C9L  
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ability to continue as a going concern               持续经营能力 %>}6>nT#  
acceptability                                     可接受性，可接受程度 oqHI `Tu  
acceptable level of detection risk                     检查风险的可接受水平 Oz!#);v  
acceptance of engagement                       接受委托 w}^z1n  
accepting the engagement for the first time              首次接受委托 .Y[sQO~%  
access to asset                                         对资产的接触 #>dfP"}&,  
according to                                     根据，依据，依照 7yx
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account balance                                账户余额 72@raA#
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account for                                       对……进行会计处理，核算；解释 6W."hPP  
accounting                                        会计，会计学 q[1:h  
accounting advisory serve                        会计咨询服务 nk9Kq\2f:  
accounting firm                                 会计师事务所 T1c2J,+}R  
accounting information                      会计信息，会计资料 *_}|EuY  
accounting period                             会计期间 g2.%x \d  
accounting policies                                   会计政策 #bgW{&_y  
accounting professional bodies                 会计职业组织，会计职业团体 h"cLZM:6  
accounting records                                   会计记录 DbFTNoVR  
accounting responsibility                           会计责任 kxp$Nnk  
accounting service                             会计服务 Y15KaoK?  
accounting standards                                会计准则 <@ D`16%&  
Accounting Standards for Business Enterprises       企业会计准则 [R-4e; SRh  
accounting system                             会计系统 6?Ul)'  
accounting treatment                                会计处理 |3W\^4>,  
accuracy                                    准确性，精确性 +lmMBjDa  
additional audit procedures                      追加审计程序 cZT;VmC  
addressee                                         收件人，收信人 a@Tn_y X  
Administration of State-owned Assets  (the～)     国有资产管理局 Lc
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administrative laws and regulations                 行政法规 iJuh1+6:c9  
adverse impact                                 不利影响，负面影响 |BhfW O8p  
adverse opinion                                反对意见 |\"vHt?@G  
advisory group                                  咨询组，顾问组 >lQ&^9EI%  
agency fee                                        代理费，代理费用 8v"tOa4D7  
aggregate                                          总计，合计为…… |^Nz /PN  
alternation of document and record                 变造文件和记录 AYHB?xOpR  
alternative audit procedures                      替代审计程序，备选审计程序 1XQJ#J1/  
amend                                              修改，修订 ?#idmb}(  
amortisation                                      摊销 bs$x%CR  
analytical capacity                             分析能力 @@K@;Jox  
analytical procedures                               分析性程序 N#'+p5|>  
annual financial statements                        年度会计报表，年度财务报表 3UgusH 3  
appendix                                          附录，附表 Z<6xQTx  
applicable                                         适用的 @54, I  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 J"'2zg1&  
apply consistently                              一贯地执行，一贯地实施 .f 4a+w  
appropriate                                       适当的，合适的； B4 5B`Ay  
征用，挪用 !4d6wp"  
appropriate authorization                          适当的授权 L8n1p5gx3  
appropriateness of audit evidence                    审计证据的适当性 CPc<!CC  
approval                                    批准，核准 w V&{w7  
assertion                                    (会计报表上的)认定；确认 b{qeu$GR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z\6&5r=  
asset                                                 资产，财产 BUB#\v#a  
asset restructuring                             资产重组 c0jdZ#H  
assignment of duties                                 职责的划分 MJ'|$ b}  
assistant                                     助理，助理人员 2MwRjh_  
associated company                                 联属公司，联营公司 [q]"_4L0;d  
association                                        联合，结合；协会，社团 TtEc~m  
assumption                                       假设，假定 YgiwtZ5FY  
at a given date                                         在某一特定时日 B~oSKM%8R  
attestation                                         鉴证，公证 V0+D{|thh6  
attestation service                             鉴证服务 8$a4[s  
audit adjustment                                审计调整 QxCZ<|  
audit areas                                        审计领域 .CH0P
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audit conclusion                                审计结论 aCzdYv\}&  
