[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 Sw TL|+u  
　　 vyK7I%T'R  
审计词汇英汉对照 0z l
b0[  
   :toh0oB[  
A :OhHb#D  
-w}]fb2Q>  
4C61GB?Vy  
ability to continue as a going concern               持续经营能力 ~obqG!2m  
acceptability                                     可接受性，可接受程度 6;\I))"[  
acceptable level of detection risk                     检查风险的可接受水平 ~=6xyc/c  
acceptance of engagement                       接受委托 "4+&-ms  
accepting the engagement for the first time              首次接受委托 ;o2$ Q  
access to asset                                         对资产的接触 1{ ~#H<K  
according to                                     根据，依据，依照 H8Bs<2  
account balance                                账户余额 jjw`Dto&  
account for                                       对……进行会计处理，核算；解释 'g=  
accounting                                        会计，会计学 tl,.fjZn  
accounting advisory serve                        会计咨询服务 .oYl-.E>&  
accounting firm                                 会计师事务所 ? (Dq?-.  
accounting information                      会计信息，会计资料 Ln')QN  
accounting period                             会计期间 4:$4u@   
accounting policies                                   会计政策 6}[I2F_^  
accounting professional bodies                 会计职业组织，会计职业团体 f_jo+z{-ik  
accounting records                                   会计记录 \r^qL^  
accounting responsibility                           会计责任
B%)%  
accounting service                             会计服务 ;c-(ObSm  
accounting standards                                会计准则 4
o <Uy  
Accounting Standards for Business Enterprises       企业会计准则 CrC^1K  
accounting system                             会计系统 D[aCsaR  
accounting treatment                                会计处理 "7'J&^|  
accuracy                                    准确性，精确性 y&q*maa[  
additional audit procedures                      追加审计程序 rb5~XnJk  
addressee                                         收件人，收信人 0QXVW}`hz  
Administration of State-owned Assets  (the～)     国有资产管理局 p{amC ;cI$  
administrative laws and regulations                 行政法规 \qdHX  
adverse impact                                 不利影响，负面影响 [YF>:ydk  
adverse opinion                                反对意见 ww\CQ6/h  
advisory group                                  咨询组，顾问组 d 6}r#\  
agency fee                                        代理费，代理费用 TJ_$vI  
aggregate                                          总计，合计为…… c}Ft^Il  
alternation of document and record                 变造文件和记录 `<``8  
alternative audit procedures                      替代审计程序，备选审计程序 E4`
N-3
 
amend                                              修改，修订 bf ]f= ;.+  
amortisation                                      摊销 n7B7m,@1  
analytical capacity                             分析能力 >kj`7GA  
analytical procedures                               分析性程序 R]}}$R`j  
annual financial statements                        年度会计报表，年度财务报表 3oGt3F{gZ  
appendix                                          附录，附表 3}TaF~  
applicable                                         适用的 V) Z}En["1  
applicable laws and regulations                 适用的法规 fxgPhnaC>  
application systems                                  应用系统 gp};D  
apply consistently                              一贯地执行，一贯地实施 PWaw]*dFmy  
appropriate                                       适当的，合适的； .0S~872  
征用，挪用 #|Y5,a,{  
appropriate authorization                          适当的授权 [w> $QR  
appropriateness of audit evidence                    审计证据的适当性 W98i[Q9A7  
approval                                    批准，核准 3m]4=  
assertion                                    (会计报表上的)认定；确认 6}gls}[0{e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1->dMm}G[  
asset                                                 资产，财产 #a/5SZP Z\  
asset restructuring                             资产重组 a]JYDq`,3  
assignment of duties                                 职责的划分 w k(VR  
assistant                                     助理，助理人员 dsb`xw  
associated company                                 联属公司，联营公司 6Z>FTz_  
association                                        联合，结合；协会，社团 Yl4^AR&  
assumption                                       假设，假定 m!|kW{B#A  
at a given date                                         在某一特定时日 5A)2} D]  
attestation                                         鉴证，公证 CY 4gSe?  
