[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 Qn@[{%),4  
　　 +,eF(VS!  
审计词汇英汉对照 O/oLQoH  
   r$,Xv+}  
A Pe@*')o*  
pc;`Fz/`7  
&p55Cg@e)  
ability to continue as a going concern               持续经营能力 gbFHH,@  
acceptability                                     可接受性，可接受程度 |sAl k,8s  
acceptable level of detection risk                     检查风险的可接受水平 E/^N   
acceptance of engagement                       接受委托 ,oJ$m$(Lj  
accepting the engagement for the first time              首次接受委托 RZ?abE8  
access to asset                                         对资产的接触 :79u2wSh  
according to                                     根据，依据，依照 ",S146Y+  
account balance                                账户余额 kU{a!ca4  
account for                                       对……进行会计处理，核算；解释 +_
$!9m  
accounting                                        会计，会计学 -s7a\H{~  
accounting advisory serve                        会计咨询服务 <qBM+m$|)  
accounting firm                                 会计师事务所 t24.u+O  
accounting information                      会计信息，会计资料  >Xxi2Vy  
accounting period                             会计期间 IJLuu@kRm,  
accounting policies                                   会计政策 +rka 5ts  
accounting professional bodies                 会计职业组织，会计职业团体 $]J<^{v  
accounting records                                   会计记录 i`!>zl+D  
accounting responsibility                           会计责任
<4 -g2.\  
accounting service                             会计服务 `F_R J.g*p  
accounting standards                                会计准则 Yd<9Y\W%?  
Accounting Standards for Business Enterprises       企业会计准则 
M'@  
accounting system                             会计系统 ].@8/. rg  
accounting treatment                                会计处理 L^Fb;sJYI  
accuracy                                    准确性，精确性 j$P`/-N  
additional audit procedures                      追加审计程序 [*r=u[67F  
addressee                                         收件人，收信人 HgTBON(  
Administration of State-owned Assets  (the～)     国有资产管理局 K!v\r
"N  
administrative laws and regulations                 行政法规 l(8@?t^;  
adverse impact                                 不利影响，负面影响 zOYG`:/'  
adverse opinion                                反对意见 MKX58y{+  
advisory group                                  咨询组，顾问组 P6`LUyz3  
agency fee                                        代理费，代理费用 :,.HJ[Vg&  
aggregate                                          总计，合计为…… NH+N+4d EO  
alternation of document and record                 变造文件和记录 x}OJ~Yk]  
alternative audit procedures                      替代审计程序，备选审计程序 j/1f|x  
amend                                              修改，修订 `KieN/d%  
amortisation                                      摊销 >oapw5~5  
analytical capacity                             分析能力 qU ,{jD$  
analytical procedures                               分析性程序 NZ%v{?  
annual financial statements                        年度会计报表，年度财务报表 ~bgM*4GW  
appendix                                          附录，附表 _lfS"ae  
applicable                                         适用的 u&e?3qKX(  
applicable laws and regulations                 适用的法规 m:cWnG  
application systems                                  应用系统 E*L 5D4Kw  
apply consistently                              一贯地执行，一贯地实施 'N\nJz}  
appropriate                                       适当的，合适的；
FaKZ|~Y e  
征用，挪用 }5}#QHF  
appropriate authorization                          适当的授权 Q5*"t*L!N  
appropriateness of audit evidence                    审计证据的适当性 )Dyyb1\)  
approval                                    批准，核准 L#N]1#;  
assertion                                    (会计报表上的)认定；确认 q,=YKw)*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6Z;D`X,5  
asset                                                 资产，财产 {]O.?Yru?  
asset restructuring                             资产重组 3o#K8EL  
assignment of duties                                 职责的划分 Y0ACJ?|  
assistant                                     助理，助理人员 Eg1|Kg\&  
associated company                                 联属公司，联营公司 ,E2c9V'  
association                                        联合，结合；协会，社团 n]3Z~HoZ  
assumption                                       假设，假定 D 75;Y;E  
at a given date                                         在某一特定时日 Q$Q:Jm53  
attestation                                         鉴证，公证 C T(HTu  
attestation service                             鉴证服务 a#&\65D  
audit adjustment                                审计调整 4Dasj8GsV  
audit areas                                        审计领域 wif1|!aL  
audit conclusion                                审计结论 .G>~xm0  
audit effectiveness                             审计效果 Li\b,_C  
audit efficiency                                  审计效率 *nwH1FjH  
audit engagement letter                      审计业务约定书 _Bh
d@S!  
