[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 e} 2[g  
　　 Q@cYHFi~+  
审计词汇英汉对照 !1`f84
d  
   <(BIWm*  
A 8j8~?=$a6Q  
j&`D{z-c~  
d@{#F"o  
ability to continue as a going concern               持续经营能力 ,sltB3f  
acceptability                                     可接受性，可接受程度 a0hgF_O1  
acceptable level of detection risk                     检查风险的可接受水平 ^[1Xl7)`  
acceptance of engagement                       接受委托 "QM2YJ55m`  
accepting the engagement for the first time              首次接受委托 - *xn`DH  
access to asset                                         对资产的接触 8FQNeQr  
according to                                     根据，依据，依照 ? )e6:T(  
account balance                                账户余额 gg$:U  
account for                                       对……进行会计处理，核算；解释 A1x   
accounting                                        会计，会计学 N7Kk
z /  
accounting advisory serve                        会计咨询服务 X'usd$[.  
accounting firm                                 会计师事务所 +l>X Z  
accounting information                      会计信息，会计资料 $%5vJiuk  
accounting period                             会计期间 Q57Z~EsF  
accounting policies                                   会计政策 {hx=6"@  
accounting professional bodies                 会计职业组织，会计职业团体 EP6@5PNZ  
accounting records                                   会计记录 Hx ojxZwm  
accounting responsibility                           会计责任 10m`LG  
accounting service                             会计服务 QX+&[G!DZH  
accounting standards                                会计准则 |6
~ Kin  
Accounting Standards for Business Enterprises       企业会计准则 u\=yY.   
accounting system                             会计系统 P8GGN  
accounting treatment                                会计处理 hIwqSKq9  
accuracy                                    准确性，精确性 K#]FUUnj=  
additional audit procedures                      追加审计程序 ^1X 6D H`  
addressee                                         收件人，收信人 Uk4G9}I  
Administration of State-owned Assets  (the～)     国有资产管理局 FUZ`ST+OL  
administrative laws and regulations                 行政法规 4J$dG l#f  
adverse impact                                 不利影响，负面影响 <Mf(2`T  
adverse opinion                                反对意见 ?P Mi#H  
advisory group                                  咨询组，顾问组 Y2(,E e2  
agency fee                                        代理费，代理费用 Fc a_(jw  
aggregate                                          总计，合计为…… H@`lM~T[  
alternation of document and record                 变造文件和记录 7'R7J"sY`|  
alternative audit procedures                      替代审计程序，备选审计程序 l!%V&HJV  
amend                                              修改，修订 b R9iqRbn  
amortisation                                      摊销 .'S_
9le  
analytical capacity                             分析能力 r1.OLn?C  
analytical procedures                               分析性程序 l ,ra
24  
annual financial statements                        年度会计报表，年度财务报表 T@ Th?  
appendix                                          附录，附表 6o]>lQ}  
applicable                                         适用的 Fj1'z5$  
applicable laws and regulations                 适用的法规 ]wV_xZ)l^A  
application systems                                  应用系统 +}NQ|y V  
apply consistently                              一贯地执行，一贯地实施 DK(8Ml:k  
appropriate                                       适当的，合适的； [k7 ;^A5/  
征用，挪用 wQ\bGBks  
appropriate authorization                          适当的授权 W+
aW2  
appropriateness of audit evidence                    审计证据的适当性 
nLnzl  
approval                                    批准，核准 ShMP_?]P  
assertion                                    (会计报表上的)认定；确认 :bz;_DZP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uar[D|DcD"  
asset                                                 资产，财产 T0K*!j}O  
asset restructuring                             资产重组 V
POp#;"%  
assignment of duties                                 职责的划分 5} 1qo7;  
assistant                                     助理，助理人员 rqhRrG{L|&  
associated company                                 联属公司，联营公司 ~lH2#u>g  
association                                        联合，结合；协会，社团 p\r V6+  
assumption                                       假设，假定 7OLchf  
at a given date                                         在某一特定时日 x$6FvgP(  
attestation                                         鉴证，公证 z=DK(b;$z  
attestation service                             鉴证服务 tDNo; f  
audit adjustment                                审计调整 )!d_Td\-  
audit areas                                        审计领域 G/V0Yn""  
audit conclusion                                审计结论 C<N7zMwT  
audit effectiveness                             审计效果 ib~EQ?u{  
audit efficiency                                  审计效率 \$2zF8  
audit engagement letter                      审计业务约定书 O\^D 6\ v  
audit evidence                                          审计证据 wO"ezQ  
audit fee                                    审计费
>~@ABLp6  
audit files                                          审计档案 nLBi}T  
audit findings                                     审计中发现的事项 :/i13FQ  
audit implementation stage                        审计实施阶段 4j~WrdI*  
audit mark                                        审计标识 ,~7+r#q7  
audit materiality                                 审计重要性  QHe:  
audit method                                     审计方法 (:|1h@K/R  
audit objective                                         审计目标，审计目的  fG|+!  
