[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 V-IXtQR  
　　 xbsp[0I,  
审计词汇英汉对照 PS**d$ S  
   2XNO*zbve  
A G*JasHFs  
PVLLuv  
ZuH@qq\  
ability to continue as a going concern               持续经营能力 ?t46TV'G  
acceptability                                     可接受性，可接受程度 /'O? 8X<  
acceptable level of detection risk                     检查风险的可接受水平 A63=$  
acceptance of engagement                       接受委托 c<fl6o)  
accepting the engagement for the first time              首次接受委托 I82GZL  
access to asset                                         对资产的接触 f:bUM/Ud  
according to                                     根据，依据，依照 f0S$p R  
account balance                                账户余额 rvouE:  
account for                                       对……进行会计处理，核算；解释 NU"Ld +gw  
accounting                                        会计，会计学 QbrR=[8b  
accounting advisory serve                        会计咨询服务 {Dupk0'(  
accounting firm                                 会计师事务所 sQwRlx  
accounting information                      会计信息，会计资料 &P'd&B1   
accounting period                             会计期间 3qggdi  
accounting policies                                   会计政策 WCRGqSr4  
accounting professional bodies                 会计职业组织，会计职业团体 zO)Bf(  
accounting records                                   会计记录 <5BNcl\ZL  
accounting responsibility                           会计责任 2D;2QdO  
accounting service                             会计服务 oR[-F+__  
accounting standards                                会计准则 |q!O~<H@  
Accounting Standards for Business Enterprises       企业会计准则 !-B$WAV  
accounting system                             会计系统 xU9T8Lw  
accounting treatment                                会计处理 ;iq H:wO  
accuracy                                    准确性，精确性 q|h#J}\  
additional audit procedures                      追加审计程序 l^!raoH]q  
addressee                                         收件人，收信人 DXyRNE<G[C  
Administration of State-owned Assets  (the～)     国有资产管理局 &1 t84p:^=  
administrative laws and regulations                 行政法规 >W>3w  
adverse impact                                 不利影响，负面影响 x<d2/[(}mT  
adverse opinion                                反对意见 Qv1<)&Ft<  
advisory group                                  咨询组，顾问组 46[k9T  
agency fee                                        代理费，代理费用 %/.yGAPkx  
aggregate                                          总计，合计为…… PJ-g.0q  
alternation of document and record                 变造文件和记录 ;T hn C>U  
alternative audit procedures                      替代审计程序，备选审计程序 wjy<{I  
amend                                              修改，修订 b@X+vW{S  
amortisation                                      摊销 FIu|eW+<l  
analytical capacity                             分析能力 <*_DC)&79  
analytical procedures                               分析性程序 4m1@lnjp  
annual financial statements                        年度会计报表，年度财务报表 <~z@GMQCf  
appendix                                          附录，附表 L5DeLF+  
applicable                                         适用的 ?LSwJ @#  
applicable laws and regulations                 适用的法规 $&Lw 2 c0  
application systems                                  应用系统 2,'~'  
apply consistently                              一贯地执行，一贯地实施 OjWg>v\v  
appropriate                                       适当的，合适的； dC> [[_  
征用，挪用 4LXC;gZ  
appropriate authorization                          适当的授权 %1\~OnT  
appropriateness of audit evidence                    审计证据的适当性 pgd9_'[5  
approval                                    批准，核准 #u"$\[G  
assertion                                    (会计报表上的)认定；确认 9s4>hw@u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t9~Y ?  
asset                                                 资产，财产 cB0"vbdO  
asset restructuring                             资产重组 <g$bM;6%  
assignment of duties                                 职责的划分 Q3<ctd\]Y  
assistant                                     助理，助理人员 aOhi<I`*  
associated company                                 联属公司，联营公司 &0x;60b  
association                                        联合，结合；协会，社团 Uc<BLu;  
assumption                                       假设，假定 .k
!<Oqa  
at a given date                                         在某一特定时日 |BEoF[1  
attestation                                         鉴证，公证 @+>t]jyz  
attestation service                             鉴证服务 gY {/)"
 
audit adjustment                                审计调整 lk
4U/:  
audit areas                                        审计领域 7hlzuZob+y  
audit conclusion                                审计结论 "M}3T?0 O  
audit effectiveness                             审计效果 O[+\` 63F=  
audit efficiency                                  审计效率 m^$KDrkD  
audit engagement letter                      审计业务约定书 tq
=7HM  
audit evidence                                          审计证据 e'X"uH Xt.  
