[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 j7LuN  
　　 ^{z
@=o<o  
审计词汇英汉对照 VVY#g%(K
 
   qg521o$*  
A Rb!|2h)  
2R}9wDP  
QuG=am?l`  
ability to continue as a going concern               持续经营能力 =W+ h.?  
acceptability                                     可接受性，可接受程度 )6K Q"*  
acceptable level of detection risk                     检查风险的可接受水平 b.=bgRV2{x  
acceptance of engagement                       接受委托 %V r vu5  
accepting the engagement for the first time              首次接受委托 ,
-!h  
access to asset                                         对资产的接触 ,'=Tf=wq  
according to                                     根据，依据，依照 ly,3,ok  
account balance                                账户余额 . MNi)+  
account for                                       对……进行会计处理，核算；解释 QGv$~A[h  
accounting                                        会计，会计学 2hZ>bg  
accounting advisory serve                        会计咨询服务 8sMDe'  
accounting firm                                 会计师事务所 oW0A8_|9  
accounting information                      会计信息，会计资料 6yDc4AX  
accounting period                             会计期间 lqD.epm  
accounting policies                                   会计政策 c?@
WNv  
accounting professional bodies                 会计职业组织，会计职业团体  m}t.E  
accounting records                                   会计记录 RM^3Snd=V  
accounting responsibility                           会计责任 2'R;z<_  
accounting service                             会计服务 wUUDq?!k\  
accounting standards                                会计准则 <5Ft3sd  
Accounting Standards for Business Enterprises       企业会计准则 4<`Qyul-  
accounting system                             会计系统 9VqE:c /  
accounting treatment                                会计处理 &/%A 9R,  
accuracy                                    准确性，精确性 +TA'P$j  
additional audit procedures                      追加审计程序 R^_7B(  
addressee                                         收件人，收信人 Eqx2.S  
Administration of State-owned Assets  (the～)     国有资产管理局 Cxn<#Kf\-<  
administrative laws and regulations                 行政法规 WCa>~dF>  
adverse impact                                 不利影响，负面影响 X5s.F%Np!  
adverse opinion                                反对意见 +sN'Y/-  
advisory group                                  咨询组，顾问组 :0G_n\  
agency fee                                        代理费，代理费用 U<
T.o0s=  
aggregate                                          总计，合计为…… F0yvV6;  
alternation of document and record                 变造文件和记录 87QK&S\  
alternative audit procedures                      替代审计程序，备选审计程序 k,)xv ?  
amend                                              修改，修订  {zTo[i  
amortisation                                      摊销 9\yGv  
analytical capacity                             分析能力 0F"W~OQ6  
analytical procedures                               分析性程序 wR7Ja cKv  
annual financial statements                        年度会计报表，年度财务报表 TH;kJ{[}  
appendix                                          附录，附表 bn$('  
applicable                                         适用的 Xv1SRP#  
applicable laws and regulations                 适用的法规 2kP 0//  
application systems                                  应用系统 #3b_#+,  
apply consistently                              一贯地执行，一贯地实施 h
xCSE$f4  
appropriate                                       适当的，合适的； x,U'!F  
征用，挪用 tHh
au.!  
appropriate authorization                          适当的授权 7WEh'(`  
appropriateness of audit evidence                    审计证据的适当性 ^M:Y$9r_s  
approval                                    批准，核准 J^!2F}:  
assertion                                    (会计报表上的)认定；确认 nC:>1kt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -qI8zs$:5  
asset                                                 资产，财产 n!Dr:$  
asset restructuring                             资产重组 L|?$F*bs  
assignment of duties                                 职责的划分 :,@"I$>*/  
assistant                                     助理，助理人员 e;|:
W A  
associated company                                 联属公司，联营公司 R6(sWN-  
association                                        联合，结合；协会，社团 @3^D [  
assumption                                       假设，假定 eD(;Wn  
at a given date                                         在某一特定时日 &oz^dlw  
attestation                                         鉴证，公证 }@)r\t4m  
attestation service                             鉴证服务 }?\8%hK"a7  
audit adjustment                                审计调整 lQ8h-Tz  
audit areas                                        审计领域 p#\J
