[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 TXD\i Dq  
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审计词汇英汉对照 {]]qd!,  
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ability to continue as a going concern               持续经营能力 (E )@@p7,:  
acceptability                                     可接受性，可接受程度 P#]%C  
acceptable level of detection risk                     检查风险的可接受水平 ,{MA90!  
acceptance of engagement                       接受委托 #Y`GWT1==  
accepting the engagement for the first time              首次接受委托 }DjW  
access to asset                                         对资产的接触 i9+(gX(t  
according to                                     根据，依据，依照 ~ \z7$9Q  
account balance                                账户余额 _PZGns,u  
account for                                       对……进行会计处理，核算；解释 yPL1(i;  
accounting                                        会计，会计学 gTcLS|&H  
accounting advisory serve                        会计咨询服务 }t#uSz^  
accounting firm                                 会计师事务所 @eu4W^W  
accounting information                      会计信息，会计资料 *}DC xv  
accounting period                             会计期间 q'9u8b  
accounting policies                                   会计政策 :t+XW`eQR:  
accounting professional bodies                 会计职业组织，会计职业团体 p3>p1tC  
accounting records                                   会计记录 o5)lTVQ~~  
accounting responsibility                           会计责任 U<QO@5  
accounting service                             会计服务 ?G%C}8a  
accounting standards                                会计准则 \tH^w@j47  
Accounting Standards for Business Enterprises       企业会计准则 b"n0Yk1  
accounting system                             会计系统 _0p8FhNt  
accounting treatment                                会计处理 ,\ [R\s  
accuracy                                    准确性，精确性 |Y?1rLC  
additional audit procedures                      追加审计程序 NK. ]yw'  
addressee                                         收件人，收信人 II
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Administration of State-owned Assets  (the～)     国有资产管理局 &g%9$*gmT  
administrative laws and regulations                 行政法规 E0]B=-  
adverse impact                                 不利影响，负面影响 |tF:]jnIt  
adverse opinion                                反对意见 31v0V: j  
advisory group                                  咨询组，顾问组 1{{z[w#  
agency fee                                        代理费，代理费用 *\><MXx  
aggregate                                          总计，合计为…… 6V)P4ao  
alternation of document and record                 变造文件和记录 <=2\xJfxB  
alternative audit procedures                      替代审计程序，备选审计程序 U7i WYdt$  
amend                                              修改，修订 `5,46_  
amortisation                                      摊销 VJquB8?H  
analytical capacity                             分析能力 y}Ji( q~  
analytical procedures                               分析性程序 ~~,] b  
annual financial statements                        年度会计报表，年度财务报表 NbnahhS  
appendix                                          附录，附表 &-M>@BMy  
applicable                                         适用的 L|O[u^  
applicable laws and regulations                 适用的法规 oZm)@Vv;  
application systems                                  应用系统 =Ji+GJ<,9  
apply consistently                              一贯地执行，一贯地实施 :98<dQIG  
appropriate                                       适当的，合适的； H8@1Kt  
征用，挪用 *l\wl @{  
appropriate authorization                          适当的授权 fg"]4&`j-  
appropriateness of audit evidence                    审计证据的适当性 g:&YSjO>G  
approval                                    批准，核准 _D<=Yo  
assertion                                    (会计报表上的)认定；确认 +ZOjbI)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y~vyCU5nWR  
asset                                                 资产，财产 ;nS.t_UW.  
