[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 F5Q.
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审计词汇英汉对照 -bu. *=  
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ability to continue as a going concern               持续经营能力 L#@$Mtc  
acceptability                                     可接受性，可接受程度 m)RxV@  
acceptable level of detection risk                     检查风险的可接受水平 tJ_@AcF  
acceptance of engagement                       接受委托 9/KQAc*  
accepting the engagement for the first time              首次接受委托 cWy0N  
access to asset                                         对资产的接触 EGr5xR
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according to                                     根据，依据，依照 ~4` ec   
account balance                                账户余额 zw9ULQ$#  
account for                                       对……进行会计处理，核算；解释 5h^qtK  
accounting                                        会计，会计学 {Om3fSk:  
accounting advisory serve                        会计咨询服务 >Ez}r(QQ^  
accounting firm                                 会计师事务所 M_ cb(=ey  
accounting information                      会计信息，会计资料 Cr
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accounting period                             会计期间 kRa$jD^?  
accounting policies                                   会计政策 :*%\i' $!/  
accounting professional bodies                 会计职业组织，会计职业团体 I}0-  
accounting records                                   会计记录 C4TD@  
accounting responsibility                           会计责任 P3FpU<OBwp  
accounting service                             会计服务 "Ksd9,J\b  
accounting standards                                会计准则 54_m {&hb  
Accounting Standards for Business Enterprises       企业会计准则 Jpnp'  
accounting system                             会计系统 3lgyX/?o  
accounting treatment                                会计处理 /!8:/7r+W  
accuracy                                    准确性，精确性 evk <<zi  
additional audit procedures                      追加审计程序 u}0t`w:   
addressee                                         收件人，收信人 a#**96Av  
Administration of State-owned Assets  (the～)     国有资产管理局 8>+eG
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administrative laws and regulations                 行政法规 9.}3RAB(cv  
adverse impact                                 不利影响，负面影响  ]= D  
adverse opinion                                反对意见 ]>!_OCe&  
advisory group                                  咨询组，顾问组 fb=vO U  
agency fee                                        代理费，代理费用 S?WUSx*N  
aggregate                                          总计，合计为…… SygsZv&LZ  
alternation of document and record                 变造文件和记录 j*\MUR=  
alternative audit procedures                      替代审计程序，备选审计程序 p)]^>-L  
amend                                              修改，修订 Y(mwJud|  
amortisation                                      摊销 $k=r d#3  
analytical capacity                             分析能力 I`lH6hH p  
analytical procedures                               分析性程序 r|$g( (g  
annual financial statements                        年度会计报表，年度财务报表 *g.,[a0  
appendix                                          附录，附表 kQcQi}e  
applicable                                         适用的 [vJosbU;  
applicable laws and regulations                 适用的法规 cl8Mv  
application systems                                  应用系统 X,Q(W0-6$u  
apply consistently                              一贯地执行，一贯地实施 :P'5_YSi  
appropriate                                       适当的，合适的； ,FP gs0rrS  
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appropriate authorization                          适当的授权 Pl ,M>IQ  
appropriateness of audit evidence                    审计证据的适当性 p{u}t!`!d  
approval                                    批准，核准 ]sIFK  
assertion                                    (会计报表上的)认定；确认 y!Eh /KD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9$t@Gmn  
asset                                                 资产，财产 [)KfRk?};2  
asset restructuring                             资产重组 xk<0QYv   
assignment of duties                                 职责的划分 MQI=  
assistant                                     助理，助理人员 v2SsfhT  
associated company                                 联属公司，联营公司 }0*7bb  
association                                        联合，结合；协会，社团 ]vG)lY.=  
assumption                                       假设，假定 %|||M=akk  
at a given date                                         在某一特定时日 *V+fRN4 W  
attestation                                         鉴证，公证 L>*|T[~  
attestation service                             鉴证服务 z}|'&O*.F  
audit adjustment                                审计调整 'c]&{-w<i  
audit areas                                        审计领域 -UE-v  
