[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 ObnB6ShKi  
　　 M1\/ueOe  
审计词汇英汉对照 }
Qo8Xps  
   v.J#d>tvf  
A Dbd5d]]n3  
J(GLPCO$K  

tcZ~T  
ability to continue as a going concern               持续经营能力 (d\bSo$]  
acceptability                                     可接受性，可接受程度 l "
Q8`  
acceptable level of detection risk                     检查风险的可接受水平 m5*RB1   
acceptance of engagement                       接受委托 *a4eL [  
accepting the engagement for the first time              首次接受委托 igCtq!.a  
access to asset                                         对资产的接触 W@Wh@eSb;  
according to                                     根据，依据，依照 2sH5<5G'  
account balance                                账户余额 |\ L2q/u  
account for                                       对……进行会计处理，核算；解释 S{06bLXU"  
accounting                                        会计，会计学 1:8: y FV  
accounting advisory serve                        会计咨询服务 ;o=mL_[  
accounting firm                                 会计师事务所 &,xM;8b  
accounting information                      会计信息，会计资料 ml2HA4X&$Y  
accounting period                             会计期间 ^
W*/!q7H  
accounting policies                                   会计政策 -fv.ByyA  
accounting professional bodies                 会计职业组织，会计职业团体 _BV:i:z  
accounting records                                   会计记录 {I ,
'  
accounting responsibility                           会计责任 {DR+sE  
accounting service                             会计服务 /zM7G
?y  
accounting standards                                会计准则 =r2d{  
Accounting Standards for Business Enterprises       企业会计准则 f]ef 1#  
accounting system                             会计系统 J0k~ %  
accounting treatment                                会计处理 bC|~N0b  
accuracy                                    准确性，精确性 |SmN.*&(9  
additional audit procedures                      追加审计程序 %K4-V5f  
addressee                                         收件人，收信人 Z:{ Z&HQC  
Administration of State-owned Assets  (the～)     国有资产管理局 O1"!'Gk[!L  
administrative laws and regulations                 行政法规 {lA@I*_lj  
adverse impact                                 不利影响，负面影响 `y(3:##p  
adverse opinion                                反对意见 Yv)/DsSyL  
advisory group                                  咨询组，顾问组 i`X{pEKP+  
agency fee                                        代理费，代理费用 Nx"?'-3Hm  
aggregate                                          总计，合计为…… 4$rO,W/&0  
alternation of document and record                 变造文件和记录 {i
RNnh  
alternative audit procedures                      替代审计程序，备选审计程序 }Z|a?J@CZm  
amend                                              修改，修订 ,&$Y2+  
amortisation                                      摊销 9UZ X+@[F  
analytical capacity                             分析能力 e;$
s{CNo  
analytical procedures                               分析性程序 &2DW  
annual financial statements                        年度会计报表，年度财务报表 Yp8$0KK  
appendix                                          附录，附表 Wil+"[Ge  
applicable                                         适用的 N'StT$(  
applicable laws and regulations                 适用的法规 -Y6J
U  
application systems                                  应用系统 _cB~?c  
apply consistently                              一贯地执行，一贯地实施 9b0Z Ey{  
appropriate                                       适当的，合适的； %AFy{l
  
