[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 MxO0#  
　　 IMDGinHAy  
审计词汇英汉对照 hI{M?LQd  
   6Tn.56X  
A pIy+3&\e;  
Hki  
 fH/J8<  
ability to continue as a going concern               持续经营能力 9$pQ|e0t
J  
acceptability                                     可接受性，可接受程度 !Z*2X ^  
acceptable level of detection risk                     检查风险的可接受水平 ir%?J&C+t  
acceptance of engagement                       接受委托 ?UlAwxn  
accepting the engagement for the first time              首次接受委托 l|c#  
access to asset                                         对资产的接触 E6  2{sA^  
according to                                     根据，依据，依照 Lgh. 1foK  
account balance                                账户余额 -5~&A6+ILn  
account for                                       对……进行会计处理，核算；解释 2O^7zW  
accounting                                        会计，会计学 ? LA>5  
accounting advisory serve                        会计咨询服务 WZa? Xb  
accounting firm                                 会计师事务所 _S[@d^c Y  
accounting information                      会计信息，会计资料 V~> x\  
accounting period                             会计期间 8MH ZWi  
accounting policies                                   会计政策 `is."]%f  
accounting professional bodies                 会计职业组织，会计职业团体 XUrxnJ4  
accounting records                                   会计记录 Jf-4Q!  
accounting responsibility                           会计责任 ep-~;?  
accounting service                             会计服务 9b8ZOk'9_  
accounting standards                                会计准则 B=mk@gX,G  
Accounting Standards for Business Enterprises       企业会计准则 qd=&*?  
accounting system                             会计系统 #G;0yB:76  
accounting treatment                                会计处理 H +O7+=&  
accuracy                                    准确性，精确性 *-gd k9  
additional audit procedures                      追加审计程序 y3 v
DKZ  
addressee                                         收件人，收信人 $y\\?  
Administration of State-owned Assets  (the～)     国有资产管理局 u!FX 0Ip  
administrative laws and regulations                 行政法规 
2` XG"[@  
adverse impact                                 不利影响，负面影响 gn>qd6P  
adverse opinion                                反对意见 fZQC'Z>EX  
advisory group                                  咨询组，顾问组 MY]Z@  
agency fee                                        代理费，代理费用 s%K9;(RWI  
aggregate                                          总计，合计为…… &> Myf@  
alternation of document and record                 变造文件和记录 FOAy'76p  
alternative audit procedures                      替代审计程序，备选审计程序 SL9]$MmJn  
amend                                              修改，修订 M PhG:^g  
amortisation                                      摊销 %Y7\0q~Z  
analytical capacity                             分析能力 D\}A{I92F4  
analytical procedures                               分析性程序 |2#)lGA  
annual financial statements                        年度会计报表，年度财务报表 `@$ qy&AJ  
appendix                                          附录，附表 UE2!,Z,  
applicable                                         适用的 b'1n1L  
applicable laws and regulations                 适用的法规 :`~;~g
W<  
application systems                                  应用系统 0=3Av8  
apply consistently                              一贯地执行，一贯地实施 2m]CmdV^  
appropriate                                       适当的，合适的； 2WK]I1_  
征用，挪用 9"5J-a'  
appropriate authorization                          适当的授权 T2Q `Ax7  
appropriateness of audit evidence                    审计证据的适当性 }IM*Vsk  
approval                                    批准，核准 %|&WcpQR  
assertion                                    (会计报表上的)认定；确认 B:-qUuS?R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j06q3N"  
asset                                                 资产，财产 q2o`.f+I  
asset restructuring                             资产重组 r5h+_&v,M  
assignment of duties                                 职责的划分 `Ap<xT0H  
assistant                                     助理，助理人员 YueY
a#7z  
associated company                                 联属公司，联营公司 u@V|13p<  
association                                        联合，结合；协会，社团 oa4{s&db-  
assumption                                       假设，假定 z}> q/!q  
at a given date                                         在某一特定时日 =Oo=&vA.oc  
attestation                                         鉴证，公证 6FYO5=R  
attestation service                             鉴证服务 ?<YQ %qaW7  
audit adjustment                                审计调整 : MfY8P)  
