[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 >`u} G1T\  
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审计词汇英汉对照 ]Y:|%rvVH  
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ability to continue as a going concern               持续经营能力 +K]kGF  
acceptability                                     可接受性，可接受程度 ^O4.$4t|  
acceptable level of detection risk                     检查风险的可接受水平 jFnq{Lt  
acceptance of engagement                       接受委托 =3Y?U*d  
accepting the engagement for the first time              首次接受委托 }7k+tJ<   
access to asset                                         对资产的接触 I%;xMtY1o  
according to                                     根据，依据，依照 eZT923tD  
account balance                                账户余额 K@`F*^A}V  
account for                                       对……进行会计处理，核算；解释 9aYCU/3  
accounting                                        会计，会计学 #~ UG9@a  
accounting advisory serve                        会计咨询服务 rs'~' Y  
accounting firm                                 会计师事务所 {dhG SM7  
accounting information                      会计信息，会计资料 ;E(%s=i  
accounting period                             会计期间 _=8x?fC:rl  
accounting policies                                   会计政策 |h@'~c  
accounting professional bodies                 会计职业组织，会计职业团体 X5'foFE'
  
accounting records                                   会计记录 a";(C,:0  
accounting responsibility                           会计责任 4)i/B99k  
accounting service                             会计服务 rl[&s\[  
accounting standards                                会计准则 5 J61PuH   
Accounting Standards for Business Enterprises       企业会计准则 UC3?XoT\  
accounting system                             会计系统 Whod_Uk  
accounting treatment                                会计处理 /c8F]fkZ=  
accuracy                                    准确性，精确性 :J5xO%WA(  
additional audit procedures                      追加审计程序 R"V mN2  
addressee                                         收件人，收信人 %Gv8]Yb  
Administration of State-owned Assets  (the～)     国有资产管理局 kuqf(  
administrative laws and regulations                 行政法规 PJsiT4<  
adverse impact                                 不利影响，负面影响 {
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adverse opinion                                反对意见 CFkM}`v0  
advisory group                                  咨询组，顾问组 6m|j "m  
agency fee                                        代理费，代理费用 &%$r3ePwc  
aggregate                                          总计，合计为…… 1|Us"GQ(n  
alternation of document and record                 变造文件和记录 98x]x:mgI_  
alternative audit procedures                      替代审计程序，备选审计程序 N{ @B@]  
amend                                              修改，修订 '/J}T -,Z  
amortisation                                      摊销 ;*[nZV>  
analytical capacity                             分析能力 ;gu_ /[P  
analytical procedures                               分析性程序 Yu>VW\Fb  
annual financial statements                        年度会计报表，年度财务报表 ;3-5U&Axt  
appendix                                          附录，附表 2r^|  
applicable                                         适用的 E?m(&O j  
applicable laws and regulations                 适用的法规 C2<! .l  
application systems                                  应用系统 S9U,so?  
apply consistently                              一贯地执行，一贯地实施 TG~:Cmc  
appropriate                                       适当的，合适的； 4jfkCU  
征用，挪用 CD;C
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appropriate authorization                          适当的授权 4#{i  
appropriateness of audit evidence                    审计证据的适当性 l}
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approval                                    批准，核准 M1^,g~e  
assertion                                    (会计报表上的)认定；确认 |<t"O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ph'*s{  
asset                                                 资产，财产 Es/\/vF7]D  
asset restructuring                             资产重组 l\vtz5L  
assignment of duties                                 职责的划分 _=Ed>2M)no  
assistant                                     助理，助理人员 ggR@& \  
associated company                                 联属公司，联营公司 s_}T-%\  
association                                        联合，结合；协会，社团 W2e~!:w  
assumption                                       假设，假定 :UGc6  
at a given date                                         在某一特定时日 '5\7>2fI  
attestation                                         鉴证，公证 v}q3_m]   
attestation service                             鉴证服务 XbsEO>_Z'A  
audit adjustment                                审计调整 /f@VRME  
audit areas                                        审计领域 "T|%F D&[  
audit conclusion                                审计结论 u=

