[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 |P^ikx6f5  
　　 @fUX
)zm>  
审计词汇英汉对照 + ?[ ACZF  
   hrUm}@d  
A PpI+@:p[  
qFB9,cUqh  
zS#f%{  
ability to continue as a going concern               持续经营能力 ] `b<"  
acceptability                                     可接受性，可接受程度 "'Q$.sR  
acceptable level of detection risk                     检查风险的可接受水平 !]n{l_5r  
acceptance of engagement                       接受委托 ;2+FgOj  
accepting the engagement for the first time              首次接受委托 6yV5Yjs  
access to asset                                         对资产的接触 |s)VjS4@  
according to                                     根据，依据，依照 yL^M~lws  
account balance                                账户余额 o; HdW  
account for                                       对……进行会计处理，核算；解释 WMt&8W5  
accounting                                        会计，会计学 1)nM#@%](h  
accounting advisory serve                        会计咨询服务 gwZ+GA  
accounting firm                                 会计师事务所 4+Li)A:4.  
accounting information                      会计信息，会计资料 TW;|G'}$  
accounting period                             会计期间 i!/h3%=  
accounting policies                                   会计政策 BZnp #}f  
accounting professional bodies                 会计职业组织，会计职业团体 BVwRP
t  
accounting records                                   会计记录 zM3H@;}m  
accounting responsibility                           会计责任 3(Hj7d7'}  
accounting service                             会计服务 "RR./e)h  
accounting standards                                会计准则
MZ >0K  
Accounting Standards for Business Enterprises       企业会计准则 8VBkIYgb  
accounting system                             会计系统 v ](G?L9b  
accounting treatment                                会计处理 M4L~bK  
accuracy                                    准确性，精确性 9g<_JcN  
additional audit procedures                      追加审计程序 *IjdN,wox  
addressee                                         收件人，收信人 x _YV{  
Administration of State-owned Assets  (the～)     国有资产管理局 7k[`]:*o  
administrative laws and regulations                 行政法规 ?trt4Tbe/  
adverse impact                                 不利影响，负面影响 Y'+F0IZ+  
adverse opinion                                反对意见 :c+a-Py $E  
advisory group                                  咨询组，顾问组 P5ESrZ@f  
agency fee                                        代理费，代理费用 4`EvEv$i  
aggregate                                          总计，合计为……  \!' {-J  
alternation of document and record                 变造文件和记录 ID{Pzmt-  
alternative audit procedures                      替代审计程序，备选审计程序 7oqn;6<[>,  
amend                                              修改，修订 80R=r  
amortisation                                      摊销 KY(l<pm  
analytical capacity                             分析能力 `,8R~-GPD  
analytical procedures                               分析性程序  0N} wD-  
annual financial statements                        年度会计报表，年度财务报表 HCe-]nMd  
appendix                                          附录，附表 >k&lGF<nl  
applicable                                         适用的 4p/V6kr&r  
applicable laws and regulations                 适用的法规 h\: tUEg#J  
application systems                                  应用系统 (0+GLI8  
apply consistently                              一贯地执行，一贯地实施 gP_d>p:b  
appropriate                                       适当的，合适的； w$<fSe7  
征用，挪用 p1`'1`.3  
appropriate authorization                          适当的授权 !]jNVg  
appropriateness of audit evidence                    审计证据的适当性 =O} %bZ)Q  
approval                                    批准，核准 8t^;O!  
