[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 D*HK[_5  
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审计词汇英汉对照 hg+;!|ha  
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ability to continue as a going concern               持续经营能力 (ke<^sv7!  
acceptability                                     可接受性，可接受程度 )pey7-P7g5  
acceptable level of detection risk                     检查风险的可接受水平 ybB<AkYc  
acceptance of engagement                       接受委托 w'5W L  
accepting the engagement for the first time              首次接受委托 9I|Q`j?p`  
access to asset                                         对资产的接触 Xn<|6u  
according to                                     根据，依据，依照 giN(wPgYP  
account balance                                账户余额 )fT0FLl|1  
account for                                       对……进行会计处理，核算；解释 3bugVJ93  
accounting                                        会计，会计学 wz
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accounting advisory serve                        会计咨询服务 M?$tHA~OX  
accounting firm                                 会计师事务所 6& 9q6IIy  
accounting information                      会计信息，会计资料 Hc q@7g  
accounting period                             会计期间 Gg7ZSB 7  
accounting policies                                   会计政策  Z \$!:  
accounting professional bodies                 会计职业组织，会计职业团体 %Z
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accounting records                                   会计记录 G~4|]^`g  
accounting responsibility                           会计责任 1T3YFt@&I  
accounting service                             会计服务 4MgG]  
accounting standards                                会计准则 ~-(X\:z}  
Accounting Standards for Business Enterprises       企业会计准则 ^A;ec h7I  
accounting system                             会计系统 1Imb"E  
accounting treatment                                会计处理 %__.-;) o  
accuracy                                    准确性，精确性 k.F(*kh  
additional audit procedures                      追加审计程序 K*MI8')  
addressee                                         收件人，收信人 1`n ZK$  
Administration of State-owned Assets  (the～)     国有资产管理局 lzZ=!dG  
administrative laws and regulations                 行政法规 _lk5\bu  
adverse impact                                 不利影响，负面影响 ?Vr~~v"fg8  
adverse opinion                                反对意见 N<lf,zGw  
advisory group                                  咨询组，顾问组 ,Hsu;I~  
agency fee                                        代理费，代理费用 A'? W5~F  
aggregate                                          总计，合计为…… OoAZ t  
alternation of document and record                 变造文件和记录 tbi(e49S  
alternative audit procedures                      替代审计程序，备选审计程序 dU"C=c(w\  
amend                                              修改，修订 uFi[50  
amortisation                                      摊销 'nqVcN gb  
analytical capacity                             分析能力 ]h&?^
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analytical procedures                               分析性程序 \cq.M/p  
annual financial statements                        年度会计报表，年度财务报表 yz=6 V%  
appendix                                          附录，附表 '#8;b U  
applicable                                         适用的 5s2/YG=  
applicable laws and regulations                 适用的法规 3nkO+qQ  
application systems                                  应用系统 [k6,!e[/uG  
apply consistently                              一贯地执行，一贯地实施 B.[5N;c  
appropriate                                       适当的，合适的； C ;!h4l7L  
征用，挪用 =}4lx^`oeT  
appropriate authorization                          适当的授权 $S!WW|9j.  
appropriateness of audit evidence                    审计证据的适当性 l_*:StyR+  
approval                                    批准，核准 [$GQ]Y  
assertion                                    (会计报表上的)认定；确认 qfEB VS(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0 :1ldU 4  
asset                                                 资产，财产 ~;Xkt G:  
asset restructuring                             资产重组 p/uOCQ|1l  
assignment of duties                                 职责的划分 5'O.l$)y  
assistant                                     助理，助理人员 6NqLo^ "g  
associated company                                 联属公司，联营公司 2$%0~Z5  
association                                        联合，结合；协会，社团 WN?meZ/N/  
assumption                                       假设，假定 s((_^yf  
at a given date                                         在某一特定时日 38q0iAH  
attestation                                         鉴证，公证 =E%<" FB  
attestation service                             鉴证服务 QJ-?67_i  
audit adjustment                                审计调整 j~Xn\~*n  
audit areas                                        审计领域 z'}?mE3i  
audit conclusion                                审计结论 lf9_!`DGV  
audit effectiveness                             审计效果 -Qco4>Z8  
audit efficiency                                  审计效率 #8jH_bi  
audit engagement letter                      审计业务约定书  =!Y{Mz  
audit evidence                                          审计证据 #3u471bp  
audit fee                                    审计费 p
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audit files                                          审计档案 ) N"gW*  
audit findings                                     审计中发现的事项 [?`c>  
audit implementation stage                        审计实施阶段 <ByDT$E_  
audit mark                                        审计标识 MRHkQE+K@8  
audit materiality                                 审计重要性 S$I:r bc  
audit method                                     审计方法 DV~1gr,\  
audit objective                                         审计目标，审计目的 Mky8qVQ2  
audit of financial statements                      会计报表审计，财务报表审计 /C}fE]n{X  
audit opinion                                     审计意见 9wFQ<r  
audit period                                      被审计期间，被审计年度 aw:0R=S,>  
audit plan                                          审计计划 }t #Hq  
audit planning                                    编制审计计划，制定审计计划，审计计划 9qQFIw~S  
audit planning stage                                  审计计划阶段 s2ys>2k  
audit procedure                                审计程序 MXhRnVz"W  
audit programme                               审计程序表，具体审计计划 dfq5P!'  
audit report                                       审计报告 w8g36v*+(u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D r$N{d  
audit report with a qualified opinion                 有保留意见的审计报告 pf`li]j'V  
audit report with an adverse opinion                否定意见的审计报告 h@D4~(r  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 a[8_O-  
audit responsibility                                   审计责任 yMa5?]J
 
