[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;N?'"GP  
　　 edm&,ph]  
审计词汇英汉对照 1}N5WBp  
   ^+pmZw9 0  
A _)ERi*}x8  
FQ[::*-  
1m&(3%#{  
ability to continue as a going concern               持续经营能力 7XZ!UC;i  
acceptability                                     可接受性，可接受程度 ^0VI J)y  
acceptable level of detection risk                     检查风险的可接受水平 c=7L)w:I  
acceptance of engagement                       接受委托 7eY*Y"GX  
accepting the engagement for the first time              首次接受委托 F3?v&  
access to asset                                         对资产的接触 ^LZU><{';  
according to                                     根据，依据，依照 <yeG0`}t  
account balance                                账户余额 Lz4iLLP  
account for                                       对……进行会计处理，核算；解释 \ 2T@]!n  
accounting                                        会计，会计学 )y8$-"D(it  
accounting advisory serve                        会计咨询服务 \jC}>9  
accounting firm                                 会计师事务所 %H:!/'45  
accounting information                      会计信息，会计资料 \wMr[_LW  
accounting period                             会计期间 .n"aQ
@!  
accounting policies                                   会计政策 J^u8d?>r  
accounting professional bodies                 会计职业组织，会计职业团体 [z?q-$#  
accounting records                                   会计记录 H4)){\  
accounting responsibility                           会计责任 Pocm.  
accounting service                             会计服务 :.@gd7T  
accounting standards                                会计准则 z[v MO%  
Accounting Standards for Business Enterprises       企业会计准则 wAITE|H<zj  
accounting system                             会计系统 )wAqaG_d  
accounting treatment                                会计处理 <pz ;G}  
accuracy                                    准确性，精确性 2mI=V.X[&  
additional audit procedures                      追加审计程序 Lt_7pb%  
addressee                                         收件人，收信人 D=e&"V a  
Administration of State-owned Assets  (the～)     国有资产管理局 A|jaWZM-  
administrative laws and regulations                 行政法规 .F9>|Xx[  
adverse impact                                 不利影响，负面影响 bA1uh]oB  
adverse opinion                                反对意见 m"`&FA  
advisory group                                  咨询组，顾问组 7j5l?K-  
agency fee                                        代理费，代理费用 s fazrz`h  
aggregate                                          总计，合计为…… >0{{loqq  
alternation of document and record                 变造文件和记录 +DksWbD  
alternative audit procedures                      替代审计程序，备选审计程序 P#6y  
amend                                              修改，修订 i9_ZK/*  
amortisation                                      摊销 'Exj|Y&  
analytical capacity                             分析能力 Q[S""P.Z|  
analytical procedures                               分析性程序 &c0U\G|j  
annual financial statements                        年度会计报表，年度财务报表 8LB+}N(8f  
appendix                                          附录，附表 /9;)zI  
applicable                                         适用的 m>~%. (/x  
applicable laws and regulations                 适用的法规 (`xhh  
application systems                                  应用系统 1)vdM(y3j  
apply consistently                              一贯地执行，一贯地实施 GYZzWN}U  
appropriate                                       适当的，合适的； _a^% V9t  
征用，挪用 EG2NE,,r  
appropriate authorization                          适当的授权 YcT!`B  
appropriateness of audit evidence                    审计证据的适当性 RD<l<+C^~  
approval                                    批准，核准 eXUXoK=T  
assertion                                    (会计报表上的)认定；确认 2vT>hC?oHz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -Y{P"!p0  
asset                                                 资产，财产 [<7Hy,xr_  
asset restructuring                             资产重组 xn}sh[<:P  
assignment of duties                                 职责的划分 -Z Bk^p  
assistant                                     助理，助理人员 pX+`qxF\  
associated company                                 联属公司，联营公司 pl%3RVpoc  
association                                        联合，结合；协会，社团 '*|Wi}0R  
assumption                                       假设，假定 XX#YiG4|J  
at a given date                                         在某一特定时日 Ag^Cb'3X  
attestation                                         鉴证，公证 #toKT_  
attestation service                             鉴证服务 =EgiV<6vcH  
audit adjustment                                审计调整 tUH#%  
audit areas                                        审计领域 4#!NVI3t  
audit conclusion                                审计结论 !0{":4\  
audit effectiveness                             审计效果 /w$<0hH#'8  
audit efficiency                                  审计效率 kK>PF
k(  
audit engagement letter                      审计业务约定书 ({87311%  
audit evidence                                          审计证据 U F3WpA  
audit fee                                    审计费 $d'GCzYvZ  
audit files                                          审计档案 vE
^Hk!^  
audit findings                                     审计中发现的事项 IMpEp}7  
audit implementation stage                        审计实施阶段 8lh{ R
  
