[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 R$Q.sE  
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审计词汇英汉对照 ]q-Y }1di8  
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ability to continue as a going concern               持续经营能力 9E tz[`|  
acceptability                                     可接受性，可接受程度 ZW}_Qs  
acceptable level of detection risk                     检查风险的可接受水平 g[t [/TV  
acceptance of engagement                       接受委托 HdG2X  
accepting the engagement for the first time              首次接受委托 n}V_,:Z  
access to asset                                         对资产的接触 N36_C;K-z  
according to                                     根据，依据，依照 |W\(kb+  
account balance                                账户余额 nvUc\7(%NW  
account for                                       对……进行会计处理，核算；解释 ow#1="G,=  
accounting                                        会计，会计学 S+2(f> Z  
accounting advisory serve                        会计咨询服务 J'2X&2  
accounting firm                                 会计师事务所 MxGW(p  
accounting information                      会计信息，会计资料 3H m/(C  
accounting period                             会计期间 \j)E5b+  
accounting policies                                   会计政策 ^BL"wk  
accounting professional bodies                 会计职业组织，会计职业团体 6(e>P)  
accounting records                                   会计记录 So 5N5,u@=  
accounting responsibility                           会计责任 A={UL  
accounting service                             会计服务 ~WN:DXn  
accounting standards                                会计准则 3Le{\}-$.  
Accounting Standards for Business Enterprises       企业会计准则 r)6M!_]AW  
accounting system                             会计系统 *|E[L^  
accounting treatment                                会计处理 wuqJr:q*#  
accuracy                                    准确性，精确性 p[lA\@l[  
additional audit procedures                      追加审计程序 KK%M~Y+tU'  
addressee                                         收件人，收信人 \B 7tX  
Administration of State-owned Assets  (the～)     国有资产管理局 Y)a^(!<H<  
administrative laws and regulations                 行政法规 RAK-UN  
adverse impact                                 不利影响，负面影响 0<B$#8  
adverse opinion                                反对意见 ~3S~\0&|  
advisory group                                  咨询组，顾问组 BV+ Bk+  
agency fee                                        代理费，代理费用 c{LO6dNg\z  
aggregate                                          总计，合计为…… LYg- .~<I  
alternation of document and record                 变造文件和记录 3<zp  
alternative audit procedures                      替代审计程序，备选审计程序 ~| 6[j<ziL  
amend                                              修改，修订 ff1c/c/  
amortisation                                      摊销 =4!e&o  
analytical capacity                             分析能力 50C  
analytical procedures                               分析性程序 UEVG0q
F  
annual financial statements                        年度会计报表，年度财务报表 tlt*fH$.  
appendix                                          附录，附表 "2T#M O/  
applicable                                         适用的 @jlw_ob2g  
applicable laws and regulations                 适用的法规 c\V7i#u[d;  
application systems                                  应用系统 :$9tF>  
apply consistently                              一贯地执行，一贯地实施 Vl!6W@g  
appropriate                                       适当的，合适的； 4X(H;  
征用，挪用 8Dm%@*B^b  
appropriate authorization                          适当的授权 ;{o|9x|  
appropriateness of audit evidence                    审计证据的适当性 m7>JJX3=<  
approval                                    批准，核准 d$AWu{y  
assertion                                    (会计报表上的)认定；确认 '-/xyAzS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *C=>X193U  
asset                                                 资产，财产 )Iq<+IJ  
asset restructuring                             资产重组 Q&|\r  
assignment of duties                                 职责的划分 fe#\TNeQJ[  
assistant                                     助理，助理人员 X/M4!L}\  
associated company                                 联属公司，联营公司 'anG:=  
association                                        联合，结合；协会，社团 Sa`Xf\  
assumption                                       假设，假定 !o[7wKrXb  
at a given date                                         在某一特定时日 Q({ r@*g  
attestation                                         鉴证，公证 _Z,\Vw:\F  
attestation service                             鉴证服务 ; p{[1  
audit adjustment                                审计调整 *~j@*{u  
audit areas                                        审计领域 [bNx^VP*  
audit conclusion                                审计结论 (4 1|'eB\\  
audit effectiveness                             审计效果 3J438M.ka  
audit efficiency                                  审计效率 6;qy#\}2  
audit engagement letter                      审计业务约定书 3fJc 9|  
audit evidence                                          审计证据 \<6CZ  
audit fee                                    审计费 3nnJ8zQ  
audit files                                          审计档案 \qK&q  
audit findings                                     审计中发现的事项 SrK<fAkx  
audit implementation stage                        审计实施阶段 -n<pPau2  
audit mark                                        审计标识 )sp4Ie  
audit materiality                                 审计重要性 yU}
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audit method                                     审计方法 %zw1}|s#z  
audit objective                                         审计目标，审计目的 M b1sF  
audit of financial statements                      会计报表审计，财务报表审计 U\<?z Dw  
audit opinion                                     审计意见 =-lb)Z"d  
audit period                                      被审计期间，被审计年度 u4%Pca9(=  
audit plan                                          审计计划 pDCeQ6?  
