[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 c+l1#[Dnc  
　　 0MK|spc  
审计词汇英汉对照 G=lcKtMdg  
   Qp{gV Ys  
A Y>KRI2](<  
1eC1Cyw  
^h+,Kn0@  
ability to continue as a going concern               持续经营能力 2|vArRKt  
acceptability                                     可接受性，可接受程度 [
h "*>J{  
acceptable level of detection risk                     检查风险的可接受水平 ViV"+b#gu  
acceptance of engagement                       接受委托 % AqUVt9}  
accepting the engagement for the first time              首次接受委托 D9H(kk  
access to asset                                         对资产的接触 UUy% :t  
according to                                     根据，依据，依照 acuch  
account balance                                账户余额 S<
"M5e  
account for                                       对……进行会计处理，核算；解释 q\Cg2[nn2  
accounting                                        会计，会计学 Ekx3GM_]  
accounting advisory serve                        会计咨询服务 Lpw9hj|  
accounting firm                                 会计师事务所 2@``=0z  
accounting information                      会计信息，会计资料 82%~WQnS  
accounting period                             会计期间 FLI\SF<  
accounting policies                                   会计政策 IUco 8  
accounting professional bodies                 会计职业组织，会计职业团体 yT Pi/=G  
accounting records                                   会计记录 -TKS`,#  
accounting responsibility                           会计责任 -%]O-'  
accounting service                             会计服务 <rUH\z5cP  
accounting standards                                会计准则 W=T3spV  
Accounting Standards for Business Enterprises       企业会计准则 f,9jK9/$  
accounting system                             会计系统 4`F(RweGx  
accounting treatment                                会计处理 BZy&;P  
accuracy                                    准确性，精确性 -.A%c(|Q  
additional audit procedures                      追加审计程序 5~T`R~Uqb  
addressee                                         收件人，收信人 gakmg#ki  
Administration of State-owned Assets  (the～)     国有资产管理局 $:M*$r^u  
administrative laws and regulations                 行政法规 c$),/0td|  
adverse impact                                 不利影响，负面影响 E"l&<U  
adverse opinion                                反对意见 :34#z.O  
advisory group                                  咨询组，顾问组 C3kxw1*  
agency fee                                        代理费，代理费用 |;2Y|>=  
aggregate                                          总计，合计为…… l2uh"!
 
alternation of document and record                 变造文件和记录 +]|aACt]  
alternative audit procedures                      替代审计程序，备选审计程序 '< ]:su+  
amend                                              修改，修订 OU;R;=/]  
amortisation                                      摊销 DA)+)PhY7K  
analytical capacity                             分析能力 F&US-ce:M  
analytical procedures                               分析性程序 :TU;%@7  
annual financial statements                        年度会计报表，年度财务报表 r\7F}ZW/  
appendix                                          附录，附表 NNZ%jJy?=,  
applicable                                         适用的 <.j`n  
applicable laws and regulations                 适用的法规 m(QGP\Y a  
application systems                                  应用系统 u"IYAyzL  
apply consistently                              一贯地执行，一贯地实施 %2Q:+6)  
appropriate                                       适当的，合适的； CZB!vh0  
征用，挪用 }X{#=*$GQ  
appropriate authorization                          适当的授权 SH>L3@Za  
appropriateness of audit evidence                    审计证据的适当性 Rd6? ,  
approval                                    批准，核准 1qWIku  
assertion                                    (会计报表上的)认定；确认 ~=hM y`Ml  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =}N&c4I[j  
asset                                                 资产，财产 fl| 8#\r  
asset restructuring                             资产重组 IXb]\ )  
assignment of duties                                 职责的划分 Z;kRQ  
assistant                                     助理，助理人员 ^'EeJN  
associated company                                 联属公司，联营公司 z@\C/wX  
association                                        联合，结合；协会，社团 ,KvF:xqA  
assumption                                       假设，假定 x`8rR
;N!  
at a given date                                         在某一特定时日 L/Cp\|~ O  
attestation                                         鉴证，公证 4Q2=\-KFj  
attestation service                             鉴证服务 Oo'IeXQ9(  
audit adjustment                                审计调整 _2Sb?]Xn  
audit areas                                        审计领域 3nb&Z_/e  
audit conclusion                                审计结论 n_;qB7,,  
audit effectiveness                             审计效果 MhMY"bx8  
audit efficiency                                  审计效率 zfvMH"1  
audit engagement letter                      审计业务约定书 X._skq  
audit evidence                                          审计证据 lSv?! 2  
audit fee                                    审计费 M@$}Og  
audit files                                          审计档案 #<
ppiu$  
audit findings                                     审计中发现的事项
&YQ
 
