[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 )`V__^  
　　 M9J^;3Lrh  
审计词汇英汉对照
M .J  
   km[PbC  
A Do\YPo_Mr  
BGSq fr1F  
D,)^l@UP  
ability to continue as a going concern               持续经营能力 OBBEsD/bc  
acceptability                                     可接受性，可接受程度 SaA9)s  
acceptable level of detection risk                     检查风险的可接受水平 8>(DQ"h  
acceptance of engagement                       接受委托 >RL|W}tI4  
accepting the engagement for the first time              首次接受委托 y~jYGN  
access to asset                                         对资产的接触 {zj<nu  
according to                                     根据，依据，依照 zr1,A#BV  
account balance                                账户余额 \@eC^D2  
account for                                       对……进行会计处理，核算；解释 y9@DlK  
accounting                                        会计，会计学 G"'[dL)N>  
accounting advisory serve                        会计咨询服务 ^1 P@BRh  
accounting firm                                 会计师事务所 s/=.a2\  
accounting information                      会计信息，会计资料 0u7\*Iy  
accounting period                             会计期间 nOE 1bf^l  
accounting policies                                   会计政策 hV6
=-QL*B  
accounting professional bodies                 会计职业组织，会计职业团体 i(l'f#  
accounting records                                   会计记录 "k%B;!We)  
accounting responsibility                           会计责任 /t<C_lLM  
accounting service                             会计服务 V
(LE4P 1  
accounting standards                                会计准则 w' gKE'c  
Accounting Standards for Business Enterprises       企业会计准则 ]*Tnu98G}  
accounting system                             会计系统 Nsd7?|@HI  
accounting treatment                                会计处理 CaV>\E)  
accuracy                                    准确性，精确性 w&E*{{ot
J  
additional audit procedures                      追加审计程序 +mqz)-
x  
addressee                                         收件人，收信人 my|UlZ(qg  
Administration of State-owned Assets  (the～)     国有资产管理局 DwLl}{r'  
administrative laws and regulations                 行政法规 nGdEJ  
adverse impact                                 不利影响，负面影响 XJ.ER LR.  
adverse opinion                                反对意见 xqAXfJ.  
advisory group                                  咨询组，顾问组 J% t[{  
agency fee                                        代理费，代理费用 ]F]!>dKA  
aggregate                                          总计，合计为…… -UhGacw  
alternation of document and record                 变造文件和记录 L
9FijF7  
alternative audit procedures                      替代审计程序，备选审计程序 )&$Zt(  
amend                                              修改，修订 tHj |_t  
amortisation                                      摊销 5jYZ+OB  
analytical capacity                             分析能力 V L&5TZtz  
analytical procedures                               分析性程序 TP5?%SlJ  
annual financial statements                        年度会计报表，年度财务报表 51\N+  
appendix                                          附录，附表 npW1Z3n  
applicable                                         适用的 <g^!xX<r?  
applicable laws and regulations                 适用的法规 f4k\hUA  
application systems                                  应用系统 r,`59  
apply consistently                              一贯地执行，一贯地实施 Yiq8>|  
appropriate                                       适当的，合适的； mu!hD^fw  
征用，挪用 [9
O,C-Mk  
appropriate authorization                          适当的授权 ezOZ HY>|#  
appropriateness of audit evidence                    审计证据的适当性 _%`<V!RT\  
approval                                    批准，核准 )= ,Lfj8x  
assertion                                    (会计报表上的)认定；确认 eZr}xo@9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \40d?N#D  
asset                                                 资产，财产 hSvA dT]m  
asset restructuring                             资产重组 J7C2:zj  
assignment of duties                                 职责的划分 Yp_R+a^  
assistant                                     助理，助理人员 J
mR) g  
associated company                                 联属公司，联营公司 \"r*wa
e  
association                                        联合，结合；协会，社团 gmY*}d` 'f  
assumption                                       假设，假定 !Hk$ t  
at a given date                                         在某一特定时日 \3ZQ:E}5  
attestation                                         鉴证，公证 LD~s@}yH>  
attestation service                             鉴证服务 iSZiJ4AUq  
audit adjustment                                审计调整 <Rl:=(]i~  
audit areas                                        审计领域 8-wW?YTG  
audit conclusion                                审计结论 Zy -&g:  
audit effectiveness                             审计效果 J01Y%W  
audit efficiency                                  审计效率 ?QnVWu2K  
audit engagement letter                      审计业务约定书 X2MQa:yksP  
audit evidence                                          审计证据 gyI(O>e  
audit fee                                    审计费 bYKyR}e  
audit files                                          审计档案 SQZUkKfb  
audit findings                                     审计中发现的事项 wlh V!a0>  
audit implementation stage                        审计实施阶段 l[2 d{r  
audit mark                                        审计标识 nVTCbV  
audit materiality                                 审计重要性 W B=pRC@  
audit method                                     审计方法 KXg
C]IO~  
audit objective                                         审计目标，审计目的 C(7Y5\"P  
audit of financial statements                      会计报表审计，财务报表审计 ::xH C4tw  
audit opinion                                     审计意见 yvgn}F{}  
audit period                                      被审计期间，被审计年度 *hT1_  
audit plan                                          审计计划 ~)zoIM\  
audit planning                                    编制审计计划，制定审计计划，审计计划
? Q`Sx  
audit planning stage                                  审计计划阶段 -,;Iob56
!  
audit procedure                                审计程序
M@
>EZ  
audit programme                               审计程序表，具体审计计划 6!,Am^uXM  
audit report                                       审计报告 ,u^S(vxyz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x=>+.'
K  
audit report with a qualified opinion                 有保留意见的审计报告 Qe!Q $  
audit report with an adverse opinion                否定意见的审计报告 C6XTId=y#_  
audit report with dual dates                      双重日期审计报告 L29,Y=n@  
audit reporting stage                                 审计报告阶段 o|s JTY  
audit responsibility                                   审计责任 }@*Me+
 
