[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 -mP2}BNM  
　　 Wf3{z D~  
审计词汇英汉对照 0Bt>JbGs4  
   wV\7  
A AC\y|X8-  
9n49p?  
NFyV02.  
ability to continue as a going concern               持续经营能力 DS+BX`i%#p  
acceptability                                     可接受性，可接受程度 ^6gEL~m|]  
acceptable level of detection risk                     检查风险的可接受水平 e,xJ%f  
acceptance of engagement                       接受委托 # 0d7
  
accepting the engagement for the first time              首次接受委托 `,O"^zR)z  
access to asset                                         对资产的接触 !UR3`Xk  
according to                                     根据，依据，依照 #)#J`s1R  
account balance                                账户余额 l,9rd[  
account for                                       对……进行会计处理，核算；解释 d;,Jf*x\  
accounting                                        会计，会计学 IB$i^  
accounting advisory serve                        会计咨询服务 0nvT}[\H*  
accounting firm                                 会计师事务所 g*Pn_Yo[.  
accounting information                      会计信息，会计资料 odDVdVx0  
accounting period                             会计期间 2Jky,YLcb  
accounting policies                                   会计政策 pHowioFx  
accounting professional bodies                 会计职业组织，会计职业团体 G)?j(El  
accounting records                                   会计记录 7xM4=\~OG  
accounting responsibility                           会计责任 TV|Z$,6l  
accounting service                             会计服务 #)m[R5g(  
accounting standards                                会计准则 yRi5t{!V  
Accounting Standards for Business Enterprises       企业会计准则 <I*N=;7  
accounting system                             会计系统 V*r/0|vd  
accounting treatment                                会计处理 gil:SUW1r  
accuracy                                    准确性，精确性 vTo+jQs^  
additional audit procedures                      追加审计程序 h@]{j_$u  
addressee                                         收件人，收信人 A#{I-*D[  
Administration of State-owned Assets  (the～)     国有资产管理局 :fDzMD  
administrative laws and regulations                 行政法规 mN l[D  
adverse impact                                 不利影响，负面影响 KzX)6|g{"  
adverse opinion                                反对意见 ([|^3tM  
advisory group                                  咨询组，顾问组 [0 rH/{  
agency fee                                        代理费，代理费用 MskOPg  
aggregate                                          总计，合计为…… x[fp7*TiG  
alternation of document and record                 变造文件和记录 Xgl %2'  
alternative audit procedures                      替代审计程序，备选审计程序 P)LQ=b}V#;  
amend                                              修改，修订 qW*k|;S  
amortisation                                      摊销 &> _aY
#  
analytical capacity                             分析能力 A k~|r#@  
analytical procedures                               分析性程序 qY!LzKM0  
annual financial statements                        年度会计报表，年度财务报表 ;dtA-EfOZ  
appendix                                          附录，附表 <pXOE-G5  
applicable                                         适用的 T *S)U ;  
applicable laws and regulations                 适用的法规 mKE'l'9A_  
application systems                                  应用系统 _dECAk &b  
apply consistently                              一贯地执行，一贯地实施
z:N?T0b(  
appropriate                                       适当的，合适的； E:O/=cT  
征用，挪用 R6`mmJ+'  
appropriate authorization                          适当的授权 QpiDBJCL  
appropriateness of audit evidence                    审计证据的适当性 t0Lt+E|J  
approval                                    批准，核准 1
NG[   
assertion                                    (会计报表上的)认定；确认 =(~*8
hJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *y(UI/c  
asset                                                 资产，财产  fOKAy'  
asset restructuring                             资产重组 S;/pm$?/  
assignment of duties                                 职责的划分 foBF]7Bz?  
assistant                                     助理，助理人员 DZ $O%  
associated company                                 联属公司，联营公司 zo8&(XS  
association                                        联合，结合；协会，社团 U6o]7j&6  
assumption                                       假设，假定 _,v>P2)  
at a given date                                         在某一特定时日 9xK#(M  
attestation                                         鉴证，公证 "rc QS H  
attestation service                             鉴证服务 ;mr*$Iu7|  
audit adjustment                                审计调整 |Om9(xT  
audit areas                                        审计领域 !s !el;G  
audit conclusion                                审计结论 knzo6  
audit effectiveness                             审计效果 E(z|LS*3  
audit efficiency                                  审计效率 (LMT'  
audit engagement letter                      审计业务约定书 [g}
0.J`_  
audit evidence                                          审计证据 $VP\Ac,!  
audit fee                                    审计费 U]B-B+
-  
audit files                                          审计档案 h#dfhcU>  
audit findings                                     审计中发现的事项 6OJhF7\0&  
audit implementation stage                        审计实施阶段 c
/=\YeR  
audit mark                                        审计标识 @7;}6,)  
audit materiality                                 审计重要性 hFan$W$  
audit method                                     审计方法 (=Oo=8\  
audit objective                                         审计目标，审计目的 sHV?njZd  
audit of financial statements                      会计报表审计，财务报表审计 Eg2SC?5
 
