[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 mE\)j*Nnv  
　　 q2b>Z6!5  
审计词汇英汉对照 )O],$\u  
   23d*;ri5  
A BT)PD9CN(  
Tnv,$KOhs  
S5BS![-QK  
ability to continue as a going concern               持续经营能力 d>gQgQ;g  
acceptability                                     可接受性，可接受程度 CJjT-(a  
acceptable level of detection risk                     检查风险的可接受水平 D\^mh{q(  
acceptance of engagement                       接受委托 9!_JV;2  
accepting the engagement for the first time              首次接受委托 0"}=A,o(w  
access to asset                                         对资产的接触 4|&_i)S-Y  
according to                                     根据，依据，依照 U5 ia|V  
account balance                                账户余额 9Y:Iha`$w  
account for                                       对……进行会计处理，核算；解释 A("\m>g$b  
accounting                                        会计，会计学 o2D;EUsNX  
accounting advisory serve                        会计咨询服务 *ESi~7;#  
accounting firm                                 会计师事务所 MQe|\SMd  
accounting information                      会计信息，会计资料 (A )f r4  
accounting period                             会计期间  :yw8_D3  
accounting policies                                   会计政策 wRdN(`;v  
accounting professional bodies                 会计职业组织，会计职业团体 1Ep7CV-n}  
accounting records                                   会计记录 \kZ@2.pN  
accounting responsibility                           会计责任 C);3GPp  
accounting service                             会计服务 +[ng99p  
accounting standards                                会计准则 &^`[$LtYd  
Accounting Standards for Business Enterprises       企业会计准则 6u'E}hAx|  
accounting system                             会计系统 Aj8zFt]  
accounting treatment                                会计处理 63(XCO  
accuracy                                    准确性，精确性 X$Shi *U[  
additional audit procedures                      追加审计程序 75pn1*"gQ  
addressee                                         收件人，收信人 ;}lsD1S:  
Administration of State-owned Assets  (the～)     国有资产管理局 7g5Pc_  
administrative laws and regulations                 行政法规 -_xTs(;|8  
adverse impact                                 不利影响，负面影响 eiCmd =O7  
adverse opinion                                反对意见 rB-R(2 CCN  
advisory group                                  咨询组，顾问组 Q\
W)}  
agency fee                                        代理费，代理费用 DUSQh+C  
aggregate                                          总计，合计为…… P2&0bNY  
alternation of document and record                 变造文件和记录 j u&v4]  
alternative audit procedures                      替代审计程序，备选审计程序 A
{dqB  
amend                                              修改，修订 {Mb2X^@7  
amortisation                                      摊销 <Mndr8 H  
analytical capacity                             分析能力 mBEMwJ}O`  
analytical procedures                               分析性程序 ?E,-P!&R  
annual financial statements                        年度会计报表，年度财务报表 #)#J`s1R  
appendix                                          附录，附表 ]Q
,&7D Ah  
applicable                                         适用的 R|k:8v{V=  
applicable laws and regulations                 适用的法规 B8unF=u  
application systems                                  应用系统 c'XSs  
apply consistently                              一贯地执行，一贯地实施 p1[|5r5Day  
appropriate                                       适当的，合适的； HWIn.i j  
征用，挪用 j<QK1d17  
appropriate authorization                          适当的授权 yf[1?{iVo  
appropriateness of audit evidence                    审计证据的适当性 ~
# \{'<  
approval                                    批准，核准 DQ}&J  
assertion                                    (会计报表上的)认定；确认 R_9M-RP6*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }~Do0XUH  
asset                                                 资产，财产 ^F qs,^~W  
asset restructuring                             资产重组 aTfc>A;  
assignment of duties                                 职责的划分 2I3H?Lrx!m  
assistant                                     助理，助理人员 E@%1HO_  
associated company                                 联属公司，联营公司 :L6%57  
association                                        联合，结合；协会，社团 qfdL *D  
assumption                                       假设，假定 A>,kmU5  
at a given date                                         在某一特定时日 |'lNR)5  
attestation                                         鉴证，公证 o^/ fr&,9  
attestation service                             鉴证服务 
AQtOTT$  
audit adjustment                                审计调整 v-8{mK`9\  
