[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 ,oe <   
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审计词汇英汉对照 2>9C-VL2  
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ability to continue as a going concern               持续经营能力 %QH$ipM  
acceptability                                     可接受性，可接受程度 .<?GS{6 N  
acceptable level of detection risk                     检查风险的可接受水平 e4$H&'b|  
acceptance of engagement                       接受委托 T~?Ff|qFC  
accepting the engagement for the first time              首次接受委托 P{`C^W$J^  
access to asset                                         对资产的接触 E`JI>7  
according to                                     根据，依据，依照 ~D+bh~  
account balance                                账户余额 dbLZc$vPj  
account for                                       对……进行会计处理，核算；解释 fb7;|LF  
accounting                                        会计，会计学 &AMl:@p9  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 H'5)UX@LP  
accounting information                      会计信息，会计资料 NX.6px17  
accounting period                             会计期间 f)rq%N &  
accounting policies                                   会计政策 ]! &FKy  
accounting professional bodies                 会计职业组织，会计职业团体 tFn)aa~L  
accounting records                                   会计记录 +480 l}  
accounting responsibility                           会计责任 @IKYh{j4  
accounting service                             会计服务 "^[ 'y7i  
accounting standards                                会计准则 q_
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Accounting Standards for Business Enterprises       企业会计准则 uc{Ihw  
accounting system                             会计系统 ZoqZap6e  
accounting treatment                                会计处理 2|y"!JqE1  
accuracy                                    准确性，精确性 m 0C@G5  
additional audit procedures                      追加审计程序 hag$GX'2k
 
addressee                                         收件人，收信人 q$UJ$7=f8  
Administration of State-owned Assets  (the～)     国有资产管理局 TqQB@-!  
administrative laws and regulations                 行政法规 K3&qq[8.e  
adverse impact                                 不利影响，负面影响 c]<5zyl"j1  
adverse opinion                                反对意见 =J==
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advisory group                                  咨询组，顾问组 Paq4  
agency fee                                        代理费，代理费用 ~Cttzn]pR  
aggregate                                          总计，合计为…… *R,5h2;  
alternation of document and record                 变造文件和记录 EWt[z.`T1  
alternative audit procedures                      替代审计程序，备选审计程序 z9Mfd#5?>P  
amend                                              修改，修订 l30EKoul)  
amortisation                                      摊销 dDMJ'  
analytical capacity                             分析能力 ]c*4J\s  
analytical procedures                               分析性程序 CW K7wZM  
annual financial statements                        年度会计报表，年度财务报表 [aLI '  
appendix                                          附录，附表 ,Vax&n+J  
applicable                                         适用的 pF
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applicable laws and regulations                 适用的法规 e"cXun4nS=  
application systems                                  应用系统 59L\|OR  
apply consistently                              一贯地执行，一贯地实施 jd"@t*ZV  
appropriate                                       适当的，合适的； c#]4awHU  
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appropriate authorization                          适当的授权 S+6.ZZ9
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appropriateness of audit evidence                    审计证据的适当性 (E3b\lST  
approval                                    批准，核准 zI uJ-8T"  
assertion                                    (会计报表上的)认定；确认 ttQGo
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MJ)RvNF  
asset                                                 资产，财产 8W7J3{d  
asset restructuring                             资产重组 DfD&)tsMQ  
assignment of duties                                 职责的划分 ^ +\d z  
assistant                                     助理，助理人员 hfB%`x#akQ  
associated company                                 联属公司，联营公司 {TROoX~H?  
