[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 _ q AT%.  
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审计词汇英汉对照 t3C# $>  
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ability to continue as a going concern               持续经营能力 6j!a*u:}"  
acceptability                                     可接受性，可接受程度 6WoFf  
acceptable level of detection risk                     检查风险的可接受水平 $Rn9*OKr  
acceptance of engagement                       接受委托 OAEa+V
 
accepting the engagement for the first time              首次接受委托 .'4@Yp{=  
access to asset                                         对资产的接触 i8DY
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according to                                     根据，依据，依照 ;yCtk ~T%  
account balance                                账户余额 >5zD0!bA  
account for                                       对……进行会计处理，核算；解释 \&U"7gSL  
accounting                                        会计，会计学 jpOcug`f  
accounting advisory serve                        会计咨询服务 f#hmMa  
accounting firm                                 会计师事务所 V343IT\  
accounting information                      会计信息，会计资料 jS5K:yx<  
accounting period                             会计期间 lE*.9T  
accounting policies                                   会计政策 8%xiHPVg  
accounting professional bodies                 会计职业组织，会计职业团体 - s2Yhf  
accounting records                                   会计记录 Mko,((>I1  
accounting responsibility                           会计责任 &4)PW\ioY  
accounting service                             会计服务 ;!OME*?m<  
accounting standards                                会计准则 Q
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Accounting Standards for Business Enterprises       企业会计准则 p%/lP{  
accounting system                             会计系统 LmUR@ /VQ  
accounting treatment                                会计处理 !\5)!B  
accuracy                                    准确性，精确性 L Z3=K`gj  
additional audit procedures                      追加审计程序 pBn;:  
addressee                                         收件人，收信人 $N|Spp0  
Administration of State-owned Assets  (the～)     国有资产管理局 f917F.1I  
administrative laws and regulations                 行政法规 };*&;GFe  
adverse impact                                 不利影响，负面影响 GkKoc v  
adverse opinion                                反对意见 B* ^QTJ  
advisory group                                  咨询组，顾问组 v[a4d&P  
agency fee                                        代理费，代理费用 kq(]7jU$[  
aggregate                                          总计，合计为…… W;U<,g '  
alternation of document and record                 变造文件和记录 qSaCl6[Do  
alternative audit procedures                      替代审计程序，备选审计程序 5p/.( |b,  
amend                                              修改，修订 HDz"i  
amortisation                                      摊销 WckWX]};S  
analytical capacity                             分析能力 2#'"<n,G
 
