[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 G~ONHXL  
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审计词汇英汉对照 ,
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ability to continue as a going concern               持续经营能力 }+/F?_I= %  
acceptability                                     可接受性，可接受程度 "AuU5G 9'I  
acceptable level of detection risk                     检查风险的可接受水平 W Te1E,M  
acceptance of engagement                       接受委托 O$*\JL  
accepting the engagement for the first time              首次接受委托 _xz>O[unf  
access to asset                                         对资产的接触 Ny" "lcy  
according to                                     根据，依据，依照 dq4t@:\o0  
account balance                                账户余额 'Szk!,_  
account for                                       对……进行会计处理，核算；解释 j>I.d+  
accounting                                        会计，会计学 p|`[8uY?  
accounting advisory serve                        会计咨询服务 G<m6Sf  
accounting firm                                 会计师事务所 v(GT+i)|  
accounting information                      会计信息，会计资料 D:56>%y@  
accounting period                             会计期间 Ly~s84k_po  
accounting policies                                   会计政策 zI&).  
accounting professional bodies                 会计职业组织，会计职业团体 D/`b~Yl  
accounting records                                   会计记录  QUb#84  
accounting responsibility                           会计责任 )VM'^sV?  
accounting service                             会计服务 .a_xQ]eQ  
accounting standards                                会计准则 +\GuZ5`  
Accounting Standards for Business Enterprises       企业会计准则 E]gy5y  
accounting system                             会计系统 cs-dvpMZ  
accounting treatment                                会计处理 "t>W M  
accuracy                                    准确性，精确性 8h{;*Wr-  
additional audit procedures                      追加审计程序 b/g~;| <  
addressee                                         收件人，收信人 PBY;SG~  
Administration of State-owned Assets  (the～)     国有资产管理局 X B[C&3I  
administrative laws and regulations                 行政法规 aSMSuX8  
adverse impact                                 不利影响，负面影响 N 6t`45  
adverse opinion                                反对意见 +9NI=s6  
advisory group                                  咨询组，顾问组 o%3VE8-  
agency fee                                        代理费，代理费用 [E:-$R  
aggregate                                          总计，合计为…… M1,1J-h  
alternation of document and record                 变造文件和记录 QG]*v=Z  
alternative audit procedures                      替代审计程序，备选审计程序 &m~
 
amend                                              修改，修订 Rap =&  
amortisation                                      摊销 gMB/ ~g5b0  
analytical capacity                             分析能力 3F\UEpQ  
analytical procedures                               分析性程序 #(dERET*  
annual financial statements                        年度会计报表，年度财务报表 |W;EPQ+<  
appendix                                          附录，附表 VCCG_
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applicable                                         适用的 g6!#n  
applicable laws and regulations                 适用的法规 QV*W#K\7q  
application systems                                  应用系统 +l@+e_>  
apply consistently                              一贯地执行，一贯地实施 kT,2eel  
appropriate                                       适当的，合适的； -FW'i10\2+  
征用，挪用 e*/ya8p?  
appropriate authorization                          适当的授权 {3kI~s  
appropriateness of audit evidence                    审计证据的适当性 A,f%0 eQR  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 -) \!@n0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F^}n7h=qk  
asset                                                 资产，财产 L~} 2&w  
asset restructuring                             资产重组 h@D</2>  
assignment of duties                                 职责的划分 =:pN82.G  
assistant                                     助理，助理人员 b1t7/q  
associated company                                 联属公司，联营公司 xx EcmS#>  
association                                        联合，结合；协会，社团 ("rIz8b  
assumption                                       假设，假定 Fwfe5`9'  
at a given date                                         在某一特定时日 fH[:S9@  
attestation                                         鉴证，公证 Rss=ihlM  
attestation service                             鉴证服务 o](nK5?  
