[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 {f2S/ $q  
　　 qB0E _y)a  
审计词汇英汉对照 YW_Q\|p]M  
   zMm#Rhn  
A | r&k48@  
S+atn]eU@  
vY${;#~|  
ability to continue as a going concern               持续经营能力 %_RQx2  
acceptability                                     可接受性，可接受程度 j3{I /m  
acceptable level of detection risk                     检查风险的可接受水平 a!<8\vzg  
acceptance of engagement                       接受委托 LcSX*M
C  
accepting the engagement for the first time              首次接受委托 :(!`/#6H  
access to asset                                         对资产的接触 Sa?ksD2IaB  
according to                                     根据，依据，依照 Li/O  
account balance                                账户余额 Po__-xN>Q  
account for                                       对……进行会计处理，核算；解释 v/68*,z[  
accounting                                        会计，会计学 7VqM$I  
accounting advisory serve                        会计咨询服务 im9G,e  
accounting firm                                 会计师事务所 g`vny)\7/  
accounting information                      会计信息，会计资料 >VP=MbN  
accounting period                             会计期间 PE}:ybsX  
accounting policies                                   会计政策 Bm.:^:&k  
accounting professional bodies                 会计职业组织，会计职业团体 % NA9{<I  
accounting records                                   会计记录 m#PY, y  
accounting responsibility                           会计责任 / ';0H_  
accounting service                             会计服务 +cgSC5nR  
accounting standards                                会计准则 Rs-]N1V  
Accounting Standards for Business Enterprises       企业会计准则 1zm ulj%&  
accounting system                             会计系统 7\$qFF-y  
accounting treatment                                会计处理 )}D'<^=#T  
accuracy                                    准确性，精确性 )Dw,q~xgg0  
additional audit procedures                      追加审计程序 %Y<|;0v  
addressee                                         收件人，收信人 9[b<5Llt  
Administration of State-owned Assets  (the～)     国有资产管理局 }=gx#  
administrative laws and regulations                 行政法规 Kwefs;<E?  
adverse impact                                 不利影响，负面影响 Hfwq/Is  
adverse opinion                                反对意见 M=FxB;v  
advisory group                                  咨询组，顾问组 bJRN;g  
agency fee                                        代理费，代理费用 M dZ&A}S  
aggregate                                          总计，合计为…… 7'Zky2F  
alternation of document and record                 变造文件和记录 \K@'Z  
alternative audit procedures                      替代审计程序，备选审计程序 Bg5Wba%NK  
amend                                              修改，修订 ^?0DP>XA  
amortisation                                      摊销 3L833zL  
analytical capacity                             分析能力 !UG 7Uer  
analytical procedures                               分析性程序 Xu<k3oD7  
annual financial statements                        年度会计报表，年度财务报表 P `}zlml  
appendix                                          附录，附表 <tF9V Jq  
applicable                                         适用的 !46RGU:I  
applicable laws and regulations                 适用的法规 sYe ?M,  
application systems                                  应用系统 gVq;m>\|F  
apply consistently                              一贯地执行，一贯地实施 UDL!43K  
appropriate                                       适当的，合适的； !c}O5TI|#  
征用，挪用 i]Fp..`v~  
appropriate authorization                          适当的授权 PD&\LbuG  
appropriateness of audit evidence                    审计证据的适当性 VL%UR{  
approval                                    批准，核准 @.b+av4J  
assertion                                    (会计报表上的)认定；确认 F~%]6^$w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !>{G,\^=pT  
asset                                                 资产，财产 Mn9dqq~a
 