audit areas                                        审计领域 T$p!IRPt  
audit conclusion                                审计结论 T*
AXS|=ju  
audit effectiveness                             审计效果 5crd.1@^  
audit efficiency                                  审计效率 k[{h
$  
audit engagement letter                      审计业务约定书 = UGyZV:z5  
audit evidence                                          审计证据 sqtMhUQ?>w  
audit fee                                    审计费 2pKkg>/S  
audit files                                          审计档案 cPFs K*w  
audit findings                                     审计中发现的事项 }XJA#@  
audit implementation stage                        审计实施阶段 8` QbUQ6  
audit mark                                        审计标识 9/?@2  
audit materiality                                 审计重要性 3`%]3qd}  
audit method                                     审计方法 4=BIYC"Lu  
audit objective                                         审计目标，审计目的 WOw( -  
audit of financial statements                      会计报表审计，财务报表审计 fi|k)  
audit opinion                                     审计意见 >bwB+-lyL  
audit period                                      被审计期间，被审计年度 .uo9VL<  
audit plan                                          审计计划 DZ-2Z@{PX  
audit planning                                    编制审计计划，制定审计计划，审计计划 'T!^
H  
audit planning stage                                  审计计划阶段 Zb p+b;  
audit procedure                                审计程序 8%eWB$<X  
audit programme                               审计程序表，具体审计计划 %T~3xQ  
audit report                                       审计报告 } D'pyTf[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,>YW7+kY  
audit report with a qualified opinion                 有保留意见的审计报告 dF@m4 U@L  
audit report with an adverse opinion                否定意见的审计报告 |`N|S  
audit report with dual dates                      双重日期审计报告 (qG}`?219J  
audit reporting stage                                 审计报告阶段 RgB5'$x}  
audit responsibility                                   审计责任 cdBD.sg  
audit results                                      审计结果

ZGa;'  
audit risk                                          审计风险 <$"  
audit sampling                                          审计抽样 ,QB]y|:  
audit sampling techniques                         审计抽样方法，审计抽样技术 $(3mpQAg  
audit strategies                                  审计策略 @N tiT,3k  
audit summary                                         审计总结，审计小结 ? Zhnb0/  
audit team                                         审计小组 +4*3aWf`  
audit test                                    审计测试 -~Ll;}nZC  
audit trail                                          审计轨迹 xtWwz}^8]  
audit work                                        审计工作 mz[Q]e~&i  
audit working paper                                 审计工作底稿 -o+<m4he  
audited financial statement                        审计会计报表，已审计财务报表 W(gOidKKz  
Auditing Guidelines (the～)                      审计规范指南 yi29+T7j4S  
auditing standards                             审计准则 {*BZ;Xh\8  
audit-oriented working paper                          (审计)业务类工作底稿 ktA5]f;  
authorisation                                     授权 e&R?9z-*  
authorisation of transaction                       交易的授权 O`M6=\  
availability                                         可获得性 rEoMj)~\4&  
B H.Q648A"PF  
balance                                      余额；差额；平衡 ZH~=;S-t  
balance sheet                                    资产负债表 _A>?@3La9  
bank                                                 银行 s*g`| E{M  
bank account                                    银行账户，银行户头 m@,u&9K  
bank statement                                 银行对账单 {Xjj-@  
barter transaction                              易货交易，以物换物交易 3i*HwEh  
basis of audit                                    审计依据 a3f-9LN  
basis of preparation                                (会计报表的)编制基础 io[>`@=  
book of account                               账目，账簿 /WxCsQn  
borrowing                                         借款，贷款，借债 TJO?BX_9  
branch                                              分支，分支机构，分店 hI$IBf>  
brought forward                                (账户余额等的)承上年，承上期，承上页 aVE/qXB  
budget                                              预算
6T9?C|q  
building                                      建筑物；大楼 j5Cf\*B4J  
business conditions                                  业务情况，经营情况 at 
)m*  
business licence                               (企业等的)营业执照 #n_gry!5  
business relation                                业务关系 +jPJv[W  
j*6>{_[  

呵呵，学下，谢谢分享