[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 na8`V `77  
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审计词汇英汉对照 `[#id@
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ability to continue as a going concern               持续经营能力 Z
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acceptability                                     可接受性，可接受程度 V>Z4gZp5sc  
acceptable level of detection risk                     检查风险的可接受水平 NyRa.hgZ;  
acceptance of engagement                       接受委托 k[D,du')  
accepting the engagement for the first time              首次接受委托 w|S b`eR  
access to asset                                         对资产的接触 +a|Q)Ob  
according to                                     根据，依据，依照 }v|_]   
account balance                                账户余额 !vJ$$o6#  
account for                                       对……进行会计处理，核算；解释 BgUp~zdo  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 KN657 |f  
accounting firm                                 会计师事务所 u=W[ S)w  
accounting information                      会计信息，会计资料 _4L6  
accounting period                             会计期间 /Mw;oP{&b  
accounting policies                                   会计政策 %dW;P[0  
accounting professional bodies                 会计职业组织，会计职业团体 Cm%I/4  
accounting records                                   会计记录 %s+'"E"E  
accounting responsibility                           会计责任 3T0-RP*  
accounting service                             会计服务 {'wvb "b  
accounting standards                                会计准则 ,vf#e=Z  
Accounting Standards for Business Enterprises       企业会计准则 Haktr
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accounting system                             会计系统 >2pxl(i  
accounting treatment                                会计处理 '1 b)(IW  
accuracy                                    准确性，精确性 u<fZ.1  
additional audit procedures                      追加审计程序 Z#Nw[>NN*  
addressee                                         收件人，收信人 P/1YN  
Administration of State-owned Assets  (the～)     国有资产管理局 xxl|j$m  
administrative laws and regulations                 行政法规 h6O'"  
adverse impact                                 不利影响，负面影响 Udtz zka  
adverse opinion                                反对意见 ak| VnNa]  
advisory group                                  咨询组，顾问组 R?:Q=7K  
agency fee                                        代理费，代理费用 d^6-P R_  
aggregate                                          总计，合计为…… ] j
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alternation of document and record                 变造文件和记录 j|Vl\Z&o)  
alternative audit procedures                      替代审计程序，备选审计程序 jxkQ #Y  
amend                                              修改，修订 $"|r7n5[  
amortisation                                      摊销 9m2FH~  
analytical capacity                             分析能力 nM.g8d K  
analytical procedures                               分析性程序 5j]!r  
annual financial statements                        年度会计报表，年度财务报表 <W8%eRfU  
appendix                                          附录，附表 7* Y*_cH5  
applicable                                         适用的 GeY!f/yQ<  
applicable laws and regulations                 适用的法规 |J:r]);@K  
application systems                                  应用系统 ~!5Qb{^  
apply consistently                              一贯地执行，一贯地实施 Ym\<@[3+!  
appropriate                                       适当的，合适的； =0EKrG  
征用，挪用 9^n0<(99b  
appropriate authorization                          适当的授权 e>e${\=,  
appropriateness of audit evidence                    审计证据的适当性 (T pnJq  
approval                                    批准，核准 fu~ iF  
assertion                                    (会计报表上的)认定；确认 XPMUhozV
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1irSI,j%z  
asset                                                 资产，财产 Yu)GV7\2  
asset restructuring                             资产重组  weu+$Kr  
assignment of duties                                 职责的划分 'R-\6;3E>9  
assistant                                     助理，助理人员 ><"|>(y  
associated company                                 联属公司，联营公司 F::Ki4{jJ  
association                                        联合，结合；协会，社团 ;4b=/1M'  
assumption                                       假设，假定 *Us}E7/"'  
at a given date                                         在某一特定时日 Ekq(  
attestation                                         鉴证，公证 Pi?G:IF  
attestation service                             鉴证服务 t(roj@!x_o  
audit adjustment                                审计调整 )=K8mt0qob  
audit areas                                        审计领域 <v'[Wl@hq  
audit conclusion                                审计结论 >/4[OPB0R  
audit effectiveness                             审计效果 \VO
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audit efficiency                                  审计效率 lv!
