[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 nzAySMD_  
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审计词汇英汉对照 Y/m-EL  
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ability to continue as a going concern               持续经营能力 kAUL7_>6X  
acceptability                                     可接受性，可接受程度 "IJ1b~j?  
acceptable level of detection risk                     检查风险的可接受水平 d8 v9[4  
acceptance of engagement                       接受委托 X}={:T+6s  
accepting the engagement for the first time              首次接受委托 5xUZeLj  
access to asset                                         对资产的接触 _a$5"   
according to                                     根据，依据，依照 VJ&-Z |  
account balance                                账户余额 Fm&f  
account for                                       对……进行会计处理，核算；解释 -; d{}F  
accounting                                        会计，会计学 u@Ni *)p`  
accounting advisory serve                        会计咨询服务 &Nr+-$  
accounting firm                                 会计师事务所 .;bU["fn)  
accounting information                      会计信息，会计资料
rOUQg_y  
accounting period                             会计期间 ~(c<M>Q8  
accounting policies                                   会计政策 -zt*C&)b  
accounting professional bodies                 会计职业组织，会计职业团体 l%i*.b(  
accounting records                                   会计记录 &C9)%5O)  
accounting responsibility                           会计责任
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accounting service                             会计服务 P()&?C  
accounting standards                                会计准则 .hf%L1N%F  
Accounting Standards for Business Enterprises       企业会计准则 meap;p  
accounting system                             会计系统 f@Ve,i  
accounting treatment                                会计处理 j{tr''
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accuracy                                    准确性，精确性 Q0ezeo  
additional audit procedures                      追加审计程序 `5x0p a  
addressee                                         收件人，收信人 VJr~h "[  
Administration of State-owned Assets  (the～)     国有资产管理局 $S?x B$  
administrative laws and regulations                 行政法规 i(# Fjp  
adverse impact                                 不利影响，负面影响 1
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adverse opinion                                反对意见 Kp;<z<  
advisory group                                  咨询组，顾问组 'wBOnGi6  
agency fee                                        代理费，代理费用 o {q8An)  
aggregate                                          总计，合计为…… :< ]sJfN  
alternation of document and record                 变造文件和记录 ,&O&h2=  
alternative audit procedures                      替代审计程序，备选审计程序 -@'R YY=  
amend                                              修改，修订 >*l2] 3'`  
amortisation                                      摊销 `09[25?  
analytical capacity                             分析能力 )iPU  
analytical procedures                               分析性程序 }LWrtmc  
annual financial statements                        年度会计报表，年度财务报表 PCBV6Y7r  
appendix                                          附录，附表 `J{{E,y @  
applicable                                         适用的 8_rd1:t5  
applicable laws and regulations                 适用的法规 {pRa%D F  
application systems                                  应用系统 3c`  
apply consistently                              一贯地执行，一贯地实施 2of+KI:
 
appropriate                                       适当的，合适的； 9(a*0H  
征用，挪用 F Zt;D  
appropriate authorization                          适当的授权 OMjx,@9  
appropriateness of audit evidence                    审计证据的适当性 gV5mERK s  
approval                                    批准，核准 C}o^p"M*B3  
assertion                                    (会计报表上的)认定；确认 dleLX%P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -)ri,v{:c  
asset                                                 资产，财产 M|.yk A <D  
asset restructuring                             资产重组 ,>pv>)u{  
assignment of duties                                 职责的划分 !0X"^VB  
assistant                                     助理，助理人员 !83 N#Y_Mz  
associated company                                 联属公司，联营公司 et
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association                                        联合，结合；协会，社团 q}"HxMJ  
assumption                                       假设，假定 BSEP*#s  
at a given date                                         在某一特定时日 Sc]h^B^7  
attestation                                         鉴证，公证 TPZ^hL>ao  
attestation service                             鉴证服务 gp{Z]{io  
audit adjustment                                审计调整 .+ic6  
audit areas                                        审计领域 4
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audit conclusion                                审计结论 IPY[x |  
audit effectiveness                             审计效果 3/s u1M[  
audit efficiency                                  审计效率 XlwyD  
audit engagement letter                      审计业务约定书 .MxMBrM  
audit evidence                                          审计证据 # o\&G@e}  
audit fee                                    审计费 iA "H*0  
audit files                                          审计档案 `|[UF^9  
audit findings                                     审计中发现的事项 Fow{-cs_p  
audit implementation stage                        审计实施阶段 t..@69  
audit mark                                        审计标识 DeN$YE#*  
audit materiality                                 审计重要性 1
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audit method                                     审计方法 o-A
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audit objective                                         审计目标，审计目的 j6r wlw
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audit of financial statements                      会计报表审计，财务报表审计 aSSw>*?Q  
audit opinion                                     审计意见 MG,?,1_ &  
audit period                                      被审计期间，被审计年度 ,z$U=uo  
audit plan                                          审计计划 lYrW"(2  
audit planning                                    编制审计计划，制定审计计划，审计计划 x Sv@K5"8!  
