[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 X&i;WI  
　　 *!E~4z=  
审计词汇英汉对照  Frz  
   %Y"pVBc  
A 'z{
|#zd9  
eI-SWwmv/u  
rz&'wCiOO  
ability to continue as a going concern               持续经营能力 Q [C26U  
acceptability                                     可接受性，可接受程度 5z2("[8L&  
acceptable level of detection risk                     检查风险的可接受水平 w'XN<RWA  
acceptance of engagement                       接受委托 x-W~&`UU  
accepting the engagement for the first time              首次接受委托 u /DE  
access to asset                                         对资产的接触 qz2`%8}F)  
according to                                     根据，依据，依照 !\'H{,G  
account balance                                账户余额 U| ?68B3  
account for                                       对……进行会计处理，核算；解释 A&M(a  
accounting                                        会计，会计学 ,In%r`{i  
accounting advisory serve                        会计咨询服务 FnI}N;"  
accounting firm                                 会计师事务所 E"  >`  
accounting information                      会计信息，会计资料 GB"Orm.  
accounting period                             会计期间 8@LUL)"  
accounting policies                                   会计政策 8nL9#b  
accounting professional bodies                 会计职业组织，会计职业团体 wmIe x  
accounting records                                   会计记录 :U/]*0b  
accounting responsibility                           会计责任 `&'{R<cL  
accounting service                             会计服务 g^x=y   
accounting standards                                会计准则 2,^>
lY  
Accounting Standards for Business Enterprises       企业会计准则 [zXC\)&!  
accounting system                             会计系统 
vVIND  
accounting treatment                                会计处理 E'98JZ5ga  
accuracy                                    准确性，精确性 "K$c9Z 8
 
additional audit procedures                      追加审计程序 ew~? &=  
addressee                                         收件人，收信人 &328pOT4  
Administration of State-owned Assets  (the～)     国有资产管理局 >Vg [A  
administrative laws and regulations                 行政法规 %d*0"<v  
adverse impact                                 不利影响，负面影响 ~j(vGO3JB  
adverse opinion                                反对意见 !3\$XK]5ZT  
advisory group                                  咨询组，顾问组 3 S*KjY'@  
agency fee                                        代理费，代理费用 OU}eTc(FeC  
aggregate                                          总计，合计为…… 4_sJ0=z-  
alternation of document and record                 变造文件和记录 uB3VCO.;_  
alternative audit procedures                      替代审计程序，备选审计程序 mBb
3Ta  
amend                                              修改，修订 JtsXMZz  
amortisation                                      摊销 VH<d[Mj  
analytical capacity                             分析能力 I/!AjB8W4  
analytical procedures                               分析性程序 R
9Wr?  
annual financial statements                        年度会计报表，年度财务报表 "'@D\e}  
appendix                                          附录，附表 ]
$ Nhy8-  
applicable                                         适用的 (5,x5l]-N  
applicable laws and regulations                 适用的法规 5f?GSHA}  
application systems                                  应用系统 z^jmf_  
apply consistently                              一贯地执行，一贯地实施 Kf}*Ij  
appropriate                                       适当的，合适的； hdcB*j?4  
征用，挪用 JM?__b7g2  
appropriate authorization                          适当的授权 GQk/ G0*&  
appropriateness of audit evidence                    审计证据的适当性 9_F&G('V{a  
approval                                    批准，核准 BDzAmrO<  
assertion                                    (会计报表上的)认定；确认 x}Lj|U$r<X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BfCn
yL%  
asset                                                 资产，财产 );_/0:  
asset restructuring                             资产重组 9S[.ESI{>  
assignment of duties                                 职责的划分 4o;;'P  
assistant                                     助理，助理人员 5c(g7N  
associated company                                 联属公司，联营公司 K*2s-,b *  
association                                        联合，结合；协会，社团 e`H>}O/ai  
assumption                                       假设，假定 7SH3k=x  
at a given date                                         在某一特定时日 2boyBz}=S  
attestation                                         鉴证，公证 at {p4Sl  
attestation service                             鉴证服务 .-![ ra  
audit adjustment                                审计调整 db8vm4  
audit areas                                        审计领域 JZ![:$:  
audit conclusion                                审计结论 Y\WVkd(+G  
audit effectiveness                             审计效果 8~t8^eBg  
audit efficiency                                  审计效率 !bCL/[  
audit engagement letter                      审计业务约定书 VpAwvMw  
audit evidence                                          审计证据 s$qc&  
audit fee                                    审计费 Ba5*]VGG  
audit files                                          审计档案 AXte
&l=M  
audit findings                                     审计中发现的事项 q
~5zv4NX  
audit implementation stage                        审计实施阶段 W)J5
[p?  
