[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 T{VdlgL  
　　 %#^)hX,+Q  
审计词汇英汉对照 mnwYv..ePz  
   ee9nfvG-  
A c,\!<4  
3Xun>ZQ-  
B<`'h  
ability to continue as a going concern               持续经营能力 iHp@R-g  
acceptability                                     可接受性，可接受程度 jw^Pt~@
  
acceptable level of detection risk                     检查风险的可接受水平 l_Ffbs_6t  
acceptance of engagement                       接受委托 f"8!uE*;  
accepting the engagement for the first time              首次接受委托 4IW7^Pq`P  
access to asset                                         对资产的接触 Ai 9UB=[R  
according to                                     根据，依据，依照 W)0y+H\% r  
account balance                                账户余额 3*DwXH+  
account for                                       对……进行会计处理，核算；解释 o,#[Se*n  
accounting                                        会计，会计学 RH+'"f  
accounting advisory serve                        会计咨询服务 7i,Z
c]  
accounting firm                                 会计师事务所 DKcg  
accounting information                      会计信息，会计资料 c|s*(WljY  
accounting period                             会计期间 .Y?/J,Ch  
accounting policies                                   会计政策  ?Cu1"bl  
accounting professional bodies                 会计职业组织，会计职业团体 le*1L8n$'  
accounting records                                   会计记录 j\ dY  
accounting responsibility                           会计责任 )AX0x1I|E  
accounting service                             会计服务 -]uN16\ F  
accounting standards                                会计准则 D9#?l<D  
Accounting Standards for Business Enterprises       企业会计准则 .>K):|Opv  
accounting system                             会计系统 6__#n`  
accounting treatment                                会计处理 ]T3dZ`-(  
accuracy                                    准确性，精确性 XuQ7nlbnq  
additional audit procedures                      追加审计程序 E27N1J+1  
addressee                                         收件人，收信人 b`4R`mo  
Administration of State-owned Assets  (the～)     国有资产管理局 ]G0`W6;$]  
administrative laws and regulations                 行政法规 E>BP 
b  
adverse impact                                 不利影响，负面影响 _>G=v!  
adverse opinion                                反对意见 UHtxzp =[  
advisory group                                  咨询组，顾问组 1lxsj{>U  
agency fee                                        代理费，代理费用 Y
[A`r0  
aggregate                                          总计，合计为…… P&ig.Og*  
alternation of document and record                 变造文件和记录 "]jGCo>9  
alternative audit procedures                      替代审计程序，备选审计程序 S<
hj6A  
amend                                              修改，修订 [I`r[u  
amortisation                                      摊销 ,@_$acm  
analytical capacity                             分析能力 F^m`j6  
analytical procedures                               分析性程序 Al^n&Aa+\  
annual financial statements                        年度会计报表，年度财务报表 ?:Y0#Btj  
appendix                                          附录，附表 )-_NtMr~`!  
applicable                                         适用的 /ry#q%?  
applicable laws and regulations                 适用的法规 8-N8v *0  
application systems                                  应用系统 Q9lw~"  
apply consistently                              一贯地执行，一贯地实施 /
\%K7\  
appropriate                                       适当的，合适的； hSgfp  
征用，挪用 o@?3i+%}8  
appropriate authorization                          适当的授权 ?G5 JAG`  
appropriateness of audit evidence                    审计证据的适当性 )\:cL GM  
approval                                    批准，核准 <&7KcvBn"4  
assertion                                    (会计报表上的)认定；确认 y\'t{>U/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \iQD\=o  
asset                                                 资产，财产 OHqc,@a;+  
asset restructuring                             资产重组 %!r>]M <  
assignment of duties                                 职责的划分 vrtK~5K  
assistant                                     助理，助理人员 &CvNNDgrJ  
associated company                                 联属公司，联营公司 [<)/ c>Y  
association                                        联合，结合；协会，社团 f6 zT  
assumption                                       假设，假定 \#(cI  
at a given date                                         在某一特定时日 {gE19J3  
attestation                                         鉴证，公证 't$(Ruw  
attestation service                             鉴证服务 Kilq Jg1%C  
audit adjustment                                审计调整 }+[H~8)5  
audit areas                                        审计领域 `<Z5/;a5W  
audit conclusion                                审计结论  w' E  
audit effectiveness                             审计效果 _P!J0  
audit efficiency                                  审计效率 f-9&n4=H  
audit engagement letter                      审计业务约定书 {x $H#<Y  
audit evidence                                          审计证据 ti:qOSIDTA  
audit fee                                    审计费 360V  
audit files                                          审计档案 pV:c`1\`  
audit findings                                     审计中发现的事项 {:&t;5qz^  
audit implementation stage                        审计实施阶段 Do7&OBI~  
audit mark                                        审计标识 6V=69}  
audit materiality                                 审计重要性 | x|#n  
audit method                                     审计方法 *p;Fwj]  
audit objective                                         审计目标，审计目的 5oQy $Y  
audit of financial statements                      会计报表审计，财务报表审计 eRC /Pr  
audit opinion                                     审计意见 NymS8hxR  
audit period                                      被审计期间，被审计年度 \(t.|  
audit plan                                          审计计划 UV%Al)3  
audit planning                                    编制审计计划，制定审计计划，审计计划 \UI7H1XDH  
audit planning stage                                  审计计划阶段 <|~8Ezd  
audit procedure                                审计程序 ]HP aM  
audit programme                               审计程序表，具体审计计划 1F*gPhm  
audit report                                       审计报告 LL5n{#)N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nB?$W4  
audit report with a qualified opinion                 有保留意见的审计报告 N"2Ire  
audit report with an adverse opinion                否定意见的审计报告 2R&msdF
 
