[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 #&1mc_`/  
　　 BNQ~O^R0  
审计词汇英汉对照 y''`73U"  
   _+ oX9  
A zK k;&y|{  
db@i*Bf  
qI^6}PB  
ability to continue as a going concern               持续经营能力 9{'GrL  
acceptability                                     可接受性，可接受程度 ;pBSGr9  
acceptable level of detection risk                     检查风险的可接受水平 vtCt6M  
acceptance of engagement                       接受委托 }/SbmW8(1  
accepting the engagement for the first time              首次接受委托 xs.>+(@|;  
access to asset                                         对资产的接触 flVQG@  
according to                                     根据，依据，依照 n0>#?ek12  
account balance                                账户余额 A%k@75V@  
account for                                       对……进行会计处理，核算；解释 8JJqEkQ  
accounting                                        会计，会计学 |@sUN:G4k  
accounting advisory serve                        会计咨询服务 {"Van,w  
accounting firm                                 会计师事务所 U$# ?Lw  
accounting information                      会计信息，会计资料 //3iai  
accounting period                             会计期间 7xO =:*  
accounting policies                                   会计政策 g.SFl  
accounting professional bodies                 会计职业组织，会计职业团体 sn@gchO9s  
accounting records                                   会计记录 )0j^Fq5[+  
accounting responsibility                           会计责任 t*NZ@)>  
accounting service                             会计服务 =Qsh3b&<P  
accounting standards                                会计准则 !
X` 5
 
Accounting Standards for Business Enterprises       企业会计准则 8l~]}2LAs  
accounting system                             会计系统 x5.HdKV  
accounting treatment                                会计处理 -,uTAk0+@  
accuracy                                    准确性，精确性 O B_g:T  
additional audit procedures                      追加审计程序 u+&BR1)C  
addressee                                         收件人，收信人 ;8'hvc3i$  
Administration of State-owned Assets  (the～)     国有资产管理局 /[q6"R!uMz  
administrative laws and regulations                 行政法规 }/4 AT  
adverse impact                                 不利影响，负面影响 4;<?ec(dc  
adverse opinion                                反对意见 Q0#oR[(  
advisory group                                  咨询组，顾问组 iyB02\d  
agency fee                                        代理费，代理费用 *l)_&p  
aggregate                                          总计，合计为…… d/v{I  
alternation of document and record                 变造文件和记录 I+rHb< P%  
alternative audit procedures                      替代审计程序，备选审计程序 g"EvMv&  
amend                                              修改，修订 @mSdksB /L  
amortisation                                      摊销 :rk=(=@8`  
analytical capacity                             分析能力 -=H*(M  
analytical procedures                               分析性程序 =kp#v  
annual financial statements                        年度会计报表，年度财务报表 cV\(Z6u  
appendix                                          附录，附表 9y{[@KG  
applicable                                         适用的 )D{L<.i_  
applicable laws and regulations                 适用的法规 IlVz 5#R  
application systems                                  应用系统 ^ |z |kc
 