audit results                                      审计结果 <cz~q=%v2&  
audit risk                                          审计风险 ~qT+sc!t
  
audit sampling                                          审计抽样 2WOd TM{u  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q$9`QY*6"p  
audit strategies                                  审计策略 t(MlZ>H  
audit summary                                         审计总结，审计小结 jr:LLn#}  
audit team                                         审计小组 K~WwV8c9;  
audit test                                    审计测试 3^us;aOr  
audit trail                                          审计轨迹 q9pcEm4?  
audit work                                        审计工作 (Qq$ql27  
audit working paper                                 审计工作底稿 t>v']a +k  
audited financial statement                        审计会计报表，已审计财务报表 m%E7V{t  
Auditing Guidelines (the～)                      审计规范指南 {UYqRfgbZ  
auditing standards                             审计准则 . yu  
audit-oriented working paper                          (审计)业务类工作底稿 %GS)9{T&  
authorisation                                     授权 |R*fw(=W  
authorisation of transaction                       交易的授权 MJXm7<(  
availability                                         可获得性 tZXtt=M w  
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balance                                      余额；差额；平衡 ?t}[Wi}7  
balance sheet                                    资产负债表 {+t'XkA  
bank                                                 银行 uj/le0
 
bank account                                    银行账户，银行户头 7F'61}qL  
bank statement                                 银行对账单 95
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barter transaction                              易货交易，以物换物交易 C>;yW7*g"  
basis of audit                                    审计依据 >)pwmIn<  
basis of preparation                                (会计报表的)编制基础 R4JO)<'K&  
book of account                               账目，账簿 D0k7)\puQ  
borrowing                                         借款，贷款，借债 +uwjZN'9a  
branch                                              分支，分支机构，分店 $@&bK2@.(  
brought forward                                (账户余额等的)承上年，承上期，承上页 }}(~'
 
budget                                              预算 km<~Hw>Z  
building                                      建筑物；大楼 p-;]O~^  
business conditions                                  业务情况，经营情况 `?6m0|\@  
business licence                               (企业等的)营业执照 );|~4#  
business relation                                业务关系 +ic~S ar  
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