[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 $2]>{g  
　　 gr!!pp;  
审计词汇英汉对照 :V6t5I'_  
   /V/)A\g  
A !F?j'[s8]  
N:KM8PZ&~  
cAx$W6
S  
ability to continue as a going concern               持续经营能力 D1ik*mDA=  
acceptability                                     可接受性，可接受程度 n [;)(  
acceptable level of detection risk                     检查风险的可接受水平 1D1kjM^Bo  
acceptance of engagement                       接受委托 F1}d@^K 7d  
accepting the engagement for the first time              首次接受委托 $<VH~Q<  
access to asset                                         对资产的接触 [g@Uc  
according to                                     根据，依据，依照 `p)U6J  
account balance                                账户余额 s,mt%^
x[  
account for                                       对……进行会计处理，核算；解释 rw 2i_,.*~  
accounting                                        会计，会计学 m1K4_a)^[  
accounting advisory serve                        会计咨询服务 am'K$s  
accounting firm                                 会计师事务所 )yz) Fw|&  
accounting information                      会计信息，会计资料 7#&Q-3\:  
accounting period                             会计期间 B$OV^iwxK  
accounting policies                                   会计政策 o=zl{tZV  
accounting professional bodies                 会计职业组织，会计职业团体 4j,6t|T  
accounting records                                   会计记录 zk@s#_3ct  
accounting responsibility                           会计责任 =Y
^K   
accounting service                             会计服务 \,m*CYs`  
accounting standards                                会计准则 {a2Gb  
Accounting Standards for Business Enterprises       企业会计准则 D\-DsT.H  
accounting system                             会计系统 71IM`eL=ED  
accounting treatment                                会计处理 Om;`"5  
accuracy                                    准确性，精确性 h`vT[u~l  
additional audit procedures                      追加审计程序 1JOoICjB  
addressee                                         收件人，收信人 !u:;
Ew  
Administration of State-owned Assets  (the～)     国有资产管理局 klc$n07  
administrative laws and regulations                 行政法规 XE0b9q954  
adverse impact                                 不利影响，负面影响 +~==qLsU  
adverse opinion                                反对意见 +~1
FKLu  
advisory group                                  咨询组，顾问组 44k8IYC*o  
agency fee                                        代理费，代理费用 @eESKg(,  
aggregate                                          总计，合计为…… Oku7&L1  
alternation of document and record                 变造文件和记录 A*|\E:fo  
alternative audit procedures                      替代审计程序，备选审计程序 ^P.U_2&  
amend                                              修改，修订 oBnes*  
amortisation                                      摊销 d|gfp:Z`a  
analytical capacity                             分析能力 ;Ob^@OM  
analytical procedures                               分析性程序 1<Uv4S  
annual financial statements                        年度会计报表，年度财务报表 W8-vF++R  
appendix                                          附录，附表 T'Jl,)"  
applicable                                         适用的 gL@]p  
applicable laws and regulations                 适用的法规 k5}Qx'/l  
application systems                                  应用系统 "ChJR[4 @  
apply consistently                              一贯地执行，一贯地实施 m}beT
~FT_  
appropriate                                       适当的，合适的； [_
KOU2  
征用，挪用 )RWY("SUy1  
appropriate authorization                          适当的授权 y34<B)Wy  
appropriateness of audit evidence                    审计证据的适当性 F
[B=s I  
approval                                    批准，核准 (_N(K`4#W  
assertion                                    (会计报表上的)认定；确认 4,=;:#n,J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +sq_fd ;'D  
asset                                                 资产，财产 L|'B*  
asset restructuring                             资产重组 ts,V+cEA  
assignment of duties                                 职责的划分 .WBp!*4  
assistant                                     助理，助理人员 xlsAct:  
associated company                                 联属公司，联营公司 IO2@^jup  
association                                        联合，结合；协会，社团 # xX  
assumption                                       假设，假定 UuZjf9}  
at a given date                                         在某一特定时日 j]mnH`#BL  
attestation                                         鉴证，公证 oykb8~u}}  
attestation service                             鉴证服务 h>Z`&  
audit adjustment                                审计调整 w)R5@ @C*  
