[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 k ka5=u  
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审计词汇英汉对照 \ |;\  
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ability to continue as a going concern               持续经营能力 *DL7p8  
acceptability                                     可接受性，可接受程度 c3vb~l)  
acceptable level of detection risk                     检查风险的可接受水平 %MHb  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 m#7(<#  
access to asset                                         对资产的接触 `Fy-"Uf  
according to                                     根据，依据，依照 AYts &+  
account balance                                账户余额 J+6zV m  
account for                                       对……进行会计处理，核算；解释 / ;]5X  
accounting                                        会计，会计学 %ByPwu:f  
accounting advisory serve                        会计咨询服务 xA] L0h]  
accounting firm                                 会计师事务所 "/W[gP[y%  
accounting information                      会计信息，会计资料 P?54"$b  
accounting period                             会计期间 TktH28tK  
accounting policies                                   会计政策 *r7vDc  
accounting professional bodies                 会计职业组织，会计职业团体 fr@F7s5}  
accounting records                                   会计记录 ]R__$fl`8  
accounting responsibility                           会计责任 {Cx5m   
accounting service                             会计服务 hx;f/EPx  
accounting standards                                会计准则 *IG $"nu  
Accounting Standards for Business Enterprises       企业会计准则 8K 3dwoT  
accounting system                             会计系统 r~4uIUE{  
accounting treatment                                会计处理 #+I'V\[  
accuracy                                    准确性，精确性 Swi#
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additional audit procedures                      追加审计程序 iGN\ >m}  
addressee                                         收件人，收信人 ahBqYAK9  
Administration of State-owned Assets  (the～)     国有资产管理局 {1W:@6tl  
administrative laws and regulations                 行政法规 Wa_qD  
adverse impact                                 不利影响，负面影响 pfA6?tP`  
adverse opinion                                反对意见 JAPr[O&  
advisory group                                  咨询组，顾问组 yIMqQSt79z  
agency fee                                        代理费，代理费用 JfY*#(
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aggregate                                          总计，合计为…… *XVwTW[a  
alternation of document and record                 变造文件和记录 !rvEo =^  
alternative audit procedures                      替代审计程序，备选审计程序 )Fw/Cu  
amend                                              修改，修订 /ZLY@&M  
amortisation                                      摊销 !vnQ;g5  
analytical capacity                             分析能力 -yYdj1y;  
analytical procedures                               分析性程序 @mp`C}x"0&  
annual financial statements                        年度会计报表，年度财务报表 Ui{%q@  
appendix                                          附录，附表 Vz{+3vfra6  
applicable                                         适用的 @f!X%)\;x  
applicable laws and regulations                 适用的法规 okNo-\Dh!  
application systems                                  应用系统 D
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apply consistently                              一贯地执行，一贯地实施

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appropriate                                       适当的，合适的； N.F5)04  
征用，挪用 eI #Gx_mg  
appropriate authorization                          适当的授权 {Kz
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appropriateness of audit evidence                    审计证据的适当性 j0jl$^  
approval                                    批准，核准 ,$P,x  
assertion                                    (会计报表上的)认定；确认 Jd2.j?P=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jG5HW*>k0  
asset                                                 资产，财产 d:H'[l.F%  
asset restructuring                             资产重组 JzHG5nmB  
assignment of duties                                 职责的划分 =bVPHrKNQ  
assistant                                     助理，助理人员 .
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associated company                                 联属公司，联营公司 P&-o>mM  
association                                        联合，结合；协会，社团 92+8z
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assumption                                       假设，假定 taQE r2Zy  
at a given date                                         在某一特定时日 " qI99 e  
attestation                                         鉴证，公证 !xM5 A[f  
attestation service                             鉴证服务 vW63j't_  
audit adjustment                                审计调整 rr<E#w  
audit areas                                        审计领域 t>"%exdoZ  
audit conclusion                                审计结论 x-^6U  
audit effectiveness                             审计效果 *6uccx7{  
audit efficiency                                  审计效率 q2GW3t  
audit engagement letter                      审计业务约定书 $Y$9]G":  
audit evidence                                          审计证据 1v o)]ff  
audit fee                                    审计费 K%(y<%Xp  
audit files                                          审计档案 1+o]+Jz|  
audit findings                                     审计中发现的事项 x3@-E  
audit implementation stage                        审计实施阶段 L74Mz]v  
audit mark                                        审计标识 }Q 7y tE  
audit materiality                                 审计重要性 3Ob.OwA  
audit method                                     审计方法 98m|&7  
audit objective                                         审计目标，审计目的 K%^n.  
audit of financial statements                      会计报表审计，财务报表审计 2[E wN!IZ  
audit opinion                                     审计意见 ?b7\m":'  
audit period                                      被审计期间，被审计年度 'J|2c;M\x  
audit plan                                          审计计划 ! >UlvT-  
audit planning                                    编制审计计划，制定审计计划，审计计划 w =^.ICyb@  
audit planning stage                                  审计计划阶段 0lw> mxN  
audit procedure                                审计程序 g(7-3q8eq  
audit programme                               审计程序表，具体审计计划 "Fz.#U  
audit report                                       审计报告 %H{p&ms  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Bd>~F7VWs  
audit report with a qualified opinion                 有保留意见的审计报告 (IJNBJb  
audit report with an adverse opinion                否定意见的审计报告 }5o?7}?  
audit report with dual dates                      双重日期审计报告 q76POytV|  
audit reporting stage                                 审计报告阶段 >1y6DC  
audit responsibility                                   审计责任
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audit results                                      审计结果 Vej$|nF  
audit risk                                          审计风险 Zg;$vIhn  
audit sampling                                          审计抽样 UHBXq;?&q  
audit sampling techniques                         审计抽样方法，审计抽样技术 V\~.  
audit strategies                                  审计策略 I[Ra0Q>([k  
audit summary                                         审计总结，审计小结 5&Oc`5QD  
audit team                                         审计小组 ^l &lwSRVt  
audit test                                    审计测试 _03?XUKV  
audit trail                                          审计轨迹 d@%"B($nR  
audit work                                        审计工作 Ebg8qDE  
audit working paper                                 审计工作底稿 J3$>~?^1  
audited financial statement                        审计会计报表，已审计财务报表 |rmelQ-  
Auditing Guidelines (the～)                      审计规范指南 qA*~B'  
auditing standards                             审计准则  Et>#&Nw8  
audit-oriented working paper                          (审计)业务类工作底稿 3? {AGJ1  
authorisation                                     授权 b*|~F   
authorisation of transaction                       交易的授权 37AVk
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availability                                         可获得性 _1" ecaA  
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balance                                      余额；差额；平衡 OATdmHW  
balance sheet                                    资产负债表 Vn s3859$8  
bank                                                 银行 ">uN= {Iy  
bank account                                    银行账户，银行户头 jnH\ }IB  
bank statement                                 银行对账单 N(/)e  
barter transaction                              易货交易，以物换物交易 rTD+7 )E  
basis of audit                                    审计依据 "W<Y1$Y=Y  
basis of preparation                                (会计报表的)编制基础 Gvb2>ZN  
book of account                               账目，账簿 "gJ?LojB<  
borrowing                                         借款，贷款，借债 WhPP4 #  
branch                                              分支，分支机构，分店 nD  wh  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?W/.'_  
budget                                              预算 {I
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building                                      建筑物；大楼 ]TV_p[L0B  
business conditions                                  业务情况，经营情况 K`*GZ+b|`  
business licence                               (企业等的)营业执照 "hkcN+=  
business relation                                业务关系 8f@}-  
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