apply consistently                              一贯地执行，一贯地实施 EcxPbRg  
appropriate                                       适当的，合适的； Q>8F&p?R  
征用，挪用 ]>tYU   
appropriate authorization                          适当的授权 b|^g51v  
appropriateness of audit evidence                    审计证据的适当性 DJVH}w}9_P  
approval                                    批准，核准 |L}zB,  
assertion                                    (会计报表上的)认定；确认 jVC`38|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |]1-ck!  
asset                                                 资产，财产 JR8 b[Oj.S  
asset restructuring                             资产重组 eee77.@y-p  
assignment of duties                                 职责的划分 AyKvh  
assistant                                     助理，助理人员 {F6>XuS=u  
associated company                                 联属公司，联营公司 9utiev~
3  
association                                        联合，结合；协会，社团 VgD z:j  
assumption                                       假设，假定 x$Y44v'>  
at a given date                                         在某一特定时日 $N'AZY]4]  
attestation                                         鉴证，公证 9^6E>S{=  
attestation service                             鉴证服务 L.ScC  
audit adjustment                                审计调整 ~b}a|K  
audit areas                                        审计领域 #
tg,%*.s  
audit conclusion                                审计结论 9
js!gJC  
audit effectiveness                             审计效果 #?\$*@O  
audit efficiency                                  审计效率 @}eEV[Lli  
audit engagement letter                      审计业务约定书 6i|5`ZO  
audit evidence                                          审计证据 7?!A~Seo|  
audit fee                                    审计费 [EI~/#;  
audit files                                          审计档案 I@Pp[AyG  
audit findings                                     审计中发现的事项 " !F)K  
audit implementation stage                        审计实施阶段 #S)]`YW  
audit mark                                        审计标识 8mj Pa^A  
audit materiality                                 审计重要性 '#RzX8|v<  
audit method                                     审计方法 BmR++?L  
audit objective                                         审计目标，审计目的 &|yQwNA*a"  
audit of financial statements                      会计报表审计，财务报表审计 Y)#x(s?t  
audit opinion                                     审计意见 +Ysm6n '  
audit period                                      被审计期间，被审计年度 7ss Y*1b  
audit plan                                          审计计划 i[_(0P+Da  
audit planning                                    编制审计计划，制定审计计划，审计计划 POvxZU  
audit planning stage                                  审计计划阶段 (3 cJ8o>&  
audit procedure                                审计程序 ) [fjZG[  
audit programme                               审计程序表，具体审计计划 1P4cBw%  
audit report                                       审计报告 \d"JYym  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EQ 'L"  
audit report with a qualified opinion                 有保留意见的审计报告 FvYgpbEZ  
audit report with an adverse opinion                否定意见的审计报告 [.J&@96,b  
audit report with dual dates                      双重日期审计报告 G"k.sRKu  
audit reporting stage                                 审计报告阶段 s B!#`kh  
audit responsibility                                   审计责任 G>Fk )  
audit results                                      审计结果 =
og>& K  
audit risk                                          审计风险 TL&`Ywy  
audit sampling                                          审计抽样 s?Lx\?T  
audit sampling techniques                         审计抽样方法，审计抽样技术 3y^PKIIrt  
audit strategies                                  审计策略 eS#kDa/ %  
audit summary                                         审计总结，审计小结 :rxS&5  
audit team                                         审计小组 be?>C 5  
audit test                                    审计测试  N>ncv  
audit trail                                          审计轨迹 aa|u*afWQ  
audit work                                        审计工作 Dzd[<Qln  
audit working paper                                 审计工作底稿 eTg8I/)%B  
audited financial statement                        审计会计报表，已审计财务报表 di.yh3N$  
Auditing Guidelines (the～)                      审计规范指南 <P
LQY  
auditing standards                             审计准则 g)?Ol  
audit-oriented working paper                          (审计)业务类工作底稿 \Ui3=8(
 
authorisation                                     授权 1oKF-";u(  
authorisation of transaction                       交易的授权 r<'ni  
availability                                         可获得性
-M]B;[^  
B l5h+:^#M5c  
balance                                      余额；差额；平衡 L`'#}#O l  
balance sheet                                    资产负债表 ')R+Z/hG.  
bank                                                 银行 6U.A/8z  
bank account                                    银行账户，银行户头 gB7kb$J  
bank statement                                 银行对账单 ))T@U?r  
barter transaction                              易货交易，以物换物交易 ),{v  
basis of audit                                    审计依据 u<L<o2  
basis of preparation                                (会计报表的)编制基础 ^}SP,lg'  
book of account                               账目，账簿 NS<C"O  
borrowing                                         借款，贷款，借债 EdL2t``  
branch                                              分支，分支机构，分店 jY;T:C-T  
brought forward                                (账户余额等的)承上年，承上期，承上页 ak,KHA6u  
budget                                              预算 4^r4O#  
building                                      建筑物；大楼 oX=dJJ E  
business conditions                                  业务情况，经营情况 )Ehi8  
business licence                               (企业等的)营业执照 [^Z)f<l  
business relation                                业务关系 &}'FC7}  
H1GmC`\<[:  

呵呵，学下，谢谢分享