audit report with dual dates                      双重日期审计报告 ,K Ebnk|i  
audit reporting stage                                 审计报告阶段 :E/]Bjq$;  
audit responsibility                                   审计责任 etdI:N*x  
audit results                                      审计结果 /,'D4s:Gg  
audit risk                                          审计风险 o5gt`H"  
audit sampling                                          审计抽样 i]8HzKuiW  
audit sampling techniques                         审计抽样方法，审计抽样技术 kP9DCDO`[5  
audit strategies                                  审计策略 G>{ B
ij44  
audit summary                                         审计总结，审计小结 <syMrXk)R(  
audit team                                         审计小组 {J2*6_  
audit test                                    审计测试 ]}2+yK  
audit trail                                          审计轨迹 ?yfk d:WD  
audit work                                        审计工作 @b\/\\{  
audit working paper                                 审计工作底稿 4l+"J:,  
audited financial statement                        审计会计报表，已审计财务报表 &wsxH4  
Auditing Guidelines (the～)                      审计规范指南 <Q'J=;vV  
auditing standards                             审计准则 2xvTij O0  
audit-oriented working paper                          (审计)业务类工作底稿 Jrd:6
Z  
authorisation                                     授权 K1M
s  
authorisation of transaction                       交易的授权 bCY8CIF  
availability                                         可获得性 59:Xu%Hp  
B )J4XM(  
balance                                      余额；差额；平衡 fOEw]B#@  
balance sheet                                    资产负债表 JQQP!]%}  
bank                                                 银行 b: UTq 7^  
bank account                                    银行账户，银行户头 5LU8QHj3  
bank statement                                 银行对账单 VSa\X~  
barter transaction                              易货交易，以物换物交易  ,$ L>  
basis of audit                                    审计依据 ~G.'pyW  
basis of preparation                                (会计报表的)编制基础 v'(p."g  
book of account                               账目，账簿 [k-Q89  
borrowing                                         借款，贷款，借债 :B?C~U k  
branch                                              分支，分支机构，分店 s86Ij>VLf  
brought forward                                (账户余额等的)承上年，承上期，承上页 t<5$ 85Y~  
budget                                              预算 Su99A.w  
building                                      建筑物；大楼 xMNUyB{?  
business conditions                                  业务情况，经营情况 1e.V%!Xk  
business licence                               (企业等的)营业执照 n46H7e(ej\  
business relation                                业务关系 P!@b:.$  
% "|I` m  

呵呵，学下，谢谢分享