[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 a"0'cgB}  
　　 G!IJ#|D:~  
审计词汇英汉对照 H"> }yD  
   *S4*FH;8  
A (T0%H<#+  
[Lo}_v&  
!'EE
8Tp~F  
ability to continue as a going concern               持续经营能力 1(z+*`"WB&  
acceptability                                     可接受性，可接受程度 &O.S ;b*+  
acceptable level of detection risk                     检查风险的可接受水平 VR9C< tMSi  
acceptance of engagement                       接受委托 y:8*!}fR  
accepting the engagement for the first time              首次接受委托 &D~70N\L  
access to asset                                         对资产的接触 FucLcq2Z  
according to                                     根据，依据，依照 ,, G6L{&
Z  
account balance                                账户余额 o$DJL11E  
account for                                       对……进行会计处理，核算；解释 MM%c  
accounting                                        会计，会计学 Ka\%kB>*`  
accounting advisory serve                        会计咨询服务  !(<Yc5  
accounting firm                                 会计师事务所 K r&HT,>B  
accounting information                      会计信息，会计资料 \WVrn>%xu  
accounting period                             会计期间 GlVD!0  
accounting policies                                   会计政策 i XI:yE;  
accounting professional bodies                 会计职业组织，会计职业团体 3q.O^`y FU  
accounting records                                   会计记录 \'40u|f  
accounting responsibility                           会计责任 v+|N7  
accounting service                             会计服务 :#QYwb~  
accounting standards                                会计准则 N5=; PZub  
Accounting Standards for Business Enterprises       企业会计准则 nEM>*;iE   
accounting system                             会计系统 43Yav+G(+  
accounting treatment                                会计处理 |0mVK
`  
accuracy                                    准确性，精确性 j5:{H4?  
additional audit procedures                      追加审计程序 )5 j%."  
addressee                                         收件人，收信人 Oj*3'?<7=  
Administration of State-owned Assets  (the～)     国有资产管理局 &@xixbg  
administrative laws and regulations                 行政法规 _KkLH\1g$  
adverse impact                                 不利影响，负面影响 A8R}W=  
adverse opinion                                反对意见 O9k9h RE]z  
advisory group                                  咨询组，顾问组 WoiK _Ud  
agency fee                                        代理费，代理费用 _azg 0.)  
aggregate                                          总计，合计为…… *_z5Pa`A  
alternation of document and record                 变造文件和记录 lc=C  
alternative audit procedures                      替代审计程序，备选审计程序 ^V~rS8]gj  
amend                                              修改，修订 YGObTIGJvf  
amortisation                                      摊销 T}X#I'Z  
analytical capacity                             分析能力 .sA?}H#wb  
analytical procedures                               分析性程序 t "J"G@1)  
annual financial statements                        年度会计报表，年度财务报表 n@xDF a  
appendix                                          附录，附表 qF(F<$B  
applicable                                         适用的 DH_Mll>  
applicable laws and regulations                 适用的法规 5xi f0h-`  
application systems                                  应用系统 XX,iT~+-  
apply consistently                              一贯地执行，一贯地实施 MX?K3=j @>  
appropriate                                       适当的，合适的； V>j6Juh  
征用，挪用 3I?? K)Yl  
appropriate authorization                          适当的授权 RvYH(!pQ  
appropriateness of audit evidence                    审计证据的适当性 ++
:vO  
approval                                    批准，核准 ` =!&9o  
assertion                                    (会计报表上的)认定；确认 +!V*{<K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +xwz .:::  
asset                                                 资产，财产 jl=<Q.Mm7  
asset restructuring                             资产重组 d9[*&[2J|  
assignment of duties                                 职责的划分 9 I> 3p4]  
assistant                                     助理，助理人员 OedL?4  
associated company                                 联属公司，联营公司 tZ[Y~],F  
association                                        联合，结合；协会，社团 Gv}*Tw$  
assumption                                       假设，假定 +n]U3b  
at a given date                                         在某一特定时日
s&p*.I]@>  
attestation                                         鉴证，公证 #{GUu',?&  
attestation service                             鉴证服务 @xW)&d\'  
audit adjustment                                审计调整 dx@#6Fhy  
audit areas                                        审计领域 ky#d`   
audit conclusion                                审计结论 > '/G:\M>A  
audit effectiveness                             审计效果 WJZW5 Xt  
audit efficiency                                  审计效率 |8 h<Ls_  
audit engagement letter                      审计业务约定书 Ay!=Yk^~  
audit evidence                                          审计证据 "';'*x  
audit fee                                    审计费
~<3qsA..  
