[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 XpQOl  
　　 2ej7Ql _@c  
审计词汇英汉对照 dhl[=Y` Q  
   lq/2Y4LE)  
A L[` l80  
i=8iK#2 h  
OG,P"sv  
ability to continue as a going concern               持续经营能力 I$n=>s  
acceptability                                     可接受性，可接受程度 S:\i M:  
acceptable level of detection risk                     检查风险的可接受水平 nR!e(  
acceptance of engagement                       接受委托 ])x1MmRg\  
accepting the engagement for the first time              首次接受委托 n\#YGL<n  
access to asset                                         对资产的接触 \INH[X#>  
according to                                     根据，依据，依照 XC4Z,,ah"  
account balance                                账户余额 K~x,so  
account for                                       对……进行会计处理，核算；解释 YdY-Jg Xm  
accounting                                        会计，会计学 wucdXj{%  
accounting advisory serve                        会计咨询服务 Qy,^'fSN  
accounting firm                                 会计师事务所 ));#oQol9  
accounting information                      会计信息，会计资料 [&Xp]:M'D  
accounting period                             会计期间 XX;4A  
accounting policies                                   会计政策 ^?69|,  
accounting professional bodies                 会计职业组织，会计职业团体 ,w }Po  
accounting records                                   会计记录 !,J# r  
accounting responsibility                           会计责任 bQll;U^A  
accounting service                             会计服务 F /b`[  
accounting standards                                会计准则 Hh<H~s [  
Accounting Standards for Business Enterprises       企业会计准则 J3Mb]X)_}  
accounting system                             会计系统 `sxf
j)s  
accounting treatment                                会计处理 *
OVB;]D3+  
accuracy                                    准确性，精确性 e5h*GKF  
additional audit procedures                      追加审计程序 ,!ZuH?Z  
addressee                                         收件人，收信人 }fpya2Xt  
Administration of State-owned Assets  (the～)     国有资产管理局 Q aX.Av  
administrative laws and regulations                 行政法规 OfsP5*
d  
adverse impact                                 不利影响，负面影响 `S&a.k  
adverse opinion                                反对意见 l/$GF|`U  
advisory group                                  咨询组，顾问组 0r]n 0?x  
agency fee                                        代理费，代理费用 I Mgd2qIC  
aggregate                                          总计，合计为……
NOz3_k  
alternation of document and record                 变造文件和记录 8WP>u8&  
alternative audit procedures                      替代审计程序，备选审计程序 W<Uu.Y{sG  
amend                                              修改，修订 vNv? trw  
amortisation                                      摊销  K +7  
analytical capacity                             分析能力  ~/:vr  
analytical procedures                               分析性程序 :-&|QVH  
annual financial statements                        年度会计报表，年度财务报表 O--p)\  
appendix                                          附录，附表 U%{GLO   
applicable                                         适用的 <sdgL+&1h  
applicable laws and regulations                 适用的法规 urp|@WZ  
application systems                                  应用系统 [^>XRBSm  
apply consistently                              一贯地执行，一贯地实施 c=\tf~}^Ms  
appropriate                                       适当的，合适的； ^Fk;t  
征用，挪用 >nSsbhAe  
appropriate authorization                          适当的授权 eK8H5YE  
appropriateness of audit evidence                    审计证据的适当性 vr!J3H f  
approval                                    批准，核准 ,,3lH-C  
assertion                                    (会计报表上的)认定；确认 J )1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .^YxhUH,G  
asset                                                 资产，财产 pjl%Jm  
asset restructuring                             资产重组 ?z ,!iK`  
assignment of duties                                 职责的划分 npP C;KD  
assistant                                     助理，助理人员 VJ*1g+c  
associated company                                 联属公司，联营公司 0SpB2>_  
association                                        联合，结合；协会，社团 >T$0*7wF  
assumption                                       假设，假定 ~{
x1/eH  
at a given date                                         在某一特定时日 `CK~x=  
attestation                                         鉴证，公证 FOaA}D `]  
attestation service                             鉴证服务 D) *  
audit adjustment                                审计调整 9O[IR)
O~  