audit conclusion                                审计结论 <]J5A dJ  
audit effectiveness                             审计效果 R``qQ;cc  
audit efficiency                                  审计效率 Oms`i&}"}  
audit engagement letter                      审计业务约定书 Ds$;{wl#x  
audit evidence                                          审计证据 FL}8h/  
audit fee                                    审计费 =
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audit files                                          审计档案 T~d';P  
audit findings                                     审计中发现的事项 /$J
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audit implementation stage                        审计实施阶段 `8*$$JC  
audit mark                                        审计标识 B.b)YE '  
audit materiality                                 审计重要性 7hQl,v< 5  
audit method                                     审计方法 {643Dz<e  
audit objective                                         审计目标，审计目的 @B <_h+  
audit of financial statements                      会计报表审计，财务报表审计 hy rJu{p  
audit opinion                                     审计意见 q2Dg~et  
audit period                                      被审计期间，被审计年度 F.6SX (x  
audit plan                                          审计计划 #YV;Gp(2h  
audit planning                                    编制审计计划，制定审计计划，审计计划 _;+&'=6.[  
audit planning stage                                  审计计划阶段 l
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audit procedure                                审计程序 Sx7xb]3XI"  
audit programme                               审计程序表，具体审计计划 NiF*h~q  
audit report                                       审计报告 2I5@zm ea  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^|2qD: ;  
audit report with a qualified opinion                 有保留意见的审计报告 :>u{BG;=79  
audit report with an adverse opinion                否定意见的审计报告 rA7S1)Kq  
audit report with dual dates                      双重日期审计报告 R8]bi|e)  
audit reporting stage                                 审计报告阶段 [&&4lKC}u  
audit responsibility                                   审计责任 fzcT(y  
audit results                                      审计结果 ^  +G> N  
audit risk                                          审计风险 ME"/%59r  
audit sampling                                          审计抽样 bL<cgtz7)  
audit sampling techniques                         审计抽样方法，审计抽样技术 SqLKF<tY]/  
audit strategies                                  审计策略 5,3h'\ "!  
audit summary                                         审计总结，审计小结 xMu6P
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audit team                                         审计小组 iQQJ`  
audit test                                    审计测试 scmbDaOn  
audit trail                                          审计轨迹 Yp$lc^)c>  
audit work                                        审计工作 YrX{,YtiX  
audit working paper                                 审计工作底稿 /nNHI34  
audited financial statement                        审计会计报表，已审计财务报表 sTONkd  
Auditing Guidelines (the～)                      审计规范指南 01b0;|  
auditing standards                             审计准则 p;HZA}p \  
audit-oriented working paper                          (审计)业务类工作底稿 W&nVVV8s@  
authorisation                                     授权 !`o=2b=N  
authorisation of transaction                       交易的授权 {$JIR}4S  
availability                                         可获得性 H}/1/5L  
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balance                                      余额；差额；平衡 c s>W6  
balance sheet                                    资产负债表
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bank                                                 银行 #=2~MXa@z7  
bank account                                    银行账户，银行户头 d4U_Wu&  
bank statement                                 银行对账单  }#1g;  
barter transaction                              易货交易，以物换物交易 bk2vce&  
basis of audit                                    审计依据 "lm3o(Dk  
basis of preparation                                (会计报表的)编制基础 /T0|<r!c  
book of account                               账目，账簿 (]L=$u4  
borrowing                                         借款，贷款，借债 9(Z) c  
branch                                              分支，分支机构，分店 )DW;Gc  
brought forward                                (账户余额等的)承上年，承上期，承上页 )!Bv8&;e  
budget                                              预算 }j QwP3eY  
building                                      建筑物；大楼 W#$rC<Jh]  
business conditions                                  业务情况，经营情况 _[V 6s#Wk3  
business licence                               (企业等的)营业执照 _~r>C  
business relation                                业务关系 $t^`Pt*:u  
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