[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 %xgP*%Sv2  
　　 f.g !~wGD  
审计词汇英汉对照 a ,mgM&yD  
   KMhrw s{&B  
A zdP?HJ=F  
{\$S585  
#/qcp|m  
ability to continue as a going concern               持续经营能力 UynGG@P@  
acceptability                                     可接受性，可接受程度 fk}Raej g  
acceptable level of detection risk                     检查风险的可接受水平 D^r g-E[L  
acceptance of engagement                       接受委托 }u^bTR?3  
accepting the engagement for the first time              首次接受委托 k5RzW4zq;  
access to asset                                         对资产的接触 ^A ]4  
according to                                     根据，依据，依照 ~A0AB `7  
account balance                                账户余额 "@x(2(Y&  
account for                                       对……进行会计处理，核算；解释 :V9Q<B^  
accounting                                        会计，会计学 8r(Vz  
accounting advisory serve                        会计咨询服务 *JOK8[Qn  
accounting firm                                 会计师事务所 %<yW(s9{  
accounting information                      会计信息，会计资料 e{8C0=  
accounting period                             会计期间 NZGO8u  
accounting policies                                   会计政策 ckX8eg!f  
accounting professional bodies                 会计职业组织，会计职业团体 'M%iS4b{IM  
accounting records                                   会计记录 I]ej ]46K  
accounting responsibility                           会计责任 0hS&4nW  
accounting service                             会计服务 i}T*| P  
accounting standards                                会计准则 )=)N9CRy  
Accounting Standards for Business Enterprises       企业会计准则 ~criZI/  
accounting system                             会计系统 2 [w9#6ly  
accounting treatment                                会计处理 2Wcu.  
accuracy                                    准确性，精确性 J.~@j;[2  
additional audit procedures                      追加审计程序 3n2^;b/]  
addressee                                         收件人，收信人 &tOo[U?  
Administration of State-owned Assets  (the～)     国有资产管理局 rbf5~sw&8+  
administrative laws and regulations                 行政法规 X}[1Y3~y  
adverse impact                                 不利影响，负面影响 -n:2US<  
adverse opinion                                反对意见 zZ}.2He8  
advisory group                                  咨询组，顾问组 m#h`iW  
agency fee                                        代理费，代理费用 x.gzsd  
aggregate                                          总计，合计为…… WGV]O|  
alternation of document and record                 变造文件和记录 {:cGt2*~^  
alternative audit procedures                      替代审计程序，备选审计程序 yc0

1\o  
amend                                              修改，修订 5]
{rim  
amortisation                                      摊销 @.e4~qz\  
analytical capacity                             分析能力 J#d,?  
analytical procedures                               分析性程序 .Z7tE?  
annual financial statements                        年度会计报表，年度财务报表 f?.}S]u5  
appendix                                          附录，附表 ccv  
applicable                                         适用的 <,Gjo]z  
applicable laws and regulations                 适用的法规 +^:uPW^U  
application systems                                  应用系统 bP:u`!p -i  
apply consistently                              一贯地执行，一贯地实施 }r04*P(  
appropriate                                       适当的，合适的； >u%B n\G  
征用，挪用 #cR5k@  
appropriate authorization                          适当的授权 ",YNphjAn  
appropriateness of audit evidence                    审计证据的适当性 K*~xy bA  
approval                                    批准，核准 ycN!N  
assertion                                    (会计报表上的)认定；确认 dhLd2WSyH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 covCa)kf  
asset                                                 资产，财产 i@{b+5$  
asset restructuring                             资产重组 V^(W)\  
assignment of duties                                 职责的划分 "P5,p"k:)  
assistant                                     助理，助理人员 YloE4PAY7  
associated company                                 联属公司，联营公司 El}~3|a?  
association                                        联合，结合；协会，社团 S?DMeZ{ :  
assumption                                       假设，假定 OfLj 4H6Q  
at a given date                                         在某一特定时日 H( LK}[  
attestation                                         鉴证，公证 k8Dk;N  
attestation service                             鉴证服务 *4 m]UK  
audit adjustment                                审计调整 BDp(&=ktq  
audit areas                                        审计领域 B4OFhtYE  
audit conclusion                                审计结论 M!G/5:VZ  
audit effectiveness                             审计效果 p+I`xyk  
audit efficiency                                  审计效率 ,*$Y[UT  
audit engagement letter                      审计业务约定书 EhW
@iYL  
audit evidence                                          审计证据 =)#XZ[#F  
audit fee                                    审计费 kH06Cb  
audit files                                          审计档案 z'Bvjul  
audit findings                                     审计中发现的事项 n~,6!S  
audit implementation stage                        审计实施阶段 MDpx@.A,  
audit mark                                        审计标识 R]Fa?uQW  
audit materiality                                 审计重要性 |r*y63\T  
audit method                                     审计方法 b#(QZ  
audit objective                                         审计目标，审计目的 /0L]Pf;  
audit of financial statements                      会计报表审计，财务报表审计 I/h(*~/  
audit opinion                                     审计意见 Lxa<zy~b  
audit period                                      被审计期间，被审计年度 @&h_+|:-  
audit plan                                          审计计划 j1JdG<n  
audit planning                                    编制审计计划，制定审计计划，审计计划 }Ej^"T:H_;  
audit planning stage                                  审计计划阶段 7CT446
 
