[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 ua!RwSo  
　　
s+9b.  
审计词汇英汉对照 b\ vL^\bX8  
   8bX?HeYrr  
A >mMmc!u>G  
:0% $u>;O:  
;y.<I&  
ability to continue as a going concern               持续经营能力 42Cc`a%U  
acceptability                                     可接受性，可接受程度 ,-V7~gM%}  
acceptable level of detection risk                     检查风险的可接受水平 j34lPo `  
acceptance of engagement                       接受委托 MC_i"P6a  
accepting the engagement for the first time              首次接受委托 LIh71Vg/cc  
access to asset                                         对资产的接触 ug?#Oa  
according to                                     根据，依据，依照 Lf+3nN  
account balance                                账户余额 \eCQL(_  
account for                                       对……进行会计处理，核算；解释 g7r0U6Y  
accounting                                        会计，会计学 @rlL'|&X*  
accounting advisory serve                        会计咨询服务 {^@qfkZ
z^  
accounting firm                                 会计师事务所 .~%,eF;l$  
accounting information                      会计信息，会计资料 Q o
WjC  
accounting period                             会计期间 J5zu}U?  
accounting policies                                   会计政策 cJ#%OU3p  
accounting professional bodies                 会计职业组织，会计职业团体 SXRND;-W8  
accounting records                                   会计记录 84c[Z  
accounting responsibility                           会计责任 q;<Q-jr&O  
accounting service                             会计服务 J1d|L|M  
accounting standards                                会计准则 aFDCVm%U|  
Accounting Standards for Business Enterprises       企业会计准则 pbNW l/|4  
accounting system                             会计系统 _R;+}1G/  
accounting treatment                                会计处理 0@2pw2{Ru  
accuracy                                    准确性，精确性 !gG\jC~n  
additional audit procedures                      追加审计程序 b*o,re)Dj  
addressee                                         收件人，收信人 f/e2td*A  
Administration of State-owned Assets  (the～)     国有资产管理局 #*;Nb  
administrative laws and regulations                 行政法规 EhHW`  
adverse impact                                 不利影响，负面影响 ;/ao3Q  
adverse opinion                                反对意见 ,E8~^\HV  
advisory group                                  咨询组，顾问组 k?'PCV  
agency fee                                        代理费，代理费用 6|{uZNz  
aggregate                                          总计，合计为…… J9`[Qy\  
alternation of document and record                 变造文件和记录 g<PdiVp+  
alternative audit procedures                      替代审计程序，备选审计程序 ai~JY
[  
amend                                              修改，修订 'W|@d8}h  
amortisation                                      摊销 21G:!t4/?n  
analytical capacity                             分析能力 QLAyX*%B  
analytical procedures                               分析性程序 qYR+qSAJP  
annual financial statements                        年度会计报表，年度财务报表 !FR1yO'd>  
appendix                                          附录，附表 :Qklbd[9qF  
applicable                                         适用的 aoS]Qp  
applicable laws and regulations                 适用的法规 o!M*cyq  
application systems                                  应用系统 _Rnq 5y  
apply consistently                              一贯地执行，一贯地实施 ~*uxKEH  
appropriate                                       适当的，合适的； m#(ve1E  
征用，挪用  
kn|z  
appropriate authorization                          适当的授权 0B[eG4 9  
appropriateness of audit evidence                    审计证据的适当性 &)|3OJ'o  
approval                                    批准，核准 *oz=k  
assertion                                    (会计报表上的)认定；确认 QTjOLK$e$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S~4HFNe^&  
asset                                                 资产，财产 m1lfC  
asset restructuring                             资产重组 "rIBy  
assignment of duties                                 职责的划分 9wC:8@`6E  
assistant                                     助理，助理人员 G.c@
4Wz+  
associated company                                 联属公司，联营公司 fO{E65uA  
association                                        联合，结合；协会，社团 AAt<{  
assumption                                       假设，假定 vH^^QI:em  
at a given date                                         在某一特定时日 7<VfE`Q3  
attestation                                         鉴证，公证 Q.[^5 8  
attestation service                             鉴证服务 s%~p?_P   
audit adjustment                                审计调整 rKys:is  