Kx  
audit conclusion                                审计结论
6-fdfU  
audit effectiveness                             审计效果 y;\m1o2  
audit efficiency                                  审计效率 F@%`(/^TA  
audit engagement letter                      审计业务约定书 z[cs/x  
audit evidence                                          审计证据 6>yfm4o  
audit fee                                    审计费 8[k:FGp>  
audit files                                          审计档案 3}7`?$5  
audit findings                                     审计中发现的事项 *(,zPn,  
audit implementation stage                        审计实施阶段 rIh"MQvi[  
audit mark                                        审计标识 A_y]6~Mu?~  
audit materiality                                 审计重要性 3)6TnY/u6{  
audit method                                     审计方法 eP?=tUB!S  
audit objective                                         审计目标，审计目的 8t)?$j$  
audit of financial statements                      会计报表审计，财务报表审计 >=6 j:  
audit opinion                                     审计意见 kS7`g A  
audit period                                      被审计期间，被审计年度 xg^Z. q)d  
audit plan                                          审计计划 CE|iu!-4  
audit planning                                    编制审计计划，制定审计计划，审计计划 Uhw:XV@m  
audit planning stage                                  审计计划阶段 S"@/F- 81  
audit procedure                                审计程序 mA?fCs  
audit programme                               审计程序表，具体审计计划 FwjmC%iY  
audit report                                       审计报告 JK/gq}c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 baO'FyCs9&  
audit report with a qualified opinion                 有保留意见的审计报告 rjo1  
audit report with an adverse opinion                否定意见的审计报告 ?mA%`*=q  
audit report with dual dates                      双重日期审计报告 {f (RYj  
audit reporting stage                                 审计报告阶段 Y'{F^VxA/  
audit responsibility                                   审计责任 +%~/~1  
audit results                                      审计结果 ]aMeMhe-  
audit risk                                          审计风险 QVR8b3T@  
audit sampling                                          审计抽样 W{is2s  
audit sampling techniques                         审计抽样方法，审计抽样技术 zR!p- 7_w  
audit strategies                                  审计策略 4lF(..Ix  
audit summary                                         审计总结，审计小结 4Zn"K}q  
audit team                                         审计小组 mm:g9j  
audit test                                    审计测试 tRCz[M&  
audit trail                                          审计轨迹 }0oVIr  
audit work                                        审计工作 Xl %ax!/  
audit working paper                                 审计工作底稿 CX}==0od  
audited financial statement                        审计会计报表，已审计财务报表 \3WQ<t)W  
Auditing Guidelines (the～)                      审计规范指南 fe4Ki  
auditing standards                             审计准则 '* eeup  
audit-oriented working paper                          (审计)业务类工作底稿 Bln($lOz  
authorisation                                     授权 $X_A74(  
authorisation of transaction                       交易的授权 vveL|j  
availability                                         可获得性 0,]m.)ws  
B XCd[<\l
 
balance                                      余额；差额；平衡 ]ft}fU5C1  
balance sheet                                    资产负债表 )>]@@Trx  
bank                                                 银行 O>3f*Cc  
bank account                                    银行账户，银行户头 ,<t)aZL,A;  
bank statement                                 银行对账单 (Zoopkxw  
barter transaction                              易货交易，以物换物交易 V^%P}RFMc  
basis of audit                                    审计依据 !zQbF&>  
basis of preparation                                (会计报表的)编制基础 fZgEJsr  
book of account                               账目，账簿 >]<4t06D  
borrowing                                         借款，贷款，借债 GWa:C\YK  
branch                                              分支，分支机构，分店 <<Q}|$Wu  
brought forward                                (账户余额等的)承上年，承上期，承上页 Db K(Rh_ K  
budget                                              预算 >pm`(zLn  
building                                      建筑物；大楼 l{mC|8X  
business conditions                                  业务情况，经营情况 ( u^`3=%n  
business licence                               (企业等的)营业执照 045_0+r"@  
business relation                                业务关系 1W'0h$5^"  
%PlA9@:IZ  

呵呵，学下，谢谢分享