[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 P5aHLNit  
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审计词汇英汉对照 U'lrdc"Q  
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ability to continue as a going concern               持续经营能力 l<qxr.X  
acceptability                                     可接受性，可接受程度 M{z+=c&w  
acceptable level of detection risk                     检查风险的可接受水平 | dXS+R1  
acceptance of engagement                       接受委托 <y`yKXzBUV  
accepting the engagement for the first time              首次接受委托 R8HA X  
access to asset                                         对资产的接触 O'5(L9,  
according to                                     根据，依据，依照 'VF9j\a  
account balance                                账户余额 1>|p1YZ"  
account for                                       对……进行会计处理，核算；解释 Wxp^*._q3I  
accounting                                        会计，会计学 `CHgTkv  
accounting advisory serve                        会计咨询服务 X\YeO>C  
accounting firm                                 会计师事务所 wmT3 >  
accounting information                      会计信息，会计资料 Grw_SVa^  
accounting period                             会计期间 }25 {"R}K  
accounting policies                                   会计政策 f Z\Ev%F  
accounting professional bodies                 会计职业组织，会计职业团体 B`KpaE]  
accounting records                                   会计记录 $1UN?(r  
accounting responsibility                           会计责任 oA42?I ^  
accounting service                             会计服务 I98wMV8  
accounting standards                                会计准则 EzthRe9  
Accounting Standards for Business Enterprises       企业会计准则 N*o+
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accounting system                             会计系统 `D GO~RMp9  
accounting treatment                                会计处理 [!aHP?-  
accuracy                                    准确性，精确性 VSP[G ,J.  
additional audit procedures                      追加审计程序 qLPI^g,  
addressee                                         收件人，收信人 fxiq
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Administration of State-owned Assets  (the～)     国有资产管理局 }*0%wP  
administrative laws and regulations                 行政法规 B;rq{ac!P]  
adverse impact                                 不利影响，负面影响 iAXx`>}m  
adverse opinion                                反对意见 [i&tE.7  
advisory group                                  咨询组，顾问组 i&?~QQP`  
agency fee                                        代理费，代理费用 oXz:zoN
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aggregate                                          总计，合计为…… o]k[l;  
alternation of document and record                 变造文件和记录  a_Xh(d$  
alternative audit procedures                      替代审计程序，备选审计程序 OGae]O<  
amend                                              修改，修订 2U#OBvNU  
amortisation                                      摊销 XvdK;  
analytical capacity                             分析能力 P3N f<  
analytical procedures                               分析性程序 |r3eq4$Am  
annual financial statements                        年度会计报表，年度财务报表 Rhr]ML  
appendix                                          附录，附表 tM!1oWH  
applicable                                         适用的 G%4vZPA  
applicable laws and regulations                 适用的法规 cvc.-7IO  
application systems                                  应用系统 9^jO^[>  
apply consistently                              一贯地执行，一贯地实施 i2swots  
appropriate                                       适当的，合适的； LfK <%(:  
征用，挪用 ]aaHb  
appropriate authorization                          适当的授权 4\-kzGgmo  
appropriateness of audit evidence                    审计证据的适当性 2>s:wABb /  
approval                                    批准，核准 gE8>5_R|  
assertion                                    (会计报表上的)认定；确认 sg9ZYWcL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v'Lckw@G4  
asset                                                 资产，财产 6i&WF<%D  
asset restructuring                             资产重组 K XR  
assignment of duties                                 职责的划分 ;,9|;)U?u  
assistant                                     助理，助理人员 _YbHnb  
associated company                                 联属公司，联营公司 <hS >L1ZSr  
association                                        联合，结合；协会，社团 B\N,%vsx#U  
assumption                                       假设，假定 n1!u aUC  
at a given date                                         在某一特定时日 McA,  
attestation                                         鉴证，公证 dyu~T{  
attestation service                             鉴证服务 z+wBZn{0I  
audit adjustment                                审计调整 33 N5>}  
audit areas                                        审计领域 u6|7P<HUfb  
audit conclusion                                审计结论 ==|//:: \  
audit effectiveness                             审计效果 <4Ujk8Zj  
audit efficiency                                  审计效率 *a\1*Jk  
audit engagement letter                      审计业务约定书 ]l& _Pv!!  
