[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 DD
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审计词汇英汉对照 B8I4[@m>w\  
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ability to continue as a going concern               持续经营能力 qO`qJ/  
acceptability                                     可接受性，可接受程度 )fU(AXSP  
acceptable level of detection risk                     检查风险的可接受水平 @o
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acceptance of engagement                       接受委托 P(omfD4  
accepting the engagement for the first time              首次接受委托 Z%gx%$  
access to asset                                         对资产的接触 R,@g7p  
according to                                     根据，依据，依照 o'%eI  
account balance                                账户余额 7k=fZ$+O  
account for                                       对……进行会计处理，核算；解释 mE#nU(+Ta  
accounting                                        会计，会计学 8rbG*6  
accounting advisory serve                        会计咨询服务 UmKX*T9  
accounting firm                                 会计师事务所 {b!7 .Cd=  
accounting information                      会计信息，会计资料 gmSQcN)  
accounting period                             会计期间 Wf>^bFb"$  
accounting policies                                   会计政策 sY;lt.b  
accounting professional bodies                 会计职业组织，会计职业团体 %3Bpn=k>  
accounting records                                   会计记录 8}BBOD  
accounting responsibility                           会计责任 :]eb<J  
accounting service                             会计服务 2>hz_o{5',  
accounting standards                                会计准则 (xyS7q]m  
Accounting Standards for Business Enterprises       企业会计准则 NyPd5m:  
accounting system                             会计系统 =7ydk"xM*  
accounting treatment                                会计处理 d$;/T('  
accuracy                                    准确性，精确性 ulXnq`  
additional audit procedures                      追加审计程序 E(L<L1:"  
addressee                                         收件人，收信人 '
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Administration of State-owned Assets  (the～)     国有资产管理局 qSiWnN8D t  
administrative laws and regulations                 行政法规 xX@FWAj  
adverse impact                                 不利影响，负面影响 oO=o|w|T  
adverse opinion                                反对意见 AZZRa69=  
advisory group                                  咨询组，顾问组 0\a8}b||  
agency fee                                        代理费，代理费用 #o[\Dwu  
aggregate                                          总计，合计为…… E8/rZ~0O~  
alternation of document and record                 变造文件和记录 &2.+Igo|G  
alternative audit procedures                      替代审计程序，备选审计程序 # .q#OC  
amend                                              修改，修订 y@apJ;_R-  
amortisation                                      摊销 d(L{!mm  
analytical capacity                             分析能力 Gq]d:-7l  
analytical procedures                               分析性程序 j Selop>N  
annual financial statements                        年度会计报表，年度财务报表 WD?Jk9_F  
appendix                                          附录，附表 2@MN]
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applicable                                         适用的 wq72%e  
applicable laws and regulations                 适用的法规 J_
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application systems                                  应用系统 |Cf mcz(56  
apply consistently                              一贯地执行，一贯地实施 ^g!B.ll`  
appropriate                                       适当的，合适的； 5}a "?5J^  
征用，挪用 k:P$LzIB  
appropriate authorization                          适当的授权 ,k*F`.[  
appropriateness of audit evidence                    审计证据的适当性 cgyo_ k  
approval                                    批准，核准 &`@M8-m#F  
assertion                                    (会计报表上的)认定；确认 KU2$5[~j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |U=(b,  
asset                                                 资产，财产 f9'] jJ+  
asset restructuring                             资产重组 YsAF{  
assignment of duties                                 职责的划分 ,h!X k  
assistant                                     助理，助理人员 FDq{M?6i  
associated company                                 联属公司，联营公司 rl| Q)A{  
association                                        联合，结合；协会，社团 ]p$zvMf}  
assumption                                       假设，假定 },6*Y*?{  
at a given date                                         在某一特定时日 j)6G7T|  
attestation                                         鉴证，公证 *g$agyOfh  
attestation service                             鉴证服务 eycV@|6u*  