audit effectiveness                             审计效果 |g]TWKc*  
audit efficiency                                  审计效率 +RS>#zd/=  
audit engagement letter                      审计业务约定书 3)v6N_  
audit evidence                                          审计证据 ;Vc@]6Ck  
audit fee                                    审计费 )iad u  
audit files                                          审计档案 -IhFPjQ  
audit findings                                     审计中发现的事项 2/S~l;x  
audit implementation stage                        审计实施阶段 uV.3g 1m  
audit mark                                        审计标识 R)?b\VK2$  
audit materiality                                 审计重要性 f2Frb  
audit method                                     审计方法 MN\/F4Io  
audit objective                                         审计目标，审计目的 v<iMlOEt  
audit of financial statements                      会计报表审计，财务报表审计 49n.Gc  
audit opinion                                     审计意见 % INRds  
audit period                                      被审计期间，被审计年度 H6?ZE  
audit plan                                          审计计划 a*JM2^,HO  
audit planning                                    编制审计计划，制定审计计划，审计计划 9],;i7c  
audit planning stage                                  审计计划阶段 =$601r  
audit procedure                                审计程序 h+F@apUS  
audit programme                               审计程序表，具体审计计划 b2c% 0C  
audit report                                       审计报告 }T%;G /W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -e7|DXj  
audit report with a qualified opinion                 有保留意见的审计报告 Vt{C80n&N  
audit report with an adverse opinion                否定意见的审计报告 Xm`s=5%  
audit report with dual dates                      双重日期审计报告 %98F>wl  
audit reporting stage                                 审计报告阶段 `EVTlq@<  
audit responsibility                                   审计责任 pj>b6^TI6C  
audit results                                      审计结果
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audit risk                                          审计风险 ;
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audit sampling                                          审计抽样 |`T3H5X>  
audit sampling techniques                         审计抽样方法，审计抽样技术 :0>wm@qCQ  
audit strategies                                  审计策略 Ib.`2@o&  
audit summary                                         审计总结，审计小结 en>d T  
audit team                                         审计小组 VpSk.WY/ e  
audit test                                    审计测试 G3&ES3L  
audit trail                                          审计轨迹 j{N;2#.u  
audit work                                        审计工作  !J!zi  
audit working paper                                 审计工作底稿 c.jq?
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audited financial statement                        审计会计报表，已审计财务报表 o>#<c @  
Auditing Guidelines (the～)                      审计规范指南 ?TLEZlB2"  
auditing standards                             审计准则 adtK$@Yeg  
audit-oriented working paper                          (审计)业务类工作底稿 WmLl.Vv=  
authorisation                                     授权 3=~"<f l  
authorisation of transaction                       交易的授权 ; iQ@wOL]  
availability                                         可获得性 2{c ;ELq  
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balance                                      余额；差额；平衡 vFY/o,b \  
balance sheet                                    资产负债表 %lNWaA  
bank                                                 银行
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bank account                                    银行账户，银行户头 |o~<Ti6]  
bank statement                                 银行对账单 g.aNITjP  
barter transaction                              易货交易，以物换物交易 Pa2HFy2  
basis of audit                                    审计依据 xjOy3_Js  
basis of preparation                                (会计报表的)编制基础 b6_*ljM  
book of account                               账目，账簿 C3-l( N1O{  
borrowing                                         借款，贷款，借债 At%g^  
branch                                              分支，分支机构，分店 I=&5m
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brought forward                                (账户余额等的)承上年，承上期，承上页 ~!~VC)a*  
budget                                              预算 7|PpAvMF  
building                                      建筑物；大楼 b,5H|$nLu  
business conditions                                  业务情况，经营情况 I^/ Ugu  
business licence                               (企业等的)营业执照 D2|-\vJ>  
business relation                                业务关系 L5%~H?K(  
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