audit adjustment                                审计调整 R:FyCT_,  
audit areas                                        审计领域 iT"H%{+~  
audit conclusion                                审计结论 GcA!I!j/  
audit effectiveness                             审计效果 Ykt(%2L  
audit efficiency                                  审计效率 }hX"A!0  
audit engagement letter                      审计业务约定书 -Drm4sTpDb  
audit evidence                                          审计证据 ,';+
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audit fee                                    审计费 ;WpPdR2  
audit files                                          审计档案 i4*!t.eI  
audit findings                                     审计中发现的事项  zFk@Y  
audit implementation stage                        审计实施阶段 yi9c+w)b  
audit mark                                        审计标识 fP 5!`8  
audit materiality                                 审计重要性  tmf=1M  
audit method                                     审计方法 +6v;(] y  
audit objective                                         审计目标，审计目的 Y'S9   
audit of financial statements                      会计报表审计，财务报表审计 /DQcM.3  
audit opinion                                     审计意见 kzcD}?mSS  
audit period                                      被审计期间，被审计年度 tf@x}  
audit plan                                          审计计划 gHzjI[WI  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^Wz3 q-^  
audit planning stage                                  审计计划阶段 _ Oe|ZQ  
audit procedure                                审计程序 -!p-nk@9|  
audit programme                               审计程序表，具体审计计划 .1C|J  
audit report                                       审计报告 k&>l#oH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v^_<K4N`  
audit report with a qualified opinion                 有保留意见的审计报告 R(sa.Q \D4  
audit report with an adverse opinion                否定意见的审计报告 %1p4K)  
audit report with dual dates                      双重日期审计报告 5"JnJH  
audit reporting stage                                 审计报告阶段 P$ |DiiH  
audit responsibility                                   审计责任 ,.+"10=N.  
audit results                                      审计结果 jn;b{*Lf  
audit risk                                          审计风险 umWZ]8  
audit sampling                                          审计抽样 o ) FjWf;  
audit sampling techniques                         审计抽样方法，审计抽样技术 A*:(%!  
audit strategies                                  审计策略 ,-XJ@@2gM  
audit summary                                         审计总结，审计小结 AH(O"v`  
audit team                                         审计小组 >MI
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audit test                                    审计测试 WPM<Qv L  
audit trail                                          审计轨迹 4IYC;J2L  
audit work                                        审计工作 9N'um%J3%s  
audit working paper                                 审计工作底稿 7TQh'j  
audited financial statement                        审计会计报表，已审计财务报表 5}4MXI4  
Auditing Guidelines (the～)                      审计规范指南 &sx|sLw)  
auditing standards                             审计准则 fV.43E  
audit-oriented working paper                          (审计)业务类工作底稿 sE8.,\  
authorisation                                     授权 Q nqU!6k@  
authorisation of transaction                       交易的授权 E4'D4@\W  
availability                                         可获得性 ZN ?P4#ZS  
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balance                                      余额；差额；平衡 : |c,.uO  
balance sheet                                    资产负债表 Hvq< _&2  
bank                                                 银行 }m<)$.x|P  
bank account                                    银行账户，银行户头 Te#wU e-|  
bank statement                                 银行对账单 5W!E.fz* T  
barter transaction                              易货交易，以物换物交易 9e Dji,  
basis of audit                                    审计依据 lC1X9Op  
basis of preparation                                (会计报表的)编制基础 !P!|U/|c  
book of account                               账目，账簿 {fMrx1  
borrowing                                         借款，贷款，借债 NoJo-vo*  
branch                                              分支，分支机构，分店 vAJfMUlP  
brought forward                                (账户余额等的)承上年，承上期，承上页 ZX.VzZS  
budget                                              预算 G<-)Kx  
building                                      建筑物；大楼 t@/r1u|iq  
business conditions                                  业务情况，经营情况 3RRZVc* ^  
business licence                               (企业等的)营业执照 QLH s 3eM  
business relation                                业务关系 =fHt|}.K  
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