audit results                                      审计结果 fC_dSM[{c  
audit risk                                          审计风险 Y=oj0(Q*
 
audit sampling                                          审计抽样 Sv7_-#SW<(  
audit sampling techniques                         审计抽样方法，审计抽样技术 J{gqm  
audit strategies                                  审计策略 s7FJJTn  
audit summary                                         审计总结，审计小结 ::y+|V/  
audit team                                         审计小组 *ay>MlcV2=  
audit test                                    审计测试 1$q>\  
audit trail                                          审计轨迹 8QeM6;^/5  
audit work                                        审计工作 UC,43 z  
audit working paper                                 审计工作底稿 H?M#7K~[  
audited financial statement                        审计会计报表，已审计财务报表 TU&t 1_6  
Auditing Guidelines (the～)                      审计规范指南
NX$S^Z\QI  
auditing standards                             审计准则 ob  
audit-oriented working paper                          (审计)业务类工作底稿 rx*1S/\PPc  
authorisation                                     授权 uA?_\z?  
authorisation of transaction                       交易的授权 ^N!l$
&=  
availability                                         可获得性 g& yR-  
B wl{Fx+<^3  
balance                                      余额；差额；平衡 G\\zk  
balance sheet                                    资产负债表 A2o;YyF  
bank                                                 银行 t5z6{`  
bank account                                    银行账户，银行户头 SWjOJjn  
bank statement                                 银行对账单 `eIX*R  
barter transaction                              易货交易，以物换物交易 W^2Q"c#
7F  
basis of audit                                    审计依据 YC:> )  
basis of preparation                                (会计报表的)编制基础 iQczvn)"m  
book of account                               账目，账簿 J?XEF@?'G  
borrowing                                         借款，贷款，借债 [?<"SJ,`  
branch                                              分支，分支机构，分店 s D]W/  
brought forward                                (账户余额等的)承上年，承上期，承上页 *v'&i) J  
budget                                              预算 71+J{XOC  
building                                      建筑物；大楼 R|T_9/#)  
business conditions                                  业务情况，经营情况 ?Uzs^rsb  
business licence                               (企业等的)营业执照 EO'[AU%~  
business relation                                业务关系 k;p:P ?s5Y  
R>"E Xq  

呵呵，学下，谢谢分享