[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 j NY8)w_  
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审计词汇英汉对照 \xdt |:8  
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ability to continue as a going concern               持续经营能力 =UV?Pi*M>  
acceptability                                     可接受性，可接受程度 JC#@sJ4az)  
acceptable level of detection risk                     检查风险的可接受水平 T'V(%\w  
acceptance of engagement                       接受委托 m^=, RfUUd  
accepting the engagement for the first time              首次接受委托 X1-s,[j'  
access to asset                                         对资产的接触 w(yU\ N  
according to                                     根据，依据，依照 j\vK`.z  
account balance                                账户余额 8x{vgx @M  
account for                                       对……进行会计处理，核算；解释 8iCIs=06  
accounting                                        会计，会计学 !69^kIi$  
accounting advisory serve                        会计咨询服务 `~RV  
accounting firm                                 会计师事务所 -{wuF0f  
accounting information                      会计信息，会计资料 `~}7k)F(  
accounting period                             会计期间 KZE.}8^%D  
accounting policies                                   会计政策 ArEpH"}@  
accounting professional bodies                 会计职业组织，会计职业团体 miKi$jC}vq  
accounting records                                   会计记录 <_>6a7ra  
accounting responsibility                           会计责任 W(8g3  
accounting service                             会计服务 4"2/"D0  
accounting standards                                会计准则 =6dKC_Q  
Accounting Standards for Business Enterprises       企业会计准则 g IKm  
accounting system                             会计系统
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accounting treatment                                会计处理 ]UI+6}r  
accuracy                                    准确性，精确性 KCFwO'  
additional audit procedures                      追加审计程序 KFhn}C3 i  
addressee                                         收件人，收信人 D7.
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Administration of State-owned Assets  (the～)     国有资产管理局 e.+)0)A-  
administrative laws and regulations                 行政法规 g-^m\ >B  
adverse impact                                 不利影响，负面影响 3oKGeB;Ja  
adverse opinion                                反对意见 M~Slc*_%  
advisory group                                  咨询组，顾问组 ;!}SgzSH}  
agency fee                                        代理费，代理费用 n96gDH*  
aggregate                                          总计，合计为…… zJ:r0Bt  
alternation of document and record                 变造文件和记录 kziBHis!  
alternative audit procedures                      替代审计程序，备选审计程序 'k67$H  
amend                                              修改，修订 P~<9 3  
amortisation                                      摊销 _HK&KY  
analytical capacity                             分析能力 VB\6SG  
analytical procedures                               分析性程序 C]H <L#)ZU  
annual financial statements                        年度会计报表，年度财务报表 5%`Ul   
appendix                                          附录，附表 J9FNjM[qe  
applicable                                         适用的 HH#i.s2  
applicable laws and regulations                 适用的法规 \k=Qq(=  
application systems                                  应用系统 $ddYH  
apply consistently                              一贯地执行，一贯地实施 hN53=X:  
appropriate                                       适当的，合适的； >>cd3)b  
征用，挪用 $te,\$&}  
appropriate authorization                          适当的授权 G7;}309s  
appropriateness of audit evidence                    审计证据的适当性 @,&m`qzd+  
approval                                    批准，核准 DxgT]F%  
assertion                                    (会计报表上的)认定；确认 gL"}53A  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #}(Df&  
asset                                                 资产，财产 LwPM7S~ *  
asset restructuring                             资产重组 ewG21 q$  
assignment of duties                                 职责的划分 N)*e^Nfb  
assistant                                     助理，助理人员 1.H!A@  
associated company                                 联属公司，联营公司 I 6YT|R  
association                                        联合，结合；协会，社团 C<t>m_t9  
assumption                                       假设，假定 wKlCx  
at a given date                                         在某一特定时日 yTt (fn:;  
attestation                                         鉴证，公证 cOZ^huK  
attestation service                             鉴证服务 kV3j}C"  
audit adjustment                                审计调整 /A.i5=k  
audit areas                                        审计领域 `_A? a_[*  
