[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 ZOXIT(mg  
　　 g.c8FP+  
审计词汇英汉对照 yme^b ;a  
   ~c)~015`  
A #_Z$2L"U  
r:&`$8$  
o&AM2U
/?  
ability to continue as a going concern               持续经营能力 G7--v,R1x  
acceptability                                     可接受性，可接受程度 7XKY]|S,'  
acceptable level of detection risk                     检查风险的可接受水平 Ev7J+TmXM  
acceptance of engagement                       接受委托 -C(
b,F%%  
accepting the engagement for the first time              首次接受委托 +aF}oA&X[  
access to asset                                         对资产的接触 }ENR{vz$A  
according to                                     根据，依据，依照 V-n&oCS+f  
account balance                                账户余额 Xc"&0v%;#  
account for                                       对……进行会计处理，核算；解释 |#1(Z-}  
accounting                                        会计，会计学 ]EwVpvTw  
accounting advisory serve                        会计咨询服务 b=~i)`  
accounting firm                                 会计师事务所 h~{aGo  
accounting information                      会计信息，会计资料 7eWk7&Xul  
accounting period                             会计期间 WDFjp  
accounting policies                                   会计政策 [ =B$5%A  
accounting professional bodies                 会计职业组织，会计职业团体 p.+ho~sC,.  
accounting records                                   会计记录 $zB[B;-!$  
accounting responsibility                           会计责任 S=_vv)6+4  
accounting service                             会计服务 lds-T  
accounting standards                                会计准则 54 >-  
Accounting Standards for Business Enterprises       企业会计准则 ={LMdC~5X  
accounting system                             会计系统 x.8TRMk^  
accounting treatment                                会计处理 E0`Lg c  
accuracy                                    准确性，精确性 8NaqZ+5x  
additional audit procedures                      追加审计程序 Z|%_oR~b|  
addressee                                         收件人，收信人 EkGQ(fZ1|  
Administration of State-owned Assets  (the～)     国有资产管理局 N3u((
y/  
administrative laws and regulations                 行政法规 kP/M<X"  
adverse impact                                 不利影响，负面影响 6s0_#wZC  
adverse opinion                                反对意见 5M9 I,  
advisory group                                  咨询组，顾问组 s'kDk2r  
agency fee                                        代理费，代理费用 rQ7+q;[J  
aggregate                                          总计，合计为…… b~nAP
Y6  
alternation of document and record                 变造文件和记录 ~ek$
C  
alternative audit procedures                      替代审计程序，备选审计程序 ) (y)A[  
amend                                              修改，修订 uV 7BK+[O  
amortisation                                      摊销 H[ DUZ,J  
analytical capacity                             分析能力 @6l%,N<fou  
analytical procedures                               分析性程序 JyR/1 W  
annual financial statements                        年度会计报表，年度财务报表 pABs!A`N  
appendix                                          附录，附表 ^"J8r W6[  
applicable                                         适用的 l}$ U])an#  
applicable laws and regulations                 适用的法规 !S&L*OH,  
application systems                                  应用系统 5]M>8ll  
apply consistently                              一贯地执行，一贯地实施 *N{emwIq  
appropriate                                       适当的，合适的； gi0W;q  
征用，挪用 |&Ym@Jyj  
appropriate authorization                          适当的授权 keB&Bjd&  
appropriateness of audit evidence                    审计证据的适当性 i hh/sPi  
approval                                    批准，核准 sZW^!
z  
assertion                                    (会计报表上的)认定；确认 O(+phRwJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u|4$+QiD  
asset                                                 资产，财产 F <hJp,q9  
asset restructuring                             资产重组 l x,"EOP  
assignment of duties                                 职责的划分 Nbp!teH6
  
assistant                                     助理，助理人员 -?(E_^ng  
associated company                                 联属公司，联营公司 61xs%kxb..  