audit areas                                        审计领域 w xaMdA  
audit conclusion                                审计结论 "F Etl(  
audit effectiveness                             审计效果 [{>1wJ Pdj  
audit efficiency                                  审计效率 .jbxA2  
audit engagement letter                      审计业务约定书 ]{t!J^Xn  
audit evidence                                          审计证据 * ]D{[hV  
audit fee                                    审计费 Le/}xST@  
audit files                                          审计档案 iMV=R2t 2  
audit findings                                     审计中发现的事项 I;UT;/E2  
audit implementation stage                        审计实施阶段 R
$QhuxT|  
audit mark                                        审计标识 =<K6gC27  
audit materiality                                 审计重要性 iG=Di)O  
audit method                                     审计方法 *.T?#H  
audit objective                                         审计目标，审计目的 <LJb,l"  
audit of financial statements                      会计报表审计，财务报表审计 {#pwrWG  
audit opinion                                     审计意见 m !i`|]m  
audit period                                      被审计期间，被审计年度 o?IrDQ2gmh  
audit plan                                          审计计划 Z@>kqJ%  
audit planning                                    编制审计计划，制定审计计划，审计计划 r'o378]=  
audit planning stage                                  审计计划阶段 ]8'PLsS9<w  
audit procedure                                审计程序 b0x%#trA{  
audit programme                               审计程序表，具体审计计划 /?S^#q>m%  
audit report                                       审计报告 QTN'yd?WE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V:+z3)q
F  
audit report with a qualified opinion                 有保留意见的审计报告 z'"Y+EWN  
audit report with an adverse opinion                否定意见的审计报告
O{U j  
audit report with dual dates                      双重日期审计报告 Tgbq4xR(  
audit reporting stage                                 审计报告阶段 H_aG\  
audit responsibility                                   审计责任 zXbA$ c  
audit results                                      审计结果 {&6i
$4T  
audit risk                                          审计风险 i;29*"  
audit sampling                                          审计抽样 <:8Ew  
audit sampling techniques                         审计抽样方法，审计抽样技术 |goK@<  
audit strategies                                  审计策略 LPca+o|f  
audit summary                                         审计总结，审计小结 !*?9n^PaF  
audit team                                         审计小组 $> +g)  
audit test                                    审计测试 }O| 9Qb  
audit trail                                          审计轨迹 (I35i!F+tY  
audit work                                        审计工作 y3PrLBTz  
audit working paper                                 审计工作底稿 #nAq~@X  
audited financial statement                        审计会计报表，已审计财务报表 uotW[L9  
Auditing Guidelines (the～)                      审计规范指南 -YrMV oZl  
auditing standards                             审计准则 )V_;]9<wt  
audit-oriented working paper                          (审计)业务类工作底稿 Imq-5To#  
authorisation                                     授权 +!$`0v
  
authorisation of transaction                       交易的授权 Zp9kxm '  
availability                                         可获得性 U;!J(Us  
B TgHUH>k  
balance                                      余额；差额；平衡 | :i
d/  
balance sheet                                    资产负债表 <~
:2~r  
bank                                                 银行 Vobq|Rd/%  
bank account                                    银行账户，银行户头 S.<4t *,  
bank statement                                 银行对账单 `82Dm!V  
barter transaction                              易货交易，以物换物交易 j9vK~_?;  
basis of audit                                    审计依据 sNP ;  
basis of preparation                                (会计报表的)编制基础 l@-h.tS  
book of account                               账目，账簿 a(ml#-M  
borrowing                                         借款，贷款，借债 tvq((2  
branch                                              分支，分支机构，分店 T Z!@IBu  
brought forward                                (账户余额等的)承上年，承上期，承上页 t%<y^Wa=  
budget                                              预算 ^6LnB#C&  
building                                      建筑物；大楼 Ed2A\S6tl  
business conditions                                  业务情况，经营情况 @X560_x[q  
business licence                               (企业等的)营业执照 xH}bX-
m  
business relation                                业务关系 k]`-Y E  
4%I[.dBnM  

呵呵，学下，谢谢分享