audit conclusion                                审计结论 ;cn.s,  
audit effectiveness                             审计效果 ls\E%d  
audit efficiency                                  审计效率 a.IF%hP0xo  
audit engagement letter                      审计业务约定书 @%nUfG7T
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audit evidence                                          审计证据  &n.uNe  
audit fee                                    审计费 Sc$wR{W<:
 
audit files                                          审计档案 ~&lJT  
audit findings                                     审计中发现的事项 9:i,WJO  
audit implementation stage                        审计实施阶段 0r ; nz]'  
audit mark                                        审计标识 K!K"}%/_  
audit materiality                                 审计重要性 ,M&0<k\  
audit method                                     审计方法 Q3%# o+R>  
audit objective                                         审计目标，审计目的 zZc@;S#  
audit of financial statements                      会计报表审计，财务报表审计 T;r];Y(b*  
audit opinion                                     审计意见 F6c[v|
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audit period                                      被审计期间，被审计年度 2 `h!:0  
audit plan                                          审计计划 R(83E B~_  
audit planning                                    编制审计计划，制定审计计划，审计计划 d 4\E  
audit planning stage                                  审计计划阶段 NND=Zxl  
audit procedure                                审计程序 ,(2 7p6!  
audit programme                               审计程序表，具体审计计划 *.]E+MYi*  
audit report                                       审计报告 nYy}''l<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %)Uvf`Xhh4  
audit report with a qualified opinion                 有保留意见的审计报告 Y0yO`W4  
audit report with an adverse opinion                否定意见的审计报告 [F)/mN  
audit report with dual dates                      双重日期审计报告 "E|r3cN  
audit reporting stage                                 审计报告阶段 kqvJ&7  
audit responsibility                                   审计责任 s!/holu  
audit results                                      审计结果 JX/4=..  
audit risk                                          审计风险 QcG5PV  
audit sampling                                          审计抽样 $`5lvy^  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,V]A63J  
audit strategies                                  审计策略 #!Cter2  
audit summary                                         审计总结，审计小结 VUC <0WV  
audit team                                         审计小组 sp Q4m  
audit test                                    审计测试 #f3;}1(  
audit trail                                          审计轨迹 k\c &2T]
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audit work                                        审计工作 J&"?m.~@  
audit working paper                                 审计工作底稿 vMX6B
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audited financial statement                        审计会计报表，已审计财务报表 ,J(5@8(>a  
Auditing Guidelines (the～)                      审计规范指南 NVc!g  
auditing standards                             审计准则 "-QRkif  
audit-oriented working paper                          (审计)业务类工作底稿 y{`(|,[  
authorisation                                     授权 g{W6a2  
authorisation of transaction                       交易的授权 y+";  
availability                                         可获得性 QPe9s[Y  
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balance                                      余额；差额；平衡 Z0ncN])  
balance sheet                                    资产负债表 B3>Uba*-)}  
bank                                                 银行 KM5DYy2 A6  
bank account                                    银行账户，银行户头 ~0F9x9V  
bank statement                                 银行对账单 ~njbLUB  
barter transaction                              易货交易，以物换物交易 B221}t  
basis of audit                                    审计依据 ~1=.?Ho  
basis of preparation                                (会计报表的)编制基础 [7e{=\`=  
book of account                               账目，账簿 iRUR4Zs  
borrowing                                         借款，贷款，借债 "37@Zt  
branch                                              分支，分支机构，分店 YQ@dl
 
brought forward                                (账户余额等的)承上年，承上期，承上页 =(.mf  
budget                                              预算 ;c X^8;F0  
building                                      建筑物；大楼 Wj4^W<IO  
business conditions                                  业务情况，经营情况 Im ?= e  
business licence                               (企业等的)营业执照 &e ? "5  
business relation                                业务关系 i.&Kpw9;m  
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