[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 Pb~S{):  
　　 !$d:k|b  
审计词汇英汉对照 =h&^X>!  
   JLG5`{  
A As>po+T*  
oVsl,V  
1}'Jbj"/  
ability to continue as a going concern               持续经营能力 Wh4lz~D\@  
acceptability                                     可接受性，可接受程度 >|rL0  
acceptable level of detection risk                     检查风险的可接受水平 54 8@._-S  
acceptance of engagement                       接受委托 $iF7hyZ  
accepting the engagement for the first time              首次接受委托 6zNN 8  
access to asset                                         对资产的接触 8zY)0  
according to                                     根据，依据，依照  |%M%j'9  
account balance                                账户余额 9(
B)  
account for                                       对……进行会计处理，核算；解释 C3memimN  
accounting                                        会计，会计学 9PR&/Q F5  
accounting advisory serve                        会计咨询服务 UbuxD} )  
accounting firm                                 会计师事务所 (8>k_  
accounting information                      会计信息，会计资料 Rdv"Aj:   
accounting period                             会计期间 ~ 01]VA  
accounting policies                                   会计政策 pYa<u,>pN  
accounting professional bodies                 会计职业组织，会计职业团体 979L]H#  
accounting records                                   会计记录 ^.<IT"  
accounting responsibility                           会计责任 SE/@l i  
accounting service                             会计服务 xr?r3Y~^e  
accounting standards                                会计准则 JUXK}0d%eN  
Accounting Standards for Business Enterprises       企业会计准则 4<O[d   
accounting system                             会计系统 h knobk  
accounting treatment                                会计处理 .}0Cg2W  
accuracy                                    准确性，精确性 "iKK&%W  
additional audit procedures                      追加审计程序 + 6}FUi!"e  
addressee                                         收件人，收信人 >MhkNy  
Administration of State-owned Assets  (the～)     国有资产管理局 ^^%*2^  
administrative laws and regulations                 行政法规 X' 3F79`  
adverse impact                                 不利影响，负面影响 oF3#]6`;/  
adverse opinion                                反对意见 "fmJ;W;#1  
advisory group                                  咨询组，顾问组 lc/2!:g  
agency fee                                        代理费，代理费用 :r~?Z6gK  
aggregate                                          总计，合计为……
R.RCa$  
alternation of document and record                 变造文件和记录 ?pVODnP k  
alternative audit procedures                      替代审计程序，备选审计程序 !}vz_6)  
amend                                              修改，修订 J5l:_hZUV  
amortisation                                      摊销 $4eogI7N>w  
analytical capacity                             分析能力 mqE&phF,  
analytical procedures                               分析性程序 8EP^M~rv  
annual financial statements                        年度会计报表，年度财务报表 cq!>B{  
appendix                                          附录，附表 ao,LP,_  
applicable                                         适用的 S5uV\Y/A  
applicable laws and regulations                 适用的法规 N .Ssz Zh  
application systems                                  应用系统 >uUbWKn3  
apply consistently                              一贯地执行，一贯地实施 VWNmqeP  
appropriate                                       适当的，合适的； I 4EocM=  
征用，挪用 U 26I z  
appropriate authorization                          适当的授权 Fs=nAn#  
appropriateness of audit evidence                    审计证据的适当性 1o$<pZZ  
approval                                    批准，核准 _=cMa's  
assertion                                    (会计报表上的)认定；确认 .rMGI"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 k r/[|.bq  
asset                                                 资产，财产 F4:ssy^  
asset restructuring                             资产重组 ",K6zALJ  
assignment of duties                                 职责的划分 czT$mKj3  
assistant                                     助理，助理人员 q= tDMK'h  
associated company                                 联属公司，联营公司 g;*~
xo  
association                                        联合，结合；协会，社团 1 8&^k|  
assumption                                       假设，假定 T0G u(c`1d  
at a given date                                         在某一特定时日 pQqZ4L6v  
attestation                                         鉴证，公证 IYrO; GQ  
attestation service                             鉴证服务 i.'f<z$<  
audit adjustment                                审计调整 q_I''L  
audit areas                                        审计领域 R!-RSkB  
audit conclusion                                审计结论 #2`tsZ]=I  
audit effectiveness                             审计效果 x JepDCUJ>  
audit efficiency                                  审计效率 /]vg_&)=  
audit engagement letter                      审计业务约定书 a{{([uZ  
audit evidence                                          审计证据 .E@yB`AR  
audit fee                                    审计费 bS0LjvY9g  
audit files                                          审计档案 ]~|zY5i!  
audit findings                                     审计中发现的事项 k3e $0`Q  
audit implementation stage                        审计实施阶段 <7)@Jds\  
audit mark                                        审计标识 _E ?(cWC  
audit materiality                                 审计重要性 ~Ipl'cE  
audit method                                     审计方法 xvW+;3;  
audit objective                                         审计目标，审计目的 jF'S"_/?  
audit of financial statements                      会计报表审计，财务报表审计 jd$lu^>I  
audit opinion                                     审计意见 $A ( #^&  
audit period                                      被审计期间，被审计年度 _jr%s  
audit plan                                          审计计划 K.1#cf ^'  
audit planning                                    编制审计计划，制定审计计划，审计计划 {o;J'yjre1  
audit planning stage                                  审计计划阶段 iHR?]]RF  
audit procedure                                审计程序 Iunt!L  
audit programme                               审计程序表，具体审计计划 "Z,'NL>&  
audit report                                       审计报告
Hm*n,8_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
4|
*_mC  
audit report with a qualified opinion                 有保留意见的审计报告 x0 3|L!n
 
