[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 /7hC /!@  
　　 s}bv o  
审计词汇英汉对照 )GR4U8<>g  
   zaG1  
A 8 EUc 6  
6 B*,Mu4A  
N~+e\K6  
ability to continue as a going concern               持续经营能力 maVfLVx-  
acceptability                                     可接受性，可接受程度 y-lBaTE9  
acceptable level of detection risk                     检查风险的可接受水平 z65Q"A  
acceptance of engagement                       接受委托 Ih^ziDcW  
accepting the engagement for the first time              首次接受委托 k@>y<A{;D  
access to asset                                         对资产的接触 UQ}#=[)2e  
according to                                     根据，依据，依照 kR65{h"gZT  
account balance                                账户余额 Xsd+5="{N  
account for                                       对……进行会计处理，核算；解释 @k3xk1*  
accounting                                        会计，会计学 s_%KWkS  
accounting advisory serve                        会计咨询服务 D"8?4+  
accounting firm                                 会计师事务所 ;%!]C0?  
accounting information                      会计信息，会计资料 .^V9XN{'a  
accounting period                             会计期间 H&!?c5  
accounting policies                                   会计政策 Z iaHLpk  
accounting professional bodies                 会计职业组织，会计职业团体 x`J
hNAO>  
accounting records                                   会计记录 T':} p2}w+  
accounting responsibility                           会计责任 5 DmW5w'p  
accounting service                             会计服务 ,_z"3B)]  
accounting standards                                会计准则 8C8,Q\WV(~  
Accounting Standards for Business Enterprises       企业会计准则 &9F(C
R  
accounting system                             会计系统 2k M;7:  
accounting treatment                                会计处理 4~~G i`XE  
accuracy                                    准确性，精确性 T _Cj=>L  
additional audit procedures                      追加审计程序 bE6bx6=u  
addressee                                         收件人，收信人 UZx8ozv'  
Administration of State-owned Assets  (the～)     国有资产管理局 7~!F3WT{  
administrative laws and regulations                 行政法规 #D-Ttla  
adverse impact                                 不利影响，负面影响 >!WH%J  
adverse opinion                                反对意见 OQiyAyX  
advisory group                                  咨询组，顾问组 DC(u,iW%6  
agency fee                                        代理费，代理费用 GS+Z(,J>=  
aggregate                                          总计，合计为…… og`K!d~  
alternation of document and record                 变造文件和记录 qyL!>kZr@  
alternative audit procedures                      替代审计程序，备选审计程序 +'{d^-( (  
amend                                              修改，修订 >>%E?'9A  
amortisation                                      摊销 H cCT=x7:  
analytical capacity                             分析能力 U?=-V8#M|  
analytical procedures                               分析性程序 RX?y}BDo0  
annual financial statements                        年度会计报表，年度财务报表 T!Nv  
appendix                                          附录，附表 8c%_R23  
applicable                                         适用的 5+[ 3@  
applicable laws and regulations                 适用的法规 0+Z?9$a1  
application systems                                  应用系统 M`p[ Zq  
apply consistently                              一贯地执行，一贯地实施 98XlcI#  
appropriate                                       适当的，合适的； T&^b~T(y  
征用，挪用 X.eocy  
appropriate authorization                          适当的授权 #oJ%i+V  
appropriateness of audit evidence                    审计证据的适当性 R?HuDxHk  
approval                                    批准，核准 S!
h=HE  
assertion                                    (会计报表上的)认定；确认 m
r>dZ)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p|Qn?^ C:  
asset                                                 资产，财产 :gTtWJ04]  
asset restructuring                             资产重组 -+y3~^EYm,  
assignment of duties                                 职责的划分 ){4!  
assistant                                     助理，助理人员 _*++xF1  
associated company                                 联属公司，联营公司 +%R{j|8#  
association                                        联合，结合；协会，社团 9QHV%%  
assumption                                       假设，假定 "f:_(np,  
at a given date                                         在某一特定时日 t5k=ngA  
attestation                                         鉴证，公证 /"@cv{  
attestation service                             鉴证服务 l7#2 e ORm  
audit adjustment                                审计调整 cC]lO  
audit areas                                        审计领域 b<j*;n.  
audit conclusion                                审计结论 YI?tmqzt  
audit effectiveness                             审计效果 $S/EINc  
audit efficiency                                  审计效率 EbnV"]1  
audit engagement letter                      审计业务约定书 Y_/w}HB   
audit evidence                                          审计证据 &M7AM"9
 