audit fee                                    审计费 |U`ASo  
audit files                                          审计档案 ]|QA`5=$  
audit findings                                     审计中发现的事项 Il]p >B  
audit implementation stage                        审计实施阶段 /"@k_[O  
audit mark                                        审计标识 ("s!t?!&YS  
audit materiality                                 审计重要性 RveEA/&&  
audit method                                     审计方法 Hy1pIUsx  
audit objective                                         审计目标，审计目的 .A F94OlE/  
audit of financial statements                      会计报表审计，财务报表审计 MjW{JR)I  
audit opinion                                     审计意见 09 vm5|  
audit period                                      被审计期间，被审计年度 ]D_ AZI  
audit plan                                          审计计划 xf3;:soC  
audit planning                                    编制审计计划，制定审计计划，审计计划 %Vb~}sT:  
audit planning stage                                  审计计划阶段 >p29|TFbV  
audit procedure                                审计程序 xzw2~(lo  
audit programme                               审计程序表，具体审计计划 a;f A0_  
audit report                                       审计报告 uCjbb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *5mJA -[B+  
audit report with a qualified opinion                 有保留意见的审计报告 YeI|&FMX  
audit report with an adverse opinion                否定意见的审计报告 {#N,&? [  
audit report with dual dates                      双重日期审计报告 x75 3o\u!  
audit reporting stage                                 审计报告阶段 U]Fnf?(  
audit responsibility                                   审计责任 R:y u  
audit results                                      审计结果 %'MR;hQsd8  
audit risk                                          审计风险 w|U7pUz  
audit sampling                                          审计抽样 MZt&HbD-  
audit sampling techniques                         审计抽样方法，审计抽样技术 [Qn=y/._r  
audit strategies                                  审计策略 ]t-B-(D  
audit summary                                         审计总结，审计小结 XZ4H(Cj  
audit team                                         审计小组 Ai~d  
audit test                                    审计测试 /Z2 g>  
audit trail                                          审计轨迹 F~l:WQAj  
audit work                                        审计工作 Y'?{yx{  
audit working paper                                 审计工作底稿 S[y?>  
audited financial statement                        审计会计报表，已审计财务报表 `G2!{3UD  
Auditing Guidelines (the～)                      审计规范指南 YR.f `-<Z  
auditing standards                             审计准则 Lf+3nN  
audit-oriented working paper                          (审计)业务类工作底稿 9u1Fk'cxG,  
authorisation                                     授权 g7r0U6Y  
authorisation of transaction                       交易的授权 @rlL'|&X*  
availability                                         可获得性 %(~8 a  
B ;m}o$`  
balance                                      余额；差额；平衡 9R N ge;*  
balance sheet                                    资产负债表 txix =  
bank                                                 银行 $uUJV%
EX  
bank account                                    银行账户，银行户头 R 5Cy%  
bank statement                                 银行对账单 d=a$Gd_$  
barter transaction                              易货交易，以物换物交易 y*j8OA.S  
basis of audit                                    审计依据 GD<pqm`vVY  
basis of preparation                                (会计报表的)编制基础 \l?.VE
D  
book of account                               账目，账簿 {\5-b:#_  
borrowing                                         借款，贷款，借债 S %(R9N|  
branch                                              分支，分支机构，分店 ~p$ncIr 2Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 sx][X itR+  
budget                                              预算 1A{iUddR  
building                                      建筑物；大楼 wi S8S{K5  
business conditions                                  业务情况，经营情况 7WN$ rl5/  
business licence                               (企业等的)营业执照 C-;}a%c"  
business relation                                业务关系 :s
nn-e0l  
g&L $5   

呵呵，学下，谢谢分享