[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 O6v
xp?:^  
　　 2 ij&D
b/  
审计词汇英汉对照 C ocw%Yl  
   &9|L Z9K  
A {dm>]@"S  
B\e*-:pq>  
nO!&;E&  
ability to continue as a going concern               持续经营能力 "j8)l4}  
acceptability                                     可接受性，可接受程度 aKWxLe  
acceptable level of detection risk                     检查风险的可接受水平 >3@3~F%xAX  
acceptance of engagement                       接受委托 tfZ@4%'  
accepting the engagement for the first time              首次接受委托 I "O^.VC  
access to asset                                         对资产的接触 d~QM@<SV  
according to                                     根据，依据，依照 k54\H.  
account balance                                账户余额 <U1T_fiBoc  
account for                                       对……进行会计处理，核算；解释 U$~6V%e  
accounting                                        会计，会计学 E}v8Q~A(  
accounting advisory serve                        会计咨询服务 ;+(VO  
accounting firm                                 会计师事务所 K3M.ZRh\;`  
accounting information                      会计信息，会计资料 yNowhh
 
accounting period                             会计期间 {\CWoFht>  
accounting policies                                   会计政策 /I!62?)-*  
accounting professional bodies                 会计职业组织，会计职业团体 $#p5B
QQ|  
accounting records                                   会计记录 BAY e:0  
accounting responsibility                           会计责任 JJ%@m;~  
accounting service                             会计服务 RL/y7M1j  
accounting standards                                会计准则 s1[&WDedM  
Accounting Standards for Business Enterprises       企业会计准则 y<6c*e1  
accounting system                             会计系统 6lv@4R^u  
accounting treatment                                会计处理 2#sFY/@  
accuracy                                    准确性，精确性 B^r?N-Z A  
additional audit procedures                      追加审计程序 )E*f30  
addressee                                         收件人，收信人 ",D!8>=s  
Administration of State-owned Assets  (the～)     国有资产管理局 < kPNe>-f  
administrative laws and regulations                 行政法规 Z,e|L4&  
adverse impact                                 不利影响，负面影响 v/9ZTd  
adverse opinion                                反对意见 f? @Qt<+k  
advisory group                                  咨询组，顾问组 ,?erAI  
agency fee                                        代理费，代理费用 ;Vs2e  
aggregate                                          总计，合计为…… HI 1T  
alternation of document and record                 变造文件和记录 _,)_(R ,h  
alternative audit procedures                      替代审计程序，备选审计程序 z k/`Uz  
amend                                              修改，修订 R[j?\#  
amortisation                                      摊销 l<GN<[/.+  
analytical capacity                             分析能力 fmj}NV&ma  
analytical procedures                               分析性程序 =eUKpYI  
annual financial statements                        年度会计报表，年度财务报表
c x$h"  
appendix                                          附录，附表 ]v vA]e  
applicable                                         适用的 xc 1d[dCdp  
applicable laws and regulations                 适用的法规 I`X!M!dB)  
application systems                                  应用系统 vj%"x/TP  
apply consistently                              一贯地执行，一贯地实施 _ia&|#n  
appropriate                                       适当的，合适的； ~`FRU/@r  
征用，挪用 @Kz,TP!%A  
appropriate authorization                          适当的授权 O>qlWPht  
appropriateness of audit evidence                    审计证据的适当性 4KtD  k  
approval                                    批准，核准 n=V|NrU  
assertion                                    (会计报表上的)认定；确认 F:T(-,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Rw{' O]Q*  
asset                                                 资产，财产 [0y,K{8t  
asset restructuring                             资产重组 Qe>_\-f  
assignment of duties                                 职责的划分 2A;i  
assistant                                     助理，助理人员 N,-C+r5}<4  
associated company                                 联属公司，联营公司 ,"is%O.  
association                                        联合，结合；协会，社团 H=C~h\me?  
assumption                                       假设，假定 t!Cz;ajNi  
at a given date                                         在某一特定时日 #%@bZ f  
attestation                                         鉴证，公证 XYuX+&XW/  
attestation service                             鉴证服务 M$%ON>Kq  
audit adjustment                                审计调整 JX&]>#6|E  