audit evidence                                          审计证据 5oo6d4[  
audit fee                                    审计费 z  h%b<  
audit files                                          审计档案 Q>TNzh  
audit findings                                     审计中发现的事项 U K.=Y9  
audit implementation stage                        审计实施阶段 f+2mX"Z [F  
audit mark                                        审计标识 od*#)   
audit materiality                                 审计重要性 iAXF;'|W  
audit method                                     审计方法 X&A2:A 6\+  
audit objective                                         审计目标，审计目的 k-sBf Jy\  
audit of financial statements                      会计报表审计，财务报表审计 g ~%IA.$c  
audit opinion                                     审计意见 =27ZY Z  
audit period                                      被审计期间，被审计年度 |oR#j `  
audit plan                                          审计计划 X|y0pH:S  
audit planning                                    编制审计计划，制定审计计划，审计计划 _$K kSMA~_  
audit planning stage                                  审计计划阶段 Kj:'Ei7  
audit procedure                                审计程序 vX$|/74  
audit programme                               审计程序表，具体审计计划 ucUuhS5  
audit report                                       审计报告 jI WX6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5Z13s  
audit report with a qualified opinion                 有保留意见的审计报告  hAD gi^  
audit report with an adverse opinion                否定意见的审计报告 VgMuX3=  
audit report with dual dates                      双重日期审计报告 r<'B\.#tp>  
audit reporting stage                                 审计报告阶段 |lh&l<=(f  
audit responsibility                                   审计责任 \4uj!LgTb  
audit results                                      审计结果 E/_n}$Z  
audit risk                                          审计风险 avUdvV-  
audit sampling                                          审计抽样
T )bMHk  
audit sampling techniques                         审计抽样方法，审计抽样技术 pMkM@OH  
audit strategies                                  审计策略 KD'}9{F,  
audit summary                                         审计总结，审计小结 3H%bbFy  
audit team                                         审计小组
6`5DR~   
audit test                                    审计测试 _FN#Vq2  
audit trail                                          审计轨迹 vH6.;j'^  
audit work                                        审计工作 - 90X^]  
audit working paper                                 审计工作底稿 UhSaqq  
audited financial statement                        审计会计报表，已审计财务报表 i$H9~tPs  
Auditing Guidelines (the～)                      审计规范指南 ~_ko$(;A  
auditing standards                             审计准则 cZAf?,>u  
audit-oriented working paper                          (审计)业务类工作底稿 
BuS[(  
authorisation                                     授权 {-yw@Kq  
authorisation of transaction                       交易的授权 3*oZol/  
availability                                         可获得性 K pmq C$  
B {Vf].l:kn  
balance                                      余额；差额；平衡 AdRK)L  
balance sheet                                    资产负债表 'Kd-A:K2g  
bank                                                 银行 /Y| <0tq  
bank account                                    银行账户，银行户头 au/
5`  
bank statement                                 银行对账单 HcHwvf6y  
barter transaction                              易货交易，以物换物交易 9\%`/tJM  
basis of audit                                    审计依据 "1hFx=W+\  
basis of preparation                                (会计报表的)编制基础 H)5"<=]  
book of account                               账目，账簿 5zH_yZ@+  
borrowing                                         借款，贷款，借债 !~Kg_*IT  
branch                                              分支，分支机构，分店 ~P"o
_b6,k  
brought forward                                (账户余额等的)承上年，承上期，承上页 {G{>Qa|  
budget                                              预算 }zrapL"9X  
building                                      建筑物；大楼 @[]#[7  
business conditions                                  业务情况，经营情况 LPkl16yZ  
business licence                               (企业等的)营业执照 <,Jx3yq  
business relation                                业务关系 iO}KERfU  
1/c+ug!y  

呵呵，学下，谢谢分享