audit adjustment                                审计调整 #`j][F@N  
audit areas                                        审计领域 !`C%Fkq  
audit conclusion                                审计结论 W uf/LKj  
audit effectiveness                             审计效果 K\X: G-C9  
audit efficiency                                  审计效率 VR v02m5  
audit engagement letter                      审计业务约定书 Ej|A ; &E  
audit evidence                                          审计证据 A\C'dZ <N  
audit fee                                    审计费 6S_y%8Fv&[  
audit files                                          审计档案 3M$X:$b  
audit findings                                     审计中发现的事项 ~R{8.!: >  
audit implementation stage                        审计实施阶段 q u:To7  
audit mark                                        审计标识 Ma_=-cD  
audit materiality                                 审计重要性 Bbs5f@E  
audit method                                     审计方法 YZ*{^'  
audit objective                                         审计目标，审计目的 3k{c$x}  
audit of financial statements                      会计报表审计，财务报表审计 x3;jWg~'  
audit opinion                                     审计意见 =phiD&=  
audit period                                      被审计期间，被审计年度 h60\ Y 8  
audit plan                                          审计计划 >p |yf.G  
audit planning                                    编制审计计划，制定审计计划，审计计划 eE,;K1  
audit planning stage                                  审计计划阶段 CK Mv7  
audit procedure                                审计程序 5U;nhDmM  
audit programme                               审计程序表，具体审计计划 )"-fHW+fy  
audit report                                       审计报告 &vkp?UH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2MT_#r_  
audit report with a qualified opinion                 有保留意见的审计报告 {]@Q
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audit report with an adverse opinion                否定意见的审计报告 kc|>Q7~{  
audit report with dual dates                      双重日期审计报告 X}?ESjZJ  
audit reporting stage                                 审计报告阶段 uOb2npPj  
audit responsibility                                   审计责任 !?n50  
audit results                                      审计结果 `rq<jtf+  
audit risk                                          审计风险 dv[\.T`LY  
audit sampling                                          审计抽样 iBS0rT_  
audit sampling techniques                         审计抽样方法，审计抽样技术 F_ _H(}d  
audit strategies                                  审计策略 FSVS4mtiX\  
audit summary                                         审计总结，审计小结 v0u\xX[H;  
audit team                                         审计小组 VlV)$z_  
audit test                                    审计测试 WRY~fM  
audit trail                                          审计轨迹 Yd.027  
audit work                                        审计工作 ?.~]mvOR  
audit working paper                                 审计工作底稿 rBS2>?  
audited financial statement                        审计会计报表，已审计财务报表 6s&qZ+v-  
Auditing Guidelines (the～)                      审计规范指南 9g4QVo|  
auditing standards                             审计准则 *<?XTs<  
audit-oriented working paper                          (审计)业务类工作底稿 rQ &S<  
authorisation                                     授权 RAdvIIQp:  
authorisation of transaction                       交易的授权 tgK x4  
availability                                         可获得性 7_1W:-A7W  
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balance                                      余额；差额；平衡 fls#LcI9>6  
balance sheet                                    资产负债表 jJ*=Ghu-  
bank                                                 银行 q?1yE@th  
bank account                                    银行账户，银行户头 Ys)+9yPPn  
bank statement                                 银行对账单 GPMrs)J*!  
barter transaction                              易货交易，以物换物交易 )< l\jfx e  
basis of audit                                    审计依据 $}V7(wu 6@  
basis of preparation                                (会计报表的)编制基础 exsQmbj* %  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 >@z d\}@W  
branch                                              分支，分支机构，分店 i+U@\:=  
brought forward                                (账户余额等的)承上年，承上期，承上页 M9h<}mh\  
budget                                              预算 (K <Z=a  
building                                      建筑物；大楼 w<v1 N  
business conditions                                  业务情况，经营情况 F [r|Y-c]  
business licence                               (企业等的)营业执照 d\\r_bGW  
business relation                                业务关系 4n#YDZ  
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