audit areas                                        审计领域 EQ,`6UT>  
audit conclusion                                审计结论 <q!HY~"V  
audit effectiveness                             审计效果 PiM(QR  
audit efficiency                                  审计效率
YiO}"  
audit engagement letter                      审计业务约定书 <Y7j'n  
audit evidence                                          审计证据 U1y!R<qlp  
audit fee                                    审计费 #%k_V+o3  
audit files                                          审计档案 f?tU5EX  
audit findings                                     审计中发现的事项 e}yF2|0FD  
audit implementation stage                        审计实施阶段 ftTD-d  
audit mark                                        审计标识 81x/bx@L%  
audit materiality                                 审计重要性 IC'+{3.m8  
audit method                                     审计方法 _Sfu8k>):  
audit objective                                         审计目标，审计目的 Zt!$"N.,  
audit of financial statements                      会计报表审计，财务报表审计 =K}Pfh  
audit opinion                                     审计意见 jyW={%&  
audit period                                      被审计期间，被审计年度 yKl^-%Uq<  
audit plan                                          审计计划 ,]wQ]fpt  
audit planning                                    编制审计计划，制定审计计划，审计计划 8|)!E`TKSV  
audit planning stage                                  审计计划阶段 V'=;M[&  
audit procedure                                审计程序 kE'p=dXx  
audit programme                               审计程序表，具体审计计划 "zJxWXI  
audit report                                       审计报告 nc:/GxP
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Jw}t~m3  
audit report with a qualified opinion                 有保留意见的审计报告 &?bsBqpN  
audit report with an adverse opinion                否定意见的审计报告 #Mn?Nn  
audit report with dual dates                      双重日期审计报告 'yX\y 6I  
audit reporting stage                                 审计报告阶段 f|B\Y/*X  
audit responsibility                                   审计责任 qfl!>  
audit results                                      审计结果 tqh)yr;  
audit risk                                          审计风险 C]mp<  
audit sampling                                          审计抽样 ]^>Inh!  
audit sampling techniques                         审计抽样方法，审计抽样技术 W`
9{RZ
'  
audit strategies                                  审计策略 C;HEvq7  
audit summary                                         审计总结，审计小结 L;")C,CwQ  
audit team                                         审计小组 wE.jf.q  
audit test                                    审计测试 a%m )8N;C  
audit trail                                          审计轨迹 KyX2CfW}t  
audit work                                        审计工作 "r@#3T$  
audit working paper                                 审计工作底稿 WuY#Kx ~2  
audited financial statement                        审计会计报表，已审计财务报表 A4@z+ebb l  
Auditing Guidelines (the～)                      审计规范指南 5l8F.LtO\  
auditing standards                             审计准则 ASoBa&vX  
audit-oriented working paper                          (审计)业务类工作底稿 faRQj:R8  
authorisation                                     授权 +BtLd+)R  
authorisation of transaction                       交易的授权 D ? %*L  
availability                                         可获得性 YX,;z/Jw2  
B u;nn:K1QFr  
balance                                      余额；差额；平衡 }w35f
G^  
balance sheet                                    资产负债表 oQ]FyV
 
bank                                                 银行 D.{vuftu  
bank account                                    银行账户，银行户头 liPrxuP`  
bank statement                                 银行对账单 A]0R?N9wb_  
barter transaction                              易货交易，以物换物交易 Zj]tiN f\"  
basis of audit                                    审计依据 u3 LoP_|  
basis of preparation                                (会计报表的)编制基础 =p[Sd*d  
book of account                               账目，账簿 S;Sy.Lp  
borrowing                                         借款，贷款，借债 >
Um(gbG  
branch                                              分支，分支机构，分店 N<<wg{QO  
brought forward                                (账户余额等的)承上年，承上期，承上页 .jP|b~  
budget                                              预算 1VFCK&  
building                                      建筑物；大楼 4uO88[=  
business conditions                                  业务情况，经营情况 !1R?3rVQS  
business licence                               (企业等的)营业执照 <(Ar[Rp  
business relation                                业务关系 8v4krz<Iq  
"B__a(  

呵呵，学下，谢谢分享