[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 |d0ZB_ci  
　　 |r~u7U\  
审计词汇英汉对照 1ksFxpE  
   izP)t  
A (dlp5:lQz  
gnJ8tuS  
b8K]>yDAh  
ability to continue as a going concern               持续经营能力 : UeK0  
acceptability                                     可接受性，可接受程度 8"%Es  
acceptable level of detection risk                     检查风险的可接受水平 J9lZ1,22  
acceptance of engagement                       接受委托 >YI Vi4''  
accepting the engagement for the first time              首次接受委托 0?54 8yH  
access to asset                                         对资产的接触 <AU*lLZ  
according to                                     根据，依据，依照 $udhTI#,  
account balance                                账户余额 biHacm  
account for                                       对……进行会计处理，核算；解释  VAiJL  
accounting                                        会计，会计学 'K4FS (
q  
accounting advisory serve                        会计咨询服务 +/[M Ex=   
accounting firm                                 会计师事务所 ~| j eNT  
accounting information                      会计信息，会计资料 h0<PQZJ  
accounting period                             会计期间 SIp)&  
accounting policies                                   会计政策 :)1"yo\  
accounting professional bodies                 会计职业组织，会计职业团体 4Ly>x>b<  
accounting records                                   会计记录 0&s6PS%  
accounting responsibility                           会计责任 F! =l  r  
accounting service                             会计服务 \Th<7WbR6#  
accounting standards                                会计准则 v+LJx   
Accounting Standards for Business Enterprises       企业会计准则 "
{~5QO   
accounting system                             会计系统 `X<B+:>v-  
accounting treatment                                会计处理 W6<o y  
accuracy                                    准确性，精确性 7^><Vh"qV  
additional audit procedures                      追加审计程序 * zp tbZ  
addressee                                         收件人，收信人 MZG
hN brd  
Administration of State-owned Assets  (the～)     国有资产管理局 ^;EhKG  
administrative laws and regulations                 行政法规 Z:9Q~}x8  
adverse impact                                 不利影响，负面影响 b`X ''6  
adverse opinion                                反对意见 {KgA V  
advisory group                                  咨询组，顾问组 :)#;0o5  
agency fee                                        代理费，代理费用 @HS*%N"*  
aggregate                                          总计，合计为…… 5{'hsC  
alternation of document and record                 变造文件和记录 6qT@M0)i  
alternative audit procedures                      替代审计程序，备选审计程序 B@F@,?K4%  
amend                                              修改，修订 xFF!)k #  
amortisation                                      摊销 ,4'gj0  
analytical capacity                             分析能力 C6)Y ZC  
analytical procedures                               分析性程序 =Pv_,%  
annual financial statements                        年度会计报表，年度财务报表 x*Z'i<;B  
appendix                                          附录，附表 _)45G"M  
applicable                                         适用的 }xsO^K  
applicable laws and regulations                 适用的法规 ?I= 1 T.  
application systems                                  应用系统 $e+sqgU  
apply consistently                              一贯地执行，一贯地实施 
/x49!8  
appropriate                                       适当的，合适的； -+"#G?g  
征用，挪用 NifQsy)*%  
appropriate authorization                          适当的授权 [[|#}D:L  
appropriateness of audit evidence                    审计证据的适当性 h]<S0/  
approval                                    批准，核准 ! VR&HEru  
assertion                                    (会计报表上的)认定；确认 *?<N3Rr
*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =e6pv
#  
asset                                                 资产，财产 ~YH?wdT  
asset restructuring                             资产重组 8R*;8y_  
assignment of duties                                 职责的划分 p{Q6g>?[  
assistant                                     助理，助理人员  e)uC  
associated company                                 联属公司，联营公司 FW-I|kK.  