association                                        联合，结合；协会，社团 bQ~j=\[r  
assumption                                       假设，假定 B" 3dQwQ  
at a given date                                         在某一特定时日 Z!U)I-x&  
attestation                                         鉴证，公证 >3c@x  
attestation service                             鉴证服务 @:KJYm[  
audit adjustment                                审计调整 ,\qs4&  
audit areas                                        审计领域 _x!7}O#k  
audit conclusion                                审计结论 JA)] _H P  
audit effectiveness                             审计效果 xhRngHU\z<  
audit efficiency                                  审计效率 n> ^[T[.S  
audit engagement letter                      审计业务约定书 1UKg=A-q  
audit evidence                                          审计证据 otk}y8  
audit fee                                    审计费 EY \H=@A  
audit files                                          审计档案 }<dRj  
audit findings                                     审计中发现的事项 =b/L?dR.-  
audit implementation stage                        审计实施阶段 }[M`uZ  
audit mark                                        审计标识 n5{Xj:}  
audit materiality                                 审计重要性 -YsLd 9^4  
audit method                                     审计方法 =C~/7N,lW]  
audit objective                                         审计目标，审计目的 3Kn_mL3V-  
audit of financial statements                      会计报表审计，财务报表审计 $^@)  
audit opinion                                     审计意见 zA[0mkC?$  
audit period                                      被审计期间，被审计年度 rD*sl}  
audit plan                                          审计计划 T8^5=/  
audit planning                                    编制审计计划，制定审计计划，审计计划 E8-P"`Qba  
audit planning stage                                  审计计划阶段 lGVEpCS}  
audit procedure                                审计程序 F+@5C:<?  
audit programme                               审计程序表，具体审计计划 '3?\K3S4i  
audit report                                       审计报告 }Q";aU0^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @'|)~,"bx  
audit report with a qualified opinion                 有保留意见的审计报告 .-<k>9S7_  
audit report with an adverse opinion                否定意见的审计报告 8
O Soel  
audit report with dual dates                      双重日期审计报告 -=(!g&0  
audit reporting stage                                 审计报告阶段 Kw#i),M  
audit responsibility                                   审计责任 c 9jGq  
audit results                                      审计结果 &8z[`JW,T  
audit risk                                          审计风险 yV"ZRrjO'Z  
audit sampling                                          审计抽样 A,`8#-AX  
audit sampling techniques                         审计抽样方法，审计抽样技术 DZ_lW  
audit strategies                                  审计策略 ,u/aT5\_  
audit summary                                         审计总结，审计小结 @WI2hHD  
audit team                                         审计小组 HQB( *  
audit test                                    审计测试 1|ra&(=)  
audit trail                                          审计轨迹 u?+Kkk
k  
audit work                                        审计工作 #y%!\1M/:A  
audit working paper                                 审计工作底稿 ~j<+k4I~  
audited financial statement                        审计会计报表，已审计财务报表 i@4~.iZ8  
Auditing Guidelines (the～)                      审计规范指南 }X=[WCKU  
auditing standards                             审计准则 !tp1:'KG  
audit-oriented working paper                          (审计)业务类工作底稿 8KR ba4[  
authorisation                                     授权 e/^=U7:io  
authorisation of transaction                       交易的授权 kS!viJwtT  
availability                                         可获得性 VH[hsj  
B LU9A#  
balance                                      余额；差额；平衡 'z$
Q rFW  
balance sheet                                    资产负债表 !=N"v D*  
bank                                                 银行 CjiVnWSz<  
bank account                                    银行账户，银行户头 ="g*\s?r  
bank statement                                 银行对账单 R%'^gFk8  
barter transaction                              易货交易，以物换物交易 HB7;0yt`:  
basis of audit                                    审计依据 aAB`G3  
basis of preparation                                (会计报表的)编制基础 yUp,NfS]o  
book of account                               账目，账簿 [h,QBz  
borrowing                                         借款，贷款，借债 n-%s8aaVf  
branch                                              分支，分支机构，分店 qB CK40   
brought forward                                (账户余额等的)承上年，承上期，承上页 rSJ9v:  
budget                                              预算 WH= EPOR,  
building                                      建筑物；大楼 3:C o
Z  
business conditions                                  业务情况，经营情况 ? 8LXP  
business licence                               (企业等的)营业执照 ma((2My'H  
business relation                                业务关系 pbU!dOU~e  
=X.9,$Y  

呵呵，学下，谢谢分享