audit files                                          审计档案 qu8i Jq  
audit findings                                     审计中发现的事项 b1jh2
pG(V  
audit implementation stage                        审计实施阶段 h%(dT/jPL)  
audit mark                                        审计标识 N7*JL2Rnq  
audit materiality                                 审计重要性 3KfZI &g  
audit method                                     审计方法 r+0"1\f3  
audit objective                                         审计目标，审计目的 0%}$@H5i  
audit of financial statements                      会计报表审计，财务报表审计 fM_aDSRa!H  
audit opinion                                     审计意见 C8y 3T/G  
audit period                                      被审计期间，被审计年度 3Qe:d_  
audit plan                                          审计计划 J1Mm,LTO  
audit planning                                    编制审计计划，制定审计计划，审计计划 r^&{0c&o  
audit planning stage                                  审计计划阶段 'bkecC  
audit procedure                                审计程序 Y*O7lZuF%  
audit programme                               审计程序表，具体审计计划 XZA3TZ  
audit report                                       审计报告 iqghcY)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tuK"}HepB  
audit report with a qualified opinion                 有保留意见的审计报告 7CABM  
audit report with an adverse opinion                否定意见的审计报告 #;a 1=8H  
audit report with dual dates                      双重日期审计报告 <dDGV>n4;  
audit reporting stage                                 审计报告阶段 6!/e_a  
audit responsibility                                   审计责任 9
'Y~! vY  
audit results                                      审计结果 X}_}`wIn  
audit risk                                          审计风险 3`J?as@^8  
audit sampling                                          审计抽样 ?b:J6(-  
audit sampling techniques                         审计抽样方法，审计抽样技术 kYz)h  
audit strategies                                  审计策略 'rRo2oTN  
audit summary                                         审计总结，审计小结 _$0<]O$  
audit team                                         审计小组 *4 r 1g+0  
audit test                                    审计测试 
._=Pa)T  
audit trail                                          审计轨迹 a|32Pn  
audit work                                        审计工作 1okL]VrI  
audit working paper                                 审计工作底稿 09eS&J<R  
audited financial statement                        审计会计报表，已审计财务报表 @h X  
Auditing Guidelines (the～)                      审计规范指南 G[r_|-^S  
auditing standards                             审计准则 (}"r 5  
audit-oriented working paper                          (审计)业务类工作底稿 WO)rJr!C  
authorisation                                     授权 4CS9vv)9R  
authorisation of transaction                       交易的授权 0X `Qt[  
availability                                         可获得性 Mvrc[s+o  
B G|Ic6Sd  
balance                                      余额；差额；平衡 0(ZER sP  
balance sheet                                    资产负债表 vd SV6p.d  
bank                                                 银行 9]VUQl9gh  
bank account                                    银行账户，银行户头 sZPPS&KoP3  
bank statement                                 银行对账单 6/T hbD-C  
barter transaction                              易货交易，以物换物交易 85m[^WGyh  
basis of audit                                    审计依据 [E2afC>zrl  
basis of preparation                                (会计报表的)编制基础 q*Yh_IT.I  
book of account                               账目，账簿 )}=`Gx5+  
borrowing                                         借款，贷款，借债 2K!3+D"  
branch                                              分支，分支机构，分店 "Q A#  
brought forward                                (账户余额等的)承上年，承上期，承上页 PLKp<kg  
budget                                              预算 wS <d8gw  
building                                      建筑物；大楼 @
YMef`T:  
business conditions                                  业务情况，经营情况 0lF.!\9  
business licence                               (企业等的)营业执照 <G{m=  
business relation                                业务关系 %(Nu"3|$K=  
B+iVK(j'[v  

呵呵，学下，谢谢分享