assertion                                    (会计报表上的)认定；确认 =>9.@`.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b$$L]$q2  
asset                                                 资产，财产 F6neG~Y  
asset restructuring                             资产重组 j{Qbzczy,  
assignment of duties                                 职责的划分 -$!Pf$l@  
assistant                                     助理，助理人员 %]= 'Uv^x  
associated company                                 联属公司，联营公司 VHXR)}  
association                                        联合，结合；协会，社团 "351s3ff  
assumption                                       假设，假定 80l3.z,:  
at a given date                                         在某一特定时日 H&>>]DD  
attestation                                         鉴证，公证 gWU(uBS  
attestation service                             鉴证服务 3 v,ae7$U&  
audit adjustment                                审计调整 nbkky.e  
audit areas                                        审计领域 uvK%d\d  
audit conclusion                                审计结论 0 S`b;f
  
audit effectiveness                             审计效果 *MyS7<  
audit efficiency                                  审计效率 &V,-W0T_  
audit engagement letter                      审计业务约定书 y[7xK}`_  
audit evidence                                          审计证据 jJ{ w -$  
audit fee                                    审计费 =w>>7u$4  
audit files                                          审计档案 gCBZA;/  
audit findings                                     审计中发现的事项 /Z9`uK  
audit implementation stage                        审计实施阶段 fN? Lz%z3  
audit mark                                        审计标识 0T{Y_IG  
audit materiality                                 审计重要性 HDXjH|of  
audit method                                     审计方法 V~^6 TS(  
audit objective                                         审计目标，审计目的 [ QL<&:s&  
audit of financial statements                      会计报表审计，财务报表审计 ~4 xBa:*z  
audit opinion                                     审计意见 ~>-;(YU"t  
audit period                                      被审计期间，被审计年度 -r2qI t  
audit plan                                          审计计划 *]UEF_  
audit planning                                    编制审计计划，制定审计计划，审计计划 5<GRi"7A@  
audit planning stage                                  审计计划阶段 uC8T!z  
audit procedure                                审计程序 bJMcI8`  
audit programme                               审计程序表，具体审计计划 D@vvy6
>~s  
audit report                                       审计报告 YNQ6(HA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LkbvA  
audit report with a qualified opinion                 有保留意见的审计报告 k^%ec3l  
audit report with an adverse opinion                否定意见的审计报告 TXOW/{B  
audit report with dual dates                      双重日期审计报告 oP`M\KXau  
audit reporting stage                                 审计报告阶段 N %/DN  
audit responsibility                                   审计责任 _w,0wn9N$  
audit results                                      审计结果 /W
gWe  
audit risk                                          审计风险 2]3Jb{8FI>  
audit sampling                                          审计抽样 \ iE9&3Ie  
audit sampling techniques                         审计抽样方法，审计抽样技术 I!0+RP(  
audit strategies                                  审计策略  YaZ"&i  
audit summary                                         审计总结，审计小结 vgp%;-p(  
audit team                                         审计小组 f?I *`~k  
audit test                                    审计测试 >\x 39B  
audit trail                                          审计轨迹 HnY"6gTNK  
audit work                                        审计工作 DT]p14@t9  
audit working paper                                 审计工作底稿 |Ie`L("  
audited financial statement                        审计会计报表，已审计财务报表 m-FDCiN>  
Auditing Guidelines (the～)                      审计规范指南 2}C>{*}yQ  
auditing standards                             审计准则 Y_YIJ@  
audit-oriented working paper                          (审计)业务类工作底稿 /{)cI^ 9  
authorisation                                     授权 w=>mG-  
authorisation of transaction                       交易的授权 [cAg'R6  
availability                                         可获得性 b1^Yxe#L  
B ' 1]bjW*!  
balance                                      余额；差额；平衡 ;+KgujfU  
balance sheet                                    资产负债表 q _|5,_a  
bank                                                 银行 _
Vf|F  
bank account                                    银行账户，银行户头 R2ZQBwB  
bank statement                                 银行对账单 2 3w{h d  
barter transaction                              易货交易，以物换物交易 0BD((oNg  
basis of audit                                    审计依据 AFUl  
basis of preparation                                (会计报表的)编制基础 5VoiDM=\c  
book of account                               账目，账簿 &/ FwV'  
borrowing                                         借款，贷款，借债 1 )r_h(  
branch                                              分支，分支机构，分店 Bzt`9lg  
brought forward                                (账户余额等的)承上年，承上期，承上页 0\^2HjsJ  
budget                                              预算 sB I%lrO  
building                                      建筑物；大楼 ?t P/VL  
business conditions                                  业务情况，经营情况 ;!sGfrs0$  
business licence                               (企业等的)营业执照 ~,-O  
business relation                                业务关系 C2i..iD  
{ S(T1ua  

呵呵，学下，谢谢分享