[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 /*AJ+K._  
　　 lt&$8jh  
审计词汇英汉对照 /A0 [_  
   vU?b"n  
A 
<>SR4  
mu 2 A%"7  
j!6elzg
 
ability to continue as a going concern               持续经营能力 Fecx';_1`  
acceptability                                     可接受性，可接受程度 \I'f3  
acceptable level of detection risk                     检查风险的可接受水平 Czq1 kz  
acceptance of engagement                       接受委托 >6*(}L9  
accepting the engagement for the first time              首次接受委托 ROPC |  
access to asset                                         对资产的接触 s*aH`M7^0  
according to                                     根据，依据，依照 I93 ~8wQ  
account balance                                账户余额 X!HDj<  
account for                                       对……进行会计处理，核算；解释 c*Eok?O  
accounting                                        会计，会计学 F_ ,L2J  
accounting advisory serve                        会计咨询服务 VfQMFb',o  
accounting firm                                 会计师事务所 /#:Rd^  
accounting information                      会计信息，会计资料 cBg,k[,  
accounting period                             会计期间 av'd%LZP  
accounting policies                                   会计政策 [q|?f?Zl  
accounting professional bodies                 会计职业组织，会计职业团体 'bZMh9|  
accounting records                                   会计记录 _! CK   
accounting responsibility                           会计责任 #;wkr))  
accounting service                             会计服务 LDT'FwMjy  
accounting standards                                会计准则 #>7')G  
Accounting Standards for Business Enterprises       企业会计准则 !w @1!Xpn1  
accounting system                             会计系统 M(_^'3u  
accounting treatment                                会计处理 .jvSAV5B  
accuracy                                    准确性，精确性 Uuwq7oFub  
additional audit procedures                      追加审计程序 9@$tiDV  
addressee                                         收件人，收信人 fBHkLRFH  
Administration of State-owned Assets  (the～)     国有资产管理局 |WD,\=J2  
administrative laws and regulations                 行政法规 t-.2+6"\  
adverse impact                                 不利影响，负面影响 X_vI0YX9  
adverse opinion                                反对意见 l81&[  
advisory group                                  咨询组，顾问组 _F}IF9{?G  
agency fee                                        代理费，代理费用 k7:GS
,7  
aggregate                                          总计，合计为…… y_ }K?  
alternation of document and record                 变造文件和记录 8O"x;3I9  
alternative audit procedures                      替代审计程序，备选审计程序 4RK.Il*d  
amend                                              修改，修订 #)W8.  
amortisation                                      摊销 7$g*N6)Q  
analytical capacity                             分析能力 XR{5]lKt_  
analytical procedures                               分析性程序 @4G.(zW  
annual financial statements                        年度会计报表，年度财务报表 LFk5rv'sM0  
appendix                                          附录，附表 `f\5p+!<7R  
applicable                                         适用的 p_rN1W Dd'  
applicable laws and regulations                 适用的法规 7V9%)%=h|  
application systems                                  应用系统 ]&3s6{R  
apply consistently                              一贯地执行，一贯地实施 Zp/qs z(]  
appropriate                                       适当的，合适的； XD_P\z  
征用，挪用 Y|hzF:ll  
appropriate authorization                          适当的授权 1?/5A|?V4+  
appropriateness of audit evidence                    审计证据的适当性 &,m'sQ  
approval                                    批准，核准 btUUZ"q<  
assertion                                    (会计报表上的)认定；确认 ]%NO"HzF~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "i!2=A8k  
asset                                                 资产，财产 Gk{ "O%AE  
asset restructuring                             资产重组 ^ I{R[O'8  
assignment of duties                                 职责的划分 1Qp1Es<)  
assistant                                     助理，助理人员 DiZ!c"$  
associated company                                 联属公司，联营公司 |%M{kA-  
association                                        联合，结合；协会，社团 qP7&LtU  
assumption                                       假设，假定 :0J-ek.;  
at a given date                                         在某一特定时日 M9uH&CD6U  
attestation                                         鉴证，公证 adRNrt*!  
attestation service                             鉴证服务 b9
W<1eqF  
audit adjustment                                审计调整 (&9DB   
