[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 !BQ:R(w  
　　 o<J_?7c~}  
审计词汇英汉对照 g_T[m*  
   t%B ,ATW  
A N~Kl{">`  
GfG!CG^%  
{[i 37DN  
ability to continue as a going concern               持续经营能力 vv9=g*"j  
acceptability                                     可接受性，可接受程度 <<ze84E  
acceptable level of detection risk                     检查风险的可接受水平 GadZ!_.f  
acceptance of engagement                       接受委托 -0tHc=\u(  
accepting the engagement for the first time              首次接受委托 DbL=2  
access to asset                                         对资产的接触 s={jwI50  
according to                                     根据，依据，依照 nc0!ag  
account balance                                账户余额 xDJs0P4  
account for                                       对……进行会计处理，核算；解释 pOe"S  
accounting                                        会计，会计学 t+2!"Jr  
accounting advisory serve                        会计咨询服务 (,i&pgVZ  
accounting firm                                 会计师事务所 KA"D2j9wn  
accounting information                      会计信息，会计资料 \["'%8[:gR  
accounting period                             会计期间 V>Zw" #Q  
accounting policies                                   会计政策 t/3t69\x  
accounting professional bodies                 会计职业组织，会计职业团体 tbNIl cAWS  
accounting records                                   会计记录 A<+veqb4  
accounting responsibility                           会计责任 #y?iUv  
accounting service                             会计服务 S(c&XJR  
accounting standards                                会计准则 sXpA^pT"T  
Accounting Standards for Business Enterprises       企业会计准则 <z=d5g{n  
accounting system                             会计系统 sK&[sN33  
accounting treatment                                会计处理 [Ju5O[o  
accuracy                                    准确性，精确性 ly8IrgtKy  
additional audit procedures                      追加审计程序 YyF=u~l  
addressee                                         收件人，收信人 Aw
C"c '  
Administration of State-owned Assets  (the～)     国有资产管理局 &* Aems{-  
administrative laws and regulations                 行政法规 &2,0?ra2&  
adverse impact                                 不利影响，负面影响 8,l~e8&  
adverse opinion                                反对意见 g~A~|di|  
advisory group                                  咨询组，顾问组 wB~5&:]jr  
agency fee                                        代理费，代理费用 kt0ma
/QpP  
aggregate                                          总计，合计为…… 6UXDIg=  
alternation of document and record                 变造文件和记录 qkg`4'rLg  
alternative audit procedures                      替代审计程序，备选审计程序 BbV@ziL  
amend                                              修改，修订 c^?+"7oO0  
amortisation                                      摊销 A:?|\ r  
analytical capacity                             分析能力 XEB1%. p  
analytical procedures                               分析性程序 .}O _5b(  
annual financial statements                        年度会计报表，年度财务报表 UP})j.z  
appendix                                          附录，附表 ;ye5HlH}.  
applicable                                         适用的 Vzs_g]V  
applicable laws and regulations                 适用的法规 {tN?)~ZQ  
application systems                                  应用系统 f\{ynC2m  
apply consistently                              一贯地执行，一贯地实施 X}W4dpU,  
appropriate                                       适当的，合适的； n@`:"j%s_  
征用，挪用 dpTeF`N  
appropriate authorization                          适当的授权 t.ci!#/d  
appropriateness of audit evidence                    审计证据的适当性 Hk
v4^|  
approval                                    批准，核准 [ |&V$   
assertion                                    (会计报表上的)认定；确认 wUj#ACqB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XuY#EJbZ  
asset                                                 资产，财产 {?zBc E:  
asset restructuring                             资产重组 65>1f  
assignment of duties                                 职责的划分 8vK$]e36  
assistant                                     助理，助理人员 KH~o0 W  
associated company                                 联属公司，联营公司 LO&/U4:  
association                                        联合，结合；协会，社团 REj<2Lo  
assumption                                       假设，假定 ,8Yc@P_O  
at a given date                                         在某一特定时日 9r e fv  
attestation                                         鉴证，公证 (9phRo)>  
attestation service                             鉴证服务 G|h@O'  
audit adjustment                                审计调整 c=52*&  
audit areas                                        审计领域 y;r{0lTB  
audit conclusion                                审计结论 [