audit of financial statements                      会计报表审计，财务报表审计 Fzn#>`qG  
audit opinion                                     审计意见 !24g_R[3"  
audit period                                      被审计期间，被审计年度 kI/%|L%6D  
audit plan                                          审计计划 1:Xg&4s  
audit planning                                    编制审计计划，制定审计计划，审计计划 =B ts  
audit planning stage                                  审计计划阶段 8iN@n8O  
audit procedure                                审计程序 txy'7t  
audit programme                               审计程序表，具体审计计划 #oEq)Vq>g|  
audit report                                       审计报告 T$s)aM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V-zF'KI[  
audit report with a qualified opinion                 有保留意见的审计报告 *ZF:LOnU  
audit report with an adverse opinion                否定意见的审计报告 >I9|N}I  
audit report with dual dates                      双重日期审计报告 u|\K kk  
audit reporting stage                                 审计报告阶段 r%^XOw<'  
audit responsibility                                   审计责任 fDZnC Fa  
audit results                                      审计结果 H^8t/h  
audit risk                                          审计风险 lu V_  
audit sampling                                          审计抽样 &A
~(9IV  
audit sampling techniques                         审计抽样方法，审计抽样技术 &Ef6'  
audit strategies                                  审计策略 Bt"*a=t;  
audit summary                                         审计总结，审计小结 t}Kz
h`  
audit team                                         审计小组 d(
6&kXK  
audit test                                    审计测试 dsA::jR0P6  
audit trail                                          审计轨迹 -/J2;AkGH  
audit work                                        审计工作 mW @Z1Plxs  
audit working paper                                 审计工作底稿 $ 7uxReFZR  
audited financial statement                        审计会计报表，已审计财务报表 B-aJn8>/  
Auditing Guidelines (the～)                      审计规范指南 2Jn?'76`  
auditing standards                             审计准则 ,\E5et4  
audit-oriented working paper                          (审计)业务类工作底稿 c
eNJXK  
authorisation                                     授权 dV+GWJNNE  
authorisation of transaction                       交易的授权 ?+y# t?
 
availability                                         可获得性 RUlJP  
B }t5pz[z
l  
balance                                      余额；差额；平衡 q<?r5H5  
balance sheet                                    资产负债表 ;q" ,Bs  
bank                                                 银行 }o9(Q8  
bank account                                    银行账户，银行户头 PoRL3
5  
bank statement                                 银行对账单 @!s(Zkpev  
barter transaction                              易货交易，以物换物交易 r2>y !Q?  
basis of audit                                    审计依据 ]e]hA@4  
basis of preparation                                (会计报表的)编制基础 Gm'Ch}E  
book of account                               账目，账簿 v@ OM  
borrowing                                         借款，贷款，借债 ~n!7 ?4%U  
branch                                              分支，分支机构，分店 QD*(wj  
brought forward                                (账户余额等的)承上年，承上期，承上页 [:-o;K\.-a  
budget                                              预算 r
u1FJ{n  
building                                      建筑物；大楼 DwH=ln=  
business conditions                                  业务情况，经营情况 ,Y2){8#l  
business licence                               (企业等的)营业执照 S[oRq   
business relation                                业务关系 "Yf?33UNZ  
T|lyjX$Q]9  

呵呵，学下，谢谢分享