[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 0 4ceDe  
　　 ,=u!hg  
审计词汇英汉对照 sEb*GF*.V  
   IjPtJwW`A  
A *6(/5V  
 #
3C]"  
Re;[S[D7  
ability to continue as a going concern               持续经营能力 /u"K`y/*j\  
acceptability                                     可接受性，可接受程度 UWgPQ%}  
acceptable level of detection risk                     检查风险的可接受水平 gE&83i"  
acceptance of engagement                       接受委托 ,PWMl[X  
accepting the engagement for the first time              首次接受委托 E_xCRfw_i]  
access to asset                                         对资产的接触 GKXd"8z]  
according to                                     根据，依据，依照 DS<
E:'N  
account balance                                账户余额 ] D>\Z(b
 
account for                                       对……进行会计处理，核算；解释 0$R}_Ok  
accounting                                        会计，会计学 ,7Q b24A  
accounting advisory serve                        会计咨询服务
(Ixmg=C6y  
accounting firm                                 会计师事务所 AbMf8$$3SH  
accounting information                      会计信息，会计资料 *kGk.a=  
accounting period                             会计期间 )k6z  
accounting policies                                   会计政策 bmRp)CYd  
accounting professional bodies                 会计职业组织，会计职业团体 ynq^ztBVe  
accounting records                                   会计记录 0@jhNtL  
accounting responsibility                           会计责任 c_6~zb?k+m  
accounting service                             会计服务 3r2e_?m  
accounting standards                                会计准则 rV/! VJ6x  
Accounting Standards for Business Enterprises       企业会计准则 [@/x   
accounting system                             会计系统 O=}jg0k  
accounting treatment                                会计处理 V(!-xu1,  
accuracy                                    准确性，精确性 u$V@akk  
additional audit procedures                      追加审计程序  u3vw[k  
addressee                                         收件人，收信人 ?Hf8<C}3  
Administration of State-owned Assets  (the～)     国有资产管理局 Q$S|LC  
administrative laws and regulations                 行政法规 ]%6X E)  
adverse impact                                 不利影响，负面影响 G8CM  
adverse opinion                                反对意见 oe1$;K>.7  
advisory group                                  咨询组，顾问组 "&TN}SBW  
agency fee                                        代理费，代理费用 !X{>?.@~  
aggregate                                          总计，合计为…… )WF*fcx{  
alternation of document and record                 变造文件和记录 =(as{,j  
alternative audit procedures                      替代审计程序，备选审计程序 VL@e
R9}9K  
amend                                              修改，修订 X_ J(P?  
amortisation                                      摊销 "xMnD(p  
analytical capacity                             分析能力 I#:4H2H6  
analytical procedures                               分析性程序 -W"w  
annual financial statements                        年度会计报表，年度财务报表 -* piC(  
appendix                                          附录，附表 8CGjI?j  
applicable                                         适用的 v?#W/].C+  
applicable laws and regulations                 适用的法规 sG k'G573  
application systems                                  应用系统 s#C~HK  
apply consistently                              一贯地执行，一贯地实施 !L55S03  
appropriate                                       适当的，合适的； \QMRuR.  
征用，挪用 :LMLY<8>9  
appropriate authorization                          适当的授权 af;~<oa  
appropriateness of audit evidence                    审计证据的适当性 GPU,.s"&(  
approval                                    批准，核准 ,mvU`>Ry  
assertion                                    (会计报表上的)认定；确认 uY$BZEuAZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JQ"w{O  
asset                                                 资产，财产 ]@mV9:n{  
asset restructuring                             资产重组 $n9Bp'<  
assignment of duties                                 职责的划分 `RLn)a  
assistant                                     助理，助理人员 KIHr%  
associated company                                 联属公司，联营公司 A{KF<Omu  
association                                        联合，结合；协会，社团 lX|d:HFtP  
assumption                                       假设，假定 :x@j)&  
at a given date                                         在某一特定时日 CUZ ;<Pn  
attestation                                         鉴证，公证 u
+,  
attestation service                             鉴证服务 &0%x6vea  
audit adjustment                                审计调整 ]='zY3  
audit areas                                        审计领域 )2y# cM*  
audit conclusion                                审计结论 tG(!d$^  
audit effectiveness                             审计效果 T!Eyq,]  
audit efficiency                                  审计效率 ,7w[r<7  
audit engagement letter                      审计业务约定书 tU>?j1  
audit evidence                                          审计证据 {Z{!tR?+  
audit fee                                    审计费 M"<B@p]rk:  
audit files                                          审计档案 nEboet-#D0  
audit findings                                     审计中发现的事项 `_5{: 9N$  
audit implementation stage                        审计实施阶段 ^Jdji:  
audit mark                                        审计标识 3=xN)j#B  
audit materiality                                 审计重要性 +*ZF52hy|  
audit method                                     审计方法 6,UW5389  
audit objective                                         审计目标，审计目的 :7jDgqn^|i  
audit of financial statements                      会计报表审计，财务报表审计 a+
lGN  
audit opinion                                     审计意见 A