2 y xTK  
audit effectiveness                             审计效果 NhgzU+)+  
audit efficiency                                  审计效率 {wNNp't7  
audit engagement letter                      审计业务约定书 T[<deQ  
audit evidence                                          审计证据 h5do?b v!  
audit fee                                    审计费 )v+R+3<  
audit files                                          审计档案 jk\04k  
audit findings                                     审计中发现的事项 U=G}@Y  
audit implementation stage                        审计实施阶段 .C=I~Z  
audit mark                                        审计标识 z5|m`$gy  
audit materiality                                 审计重要性 a*g7uaoP  
audit method                                     审计方法 (z:DT
e  
audit objective                                         审计目标，审计目的 dP7nR1GS  
audit of financial statements                      会计报表审计，财务报表审计 m,"N4a@  
audit opinion                                     审计意见 'WC> _L  
audit period                                      被审计期间，被审计年度 b;O@|HK&~  
audit plan                                          审计计划 6zf3A:]&{  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?: XY3!{  
audit planning stage                                  审计计划阶段 XS&oW  
audit procedure                                审计程序 !SxZN dv  
audit programme                               审计程序表，具体审计计划 JR_s-&GaM  
audit report                                       审计报告 @_L:W1[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8do7`mN  
audit report with a qualified opinion                 有保留意见的审计报告 Ol@ssm  
audit report with an adverse opinion                否定意见的审计报告 nz}}m^-j  
audit report with dual dates                      双重日期审计报告 5x}XiMM  
audit reporting stage                                 审计报告阶段 (=/%_jj  
audit responsibility                                   审计责任 WYayr1   
audit results                                      审计结果 5{esL4k  
audit risk                                          审计风险 ui[E,W~  
audit sampling                                          审计抽样 p#  4@  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]5_6m;g  
audit strategies                                  审计策略 jlA?JB  
audit summary                                         审计总结，审计小结 n_qDg  
audit team                                         审计小组 e+? -#  
audit test                                    审计测试 ,Q2?Z:l  
audit trail                                          审计轨迹 @#?w>38y  
audit work                                        审计工作 /ad]p
dF  
audit working paper                                 审计工作底稿 yE6EoC^  
audited financial statement                        审计会计报表，已审计财务报表 YO3$I!(  
Auditing Guidelines (the～)                      审计规范指南 B4>kx#LR  
auditing standards                             审计准则 <8SRt-Cr  
audit-oriented working paper                          (审计)业务类工作底稿 [/F igr]  
authorisation                                     授权 (oiF05n h  
authorisation of transaction                       交易的授权 sgRD]SF  
availability                                         可获得性 TSp;VrOP  
B Tam\,j  
balance                                      余额；差额；平衡 Idzr
QP  
balance sheet                                    资产负债表 B\ITXmd   
bank                                                 银行 fho$:S  
bank account                                    银行账户，银行户头 V.f'C w  
bank statement                                 银行对账单 
 -l ?J  
barter transaction                              易货交易，以物换物交易 
`H7V['
 
basis of audit                                    审计依据 M10u?  
basis of preparation                                (会计报表的)编制基础 |9D;2N(&!  
book of account                               账目，账簿 cfg_xrW0^  
borrowing                                         借款，贷款，借债 L 2Z9g`>  
branch                                              分支，分支机构，分店 YdT-E  
brought forward                                (账户余额等的)承上年，承上期，承上页 Bv)4YU
 
budget                                              预算 } XJZw|n  
building                                      建筑物；大楼 Y>N`(  
business conditions                                  业务情况，经营情况 ,M)NC%0X  
business licence                               (企业等的)营业执照 vA(')"DDT  
business relation                                业务关系 u>cU*E4/  
EXrOP]Kl  

呵呵，学下，谢谢分享