audit areas                                        审计领域 ZW|VAn'>  
audit conclusion                                审计结论 u3H2\<  
audit effectiveness                             审计效果 n"{oj7E0a  
audit efficiency                                  审计效率 'zhw]L;'g  
audit engagement letter                      审计业务约定书 }qOC*k:  
audit evidence                                          审计证据 |_;Vb  
audit fee                                    审计费 kVZ5>D$  
audit files                                          审计档案 DqHVc)9  
audit findings                                     审计中发现的事项 ,/g\;#:{@]  
audit implementation stage                        审计实施阶段 N:@C% UW }  
audit mark                                        审计标识 #UH7z 4u  
audit materiality                                 审计重要性 __V6TDehJ$  
audit method                                     审计方法 o s HE4x  
audit objective                                         审计目标，审计目的 <WGl4#(k  
audit of financial statements                      会计报表审计，财务报表审计 !&Q3>8l  
audit opinion                                     审计意见 V F'! OPN  
audit period                                      被审计期间，被审计年度 &p$SFH?s  
audit plan                                          审计计划 l<$c.GgFd  
audit planning                                    编制审计计划，制定审计计划，审计计划 %.R_[.W  
audit planning stage                                  审计计划阶段 YA>du=6y\  
audit procedure                                审计程序 X+K$y:UZ  
audit programme                               审计程序表，具体审计计划 9{bzxM  
audit report                                       审计报告 :/IcFU~)M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q(KLx)  
audit report with a qualified opinion                 有保留意见的审计报告 z,oqYU\:  
audit report with an adverse opinion                否定意见的审计报告 hexq]'R  
audit report with dual dates                      双重日期审计报告 +B@NSEy/+  
audit reporting stage                                 审计报告阶段 #={L!"3?e  
audit responsibility                                   审计责任 E#FyL>:.h  
audit results                                      审计结果 c])b?dJ*  
audit risk                                          审计风险
G?]E6R  
audit sampling                                          审计抽样 <nj[=C4v  
audit sampling techniques                         审计抽样方法，审计抽样技术 Sn/~R|3XA7  
audit strategies                                  审计策略 gH0B[w ]  
audit summary                                         审计总结，审计小结 8E Y<^:  
audit team                                         审计小组 s%z'1KPS  
audit test                                    审计测试 3Fn26Rij  
audit trail                                          审计轨迹 rQ'tab.,]  
audit work                                        审计工作 ^>ca*g  
audit working paper                                 审计工作底稿 !DCJ2h%E[_  
audited financial statement                        审计会计报表，已审计财务报表 L/GM~*Xp(O  
Auditing Guidelines (the～)                      审计规范指南 WJU` g  
auditing standards                             审计准则 ;NRT a*  
audit-oriented working paper                          (审计)业务类工作底稿 dTaR8i  
authorisation                                     授权 W&4`eB/4}  
authorisation of transaction                       交易的授权 38Z"9  
availability                                         可获得性 "=<lPi  
B 9VN @ M  
balance                                      余额；差额；平衡 fT8Id\6js  
balance sheet                                    资产负债表 asW1GZO  
bank                                                 银行 2ezuP F  
bank account                                    银行账户，银行户头 4W.;p"S2  
bank statement                                 银行对账单 fwAN9zs  
barter transaction                              易货交易，以物换物交易 >UJ&noUD#:  
basis of audit                                    审计依据 c)SSi@< cv  
basis of preparation                                (会计报表的)编制基础 [NvEXTd  
book of account                               账目，账簿 VJCh5t*  
borrowing                                         借款，贷款，借债 ^;s`[f|w  
branch                                              分支，分支机构，分店 gqD`1/  
brought forward                                (账户余额等的)承上年，承上期，承上页 gH\r# wy|  
budget                                              预算 9rao&\eH  
building                                      建筑物；大楼 ^^?DYC   
business conditions                                  业务情况，经营情况 uU.9*B=H9  
business licence                               (企业等的)营业执照 %T6#c7U_  
business relation                                业务关系 &J hN&Ur  
e|Sg?ocR  

呵呵，学下，谢谢分享