[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 Vao3&#D8  
　　 d8f S79  
审计词汇英汉对照 qI\B ;&hr(  
   {Hxziyv~Y(  
A 9kU|?JE  
$D#eD.  
XZPq4(,9}  
ability to continue as a going concern               持续经营能力 N5fMMi(O  
acceptability                                     可接受性，可接受程度 2wZyUB;  
acceptable level of detection risk                     检查风险的可接受水平 HG})VPBa  
acceptance of engagement                       接受委托 DzvGR)>/  
accepting the engagement for the first time              首次接受委托 `"E<%$|ZQy  
access to asset                                         对资产的接触 }Q>??~mVl
 
according to                                     根据，依据，依照 =ThacZHb8  
account balance                                账户余额 ^(yU)k3pu  
account for                                       对……进行会计处理，核算；解释 sX
=_|<[  
accounting                                        会计，会计学 Y3f2RdGl  
accounting advisory serve                        会计咨询服务 [Q20c<,  
accounting firm                                 会计师事务所 c< g{&YJ  
accounting information                      会计信息，会计资料 0-A@X>6bs  
accounting period                             会计期间 &#[6a&9#[A  
accounting policies                                   会计政策 k%ckV`y  
accounting professional bodies                 会计职业组织，会计职业团体 km!jxs  
accounting records                                   会计记录 I78huYAYA  
accounting responsibility                           会计责任 c ]&|.~2&  
accounting service                             会计服务 lA7\c#  
accounting standards                                会计准则 r}])V[V  
Accounting Standards for Business Enterprises       企业会计准则 (K->5rSU  
accounting system                             会计系统 p\/;^c`7  
accounting treatment                                会计处理 D&#ph%U,P  
accuracy                                    准确性，精确性 XhJbBVS|  
additional audit procedures                      追加审计程序 #s^~'2^%4  
addressee                                         收件人，收信人 o8ADAU"  
Administration of State-owned Assets  (the～)     国有资产管理局 n8>(m,  
administrative laws and regulations                 行政法规 q%GlS=o"  
adverse impact                                 不利影响，负面影响 XQL]I$?  
adverse opinion                                反对意见 elm]e2)F  
advisory group                                  咨询组，顾问组 BDT1qiC  
agency fee                                        代理费，代理费用 V@Fj! /  
aggregate                                          总计，合计为…… Q+'QJ7fw'|  
alternation of document and record                 变造文件和记录 VE5M}kDCZ  
alternative audit procedures                      替代审计程序，备选审计程序 p_2-(n@  
amend                                              修改，修订 yGtGhP8  
amortisation                                      摊销 72>/@  
analytical capacity                             分析能力 'uw=)8t7  
analytical procedures                               分析性程序 zHvG3Ed@  
annual financial statements                        年度会计报表，年度财务报表 }*I:0"WH  
appendix                                          附录，附表 x*uQBNf=  
applicable                                         适用的 z>X<Di&x)  
applicable laws and regulations                 适用的法规 -5t
.1/  
application systems                                  应用系统 ril4*$e7^\  
apply consistently                              一贯地执行，一贯地实施 v-mhqhb  
appropriate                                       适当的，合适的； 7 xm>+(  
征用，挪用 INj2B
@_  
appropriate authorization                          适当的授权 U6
@j=|q  
appropriateness of audit evidence                    审计证据的适当性 ZkZTCb`/l  
approval                                    批准，核准 (:]on
^|  
assertion                                    (会计报表上的)认定；确认 oO8V0VE\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <Sx-Ca7  
asset                                                 资产，财产 1FiFP5  
asset restructuring                             资产重组 Bdd>r# ]  
assignment of duties                                 职责的划分 L^zF@n^5A  
assistant                                     助理，助理人员 2'zYrdem  
associated company                                 联属公司，联营公司 =N%;HfUD  
association                                        联合，结合；协会，社团 h{&}p-X&[  
assumption                                       假设，假定 9,`eYAu  
at a given date                                         在某一特定时日 IMDGinHAy  
attestation                                         鉴证，公证 <Prz >qL$  
attestation service                             鉴证服务 i?&g
;_n^  
audit adjustment                                审计调整 xG^6'<  
audit areas                                        审计领域 H_<X\(  
audit conclusion                                审计结论 ' s6SKjZS  
audit effectiveness                             审计效果 " E U[Lb  
audit efficiency                                  审计效率 S0 AaJty  
audit engagement letter                      审计业务约定书 J`*!U4  
audit evidence                                          审计证据 P
<@V  
audit fee                                    审计费 1\_S1ZS  
audit files                                          审计档案 "[ 091<  
audit findings                                     审计中发现的事项 |Y6+Y{|\  
audit implementation stage                        审计实施阶段 Q^qdm5}UkW  
audit mark                                        审计标识  <
V-D  
audit materiality                                 审计重要性 Rs<li\GS  
audit method                                     审计方法 G /:;Qig  
audit objective                                         审计目标，审计目的 1 U|IN=  
audit of financial statements                      会计报表审计，财务报表审计 BuE=(v2
}  
audit opinion                                     审计意见 a.r+>44M  
audit period                                      被审计期间，被审计年度 cZ{-h  
audit plan                                          审计计划 4#o
Lf1  
audit planning                                    编制审计计划，制定审计计划，审计计划 k/&~8l.$  
audit planning stage                                  审计计划阶段 ]YP J.[n  
audit procedure                                审计程序 %B&y^mZv*\  
audit programme                               审计程序表，具体审计计划 H +O7+=&  
audit report                                       审计报告 Ungex@s_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `J%iFm/5*  
audit report with a qualified opinion                 有保留意见的审计报告 G{,X_MZ%  
audit report with an adverse opinion                否定意见的审计报告 t7"vAjZU  
audit report with dual dates                      双重日期审计报告 y Q_lJIX  
audit reporting stage                                 审计报告阶段 lC8DhRd0_  
audit responsibility                                   审计责任 aB6F<"L,  
audit results                                      审计结果 2nL[P#r  
audit risk                                          审计风险 l0^~0xlED  
audit sampling                                          审计抽样 N<lO!x1[H*  
audit sampling techniques                         审计抽样方法，审计抽样技术 9%i|_c}  
audit strategies                                  审计策略 Q{ibH=^
 