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audit engagement letter                      审计业务约定书 r`Fs"n#^-4  
audit evidence                                          审计证据 T}Wbt=\M  
audit fee                                    审计费 V~/@KU8cH  
audit files                                          审计档案 xL.m<XDL  
audit findings                                     审计中发现的事项 k -R"e  
audit implementation stage                        审计实施阶段 ._]Pz6  
audit mark                                        审计标识 :'<;]~f  
audit materiality                                 审计重要性 U.~G{H`G,u  
audit method                                     审计方法 rWNe&gFM  
audit objective                                         审计目标，审计目的 v07A3oj  
audit of financial statements                      会计报表审计，财务报表审计 yZp/P%y  
audit opinion                                     审计意见 l(Hz9  
audit period                                      被审计期间，被审计年度 GQYn |vm  
audit plan                                          审计计划 Oj%5FUP~[%  
audit planning                                    编制审计计划，制定审计计划，审计计划 Gq[5H(0/c  
audit planning stage                                  审计计划阶段 zJ}abo6rVw  
audit procedure                                审计程序 \l3z<\  
audit programme                               审计程序表，具体审计计划 @UdF6:T  
audit report                                       审计报告 F?a 63,r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c9jS !uDMK  
audit report with a qualified opinion                 有保留意见的审计报告 (:E@kpK  
audit report with an adverse opinion                否定意见的审计报告 -U$;\1--  
audit report with dual dates                      双重日期审计报告 zTMLE~w  
audit reporting stage                                 审计报告阶段 kGnT4R*E  
audit responsibility                                   审计责任 "eTALRL'o  
audit results                                      审计结果 \DE, ,  
audit risk                                          审计风险 ,jz~Np_2  
audit sampling                                          审计抽样 |n;);T(  
audit sampling techniques                         审计抽样方法，审计抽样技术 fA TVAv  
audit strategies                                  审计策略 lAo~w  
audit summary                                         审计总结，审计小结 Y$,~"$su|  
audit team                                         审计小组 *mj=kJ7(  
audit test                                    审计测试 rt*>)GI]b  
audit trail                                          审计轨迹 j`@`M*)GB  
audit work                                        审计工作 o58c!44  
audit working paper                                 审计工作底稿 R%}<z*~NE@  
audited financial statement                        审计会计报表，已审计财务报表 !+Y+P?  
Auditing Guidelines (the～)                      审计规范指南 R%2.
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auditing standards                             审计准则 f0^s<:*  
audit-oriented working paper                          (审计)业务类工作底稿 KfVsnL_  
authorisation                                     授权 ;q%z\gA  
authorisation of transaction                       交易的授权 l0t(t*[Mj  
availability                                         可获得性 "v0bdaQH3  
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balance                                      余额；差额；平衡 d:A'|;']  
balance sheet                                    资产负债表 Ex]Ku  
bank                                                 银行 \X(*JNQ  
bank account                                    银行账户，银行户头 c}S<<LR  
bank statement                                 银行对账单 MK Sw  
barter transaction                              易货交易，以物换物交易 %o\+R0K  
basis of audit                                    审计依据 cg]Gt1SU  
basis of preparation                                (会计报表的)编制基础 rZB='(?  
book of account                               账目，账簿 }zkF
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borrowing                                         借款，贷款，借债 s 8K.A~5 w  
branch                                              分支，分支机构，分店 &
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brought forward                                (账户余额等的)承上年，承上期，承上页 8#,_%<?UVy  
budget                                              预算 K9}Brhe  
building                                      建筑物；大楼 $Q'LDmot  
business conditions                                  业务情况，经营情况 6)i>qz).
 
business licence                               (企业等的)营业执照 o>+mw|{  
business relation                                业务关系 RRQv<x  
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