audit report with an adverse opinion                否定意见的审计报告 5Rc 5/m  
audit report with dual dates                      双重日期审计报告 uWgY+T  
audit reporting stage                                 审计报告阶段 K0b(D8!  
audit responsibility                                   审计责任 PInU-"gG  
audit results                                      审计结果
tcmG>^YM  
audit risk                                          审计风险 OI1&Z4Lx  
audit sampling                                          审计抽样 (LGx;9S?  
audit sampling techniques                         审计抽样方法，审计抽样技术 5z=;q!3  
audit strategies                                  审计策略 gx#TRp}-
 
audit summary                                         审计总结，审计小结 x! Z|^q  
audit team                                         审计小组 8Kv=Zp,?`  
audit test                                    审计测试 $n>.;CV  
audit trail                                          审计轨迹 3'IF?](]U  
audit work                                        审计工作 [NyR$yD{  
audit working paper                                 审计工作底稿 X}_kLfP/9  
audited financial statement                        审计会计报表，已审计财务报表 #W*5=Cf  
Auditing Guidelines (the～)                      审计规范指南 <r_ldkZ  
auditing standards                             审计准则 D4[t@*m>7  
audit-oriented working paper                          (审计)业务类工作底稿 zQ5'q  
authorisation                                     授权 m+,a=sR  
authorisation of transaction                       交易的授权 \V}?
K0#bt  
availability                                         可获得性 Q]66v$  
B _0ep[r  
balance                                      余额；差额；平衡 1s/t}J~zZ  
balance sheet                                    资产负债表 eG=Hyc  
bank                                                 银行 NRg Nh5/  
bank account                                    银行账户，银行户头 auK*\Wjm
?  
bank statement                                 银行对账单 ]uG9WT6l  
barter transaction                              易货交易，以物换物交易 _e7Y R+  
basis of audit                                    审计依据 tg.[.vKs  
basis of preparation                                (会计报表的)编制基础 R:fERj<s  
book of account                               账目，账簿
+VCG/J  
borrowing                                         借款，贷款，借债 =0 mf   
branch                                              分支，分支机构，分店 !^:b?M  
brought forward                                (账户余额等的)承上年，承上期，承上页 #2^eGhwnI  
budget                                              预算 sWa`-gc  
building                                      建筑物；大楼 MV'q_{J  
business conditions                                  业务情况，经营情况 .}=gr+<bf  
business licence                               (企业等的)营业执照 bXmX@A$#Io  
business relation                                业务关系 4|ML#aRz  
. =yF  

呵呵，学下，谢谢分享