audit summary                                         审计总结，审计小结 $n30[P@p;  
audit team                                         审计小组 Bw]Y71  
audit test                                    审计测试 ~|_s2T  
audit trail                                          审计轨迹 'gDhi!h%  
audit work                                        审计工作 8cV3VapF  
audit working paper                                 审计工作底稿 bT^6AtsJ  
audited financial statement                        审计会计报表，已审计财务报表 YY\$lM  
Auditing Guidelines (the～)                      审计规范指南 $wgHaSni  
auditing standards                             审计准则 fO+$`r>9  
audit-oriented working paper                          (审计)业务类工作底稿 95 7C
r  
authorisation                                     授权 6  XZF8W  
authorisation of transaction                       交易的授权 K'6dlwn).  
availability                                         可获得性 r~&[Gaw  
B .d)X.cO  
balance                                      余额；差额；平衡 ]m _<lRye  
balance sheet                                    资产负债表 K+=cNC4B  
bank                                                 银行 IUt/V^  
bank account                                    银行账户，银行户头 W+v7OSd92  
bank statement                                 银行对账单 Rt &Oz!TQ  
barter transaction                              易货交易，以物换物交易 IkzY  
basis of audit                                    审计依据 yMdE[/+3  
basis of preparation                                (会计报表的)编制基础 T}%8Vlt]  
book of account                               账目，账簿 F|,_k%QP  
borrowing                                         借款，贷款，借债 'jr\F2  
branch                                              分支，分支机构，分店 hG~TqH^}B  
brought forward                                (账户余额等的)承上年，承上期，承上页 }YiE}+VW|  
budget                                              预算 C5q n(tv  
building                                      建筑物；大楼 \e89 >m  
business conditions                                  业务情况，经营情况 0+\%os V  
business licence                               (企业等的)营业执照 6Qo YX] .  
business relation                                业务关系 ~]CQ DR:  
`Bw>0%.  

呵呵，学下，谢谢分享