[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 ~Fe$/*v  
　　 ^$AJV%3wI  
审计词汇英汉对照 <r1/& RW,  
   Wt M1nnJp  
A KaIkO8Dq0  
dFl8'D  
. #FJM2Xk  
ability to continue as a going concern               持续经营能力 <~Oy3#{  
acceptability                                     可接受性，可接受程度 V q[4RAd^P  
acceptable level of detection risk                     检查风险的可接受水平 E)iX`Xq|0{  
acceptance of engagement                       接受委托 LTTMxiq[*  
accepting the engagement for the first time              首次接受委托 #z5 $_z?_  
access to asset                                         对资产的接触 s/0bX M$^  
according to                                     根据，依据，依照 tuslkOE#  
account balance                                账户余额 v&)G~cz  
account for                                       对……进行会计处理，核算；解释 JKF/z@Vbe\  
accounting                                        会计，会计学 =x@v{cP  
accounting advisory serve                        会计咨询服务 4J{W8jX  
accounting firm                                 会计师事务所 B;^1W{% J  
accounting information                      会计信息，会计资料 |Kq<}R  
accounting period                             会计期间 ]Om;b
mwt  
accounting policies                                   会计政策 4 [ *G  
accounting professional bodies                 会计职业组织，会计职业团体 >H,5MM!  
accounting records                                   会计记录 H1d2WNr[  
accounting responsibility                           会计责任 5|A"Yz
Y#  
accounting service                             会计服务 YM,UM>  
accounting standards                                会计准则 m2\[L/W]  
Accounting Standards for Business Enterprises       企业会计准则 {rzvZ0-j}  
accounting system                             会计系统 Sw.Kl 0M  
accounting treatment                                会计处理 H-qbgd6&>R  
accuracy                                    准确性，精确性 9yK\<6}}QH  
additional audit procedures                      追加审计程序 ;3\'}2^|l  
addressee                                         收件人，收信人 8 +mW  
Administration of State-owned Assets  (the～)     国有资产管理局 JYR^k=  
administrative laws and regulations                 行政法规 ^8=e8O  
adverse impact                                 不利影响，负面影响 @;X#/dZe  
adverse opinion                                反对意见 F*JbTEOn  
advisory group                                  咨询组，顾问组 ~^J9v+  
agency fee                                        代理费，代理费用 w$0*5n>)  
aggregate                                          总计，合计为…… (7C$'T-ZK  
alternation of document and record                 变造文件和记录 |)OC1=As  
alternative audit procedures                      替代审计程序，备选审计程序 mYFc53B  
amend                                              修改，修订 l
E8(BWzw  
amortisation                                      摊销 -HvJ&O.V$  
analytical capacity                             分析能力 DFQ`<r&!  
analytical procedures                               分析性程序 J
ow{7@FG  
annual financial statements                        年度会计报表，年度财务报表 iSNbbu#  
appendix                                          附录，附表 r-_-/O"l  
applicable                                         适用的 zbJ}@V  
applicable laws and regulations                 适用的法规 Xb@dQRVX  
application systems                                  应用系统 EY@KWs3"H  
apply consistently                              一贯地执行，一贯地实施 i(4.7{*  
appropriate                                       适当的，合适的； XCT3:db  
征用，挪用 >@EwfM4[e  
appropriate authorization                          适当的授权
{S`Rr/E|%  
appropriateness of audit evidence                    审计证据的适当性 qOAhBZ~  
approval                                    批准，核准 
ep
I~w  
assertion                                    (会计报表上的)认定；确认 [W99}bi$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G_}oI|B  
asset                                                 资产，财产 ~i0>[S3'  
asset restructuring                             资产重组 w{riXOjS4  
assignment of duties                                 职责的划分 >#y1(\e  
assistant                                     助理，助理人员 X([@}ren  
associated company                                 联属公司，联营公司 #!>`$  
association                                        联合，结合；协会，社团 cR/e Zfl  
assumption                                       假设，假定 S[CWrPaDQ  
at a given date                                         在某一特定时日 OKA6S*  
attestation                                         鉴证，公证 L+Gi  
attestation service                             鉴证服务 iV:\,<8d  
audit adjustment                                审计调整 Ky*xAx:  