audit implementation stage                        审计实施阶段 :;[pl|}tM  
audit mark                                        审计标识 \l^L?69  
audit materiality                                 审计重要性 qfp,5@p  
audit method                                     审计方法 ~ jdvxoX-  
audit objective                                         审计目标，审计目的 eELJDSd BV  
audit of financial statements                      会计报表审计，财务报表审计 ^):m^w.  
audit opinion                                     审计意见 2NS(;tBB0  
audit period                                      被审计期间，被审计年度 ACQc 0:q  
audit plan                                          审计计划 Rh!B4oB4  
audit planning                                    编制审计计划，制定审计计划，审计计划 FEqs4<}E  
audit planning stage                                  审计计划阶段 w,hl<=:(FB  
audit procedure                                审计程序 -2NXQ+m ;  
audit programme                               审计程序表，具体审计计划 SMHQo/c r  
audit report                                       审计报告 o&]b\dV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -#0(Jm'  
audit report with a qualified opinion                 有保留意见的审计报告 +<5q8{]Pk  
audit report with an adverse opinion                否定意见的审计报告 yuyI)ebC  
audit report with dual dates                      双重日期审计报告 !u@XEN>/  
audit reporting stage                                 审计报告阶段 ]dzBm!u  
audit responsibility                                   审计责任 D^cv 8 8<  
audit results                                      审计结果 kev|AU (WX  
audit risk                                          审计风险 ^0A}iJL  
audit sampling                                          审计抽样 r !H'8O!  
audit sampling techniques                         审计抽样方法，审计抽样技术 H4%2"w6|!  
audit strategies                                  审计策略 ~JjL411pG  
audit summary                                         审计总结，审计小结 Hc?8Q\O:  
audit team                                         审计小组 C:S*juK  
audit test                                    审计测试 7.7aHt0  
audit trail                                          审计轨迹 B|%(0j8  
audit work                                        审计工作 ^)$ (Fe<  
audit working paper                                 审计工作底稿 r)Q/YzXx*  
audited financial statement                        审计会计报表，已审计财务报表 ? yL3XB>  
Auditing Guidelines (the～)                      审计规范指南 Y,1ZvUOB  
auditing standards                             审计准则 uw'>tb@  
audit-oriented working paper                          (审计)业务类工作底稿 USF9sF0l  
authorisation                                     授权 @qP uYFnw  
authorisation of transaction                       交易的授权 y|r+<  
availability                                         可获得性 =MQpYX  
B aYTVY
g  
balance                                      余额；差额；平衡 Z>=IP-,>  
balance sheet                                    资产负债表 Y0nn n  
bank                                                 银行 P#^-{;B
u  
bank account                                    银行账户，银行户头 U^qQ((ek  
bank statement                                 银行对账单 l%vX$Kw  
barter transaction                              易货交易，以物换物交易 Swugt"`nN  
basis of audit                                    审计依据 O~3<P3W
 
basis of preparation                                (会计报表的)编制基础 !O;su~7  
book of account                               账目，账簿 Q-A:0F&{t  
borrowing                                         借款，贷款，借债 X`/3X}<$7  
branch                                              分支，分支机构，分店 -Ky<P<@ezm  
brought forward                                (账户余额等的)承上年，承上期，承上页 [k1N-';;;  
budget                                              预算 =;9
%Q{  
building                                      建筑物；大楼 ug?gVK  
business conditions                                  业务情况，经营情况 zKRt\;PW  
business licence                               (企业等的)营业执照 9f UD68Nob  
business relation                                业务关系 'p%aHK{  
'G] P09`*)  

呵呵，学下，谢谢分享