audit mark                                        审计标识 s8Xort&  
audit materiality                                 审计重要性 iZyhj%#  
audit method                                     审计方法 !inonR  
audit objective                                         审计目标，审计目的 2' $ p(  
audit of financial statements                      会计报表审计，财务报表审计 1$]4g/":o  
audit opinion                                     审计意见 4Bsx[~ u&  
audit period                                      被审计期间，被审计年度 HNu/b)-Rb  
audit plan                                          审计计划 J*IC&jH:  
audit planning                                    编制审计计划，制定审计计划，审计计划 !7]4sXL{  
audit planning stage                                  审计计划阶段 -L}crQl.'c  
audit procedure                                审计程序 T1.
`*,t)=  
audit programme                               审计程序表，具体审计计划 +pURF&Pr  
audit report                                       审计报告 >r6`bh [4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?KDI'>"-v  
audit report with a qualified opinion                 有保留意见的审计报告 #XE`8$  
audit report with an adverse opinion                否定意见的审计报告 *W~+Nho.A  
audit report with dual dates                      双重日期审计报告 4{7O}f  
audit reporting stage                                 审计报告阶段 *"2TT})  
audit responsibility                                   审计责任 ov.7FZ+
 
audit results                                      审计结果 >vF=}1_L  
audit risk                                          审计风险 I"eXoqh  
audit sampling                                          审计抽样 <05\  
audit sampling techniques                         审计抽样方法，审计抽样技术 \#Ez["mD  
audit strategies                                  审计策略 96x0'IsaG  
audit summary                                         审计总结，审计小结 4IuQQ  
audit team                                         审计小组 HdQd =q(  
audit test                                    审计测试 EW7heIT$  
audit trail                                          审计轨迹  BR;f!  
audit work                                        审计工作 <iDqt5)N  
audit working paper                                 审计工作底稿 }@>=,A4Y  
audited financial statement                        审计会计报表，已审计财务报表 Ke@zS9  
Auditing Guidelines (the～)                      审计规范指南 Z6#}6Y{  
auditing standards                             审计准则 z
'GYU=  
audit-oriented working paper                          (审计)业务类工作底稿 F$T@OT6  
authorisation                                     授权 :yO.Te F  
authorisation of transaction                       交易的授权 %Aq+t&-BCX  
availability                                         可获得性 ~vgm;O  
B 8(J&_7 u  
balance                                      余额；差额；平衡 eAR]~ NiW  
balance sheet                                    资产负债表 3eX;T +|o  
bank                                                 银行 _
7
Z|=)  
bank account                                    银行账户，银行户头 Q$r1b
eA  
bank statement                                 银行对账单 {W*_^>;K  
barter transaction                              易货交易，以物换物交易 B
/u0^!  
basis of audit                                    审计依据 UT!gAU  
basis of preparation                                (会计报表的)编制基础 0 UdAF  
book of account                               账目，账簿 c~bi ~ f  
borrowing                                         借款，贷款，借债 jp?;8rS3  
branch                                              分支，分支机构，分店 kW=g:m  
brought forward                                (账户余额等的)承上年，承上期，承上页 *Y(v!x \L  
budget                                              预算 IMjz#|c  
building                                      建筑物；大楼 Q[+&n*  
business conditions                                  业务情况，经营情况 DA;,)A&=Q  
business licence                               (企业等的)营业执照 c]3% wL  
business relation                                业务关系 DdJ>1504  
Qvo(2(  

呵呵，学下，谢谢分享