association                                        联合，结合；协会，社团 MtJ-pa~n  
assumption                                       假设，假定 z_> ~=Mm  
at a given date                                         在某一特定时日 .HZd.*  
attestation                                         鉴证，公证 gBqDx|G  
attestation service                             鉴证服务 YF{MXK}  
audit adjustment                                审计调整 [e><^R*u  
audit areas                                        审计领域 # `=Zc7gf  
audit conclusion                                审计结论 TipH}  
audit effectiveness                             审计效果 0%bCP/  
audit efficiency                                  审计效率 rMwa6ZO'm;  
audit engagement letter                      审计业务约定书 5Od%Jh
tt  
audit evidence                                          审计证据 8Qg{@#Wr  
audit fee                                    审计费 +0Q   
audit files                                          审计档案 u[)X="-e#  
audit findings                                     审计中发现的事项 t/[lA=0 )2  
audit implementation stage                        审计实施阶段 qcs) p  
audit mark                                        审计标识 TKnWhB/J  
audit materiality                                 审计重要性 b/_Zw^DPC  
audit method                                     审计方法 jq H)o2"/  
audit objective                                         审计目标，审计目的 b^HDN(v  
audit of financial statements                      会计报表审计，财务报表审计 eu5te0{G  
audit opinion                                     审计意见 q=t!COS  
audit period                                      被审计期间，被审计年度 b d 1^  
audit plan                                          审计计划 =n,;S W  
audit planning                                    编制审计计划，制定审计计划，审计计划 *5Zow3  
audit planning stage                                  审计计划阶段 c+l1l0BA  
audit procedure                                审计程序 vYRY?~8 C  
audit programme                               审计程序表，具体审计计划 ^/#+0/Bn  
audit report                                       审计报告 -H%v6E%yh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -`' |z+V  
audit report with a qualified opinion                 有保留意见的审计报告 P8m0]T.&x  
audit report with an adverse opinion                否定意见的审计报告 1]If< <  
audit report with dual dates                      双重日期审计报告 oB 1Qw'J w  
audit reporting stage                                 审计报告阶段 O::FB.k  
audit responsibility                                   审计责任 P|Aac,nE+^  
audit results                                      审计结果 k^}[+IFJ  
audit risk                                          审计风险 #ksDU  
audit sampling                                          审计抽样 k1,k 9BK  
audit sampling techniques                         审计抽样方法，审计抽样技术 &6\&Mcm
kX  
audit strategies                                  审计策略 s:_hsmc"  
audit summary                                         审计总结，审计小结
C@Wzg  
audit team                                         审计小组 TFk
G"ev  
audit test                                    审计测试 JA4Zg*7I  
audit trail                                          审计轨迹 %<kfW&_>w  
audit work                                        审计工作 i6paNHi*  
audit working paper                                 审计工作底稿 z<eu=OD4t  
audited financial statement                        审计会计报表，已审计财务报表 _YX% M|#  
Auditing Guidelines (the～)                      审计规范指南 Ij(d
gY  
auditing standards                             审计准则 <pk*z9   
audit-oriented working paper                          (审计)业务类工作底稿 /D"T\KNWr  
authorisation                                     授权 [6TI_U~  
authorisation of transaction                       交易的授权 eY3:Nl^  
availability                                         可获得性 4(\1z6?D  
B OmuE l>  
balance                                      余额；差额；平衡  Z`*V9  
balance sheet                                    资产负债表 OD'~t,St  
bank                                                 银行 U,2OofLM  
bank account                                    银行账户，银行户头 '`upSJ;e  
bank statement                                 银行对账单 mRx `G(u:v  
barter transaction                              易货交易，以物换物交易 4>(K~v5;N  
basis of audit                                    审计依据 Kvg=7o  
basis of preparation                                (会计报表的)编制基础 KJFQ)#SW!  
book of account                               账目，账簿 Qb@j8Xa4[  
borrowing                                         借款，贷款，借债 -}m  
branch                                              分支，分支机构，分店 |6d:k~p  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]MYbx)v)  
budget                                              预算 D&m1yl@\J  
building                                      建筑物；大楼 *{?2M6Z  
business conditions                                  业务情况，经营情况 OyDoktz$)  
business licence                               (企业等的)营业执照 MLr L"I"  
business relation                                业务关系 t'F$/m
x.  
>*!T`P}p  

呵呵，学下，谢谢分享