audit fee                                    审计费 xE- _Fv9  
audit files                                          审计档案 xM?tdQ~VHY  
audit findings                                     审计中发现的事项 ;]>a7o  
audit implementation stage                        审计实施阶段 B^Hhrz!  
audit mark                                        审计标识 x:+]^?}r  
audit materiality                                 审计重要性 v.F|8 cG  
audit method                                     审计方法 L:7 kp<E  
audit objective                                         审计目标，审计目的 pkc*toW  
audit of financial statements                      会计报表审计，财务报表审计 ,L\>mGw  
audit opinion                                     审计意见 #N'bhs  
audit period                                      被审计期间，被审计年度 vn
gn^2  
audit plan                                          审计计划 F#a'N c 9  
audit planning                                    编制审计计划，制定审计计划，审计计划 c~u91h?  
audit planning stage                                  审计计划阶段 $Y[C A.F  
audit procedure                                审计程序 Bo0f`EC I  
audit programme                               审计程序表，具体审计计划 w d6+,B  
audit report                                       审计报告 7*>,BhF#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P52qtN<  
audit report with a qualified opinion                 有保留意见的审计报告 ^1bM=9]F0  
audit report with an adverse opinion                否定意见的审计报告 B
K1I_/_!  
audit report with dual dates                      双重日期审计报告 7 lu_E
.Bv  
audit reporting stage                                 审计报告阶段 0zE(:K  
audit responsibility                                   审计责任 h059DiH  
audit results                                      审计结果 ^bEC
X<,H  
audit risk                                          审计风险 x#fv<Cj4  
audit sampling                                          审计抽样 krRnE7\m  
audit sampling techniques                         审计抽样方法，审计抽样技术 kV4,45r  
audit strategies                                  审计策略 ,zh_-2^X  
audit summary                                         审计总结，审计小结 B#4'3Y-3  
audit team                                         审计小组 a}[rk*QmZ  
audit test                                    审计测试 (};/,t1#$  
audit trail                                          审计轨迹 VBz G`&NG  
audit work                                        审计工作 M=4`^.Ocm  
audit working paper                                 审计工作底稿 Esf\Bo
"  
audited financial statement                        审计会计报表，已审计财务报表 tk+4noA  
Auditing Guidelines (the～)                      审计规范指南 H__'K/nH+  
auditing standards                             审计准则 JG@Zb}b  
audit-oriented working paper                          (审计)业务类工作底稿 vw :&c.zd  
authorisation                                     授权 0qL.Rnt  
authorisation of transaction                       交易的授权 n@J>,K_B  
availability                                         可获得性 tNljv >vI  
B *RFBLCt  
balance                                      余额；差额；平衡 =nv/ r  
balance sheet                                    资产负债表 d'[q2y?6N  
bank                                                 银行 + aWcK6  
bank account                                    银行账户，银行户头 S}6xkX  
bank statement                                 银行对账单 .: =5|0m  
barter transaction                              易货交易，以物换物交易 (?ZS9&y}  
basis of audit                                    审计依据 |d=GAW v  
basis of preparation                                (会计报表的)编制基础 ) .W0}  
book of account                               账目，账簿 sLf~o"yb  
borrowing                                         借款，贷款，借债 p MR4]G  
branch                                              分支，分支机构，分店 C)ic;!$Qhb  
brought forward                                (账户余额等的)承上年，承上期，承上页 6 2t 9SY  
budget                                              预算 4jC7>mE  
building                                      建筑物；大楼 uCc5)
  
business conditions                                  业务情况，经营情况 9>;CvR  
business licence                               (企业等的)营业执照 ;#= y5Q4  
business relation                                业务关系 _z>%h>L|g  
J:G {  

呵呵，学下，谢谢分享