征用，挪用 Fpb1.Iz  
appropriate authorization                          适当的授权 &fcRVku  
appropriateness of audit evidence                    审计证据的适当性 B4?P "
|  
approval                                    批准，核准 PSE![whK  
assertion                                    (会计报表上的)认定；确认 [3s~Z8 pP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d@<XR~);  
asset                                                 资产，财产 C,E 5/XW  
asset restructuring                             资产重组 KK?}`o  
assignment of duties                                 职责的划分 8dv1#F|  
assistant                                     助理，助理人员 @AwH?7(b  
associated company                                 联属公司，联营公司 Ez)Go6Q  
association                                        联合，结合；协会，社团 _Cs.%R!r  
assumption                                       假设，假定 rr*IIG&.5  
at a given date                                         在某一特定时日 eNNK;xXe#  
attestation                                         鉴证，公证 @RjLDj+)S  
attestation service                             鉴证服务 V\_ &2',t  
audit adjustment                                审计调整 ^%nAx| 4xQ  
audit areas                                        审计领域 yC -4wn*  
audit conclusion                                审计结论 h(9K7  
audit effectiveness                             审计效果 b(yY.L=K  
audit efficiency                                  审计效率 ("{'],>  
audit engagement letter                      审计业务约定书 x
n-n{U"  
audit evidence                                          审计证据 {0|^F!1z  
audit fee                                    审计费 {MHr]A}X\  
audit files                                          审计档案 '&`Zy pq  
audit findings                                     审计中发现的事项 V\ |b#?KL  
audit implementation stage                        审计实施阶段 B>R6j}rh'k  
audit mark                                        审计标识 UwLa9Dn^  
audit materiality                                 审计重要性 :KQ<rL d  
audit method                                     审计方法 h:|aQJG5  
audit objective                                         审计目标，审计目的 )Z62xK2  
audit of financial statements                      会计报表审计，财务报表审计 j
8lbn|.  
audit opinion                                     审计意见 6 R!0
v8  
audit period                                      被审计期间，被审计年度 NTV0DkX  
audit plan                                          审计计划 az w8BK  
audit planning                                    编制审计计划，制定审计计划，审计计划 +2vcUy  
audit planning stage                                  审计计划阶段 q|~9%Pujg  
audit procedure                                审计程序 _^KD&t%!+y  
audit programme                               审计程序表，具体审计计划 ^P[-HA|  
audit report                                       审计报告 `8L7pbS%,Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u~K4fP  
audit report with a qualified opinion                 有保留意见的审计报告 YcIk{_N3  
audit report with an adverse opinion                否定意见的审计报告 rn(
T Z}  
audit report with dual dates                      双重日期审计报告 >Zr`9$i  
audit reporting stage                                 审计报告阶段 C&Rv)
j  
audit responsibility                                   审计责任 Ij"`pdp  
audit results                                      审计结果 _ZJP]5  
audit risk                                          审计风险 /V,:gLpQ  
audit sampling                                          审计抽样 /vBpRm  
audit sampling techniques                         审计抽样方法，审计抽样技术 RJ0w3T]7  
audit strategies                                  审计策略 }%%| '8  
audit summary                                         审计总结，审计小结 4h-y'&Z  
audit team                                         审计小组 "]sr4Jg=  
audit test                                    审计测试 X@TQD  
audit trail                                          审计轨迹 (`T:b1  
audit work                                        审计工作 C,
Ch6Ph  
audit working paper                                 审计工作底稿 f;QWlh"9  
audited financial statement                        审计会计报表，已审计财务报表 SA'  zy45  
Auditing Guidelines (the～)                      审计规范指南 d8av`m  
auditing standards                             审计准则 8NpQ"0 X  
audit-oriented working paper                          (审计)业务类工作底稿 !.9N J2'8  
authorisation                                     授权 %KqXt
c`O  
authorisation of transaction                       交易的授权 ,<%],-Lt[  
availability                                         可获得性 !x[+rf  
B iGM-#{5  
balance                                      余额；差额；平衡 evq*&.6\  
balance sheet                                    资产负债表 _ u/N#*D  
bank                                                 银行 H;|^z@RB<  
bank account                                    银行账户，银行户头 p.)G ],  
bank statement                                 银行对账单 }]kzj0m  
barter transaction                              易货交易，以物换物交易 ;4%^4<+3  
basis of audit                                    审计依据 #TRPq>XzD  
basis of preparation                                (会计报表的)编制基础 iN<Tn8-YH6  
book of account                               账目，账簿 dYW19$W n  
borrowing                                         借款，贷款，借债 n hS=t8H  
branch                                              分支，分支机构，分店 VcA87*pel  
brought forward                                (账户余额等的)承上年，承上期，承上页 a,! c6'QE  
budget                                              预算 [26"?};"%  
building                                      建筑物；大楼 v:eVK!O  
business conditions                                  业务情况，经营情况 Busxg?=  
business licence                               (企业等的)营业执照 0fwo8NgX  
business relation                                业务关系 8nW#Q<s  
D>PB|rS@  

呵呵，学下，谢谢分享