audit procedure                                审计程序 *E@as  
audit programme                               审计程序表，具体审计计划 &sq q+&ao  
audit report                                       审计报告 'mU\X!- 4<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %z1hXh#+  
audit report with a qualified opinion                 有保留意见的审计报告 ^]LWcJ?"^!  
audit report with an adverse opinion                否定意见的审计报告 dDe$<g5L4  
audit report with dual dates                      双重日期审计报告 Ud-c+, xX  
audit reporting stage                                 审计报告阶段 Swv =gu  
audit responsibility                                   审计责任 ]:6IW:  
audit results                                      审计结果 kDKfJp&a  
audit risk                                          审计风险 eET1f8B=L  
audit sampling                                          审计抽样 -OQ6;A"#  
audit sampling techniques                         审计抽样方法，审计抽样技术 &I(3/u  
audit strategies                                  审计策略 )q7!CG'oY  
audit summary                                         审计总结，审计小结 _hB7;N3  
audit team                                         审计小组 &>@EfW](  
audit test                                    审计测试 ~\R+p~>  
audit trail                                          审计轨迹 K
`R  
audit work                                        审计工作 )q+;+J`>  
audit working paper                                 审计工作底稿 l%cE o`U  
audited financial statement                        审计会计报表，已审计财务报表 (Sj?BZjC  
Auditing Guidelines (the～)                      审计规范指南 ()$tP3o  
auditing standards                             审计准则 ]T<RC\o  
audit-oriented working paper                          (审计)业务类工作底稿 Yv;iduc('  
authorisation                                     授权 jW|M)[KJN  
authorisation of transaction                       交易的授权 0Q/BTT%X  
availability                                         可获得性 p6{8t}  
B } AHR7mu=  
balance                                      余额；差额；平衡 62OZj%CXN  
balance sheet                                    资产负债表 Ut"F b  
bank                                                 银行 0o!Egq_  
bank account                                    银行账户，银行户头 2K(zYv54  
bank statement                                 银行对账单 /;1h-Rc>  
barter transaction                              易货交易，以物换物交易 ID=^497  
basis of audit                                    审计依据 bq}o#d5p-_  
basis of preparation                                (会计报表的)编制基础 ;x=0+0JD  
book of account                               账目，账簿 [M.!7+$o  
borrowing                                         借款，贷款，借债 a/ Z\h{*  
branch                                              分支，分支机构，分店 !vSj1w  
brought forward                                (账户余额等的)承上年，承上期，承上页 _E[)_yH'-  
budget                                              预算 O Egp!J  
building                                      建筑物；大楼 GA)t!Xg^  
business conditions                                  业务情况，经营情况 2HREO@._)  
business licence                               (企业等的)营业执照 &14Er,K  
business relation                                业务关系 G C3G=DTt  
Rp""&0  

呵呵，学下，谢谢分享