association                                        联合，结合；协会，社团 MchA{p&Ol  
assumption                                       假设，假定 (lqC[:  
at a given date                                         在某一特定时日 G!##X: 6 '  
attestation                                         鉴证，公证 G.B2('  
attestation service                             鉴证服务 Rv>-4@fMJ  
audit adjustment                                审计调整 Q{>k1$fkV  
audit areas                                        审计领域 RP|`HkP-2  
audit conclusion                                审计结论 DCa^ u'f  
audit effectiveness                             审计效果 =svN#q5s  
audit efficiency                                  审计效率 j;r- NCBnz  
audit engagement letter                      审计业务约定书 +`0k Fbx  
audit evidence                                          审计证据 G_JA-@i%  
audit fee                                    审计费 q?:dCFw$x5  
audit files                                          审计档案 .Hm>i  
audit findings                                     审计中发现的事项 :OZrH<SW  
audit implementation stage                        审计实施阶段 t?gic9 q  
audit mark                                        审计标识  %;'s4ly  
audit materiality                                 审计重要性 FV!
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audit method                                     审计方法 0mVNQxHI  
audit objective                                         审计目标，审计目的 ="H%6S4'  
audit of financial statements                      会计报表审计，财务报表审计 wlvgg  
audit opinion                                     审计意见 ~~P5k:  
audit period                                      被审计期间，被审计年度 J;e2&gB  
audit plan                                          审计计划 }8z?t:|S  
audit planning                                    编制审计计划，制定审计计划，审计计划 D_7,m%Z:  
audit planning stage                                  审计计划阶段 uW{l(}0N  
audit procedure                                审计程序 Zi i  
audit programme                               审计程序表，具体审计计划 v?$:@9pAk  
audit report                                       审计报告 _[3D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3"e ,qY  
audit report with a qualified opinion                 有保留意见的审计报告 *^4"5X@  
audit report with an adverse opinion                否定意见的审计报告 eByz-,{P  
audit report with dual dates                      双重日期审计报告 rlLMT6r.8  
audit reporting stage                                 审计报告阶段 ;'K5J9k  
audit responsibility                                   审计责任 `wVyb>T  
audit results                                      审计结果 '<<t]kK[N  
audit risk                                          审计风险 ]m<$}  
audit sampling                                          审计抽样 aXYY:;  
audit sampling techniques                         审计抽样方法，审计抽样技术 3 i0_hZ  
audit strategies                                  审计策略 +'a
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audit summary                                         审计总结，审计小结 Avc%2+  
audit team                                         审计小组 x9g#<2w8  
audit test                                    审计测试 X_h}J=33Q  
audit trail                                          审计轨迹 %> eiAB_b  
audit work                                        审计工作 7}>EJ  
audit working paper                                 审计工作底稿 %$L{R  
audited financial statement                        审计会计报表，已审计财务报表 ~ 7s!VR  
Auditing Guidelines (the～)                      审计规范指南 kevrsV]/$  
auditing standards                             审计准则 4VSU8tK|N]  
audit-oriented working paper                          (审计)业务类工作底稿 Q%G8U#Tm  
authorisation                                     授权 2ilQX y  
authorisation of transaction                       交易的授权 =,8]nwgo  
availability                                         可获得性 >GRxHK@G  
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balance                                      余额；差额；平衡 3 0H?KAV  
balance sheet                                    资产负债表 H <l7ZS:  
bank                                                 银行 abjQ)=u  
bank account                                    银行账户，银行户头 0h_|t-9j  
bank statement                                 银行对账单 zF<R'XP  
barter transaction                              易货交易，以物换物交易 z:*|a+cy  
basis of audit                                    审计依据 uXvtfc  
basis of preparation                                (会计报表的)编制基础 7:1Lol-V  
book of account                               账目，账簿 *]X'( /b_  
borrowing                                         借款，贷款，借债 ~>|ziHx  
branch                                              分支，分支机构，分店 .q>iXE_c  
brought forward                                (账户余额等的)承上年，承上期，承上页 } Kgy  
budget                                              预算 ga+dt  
building                                      建筑物；大楼 3w'tH4C[Y  
business conditions                                  业务情况，经营情况 GTd,n=  
business licence                               (企业等的)营业执照 W6Fo6a"<  
business relation                                业务关系 1+s;FJ2}  
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