analytical procedures                               分析性程序 0,iG9D7  
annual financial statements                        年度会计报表，年度财务报表 9A}y^=!`  
appendix                                          附录，附表 9$%S<v  
applicable                                         适用的 P_gai7Xg  
applicable laws and regulations                 适用的法规 1W9uWkk_d  
application systems                                  应用系统 u0$}VO5/a  
apply consistently                              一贯地执行，一贯地实施 *O-m:M!eA  
appropriate                                       适当的，合适的； W=,]#Z+M;  
征用，挪用 j3>&Su>H4  
appropriate authorization                          适当的授权 j"&Oa&SH  
appropriateness of audit evidence                    审计证据的适当性 c{jTCkzq  
approval                                    批准，核准 @^HZTuP2;  
assertion                                    (会计报表上的)认定；确认 |]?7r?=J9v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1NK,:m  
asset                                                 资产，财产 @j%7tfW  
asset restructuring                             资产重组 R5<:3tk=X  
assignment of duties                                 职责的划分 |s!n7%|,7  
assistant                                     助理，助理人员 5[^Rf'wy  
associated company                                 联属公司，联营公司 p >nKNd_aQ  
association                                        联合，结合；协会，社团 E FBvi  
assumption                                       假设，假定 cn'rBY  
at a given date                                         在某一特定时日 *C^T CyBK;  
attestation                                         鉴证，公证 @~IZ%lEQsD  
attestation service                             鉴证服务 jYW-}2L  
audit adjustment                                审计调整 ZrWA,~;  
audit areas                                        审计领域 [kI[qByf  
audit conclusion                                审计结论 ^K^rl9  
audit effectiveness                             审计效果 Q*/jQC  
audit efficiency                                  审计效率 "}uV=y  
audit engagement letter                      审计业务约定书 ; VQ:\fG  
audit evidence                                          审计证据 ~vfPsaRh  
audit fee                                    审计费 tCu9 D  
audit files                                          审计档案 u/5)Yx+5_  
audit findings                                     审计中发现的事项 a!;K+wL >  
audit implementation stage                        审计实施阶段 >< Qp%yT  
audit mark                                        审计标识 {.r9l   
audit materiality                                 审计重要性 ,go$6   
audit method                                     审计方法 ~8[`( /hj  
audit objective                                         审计目标，审计目的 0Rh*SoYrC  
audit of financial statements                      会计报表审计，财务报表审计 &GI'-i  
audit opinion                                     审计意见 8ya|eJ]/L  
audit period                                      被审计期间，被审计年度 %v]-:5g'|  
audit plan                                          审计计划 !:1BuiL  
audit planning                                    编制审计计划，制定审计计划，审计计划 vz)zl2F5sY  
audit planning stage                                  审计计划阶段 G\*`%B_ n  
audit procedure                                审计程序 cUU"*bA#  
audit programme                               审计程序表，具体审计计划 =#vU$~a  
audit report                                       审计报告 smuQ1.b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SdJk no  
audit report with a qualified opinion                 有保留意见的审计报告 Oi~.z@@  
audit report with an adverse opinion                否定意见的审计报告 37|EG  
audit report with dual dates                      双重日期审计报告 R78lV-};Q  
audit reporting stage                                 审计报告阶段 QQUZneIDp  
audit responsibility                                   审计责任 e{*z4q1  
audit results                                      审计结果 f7 zGz  
audit risk                                          审计风险 ^~m}(6  
audit sampling                                          审计抽样 E1|:t$>Ld  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dfd%Z ;Yu  
audit strategies                                  审计策略 FX/f0C3CK  
audit summary                                         审计总结，审计小结 e]smnf  
audit team                                         审计小组 v79\(BX  
audit test                                    审计测试 k i{8f  
audit trail                                          审计轨迹 xc$jG?83#  
audit work                                        审计工作 \p J<@  
audit working paper                                 审计工作底稿 [3(lk_t  
audited financial statement                        审计会计报表，已审计财务报表 `w%Qs)2  
Auditing Guidelines (the～)                      审计规范指南 C0'_bTfB
 
auditing standards                             审计准则 Oa7jLz'i  
audit-oriented working paper                          (审计)业务类工作底稿 E^V4O l<  
authorisation                                     授权 :"Kr-Hm`  
authorisation of transaction                       交易的授权 (EOYJHZB!  
availability                                         可获得性 <7J\8JR&=  
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balance                                      余额；差额；平衡 U p: M[S  
balance sheet                                    资产负债表 S{qsq\X  
bank                                                 银行 h7
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bank account                                    银行账户，银行户头 o1u?H4z  
bank statement                                 银行对账单 :Pi="  
barter transaction                              易货交易，以物换物交易 bH_zWk  
basis of audit                                    审计依据 e}W|wJ):j@  
basis of preparation                                (会计报表的)编制基础 /1LQx>1d  
book of account                               账目，账簿 Bfr$&?j#  
borrowing                                         借款，贷款，借债 !o8(9F  
branch                                              分支，分支机构，分店 E%\Ohs7  
brought forward                                (账户余额等的)承上年，承上期，承上页 6zW3!_tz  
budget                                              预算 Blv@u?  
building                                      建筑物；大楼 b`DPf@p^kc  
business conditions                                  业务情况，经营情况 v,,Dz8!Ty  
business licence                               (企业等的)营业执照 T3^(I~03  
business relation                                业务关系 &e1(|qax  
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