[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 h?DMrYk_%#  
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审计词汇英汉对照 8 lt P)K4  
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ability to continue as a going concern               持续经营能力 Z| +/Wl-h  
acceptability                                     可接受性，可接受程度 3Cwqy#X#8  
acceptable level of detection risk                     检查风险的可接受水平 \sF}NBNT@  
acceptance of engagement                       接受委托 BRV /7ao="  
accepting the engagement for the first time              首次接受委托 LC\Ys\/,U  
access to asset                                         对资产的接触 Vl?R?K=`~J  
according to                                     根据，依据，依照 lyx p:  
account balance                                账户余额 rsvZi1N4w$  
account for                                       对……进行会计处理，核算；解释 /H,!7!6>?  
accounting                                        会计，会计学 I, .`w/I+  
accounting advisory serve                        会计咨询服务 >\$qF  
accounting firm                                 会计师事务所 abCcZ<=|b  
accounting information                      会计信息，会计资料 6lq7zi}'w  
accounting period                             会计期间 ^&DHBx"J  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 xZL`<3?  
accounting records                                   会计记录 >NW /0'/  
accounting responsibility                           会计责任 [cru+c+O:  
accounting service                             会计服务 >u~ [{(d ,  
accounting standards                                会计准则 ;vF8V`f  
Accounting Standards for Business Enterprises       企业会计准则 zpIl'/i  
accounting system                             会计系统 GOa
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accounting treatment                                会计处理 M:nXn7)+  
accuracy                                    准确性，精确性 JQE^ bcr  
additional audit procedures                      追加审计程序 F1)Q#ThF\  
addressee                                         收件人，收信人 Ab-S*|B  
Administration of State-owned Assets  (the～)     国有资产管理局 7vcYI#(2 Y  
administrative laws and regulations                 行政法规 or~o '  
adverse impact                                 不利影响，负面影响 =2)5_/9au  
adverse opinion                                反对意见 x"v5'EpL  
advisory group                                  咨询组，顾问组 fh )QX  
agency fee                                        代理费，代理费用 X c,UR.  
aggregate                                          总计，合计为…… =6j  5,  
alternation of document and record                 变造文件和记录 lVXgp'!#j  
alternative audit procedures                      替代审计程序，备选审计程序 lyIstfRh15  
amend                                              修改，修订 @C7S^|eo  
amortisation                                      摊销 o~gduNG#  
analytical capacity                             分析能力 _W]2~9  
analytical procedures                               分析性程序 naXo <B  
annual financial statements                        年度会计报表，年度财务报表 sxO_K^eD  
appendix                                          附录，附表 &.+[~2  
applicable                                         适用的 (Y'rEc#H&z  
applicable laws and regulations                 适用的法规 YurK@Tq7  
application systems                                  应用系统 %7O`]ik:  
apply consistently                              一贯地执行，一贯地实施 %g0"Kj5  
appropriate                                       适当的，合适的； Q9 kKk  
征用，挪用 L1Fn;nR  
appropriate authorization                          适当的授权 q uv`~qn  
appropriateness of audit evidence                    审计证据的适当性 R/b)hP~  
approval                                    批准，核准 u-pE ;|  
assertion                                    (会计报表上的)认定；确认 H<%7aOwO2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o]MQ)\r  
asset                                                 资产，财产 <jw`"L[D
 
asset restructuring                             资产重组 v.cB3/$z  
assignment of duties                                 职责的划分 Gc4N)oq)}b  
assistant                                     助理，助理人员 @+Berb  
associated company                                 联属公司，联营公司 \H<'W"  
association                                        联合，结合；协会，社团 ZGzrh`j{-  
assumption                                       假设，假定 E[nWB"pxE  
at a given date                                         在某一特定时日 mv SNKS  
attestation                                         鉴证，公证 aAu upPu  
attestation service                             鉴证服务 M$%aX,nk'  
audit adjustment                                审计调整 EiP_V&\  
audit areas                                        审计领域 {;Mcor3  
audit conclusion                                审计结论 2[9hl@=%  
audit effectiveness                             审计效果 w^p 'D{{  
audit efficiency                                  审计效率 qp  
audit engagement letter                      审计业务约定书 d~S.PRg=  
audit evidence                                          审计证据 /.$ n>:XR  
audit fee                                    审计费 >efYpd#^  
audit files                                          审计档案 VV?+q)  
audit findings                                     审计中发现的事项 Y$Js5K@F  
audit implementation stage                        审计实施阶段 X LA  
audit mark                                        审计标识 TxN#3m?G  
audit materiality                                 审计重要性 }.o rfW  
audit method                                     审计方法 > g8;x#  
audit objective                                         审计目标，审计目的 ^%#v AS  
audit of financial statements                      会计报表审计，财务报表审计 2y ~]Uo  
audit opinion                                     审计意见 ?*4&Z.~J  
audit period                                      被审计期间，被审计年度 6g@j,iFy  
audit plan                                          审计计划 &{x5 |$SD  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z?XE~6aP>  
audit planning stage                                  审计计划阶段 4zpprh+`K  
audit procedure                                审计程序 wRnt$1  
audit programme                               审计程序表，具体审计计划 c(ZkK  
audit report                                       审计报告 uzho>p[ae  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~e~4S~{  
audit report with a qualified opinion                 有保留意见的审计报告 AJ^9[j}  
audit report with an adverse opinion                否定意见的审计报告 b,KQG|k  
audit report with dual dates                      双重日期审计报告 /ta-jOcRH&  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 zg)Z2?K|;u  
audit results                                      审计结果 C%}FVO\c  
audit risk                                          审计风险 RQ9fA1YP  
audit sampling                                          审计抽样 22}J.'Zb  
audit sampling techniques                         审计抽样方法，审计抽样技术 9"=:\PE  
audit strategies                                  审计策略 Gow_
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audit summary                                         审计总结，审计小结 `-]*Qb+  
audit team                                         审计小组 Xy_+L_h^  
audit test                                    审计测试 NLoJmOi;L7  
audit trail                                          审计轨迹 2[r#y1ro  
audit work                                        审计工作 N=zrY`Vd  
audit working paper                                 审计工作底稿 KNQX\-=  
audited financial statement                        审计会计报表，已审计财务报表 %$`pD I)  
Auditing Guidelines (the～)                      审计规范指南 ~BrERUk  
auditing standards                             审计准则 ,D+pGxbr   
audit-oriented working paper                          (审计)业务类工作底稿 BNQ~O^R0  
authorisation                                     授权 TN.mNl%  
authorisation of transaction                       交易的授权 p8%x@%k   
availability                                         可获得性 E2LpQNvN%g  
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balance                                      余额；差额；平衡 qI^6}PB  
balance sheet                                    资产负债表 9{'GrL  
bank                                                 银行 *S:^3{.m=  
bank account                                    银行账户，银行户头 L UHj3H  
bank statement                                 银行对账单 *-3K],^a  
barter transaction                              易货交易，以物换物交易 \a< qI  
basis of audit                                    审计依据 -%5*c61  
basis of preparation                                (会计报表的)编制基础 ?\(E+6tpP  
book of account                               账目，账簿 XcR2]\  
borrowing                                         借款，贷款，借债 @4sv(HyDY  
branch                                              分支，分支机构，分店 8JJqEkQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 |@sUN:G4k  
budget                                              预算 x`WP*a7Fk]  
building                                      建筑物；大楼 U$# ?Lw  
business conditions                                  业务情况，经营情况 i`FevAx;[m  
business licence                               (企业等的)营业执照 7xO =:*  
business relation                                业务关系 g.SFl  
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