asset restructuring                             资产重组 eQK}J]S<  
assignment of duties                                 职责的划分 R| 4a9 G  
assistant                                     助理，助理人员 oihn`DY{  
associated company                                 联属公司，联营公司 dQW=k^X 'U  
association                                        联合，结合；协会，社团 NPc@;g]d"  
assumption                                       假设，假定 0m8mHJ<&  
at a given date                                         在某一特定时日 ]=Im0s  
attestation                                         鉴证，公证 &!Sq6<!v2  
attestation service                             鉴证服务 |7XP u  
audit adjustment                                审计调整 k2] fUP  
audit areas                                        审计领域 Jc8^m0_  
audit conclusion                                审计结论 Ss>ez8q  
audit effectiveness                             审计效果 \piB*"ln  
audit efficiency                                  审计效率 3(?V!y{@  
audit engagement letter                      审计业务约定书 \0bao<  
audit evidence                                          审计证据 Z9S5rPHEL  
audit fee                                    审计费 f7&53yZF  
audit files                                          审计档案 7I\qEr57  
audit findings                                     审计中发现的事项 8rZJvE#c  
audit implementation stage                        审计实施阶段 (^),G -]  
audit mark                                        审计标识 NJ%>|`FEi7  
audit materiality                                 审计重要性 /? (\6Z_A  
audit method                                     审计方法 OO$YwOKS  
audit objective                                         审计目标，审计目的 04 o>POR  
audit of financial statements                      会计报表审计，财务报表审计 YCMXF#1  
audit opinion                                     审计意见 (}!xO?NA(  
audit period                                      被审计期间，被审计年度 'BUix!k0<  
audit plan                                          审计计划 r1pj-   
audit planning                                    编制审计计划，制定审计计划，审计计划 S1d^mu  
audit planning stage                                  审计计划阶段 ,#/%Fn%T  
audit procedure                                审计程序 VK)vb.:  
audit programme                               审计程序表，具体审计计划 Z|t`}lK  
audit report                                       审计报告 @la/sd4`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -q&K9ZCl`  
audit report with a qualified opinion                 有保留意见的审计报告 p"'knZG  
audit report with an adverse opinion                否定意见的审计报告 3haR/YN  
audit report with dual dates                      双重日期审计报告 V= wWY*C  
audit reporting stage                                 审计报告阶段 {e35O(Y  
audit responsibility                                   审计责任 Fq WW[Bgd  
audit results                                      审计结果 :}B=Bk/q  
audit risk                                          审计风险 m[>pv1o  
audit sampling                                          审计抽样 r]+/"~a  
audit sampling techniques                         审计抽样方法，审计抽样技术 0gevn  
audit strategies                                  审计策略 5I`_SOa!  
audit summary                                         审计总结，审计小结 x^sSAI(  
audit team                                         审计小组 EOj.Jrs~  
audit test                                    审计测试 OTy{:ID  
audit trail                                          审计轨迹 U))2?#  
audit work                                        审计工作 [}+h86:y  
audit working paper                                 审计工作底稿 %tK^&rw%  
audited financial statement                        审计会计报表，已审计财务报表 FN+x<VXo(  
Auditing Guidelines (the～)                      审计规范指南 Ho
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auditing standards                             审计准则 " J4?Sb<  
audit-oriented working paper                          (审计)业务类工作底稿 Ia@!Nr2  
authorisation                                     授权 @r130eLh  
authorisation of transaction                       交易的授权 ;#/Uo8  
availability                                         可获得性 c*!xdK  
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balance                                      余额；差额；平衡 5+Ld1nom  
balance sheet                                    资产负债表 ##QKXSD  
bank                                                 银行 t3l-]  
bank account                                    银行账户，银行户头 hJc^NU5  
bank statement                                 银行对账单 cVYPPal  
barter transaction                              易货交易，以物换物交易 px=k&|l  
basis of audit                                    审计依据 -J& b~t@  
basis of preparation                                (会计报表的)编制基础 Can:!48  
book of account                               账目，账簿 #;(Q \  
borrowing                                         借款，贷款，借债 Z@ dS,M*  
branch                                              分支，分支机构，分店 n/ CP2A  
brought forward                                (账户余额等的)承上年，承上期，承上页 w3>.d(Q  
budget                                              预算 7`P1=`..  
building                                      建筑物；大楼 oC  }  
business conditions                                  业务情况，经营情况 IW>\\&pJ  
business licence                               (企业等的)营业执照 XS_Ib\-50  
business relation                                业务关系 IM(=
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