asset restructuring                             资产重组 A )^`?m3  
assignment of duties                                 职责的划分 dx;Ysn0-  
assistant                                     助理，助理人员 C~nzH,5  
associated company                                 联属公司，联营公司 QrB@cK]  
association                                        联合，结合；协会，社团 #33fGmd[  
assumption                                       假设，假定 P_?gq>E8  
at a given date                                         在某一特定时日 tk!t Y8j  
attestation                                         鉴证，公证 .z)%)PVV  
attestation service                             鉴证服务 0vEoGgY0*:  
audit adjustment                                审计调整 ^T ?RK"p  
audit areas                                        审计领域 ;A|-n1e>Hc  
audit conclusion                                审计结论 &<wuJ%'>)Z  
audit effectiveness                             审计效果 NLUT#!Gr  
audit efficiency                                  审计效率 6|aKL[%6  
audit engagement letter                      审计业务约定书 i`QKH  
audit evidence                                          审计证据 MHh~vy'HB5  
audit fee                                    审计费 
jT8#C=a7  
audit files                                          审计档案 #JgH}|&a$  
audit findings                                     审计中发现的事项 eoai(&o0$  
audit implementation stage                        审计实施阶段 $nb[G$  
audit mark                                        审计标识 H<v'^*(  
audit materiality                                 审计重要性 k5D%y3|9  
audit method                                     审计方法 @x"0_Qw  
audit objective                                         审计目标，审计目的 RA KFU  
audit of financial statements                      会计报表审计，财务报表审计 B8B; y^b>i  
audit opinion                                     审计意见 ]$Yvj!K
*Q  
audit period                                      被审计期间，被审计年度 \@
8+U;d  
audit plan                                          审计计划 Gnfd;. (.  
audit planning                                    编制审计计划，制定审计计划，审计计划 A*2 bA  
audit planning stage                                  审计计划阶段 &>%T^Y|J4  
audit procedure                                审计程序 "}pNe"ok  
audit programme                               审计程序表，具体审计计划 iVB86XZ`  
audit report                                       审计报告 b~'"^ Bts*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 txiP!+3OWB  
audit report with a qualified opinion                 有保留意见的审计报告 xnmmXtk  
audit report with an adverse opinion                否定意见的审计报告 uT}' Y)m  
audit report with dual dates                      双重日期审计报告 ^.1c{0Y^0  
audit reporting stage                                 审计报告阶段 -u2P ?~  
audit responsibility                                   审计责任 5Yl<h)1  
audit results                                      审计结果 '+osf'&  
audit risk                                          审计风险 .Xce9C0SW  
audit sampling                                          审计抽样 o Z%9_$Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 Zb1<:[  
audit strategies                                  审计策略 Tav*+  
audit summary                                         审计总结，审计小结 clNkph  
audit team                                         审计小组 &;D8]7d
 
audit test                                    审计测试 8-BflejX  
audit trail                                          审计轨迹 W_kHj}dj,p  
audit work                                        审计工作 Ezr:1 GJ  
audit working paper                                 审计工作底稿 7g %E`3)"  
audited financial statement                        审计会计报表，已审计财务报表 -amBB7g  
Auditing Guidelines (the～)                      审计规范指南 vH#huZA?7  
auditing standards                             审计准则 }oL'8-y  
audit-oriented working paper                          (审计)业务类工作底稿 J@4Bf  
authorisation                                     授权 .v$D13L(o  
authorisation of transaction                       交易的授权 VH+%a<v"  
availability                                         可获得性 } \XfH  
B 5qr'.m  
balance                                      余额；差额；平衡 {5F-5YL+>  
balance sheet                                    资产负债表 Olh<,p+x  
bank                                                 银行 %KmiH ;U  
bank account                                    银行账户，银行户头 nHm}zOL
c  
bank statement                                 银行对账单 T;,cN7>>O  
barter transaction                              易货交易，以物换物交易 BsEF'h'Owh  
basis of audit                                    审计依据 }UWL-TkEjF  
basis of preparation                                (会计报表的)编制基础 =K
6($|'=  
book of account                               账目，账簿 my}
-s  
borrowing                                         借款，贷款，借债 -?mfE+kt  
branch                                              分支，分支机构，分店 1UE6 4Kl:S  
brought forward                                (账户余额等的)承上年，承上期，承上页 f6p-s y>  
budget                                              预算 ||;hciO  
building                                      建筑物；大楼 r7b1-  
business conditions                                  业务情况，经营情况 P%#<I}0C  
business licence                               (企业等的)营业执照 NdzSz]q}  
business relation                                业务关系 O*0l+mop  
<Dwar>
}  

呵呵，学下，谢谢分享