audit evidence                                          审计证据 <;_X=s`f,  
audit fee                                    审计费 JkpA \<  
audit files                                          审计档案 vbh\uv&  
audit findings                                     审计中发现的事项 ~9x$tb x-  
audit implementation stage                        审计实施阶段 ]Ub?Wo7F?  
audit mark                                        审计标识 q \0>SG  
audit materiality                                 审计重要性 PBkKn3P3  
audit method                                     审计方法 ;2&(]1X  
audit objective                                         审计目标，审计目的 !_zmm$bR  
audit of financial statements                      会计报表审计，财务报表审计 N)&3(A@  
audit opinion                                     审计意见 t0hg!_$bq  
audit period                                      被审计期间，被审计年度 ?;}2Z)  
audit plan                                          审计计划 x/5%a{~j2  
audit planning                                    编制审计计划，制定审计计划，审计计划 \}G/F
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audit planning stage                                  审计计划阶段 dZ;csc@xv  
audit procedure                                审计程序 c 8E&  
audit programme                               审计程序表，具体审计计划 wYS
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audit report                                       审计报告 `ZNzDr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?$8OVq.w,  
audit report with a qualified opinion                 有保留意见的审计报告 {fk'g(E8([  
audit report with an adverse opinion                否定意见的审计报告 cojuU=i  
audit report with dual dates                      双重日期审计报告 @u$4{sjgf\  
audit reporting stage                                 审计报告阶段 \W#M]Q  
audit responsibility                                   审计责任 Qs</.PO  
audit results                                      审计结果 -,}f6*  
audit risk                                          审计风险
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audit sampling                                          审计抽样 dp
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audit sampling techniques                         审计抽样方法，审计抽样技术 qDL9  
audit strategies                                  审计策略 K]Ed-Tz8QZ  
audit summary                                         审计总结，审计小结 S,qsCn z  
audit team                                         审计小组 dt;R  
audit test                                    审计测试 5f}wQ  
audit trail                                          审计轨迹 aq[kKS`  
audit work                                        审计工作 LLV:E{`p  
audit working paper                                 审计工作底稿 ]6FpUF#<D  
audited financial statement                        审计会计报表，已审计财务报表 x!gu&AA<
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Auditing Guidelines (the～)                      审计规范指南 265df Y9Pu  
auditing standards                             审计准则 7e>n{rl  
audit-oriented working paper                          (审计)业务类工作底稿 xUzfBn  
authorisation                                     授权 XG_lyx%:E  
authorisation of transaction                       交易的授权 -:>Mi5/ s  
availability                                         可获得性 =][[TH  
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balance                                      余额；差额；平衡 [ 98)
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balance sheet                                    资产负债表 BWz*!(   
bank                                                 银行 "J7=3$CA  
bank account                                    银行账户，银行户头 =d&  
bank statement                                 银行对账单 M0 =K#/  
barter transaction                              易货交易，以物换物交易 \JN?3}_J  
basis of audit                                    审计依据 `3\5&Bf  
basis of preparation                                (会计报表的)编制基础 jSpmE  
book of account                               账目，账簿 <5?.
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borrowing                                         借款，贷款，借债 %A:<rO85o  
branch                                              分支，分支机构，分店 Lk=f^qJ ]  
brought forward                                (账户余额等的)承上年，承上期，承上页 &F)P3=  
budget                                              预算 w}YO+  
building                                      建筑物；大楼 ->$Do$  
business conditions                                  业务情况，经营情况 '+5*ajP<  
business licence                               (企业等的)营业执照 qeHb0G  
business relation                                业务关系 FdzsWm  
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