vn)%9  
audit period                                      被审计期间，被审计年度 l5esx#([*R  
audit plan                                          审计计划 KO5! (vi@  
audit planning                                    编制审计计划，制定审计计划，审计计划 gj-MkeI)  
audit planning stage                                  审计计划阶段 W]=$0'  
audit procedure                                审计程序 [5sa1$n96G  
audit programme                               审计程序表，具体审计计划 UbSAyf  
audit report                                       审计报告 )r.4`5Rc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wj#A#[
e  
audit report with a qualified opinion                 有保留意见的审计报告 QFX )Nov];  
audit report with an adverse opinion                否定意见的审计报告 A/w7(  
audit report with dual dates                      双重日期审计报告 ;f+bIYQz  
audit reporting stage                                 审计报告阶段 ;{hE]jReH  
audit responsibility                                   审计责任 &'d3Yt  
audit results                                      审计结果 Emx`+9  
audit risk                                          审计风险 m6^n8%  
audit sampling                                          审计抽样 78-D/WY/X  
audit sampling techniques                         审计抽样方法，审计抽样技术 2u?k;"]V  
audit strategies                                  审计策略 :FqHMN  
audit summary                                         审计总结，审计小结 z*B-`i.  
audit team                                         审计小组 j$jgEtPK9=  
audit test                                    审计测试 xY94v  
audit trail                                          审计轨迹 uKE?VNC]  
audit work                                        审计工作 s(MLBV5)w  
audit working paper                                 审计工作底稿 65||]
l  
audited financial statement                        审计会计报表，已审计财务报表 N#zh$0!8bJ  
Auditing Guidelines (the～)                      审计规范指南 7\nR'MOZ  
auditing standards                             审计准则 rwSmdJ~  
audit-oriented working paper                          (审计)业务类工作底稿 sxFkpf_h  
authorisation                                     授权 \:@yfI@  
authorisation of transaction                       交易的授权 T?Y/0znB*  
availability                                         可获得性 WG=~GDS>  
B {Jn*{5tZ>  
balance                                      余额；差额；平衡 W2W4 w  
balance sheet                                    资产负债表 ;;? Zd  
bank                                                 银行 G~N$bF^R)  
bank account                                    银行账户，银行户头 O[O[E}8#  
bank statement                                 银行对账单 5 i;n:&Y  
barter transaction                              易货交易，以物换物交易 qGrUS_~q*  
basis of audit                                    审计依据 }Z Nyd  
basis of preparation                                (会计报表的)编制基础 (Ceq@
eAlT  
book of account                               账目，账簿 _m2p>(N|  
borrowing                                         借款，贷款，借债 QdtGFY4f,  
branch                                              分支，分支机构，分店
Os>^z@x  
brought forward                                (账户余额等的)承上年，承上期，承上页 wseb]=U  
budget                                              预算 fA{t\   
building                                      建筑物；大楼 (f `zd.  
business conditions                                  业务情况，经营情况 E\lel4ai  
business licence                               (企业等的)营业执照
.qGfLvx%  
business relation                                业务关系 w9Z,3J6r  
asd3J  

呵呵，学下，谢谢分享