audit areas                                        审计领域 k#8S`W8^  
audit conclusion                                审计结论 Y(#d8o}}#  
audit effectiveness                             审计效果 $Nt=gSWw5  
audit efficiency                                  审计效率 *@-q@5r}
!  
audit engagement letter                      审计业务约定书 TS\A`{^T  
audit evidence                                          审计证据 _|^&eT-u  
audit fee                                    审计费 NPB,q& Th  
audit files                                          审计档案 9G`FY:(
K  
audit findings                                     审计中发现的事项 OH-~  
audit implementation stage                        审计实施阶段 vWnHC  
audit mark                                        审计标识 E]HND.`*>  
audit materiality                                 审计重要性 X]+(c_i:hC  
audit method                                     审计方法 f^[{k {t  
audit objective                                         审计目标，审计目的 f{+LCMbC6  
audit of financial statements                      会计报表审计，财务报表审计 +LQs.*  
audit opinion                                     审计意见 $>S}acuC  
audit period                                      被审计期间，被审计年度 V'HlAQr  
audit plan                                          审计计划 0I(
GB;E  
audit planning                                    编制审计计划，制定审计计划，审计计划 [T}%q"<  
audit planning stage                                  审计计划阶段 zJy 89ib'  
audit procedure                                审计程序 )|{1&F1  
audit programme                               审计程序表，具体审计计划 <tu[cA>  
audit report                                       审计报告 Ab^>z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 brYYuN|Vc  
audit report with a qualified opinion                 有保留意见的审计报告 x8SM,2ud  
audit report with an adverse opinion                否定意见的审计报告 fwnYz d3  
audit report with dual dates                      双重日期审计报告 M0;t%*1  
audit reporting stage                                 审计报告阶段 NE;(..  
audit responsibility                                   审计责任 t9f4P^V`  
audit results                                      审计结果 c]g<XVI  
audit risk                                          审计风险 07T;IV3#C5  
audit sampling                                          审计抽样 W[1f]w3  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~kSnXJ
v  
audit strategies                                  审计策略 QigoRB!z#9  
audit summary                                         审计总结，审计小结 = h<? /Krs  
audit team                                         审计小组 C%95~\Ds  
audit test                                    审计测试 !"Oj$c -  
audit trail                                          审计轨迹 xu_XX#9?b  
audit work                                        审计工作 |ZST Y}RXA  
audit working paper                                 审计工作底稿 TQ
5MKqR$  
audited financial statement                        审计会计报表，已审计财务报表 'sjJSc  
Auditing Guidelines (the～)                      审计规范指南 lk Sz7dr@  
auditing standards                             审计准则 V\rIN}7  
audit-oriented working paper                          (审计)业务类工作底稿 f>wW}-  
authorisation                                     授权 ! 6p)t[s  
authorisation of transaction                       交易的授权 Vlp*'2VO  
availability                                         可获得性 R>e3@DQ~  
B z2s|.M]&-D  
balance                                      余额；差额；平衡 Ch \ed|u  
balance sheet                                    资产负债表 )/+eLRN5G  
bank                                                 银行 {>UMw>T[  
bank account                                    银行账户，银行户头 Jc"$p\ $-  
bank statement                                 银行对账单 +EiUAs~H  
barter transaction                              易货交易，以物换物交易 :,}:c%-^"  
basis of audit                                    审计依据 yqVaA 'w5  
basis of preparation                                (会计报表的)编制基础 Zjp5\+hHV  
book of account                               账目，账簿 ku[=QsMv  
borrowing                                         借款，贷款，借债 k^dCX+  
branch                                              分支，分支机构，分店 %<ptkZK#  
brought forward                                (账户余额等的)承上年，承上期，承上页 KWigMh\r  
budget                                              预算 ~Q$c!=
  
building                                      建筑物；大楼 ,# jOf{L*  
business conditions                                  业务情况，经营情况 r"u(!
~R  
business licence                               (企业等的)营业执照 q/w6sQx$  
business relation                                业务关系 =:n[{/O=  
] /VIff  

呵呵，学下，谢谢分享