audit mark                                        审计标识 s]6;*mI2  
audit materiality                                 审计重要性 !iNwJ|0  
audit method                                     审计方法 J Eo;Fx]  
audit objective                                         审计目标，审计目的 #NGtba  
audit of financial statements                      会计报表审计，财务报表审计 Z<^EZX3N  
audit opinion                                     审计意见 a#i|)[  
audit period                                      被审计期间，被审计年度 Zi7cp6~7  
audit plan                                          审计计划 .5!`wwVi  
audit planning                                    编制审计计划，制定审计计划，审计计划 tP*GYWI48  
audit planning stage                                  审计计划阶段 U1Fo #L  
audit procedure                                审计程序 iR./
9}Ze  
audit programme                               审计程序表，具体审计计划 }F/w34+;  
audit report                                       审计报告 "4Q_F3?_`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;|oft-y  
audit report with a qualified opinion                 有保留意见的审计报告 X Nfl  
audit report with an adverse opinion                否定意见的审计报告 oQ/T5cOj  
audit report with dual dates                      双重日期审计报告 WQ8 "Jj?k6  
audit reporting stage                                 审计报告阶段 vqQ)Pu?T  
audit responsibility                                   审计责任 X$1YvYsID  
audit results                                      审计结果 v<g~EjzCf  
audit risk                                          审计风险 0A~UuH0.  
audit sampling                                          审计抽样 cN?/YkW?]  
audit sampling techniques                         审计抽样方法，审计抽样技术 j$XaO%y)  
audit strategies                                  审计策略 /5"T46jD  
audit summary                                         审计总结，审计小结 wd<{%qK`{  
audit team                                         审计小组 _->+Hjj ^  
audit test                                    审计测试 "u^v
Bd[}  
audit trail                                          审计轨迹 mVYfyLZ,(  
audit work                                        审计工作 u kZK*Y9P  
audit working paper                                 审计工作底稿 |4 \2,M
#  
audited financial statement                        审计会计报表，已审计财务报表 kSc~gJrne  
Auditing Guidelines (the～)                      审计规范指南 t2 OBVzK  
auditing standards                             审计准则 b
Hx @  
audit-oriented working paper                          (审计)业务类工作底稿 {r;_nMfH|[  
authorisation                                     授权 LL (TD &  
authorisation of transaction                       交易的授权 +[MHl  
availability                                         可获得性 %`
T}%B  
B IvkYM`%  
balance                                      余额；差额；平衡 6)?u8K5%r  
balance sheet                                    资产负债表 NziCN*6  
bank                                                 银行 Ug546Bz  
bank account                                    银行账户，银行户头 0asP,)i  
bank statement                                 银行对账单 -ZSN0Xk  
barter transaction                              易货交易，以物换物交易 |te=DCO  
basis of audit                                    审计依据 hLuv  
basis of preparation                                (会计报表的)编制基础 NQ[X=a8N  
book of account                               账目，账簿 tA< UkP
T  
borrowing                                         借款，贷款，借债 x*'H@!!G  
branch                                              分支，分支机构，分店 D84&=EpVZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 0&I*)Zt9x  
budget                                              预算 PM
bZv%.,-  
building                                      建筑物；大楼 ,"gPd!HD(  
business conditions                                  业务情况，经营情况 *P7/ry^<F  
business licence                               (企业等的)营业执照 l=l$9H,  
business relation                                业务关系 =. \hCgq  
: -#w  

呵呵，学下，谢谢分享