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audit effectiveness                             审计效果 M^JRHpTn  
audit efficiency                                  审计效率 `j{q$Y=AG  
audit engagement letter                      审计业务约定书 k>I[U}h  
audit evidence                                          审计证据 F:"<4hiA"  
audit fee                                    审计费 eLXG _Qb"  
audit files                                          审计档案 @0S3`[/
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audit findings                                     审计中发现的事项 0wU8PZ Nj  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 }J"}5O2,b  
audit materiality                                 审计重要性 X YO09#>&  
audit method                                     审计方法 -]\cUQ0  
audit objective                                         审计目标，审计目的 f0]8/)  
audit of financial statements                      会计报表审计，财务报表审计 n8n(<  
audit opinion                                     审计意见 tkx 1iBW=  
audit period                                      被审计期间，被审计年度 z;yb;),  
audit plan                                          审计计划 @5+ JXD  
audit planning                                    编制审计计划，制定审计计划，审计计划 !VUxy  
audit planning stage                                  审计计划阶段 &rj3UF@hb  
audit procedure                                审计程序 zA4m !l*eM  
audit programme                               审计程序表，具体审计计划 6Y<'Lyg/  
audit report                                       审计报告 phr6@TI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1:%HE*r  
audit report with a qualified opinion                 有保留意见的审计报告 Ao~ZK[u  
audit report with an adverse opinion                否定意见的审计报告 ,y@`wq>O  
audit report with dual dates                      双重日期审计报告 !g{9]"Z1T  
audit reporting stage                                 审计报告阶段 |d\rC
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audit responsibility                                   审计责任 b 37P[Q3  
audit results                                      审计结果 \' (_r  
audit risk                                          审计风险 7714}%Z  
audit sampling                                          审计抽样 W|XTa  
audit sampling techniques                         审计抽样方法，审计抽样技术 lX$6U|!  
audit strategies                                  审计策略 ICwhqH&  
audit summary                                         审计总结，审计小结 m2{3j[  
audit team                                         审计小组 [zmx
 
audit test                                    审计测试 -S5M>W.Qb{  
audit trail                                          审计轨迹 eq+
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audit work                                        审计工作 4X,fb`  
audit working paper                                 审计工作底稿 ENW>bS8e`  
audited financial statement                        审计会计报表，已审计财务报表 J`}5bnFP  
Auditing Guidelines (the～)                      审计规范指南 d1$3~X
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auditing standards                             审计准则 72@lDY4cE  
audit-oriented working paper                          (审计)业务类工作底稿 PI@/jh  
authorisation                                     授权 CMn&1  
authorisation of transaction                       交易的授权 [!9dA.tF  
availability                                         可获得性 2 ]W"sT[  
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balance                                      余额；差额；平衡 }
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balance sheet                                    资产负债表 R SEo'2  
bank                                                 银行 A;VjMfoB  
bank account                                    银行账户，银行户头 3~IT
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bank statement                                 银行对账单 $@k[Xh  
barter transaction                              易货交易，以物换物交易 *c'nPa$+|S  
basis of audit                                    审计依据 YYfX@`\  
basis of preparation                                (会计报表的)编制基础 *opf~B_e  
book of account                               账目，账簿 -+fbK/  
borrowing                                         借款，贷款，借债 I`Goc!5t  
branch                                              分支，分支机构，分店 Qx{k_ye`  
brought forward                                (账户余额等的)承上年，承上期，承上页 vowU+Y  
budget                                              预算 _cra_(b  
building                                      建筑物；大楼 PAG.],"D  
business conditions                                  业务情况，经营情况 q0|u vt"  
business licence                               (企业等的)营业执照 m>dZ n  
business relation                                业务关系 {B^V_TX2  
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