[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 2?)bpp$WZ  
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审计词汇英汉对照 h.`U)6*?&N  
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ability to continue as a going concern               持续经营能力 `9+>2*k  
acceptability                                     可接受性，可接受程度 %Q0J$eC  
acceptable level of detection risk                     检查风险的可接受水平 C9`J6Uu  
acceptance of engagement                       接受委托 x9c/;Q&m  
accepting the engagement for the first time              首次接受委托 0^27grU>  
access to asset                                         对资产的接触 \U1fUrw$*  
according to                                     根据，依据，依照 :4ndU:.L  
account balance                                账户余额 C#y[UM5\k;  
account for                                       对……进行会计处理，核算；解释 |]<eJ|\=  
accounting                                        会计，会计学 NVTNjDF%s  
accounting advisory serve                        会计咨询服务 TvEN0RV2  
accounting firm                                 会计师事务所 m _0D^e7#  
accounting information                      会计信息，会计资料 QzzV+YG$(4  
accounting period                             会计期间 A=v^`a03I  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 ~}c`r4  
accounting responsibility                           会计责任 1 >doa1  
accounting service                             会计服务 f-V8/  
accounting standards                                会计准则 w_gPX0N}3n  
Accounting Standards for Business Enterprises       企业会计准则 \Lz2"JI  
accounting system                             会计系统 tPT\uD#t  
accounting treatment                                会计处理 =s2dD3Fr|  
accuracy                                    准确性，精确性 7*7Z&1*3  
additional audit procedures                      追加审计程序 >@2l/x8;  
addressee                                         收件人，收信人 y11/:|  
Administration of State-owned Assets  (the～)     国有资产管理局 Zl0Kv*S  
administrative laws and regulations                 行政法规 q;))3aQe  
adverse impact                                 不利影响，负面影响 ?D].Za^km  
adverse opinion                                反对意见 SX{shM2  
advisory group                                  咨询组，顾问组 G%a8'3d,  
agency fee                                        代理费，代理费用 :y?xS  
aggregate                                          总计，合计为…… v}=3  
alternation of document and record                 变造文件和记录 Wp0e?bK_  
alternative audit procedures                      替代审计程序，备选审计程序 GP%8
3T  
amend                                              修改，修订 e$k]z HlQ  
amortisation                                      摊销 _.xT :b36  
analytical capacity                             分析能力 d2Z kchf  
analytical procedures                               分析性程序 h\ (z!7t*  
annual financial statements                        年度会计报表，年度财务报表 ZWC-<QO"<  
appendix                                          附录，附表 +TzF*N
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applicable                                         适用的 Y* #'Gh,  
applicable laws and regulations                 适用的法规 <&7KcvBn"4  
application systems                                  应用系统 y\'t{>U/  
apply consistently                              一贯地执行，一贯地实施 qsB,yckml  
appropriate                                       适当的，合适的； OHqc,@a;+  
征用，挪用 'L*nC T;  
appropriate authorization                          适当的授权 vrtK~5K  
appropriateness of audit evidence                    审计证据的适当性 ;;zKHS  
approval                                    批准，核准 00') Ol&  
assertion                                    (会计报表上的)认定；确认 }w \["r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dt~Jx\\  
asset                                                 资产，财产 f`5e0;zm  
asset restructuring                             资产重组 s!\uR.
  
assignment of duties                                 职责的划分 rh*Pl]'3z  
assistant                                     助理，助理人员 zMf
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associated company                                 联属公司，联营公司 ZQT14.$L  
association                                        联合，结合；协会，社团 pYo]lO  
assumption                                       假设，假定 NymS8hxR  
at a given date                                         在某一特定时日 [>P@3t(/  
attestation                                         鉴证，公证 UV%Al)3  
attestation service                             鉴证服务 k+>-?S,  
audit adjustment                                审计调整 ^l#Z*0@><~  
audit areas                                        审计领域 QN_Zd@K*A  
audit conclusion                                审计结论 bk E4{P"  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 LL5n{#)N  
audit engagement letter                      审计业务约定书 8(UUc>g  
audit evidence                                          审计证据 B\a-Q,Wf  
audit fee                                    审计费 +tL]qOBP  
audit files                                          审计档案 } h|1H  
audit findings                                     审计中发现的事项 Z(p kj  
audit implementation stage                        审计实施阶段 ^[}^+  
audit mark                                        审计标识 UQ#"^`=R<  
audit materiality                                 审计重要性 xzg81sV7  
audit method                                     审计方法 _tZT  
audit objective                                         审计目标，审计目的 kP9DCDO`[5  
audit of financial statements                      会计报表审计，财务报表审计 G>{ B
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audit opinion                                     审计意见 MXY[t  
audit period                                      被审计期间，被审计年度 +0mU)4n/  
audit plan                                          审计计划 SMVn2H@  
audit planning                                    编制审计计划，制定审计计划，审计计划 !Q!==*1H  
audit planning stage                                  审计计划阶段 &g R+D  
audit procedure                                审计程序 T]d9tX-  
audit programme                               审计程序表，具体审计计划 K!6k<  
audit report                                       审计报告 / %}Xiqlrd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !(PAUWS@  
audit report with a qualified opinion                 有保留意见的审计报告 Jg=[!j0(  
audit report with an adverse opinion                否定意见的审计报告 v*'dA^Q  
audit report with dual dates                      双重日期审计报告 ^ZX71-  
audit reporting stage                                 审计报告阶段 x@3Ix,b'  
audit responsibility                                   审计责任 )Xxu-/-  
audit results                                      审计结果 /t`s.!k  
audit risk                                          审计风险 E(Tvj\9  
audit sampling                                          审计抽样 =Jfo=`da  
audit sampling techniques                         审计抽样方法，审计抽样技术 Fyy)665x/  
audit strategies                                  审计策略 tW;1  
audit summary                                         审计总结，审计小结 gT$`a  
audit team                                         审计小组 (j;
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audit test                                    审计测试 ?sV0T)uk  
audit trail                                          审计轨迹 F$P8"q+  
audit work                                        审计工作 Md_S};!QN6  
audit working paper                                 审计工作底稿 uh'{+E;=  
audited financial statement                        审计会计报表，已审计财务报表 K^j7T[pR  
Auditing Guidelines (the～)                      审计规范指南 ].=&^0cg  
auditing standards                             审计准则 >[;+QVr;  
audit-oriented working paper                          (审计)业务类工作底稿 To1 .U)do  
authorisation                                     授权 BwwOaO@L  
authorisation of transaction                       交易的授权 Vo^ i7  
availability                                         可获得性 F)'kN2  
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balance                                      余额；差额；平衡 s Wk92x _l  
balance sheet                                    资产负债表 ehB (?  
bank                                                 银行 sJ[I<
 
bank account                                    银行账户，银行户头 ;5qZQ8`4  
bank statement                                 银行对账单  1+|s   
barter transaction                              易货交易，以物换物交易 lt\. )Y>4  
basis of audit                                    审计依据 >5Y%4++(  
basis of preparation                                (会计报表的)编制基础 Y=+pz^/"  
book of account                               账目，账簿 1sgI,5liUs  
borrowing                                         借款，贷款，借债 ^$-ID6  
branch                                              分支，分支机构，分店 YCr:nYm<f  
brought forward                                (账户余额等的)承上年，承上期，承上页 P%MYr"<$E  
budget                                              预算
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building                                      建筑物；大楼 %O]]La  
business conditions                                  业务情况，经营情况 j4h6p(w{  
business licence                               (企业等的)营业执照 &Z!O   
business relation                                业务关系 JB.f7-  
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