audit planning                                    编制审计计划，制定审计计划，审计计划 @)&=%  
audit planning stage                                  审计计划阶段 5vZ^0yFQ  
audit procedure                                审计程序 8rS:5:Hi  
audit programme                               审计程序表，具体审计计划 _v=SH$O+  
audit report                                       审计报告 ^vO+
(p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s1=G;  
audit report with a qualified opinion                 有保留意见的审计报告 EeRX+BM,  
audit report with an adverse opinion                否定意见的审计报告 2eol gXp  
audit report with dual dates                      双重日期审计报告 8j\cL'  
audit reporting stage                                 审计报告阶段 -kwXvYu\  
audit responsibility                                   审计责任 *zL}&RUKM  
audit results                                      审计结果 {"QNJq#:  
audit risk                                          审计风险 mh[75(  
audit sampling                                          审计抽样 sCb=5uI  
audit sampling techniques                         审计抽样方法，审计抽样技术 spPNr  
audit strategies                                  审计策略 5m(^W[u `  
audit summary                                         审计总结，审计小结 MsGM5(r:b  
audit team                                         审计小组 )i^<r;_z  
audit test                                    审计测试 ><$d$(  
audit trail                                          审计轨迹 -Z Ugx$  
audit work                                        审计工作 hUMf"=q+  
audit working paper                                 审计工作底稿 l +OFw)8od  
audited financial statement                        审计会计报表，已审计财务报表 aAMVsE{  
Auditing Guidelines (the～)                      审计规范指南 D"?fn<2  
auditing standards                             审计准则 \\dMy9M-  
audit-oriented working paper                          (审计)业务类工作底稿 i,4>0o?
  
authorisation                                     授权 l6 H|PR{  
authorisation of transaction                       交易的授权 <drODjB  
availability                                         可获得性 B%76rEpvW;  
B QKN+>X  
balance                                      余额；差额；平衡 $$5aUI:$~$  
balance sheet                                    资产负债表 c+$*$|t=v`  
bank                                                 银行 YLv'43PL  
bank account                                    银行账户，银行户头 K[r^'P5m  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 T<p !5`B1  
basis of audit                                    审计依据 u5: q$P  
basis of preparation                                (会计报表的)编制基础 j=aI9p  
book of account                               账目，账簿 8UyMVY  
borrowing                                         借款，贷款，借债 i?g5_HI  
branch                                              分支，分支机构，分店 8a'.ZdqC?  
brought forward                                (账户余额等的)承上年，承上期，承上页 i/ )am9  
budget                                              预算
S(8$S])0  
building                                      建筑物；大楼 ,TN 2  
business conditions                                  业务情况，经营情况 Xudg2t)+K  
business licence                               (企业等的)营业执照 |>27B  
business relation                                业务关系 FrYqaP  
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