audit areas                                        审计领域 \u=d`}E  
audit conclusion                                审计结论 J?4{#p  
audit effectiveness                             审计效果 ~NGM6+9  
audit efficiency                                  审计效率 l,ny=Q$[1'  
audit engagement letter                      审计业务约定书 l\U Q2i  
audit evidence                                          审计证据 "tCI_ Zi;  
audit fee                                    审计费 u09Tlqh0 3  
audit files                                          审计档案 Bz+oMN#XJ  
audit findings                                     审计中发现的事项 uH_KOiF  
audit implementation stage                        审计实施阶段 , 3R=8  
audit mark                                        审计标识 0JR/V6
8$  
audit materiality                                 审计重要性 cJKnB!iL5  
audit method                                     审计方法 ! FcGa  
audit objective                                         审计目标，审计目的 T/$gnn  
audit of financial statements                      会计报表审计，财务报表审计 7j& t{q5  
audit opinion                                     审计意见 OM'iJB6=  
audit period                                      被审计期间，被审计年度 3ML][| TR  
audit plan                                          审计计划 [i.@q}c~E  
audit planning                                    编制审计计划，制定审计计划，审计计划 FT).$h~+4  
audit planning stage                                  审计计划阶段 gt4GN`-k  
audit procedure                                审计程序 VO#rJ
1J  
audit programme                               审计程序表，具体审计计划 SX3'|'-  
audit report                                       审计报告 EPo)7<|>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Gz`Jzh j  
audit report with a qualified opinion                 有保留意见的审计报告 O{:{P5  
audit report with an adverse opinion                否定意见的审计报告 |$.?(FZYu  
audit report with dual dates                      双重日期审计报告 KdNo'*;U]_  
audit reporting stage                                 审计报告阶段 LpH Gt]|D  
audit responsibility                                   审计责任 B'/U#>/  
audit results                                      审计结果 P0N/bp2Uy  
audit risk                                          审计风险 !G%!zNA S  
audit sampling                                          审计抽样 8 Ku9;V Ek  
audit sampling techniques                         审计抽样方法，审计抽样技术 &oL"AJU  
audit strategies                                  审计策略 _KRnx-  
audit summary                                         审计总结，审计小结 .0Ud?v>=  
audit team                                         审计小组 ]4rmQAS7"  
audit test                                    审计测试 as07~Xvp-  
audit trail                                          审计轨迹 L03I:IJ  
audit work                                        审计工作 k|fM9E  
audit working paper                                 审计工作底稿 ^![
'\  
audited financial statement                        审计会计报表，已审计财务报表  %Z;RY5  
Auditing Guidelines (the～)                      审计规范指南 EeaJ
UK]z9  
auditing standards                             审计准则 /P
jd"  
audit-oriented working paper                          (审计)业务类工作底稿 #rHMf%0  
authorisation                                     授权 1$Up7=Dr=  
authorisation of transaction                       交易的授权 a-5UG#o  
availability                                         可获得性 +=WBH'  
B UG v
IHm  
balance                                      余额；差额；平衡 ,7nu;fOT[  
balance sheet                                    资产负债表 =B&|\2`{)  
bank                                                 银行 YB*)&@yx  
bank account                                    银行账户，银行户头 ZllmaI  
bank statement                                 银行对账单 iBE|6+g~Cj  
barter transaction                              易货交易，以物换物交易 y)r`<B  
basis of audit                                    审计依据 <XL%*  
basis of preparation                                (会计报表的)编制基础 osc8;B/  
book of account                               账目，账簿 /
X8a3Eqp9  
borrowing                                         借款，贷款，借债 U<6)CW1;  
branch                                              分支，分支机构，分店 AA-$;s  
brought forward                                (账户余额等的)承上年，承上期，承上页 4'faE="1)S  
budget                                              预算 R;"$PHD  
building                                      建筑物；大楼 n'rq  
business conditions                                  业务情况，经营情况 u7!gF&tA  
business licence                               (企业等的)营业执照 (~|)Gmq2  
business relation                                业务关系 qMaO1cE\  
;v8TT}R  

呵呵，学下，谢谢分享