audit areas                                        审计领域 93 /`e}P"o  
audit conclusion                                审计结论 hVdGxT]6  
audit effectiveness                             审计效果 gX(8V*os^  
audit efficiency                                  审计效率 E O "  
audit engagement letter                      审计业务约定书 [6?x 6_M  
audit evidence                                          审计证据 fVYv 2  
audit fee                                    审计费 88}04  
audit files                                          审计档案 ]''tuo2g8  
audit findings                                     审计中发现的事项 KP!7hJhw  
audit implementation stage                        审计实施阶段  c70B  
audit mark                                        审计标识 &#@"^(} 6  
audit materiality                                 审计重要性 &A^2hPe}  
audit method                                     审计方法 xG(:O@  
audit objective                                         审计目标，审计目的 K,*IfHi6[  
audit of financial statements                      会计报表审计，财务报表审计 M+4S>Sjw  
audit opinion                                     审计意见 ve4QS P  
audit period                                      被审计期间，被审计年度 !)c0  
audit plan                                          审计计划 +PO& z!F  
audit planning                                    编制审计计划，制定审计计划，审计计划 G+iJS!=  
audit planning stage                                  审计计划阶段 %Jn5M(myC  
audit procedure                                审计程序 6,]2;
'  
audit programme                               审计程序表，具体审计计划 L~_zR>  
audit report                                       审计报告 R xWD>:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7.C]ZcU  
audit report with a qualified opinion                 有保留意见的审计报告 K$M,d- `b  
audit report with an adverse opinion                否定意见的审计报告 T{T> S%17~  
audit report with dual dates                      双重日期审计报告 -Q!?=JNtQ  
audit reporting stage                                 审计报告阶段 JM*rPzp  
audit responsibility                                   审计责任 'eoI~*}3WQ  
audit results                                      审计结果 cr{dl\Na  
audit risk                                          审计风险 B^hK  
audit sampling                                          审计抽样 U4Pk^[,p1G  
audit sampling techniques                         审计抽样方法，审计抽样技术 U9AtC.IG!  
audit strategies                                  审计策略 (7v`5|'0  
audit summary                                         审计总结，审计小结 S*rcXG6Q^  
audit team                                         审计小组 !v3wl0  
audit test                                    审计测试 BimM)4g  
audit trail                                          审计轨迹 ||?wRMV  
audit work                                        审计工作 BCHI@a  
audit working paper                                 审计工作底稿 Rh7=,=u  
audited financial statement                        审计会计报表，已审计财务报表 ;<`  
Auditing Guidelines (the～)                      审计规范指南 I3?:KVa  
auditing standards                             审计准则 sQT,@'"  
audit-oriented working paper                          (审计)业务类工作底稿 5?|P
C.  
authorisation                                     授权 $Vm J[EF1  
authorisation of transaction                       交易的授权 POQ1K O  
availability                                         可获得性 *Xd_=@L&B  
B J15$P8J  
balance                                      余额；差额；平衡 {c$%3iQq  
balance sheet                                    资产负债表 B?_ujH80m  
bank                                                 银行 5{6ebq55"  
bank account                                    银行账户，银行户头 /XW,H0pR  
bank statement                                 银行对账单 ;D<rGkry  
barter transaction                              易货交易，以物换物交易 s[@@INU  
basis of audit                                    审计依据 )5bdWJ>l  
basis of preparation                                (会计报表的)编制基础 U0S}O(Ptr  
book of account                               账目，账簿 [ \Aor[(  
borrowing                                         借款，贷款，借债 k4nA+k<WI`  
branch                                              分支，分支机构，分店 or]s  
brought forward                                (账户余额等的)承上年，承上期，承上页 %n#^#:  
budget                                              预算 -OP5v8c f  
building                                      建筑物；大楼 +<I1@C  
business conditions                                  业务情况，经营情况 >:P3j<xTv  
business licence                               (企业等的)营业执照 8 _[f#s`)  
business relation                                业务关系 S[M\com'  
Jh:-<xy)  

呵呵，学下，谢谢分享