attestation service                             鉴证服务 MW! srTQ_  
audit adjustment                                审计调整 [.O?Z=5a[V  
audit areas                                        审计领域 $:=A'd2  
audit conclusion                                审计结论 0[RL>;
D:  
audit effectiveness                             审计效果 "Q}#^h]F  
audit efficiency                                  审计效率 9=vMgW  
audit engagement letter                      审计业务约定书 1Ce@*XBU  
audit evidence                                          审计证据 (7mAt3n k  
audit fee                                    审计费 ' KWyx  
audit files                                          审计档案 <":;+Ng+  
audit findings                                     审计中发现的事项 H
bj,[$Jb  
audit implementation stage                        审计实施阶段 }6p@lla,%]  
audit mark                                        审计标识 iQ tNAj  
audit materiality                                 审计重要性 kW2sY^Rg  
audit method                                     审计方法 y~B h  
audit objective                                         审计目标，审计目的 %}SGl${-  
audit of financial statements                      会计报表审计，财务报表审计 8ZM?)#`@{  
audit opinion                                     审计意见 `n#H5Oyn  
audit period                                      被审计期间，被审计年度 )#BMTKA^  
audit plan                                          审计计划 X@$f$=  
audit planning                                    编制审计计划，制定审计计划，审计计划 `_BNy=`s*  
audit planning stage                                  审计计划阶段 K$&s=Hm  
audit procedure                                审计程序 6%'.A]"  
audit programme                               审计程序表，具体审计计划 ^`*9QjY  
audit report                                       审计报告 NaPt"G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G3+.H  
audit report with a qualified opinion                 有保留意见的审计报告 -MW_|MG  
audit report with an adverse opinion                否定意见的审计报告 G<At_YS  
audit report with dual dates                      双重日期审计报告 Uddr~2%(  
audit reporting stage                                 审计报告阶段 RTvqCp  
audit responsibility                                   审计责任 [
=E  
audit results                                      审计结果 Hc!  mB  
audit risk                                          审计风险 h hG4-HD  
audit sampling                                          审计抽样
GQt8p[!  
audit sampling techniques                         审计抽样方法，审计抽样技术 -l`f)0{  
audit strategies                                  审计策略 w zYzug  
audit summary                                         审计总结，审计小结 OglEt["  
audit team                                         审计小组 M}`B{]lLz  
audit test                                    审计测试 TlXI|3Ip  
audit trail                                          审计轨迹 R{WE\T'  
audit work                                        审计工作 'z0:C
cbj  
audit working paper                                 审计工作底稿
VeGL)   
audited financial statement                        审计会计报表，已审计财务报表 {v=T [D  
Auditing Guidelines (the～)                      审计规范指南 "w^!/  
auditing standards                             审计准则 M2HomO/X)  
audit-oriented working paper                          (审计)业务类工作底稿 A'j;\ `1  
authorisation                                     授权 *?Lv3}E  
authorisation of transaction                       交易的授权 o}$XH,-9&  
availability                                         可获得性 `{eyvW[Ks  
B D!Q">6_"z  
balance                                      余额；差额；平衡
g$7{-OpB  
balance sheet                                    资产负债表 ST2.:v;lb  
bank                                                 银行 C+?Hm1  
bank account                                    银行账户，银行户头 B\<Q ;RI2;  
bank statement                                 银行对账单 us;YV<)d  
barter transaction                              易货交易，以物换物交易 )i~cr2Hk  
basis of audit                                    审计依据 d_AK`wR  
basis of preparation                                (会计报表的)编制基础 tkVbo.[8K  
book of account                               账目，账簿 !(mjyr  
borrowing                                         借款，贷款，借债 7Ilm{@b=  
branch                                              分支，分支机构，分店 8MK>)P o)  
brought forward                                (账户余额等的)承上年，承上期，承上页 %u`8minCt  
budget                                              预算 *YW/_  
building                                      建筑物；大楼 r>dwDBE  
business conditions                                  业务情况，经营情况 Jp j}@,  
business licence                               (企业等的)营业执照 P::TO-C  
business relation                                业务关系 g3Ec"_>P  
sC27F
Vwo
 

呵呵，学下，谢谢分享