audit areas                                        审计领域 KYyoN  
audit conclusion                                审计结论 I]HLWF  
audit effectiveness                             审计效果 h+7U'+|%A  
audit efficiency                                  审计效率 x[fp7*TiG  
audit engagement letter                      审计业务约定书 {3SK|J`  
audit evidence                                          审计证据 m^
zD']  
audit fee                                    审计费 ul b0B "  
audit files                                          审计档案 >Hmho'  
audit findings                                     审计中发现的事项 m;nH v  
audit implementation stage                        审计实施阶段  )y6  
audit mark                                        审计标识 'f0R/6h\3s  
audit materiality                                 审计重要性 ^$mCF%e8H  
audit method                                     审计方法 Lctp=X4  
audit objective                                         审计目标，审计目的 g6x QQ,q=l  
audit of financial statements                      会计报表审计，财务报表审计 3sRI7g  
audit opinion                                     审计意见 O$x +>^  
audit period                                      被审计期间，被审计年度 $m-C6xC/  
audit plan                                          审计计划 oCLM'\  
audit planning                                    编制审计计划，制定审计计划，审计计划 _j4K  
audit planning stage                                  审计计划阶段 p.<d+S<  
audit procedure                                审计程序 ?)[=>Kp  
audit programme                               审计程序表，具体审计计划 ]k BC,m(  
audit report                                       审计报告 t|9 vb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1
NG[   
audit report with a qualified opinion                 有保留意见的审计报告 =(~*8
hJ  
audit report with an adverse opinion                否定意见的审计报告 1d842pt  
audit report with dual dates                      双重日期审计报告 UV</Nx)3  
audit reporting stage                                 审计报告阶段 =*.S<Ko)  
audit responsibility                                   审计责任 :^qUr`)  
audit results                                      审计结果 s0CDp"uJY  
audit risk                                          审计风险 6mIeV0Q'  
audit sampling                                          审计抽样 g~(
G P  
audit sampling techniques                         审计抽样方法，审计抽样技术 [S-#}C?~  
audit strategies                                  审计策略 Ic^ (6  
audit summary                                         审计总结，审计小结 }A[5\V^D*  
audit team                                         审计小组 *v: .]_;  
audit test                                    审计测试 |Om9(xT  
audit trail                                          审计轨迹 !s !el;G  
audit work                                        审计工作 @*uZ+$  
audit working paper                                 审计工作底稿 ILiOEwHS7F  
audited financial statement                        审计会计报表，已审计财务报表 kpy)kS  
Auditing Guidelines (the～)                      审计规范指南 6JeAXj1g+  
auditing standards                             审计准则 ]dV$H  
audit-oriented working paper                          (审计)业务类工作底稿 M$Rh]3vqR  
authorisation                                     授权 EMxMJ=  
authorisation of transaction                       交易的授权  f+.sm  
availability                                         可获得性 #s#BYbF  
B EY.m,@{  
balance                                      余额；差额；平衡 Qs?p)3qp  
balance sheet                                    资产负债表 ({$rb-  
bank                                                 银行 sO!m,p
K(  
bank account                                    银行账户，银行户头 W<
TfDEEa  
bank statement                                 银行对账单 -G#m'W&   
barter transaction                              易货交易，以物换物交易 K@oyvJ$  
basis of audit                                    审计依据 1.<gC  
basis of preparation                                (会计报表的)编制基础 rmFcSolt,f  
book of account                               账目，账簿 ]3Ibl^J  
borrowing                                         借款，贷款，借债 z5D*UOy5M  
branch                                              分支，分支机构，分店 V}~',o<m  
brought forward                                (账户余额等的)承上年，承上期，承上页 .eorwj]yb  
budget                                              预算 -s7!:MB%g  
building                                      建筑物；大楼 )4hA Fy6l  
business conditions                                  业务情况，经营情况 cBU3Q<^
 
business licence                               (企业等的)营业执照 `Tk~?aY  
business relation                                业务关系 s$
lJJL  
4Me3{!HJz  

呵呵，学下，谢谢分享