audit planning stage                                  审计计划阶段 lR]SGd Y  
audit procedure                                审计程序 M[=sQnnSFW  
audit programme                               审计程序表，具体审计计划 c/G ^}d%  
audit report                                       审计报告 w 1O)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !wjD6NK  
audit report with a qualified opinion                 有保留意见的审计报告 S'q4va"  
audit report with an adverse opinion                否定意见的审计报告 "3a _C,\  
audit report with dual dates                      双重日期审计报告 9q<?
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audit reporting stage                                 审计报告阶段 OFw93UJ Y  
audit responsibility                                   审计责任 Sna s:#B!  
audit results                                      审计结果  ] 2lhJ  
audit risk                                          审计风险 F[oTc^dr  
audit sampling                                          审计抽样 ]1KF3$n0  
audit sampling techniques                         审计抽样方法，审计抽样技术 J|o
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audit strategies                                  审计策略 -;[,`g(f  
audit summary                                         审计总结，审计小结 K1fnHpK  
audit team                                         审计小组 ;c>IM]  
audit test                                    审计测试 iD!]I$  
audit trail                                          审计轨迹 ljO t~@Ea  
audit work                                        审计工作 PPj0LFA  
audit working paper                                 审计工作底稿 kM@heFJb.  
audited financial statement                        审计会计报表，已审计财务报表 nOUF<DNQ  
Auditing Guidelines (the～)                      审计规范指南 K2pW|@~U  
auditing standards                             审计准则 f!##R-A
  
audit-oriented working paper                          (审计)业务类工作底稿 }tH6E  
authorisation                                     授权 O8w|!$Q.  
authorisation of transaction                       交易的授权 k/lDE  
availability                                         可获得性 |1"n\4$  
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balance                                      余额；差额；平衡 H5p&dNO  
balance sheet                                    资产负债表 q{oppali  
bank                                                 银行 7-MkfWH2b6  
bank account                                    银行账户，银行户头 g E;o_ ~  
bank statement                                 银行对账单 Fop'm))C8  
barter transaction                              易货交易，以物换物交易 EEO)b_(  
basis of audit                                    审计依据 ioS(;2F  
basis of preparation                                (会计报表的)编制基础 ;_=+h,n  
book of account                               账目，账簿 G>c:+`KS  
borrowing                                         借款，贷款，借债 0 N>R!  
branch                                              分支，分支机构，分店 .uu[MzMIu  
brought forward                                (账户余额等的)承上年，承上期，承上页 $2gZpO|  
budget                                              预算 W%^;:YQ9i  
building                                      建筑物；大楼 RL3G7
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business conditions                                  业务情况，经营情况 qFYM2  
business licence                               (企业等的)营业执照 ;R{ffS6  
business relation                                业务关系 d,caOE8N  
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