audit opinion                                     审计意见 eht>4)  
audit period                                      被审计期间，被审计年度 90-s@a3B-j  
audit plan                                          审计计划 ]3Ibl^J  
audit planning                                    编制审计计划，制定审计计划，审计计划 jK% Lewq  
audit planning stage                                  审计计划阶段 meXwmO  
audit procedure                                审计程序 sPl3JP&s  
audit programme                               审计程序表，具体审计计划 >5TXLOYZ  
audit report                                       审计报告 YN7OQqa  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 " YOl6n  
audit report with a qualified opinion                 有保留意见的审计报告 U7e2NES  
audit report with an adverse opinion                否定意见的审计报告 3qDbfO[  
audit report with dual dates                      双重日期审计报告 )c 79&S  
audit reporting stage                                 审计报告阶段 rJB/)4 mE  
audit responsibility                                   审计责任 Z.rhM[*+0C  
audit results                                      审计结果 I>6zX  
audit risk                                          审计风险 <xrya_R?  
audit sampling                                          审计抽样 gR_Ex
s'K  
audit sampling techniques                         审计抽样方法，审计抽样技术 *+00  
audit strategies                                  审计策略 W59xe&l  
audit summary                                         审计总结，审计小结 l<(jm{q?u  
audit team                                         审计小组 rt?*eC1b+Z  
audit test                                    审计测试 CL?=j| E a  
audit trail                                          审计轨迹 RMid}BRE  
audit work                                        审计工作 b`}hw"f  
audit working paper                                 审计工作底稿 83aWMmA(1  
audited financial statement                        审计会计报表，已审计财务报表 CHjm7  
Auditing Guidelines (the～)                      审计规范指南 (h[. Ie  
auditing standards                             审计准则 y@AUSh;  
audit-oriented working paper                          (审计)业务类工作底稿 lS!O(NzqE'  
authorisation                                     授权 j0n.+CO-{  
authorisation of transaction                       交易的授权 A!uiM*"W  
availability                                         可获得性 IJ:JH=8  
B 7<K=G2_:  
balance                                      余额；差额；平衡  H =&K_  
balance sheet                                    资产负债表 LY#V)f  
bank                                                 银行 xJFcW+  
bank account                                    银行账户，银行户头 HV]u9nrt#  
bank statement                                 银行对账单 Zw<<p|{)<  
barter transaction                              易货交易，以物换物交易 >66 `hZ  
basis of audit                                    审计依据 7&w[h4Lw  
basis of preparation                                (会计报表的)编制基础 [o7Qr?RN  
book of account                               账目，账簿 [9F  
borrowing                                         借款，贷款，借债 0bSnD|#I  
branch                                              分支，分支机构，分店 v_pFI8Cz)  
brought forward                                (账户余额等的)承上年，承上期，承上页 I= cayR  
budget                                              预算 t8.
3  
building                                      建筑物；大楼 8.7lc2aX  
business conditions                                  业务情况，经营情况 M=4b  
business licence                               (企业等的)营业执照 qd~9uo&[Ig  
business relation                                业务关系 S/l6 c P  

Ka%#RNW  

呵呵，学下，谢谢分享