[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 !VTS $nJ4  
　　 ~{!!=@6  
审计词汇英汉对照 * rANf&y  
   S^n4aBm\+  
A VQx-gm8}!  
O5*uL{pvT{  
x=+I8Q4:  
ability to continue as a going concern               持续经营能力 ;mxT>|z  
acceptability                                     可接受性，可接受程度 g%P4$|C9i  
acceptable level of detection risk                     检查风险的可接受水平 VQ3&  
acceptance of engagement                       接受委托 | N,nt@~  
accepting the engagement for the first time              首次接受委托 XdVC>6  
access to asset                                         对资产的接触 Q>*K/%KD  
according to                                     根据，依据，依照 ,$[lOFs  
account balance                                账户余额 LtIZgOd<  
account for                                       对……进行会计处理，核算；解释 Mxp4YQ
l  
accounting                                        会计，会计学 FMr$cKvE]W  
accounting advisory serve                        会计咨询服务 2g==98>cg  
accounting firm                                 会计师事务所 RIc<  
accounting information                      会计信息，会计资料 0].5[Jo  
accounting period                             会计期间 \$UU/\  
accounting policies                                   会计政策 eajL[W^>  
accounting professional bodies                 会计职业组织，会计职业团体 HJrg  
accounting records                                   会计记录 5X -{|r3q  
accounting responsibility                           会计责任 u[qtuM?&  
accounting service                             会计服务 rt;>pQ9,  
accounting standards                                会计准则 R:<AR.)K  
Accounting Standards for Business Enterprises       企业会计准则 .8~ x;P6  
accounting system                             会计系统 &!MKqJ@t  
accounting treatment                                会计处理 LEa:{s<:  
accuracy                                    准确性，精确性 m&8_i`%<  
additional audit procedures                      追加审计程序  >S/>2e:  
addressee                                         收件人，收信人 o#b9M4O  
Administration of State-owned Assets  (the～)     国有资产管理局 Q+N @j]'  
administrative laws and regulations                 行政法规 [0@i,7{ZqE  
adverse impact                                 不利影响，负面影响 ]F#kM211  
adverse opinion                                反对意见 T^>cT"ux_  
advisory group                                  咨询组，顾问组 kS!*kk*a  
agency fee                                        代理费，代理费用 M#|xj <p  
aggregate                                          总计，合计为…… x7>sy,c  
alternation of document and record                 变造文件和记录 PxY"{-iAM  
alternative audit procedures                      替代审计程序，备选审计程序 3Mt6iZW  
amend                                              修改，修订 @#">~P|Hp  
amortisation                                      摊销 =T6\kz9)`  
analytical capacity                             分析能力 ]7@Dqd-/S  
analytical procedures                               分析性程序 8t; nU;E*  
annual financial statements                        年度会计报表，年度财务报表 2US8<sq+  
appendix                                          附录，附表 k0|InP7  
applicable                                         适用的 c5u?\  
applicable laws and regulations                 适用的法规 tO
$M[P=b  
application systems                                  应用系统 ;kA2"c]m  
apply consistently                              一贯地执行，一贯地实施 (Zkt2[E`  
appropriate                                       适当的，合适的； y.OUn'^d4  
征用，挪用 i^Q^F  
appropriate authorization                          适当的授权 p! 1zhD  
appropriateness of audit evidence                    审计证据的适当性 E2cmT$6  
approval                                    批准，核准 ymu#u  
assertion                                    (会计报表上的)认定；确认 :-n4!z"k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +bU(-yRy5o  
asset                                                 资产，财产 @m4d4K@  
asset restructuring                             资产重组 IYPI5qCR  
assignment of duties                                 职责的划分 #4?3OU#  
assistant                                     助理，助理人员 EY(4<;)  
associated company                                 联属公司，联营公司 *2Kte'+q  
association                                        联合，结合；协会，社团 b9Nw98`  
assumption                                       假设，假定 :a2?K5  
at a given date                                         在某一特定时日 |/Z4lcI  
attestation                                         鉴证，公证 E.brQx#}  
attestation service                             鉴证服务 Z~<V>b  
audit adjustment                                审计调整 /);6 j,x  
audit areas                                        审计领域 ?e*vvu33!  
audit conclusion                                审计结论 3@SfCG&|e  
audit effectiveness                             审计效果 q_)DY f7V}  
audit efficiency                                  审计效率 Zf! 7pM  
audit engagement letter                      审计业务约定书 iZF{ 9@  
audit evidence                                          审计证据 +{&g|V  
audit fee                                    审计费 v?J2cL  
audit files                                          审计档案 e%#f9i  
audit findings                                     审计中发现的事项 z Ey&%Ok  
audit implementation stage                        审计实施阶段 ~j_H2+!  
audit mark                                        审计标识 oUH\SW8?  
audit materiality                                 审计重要性 :.^{!  
audit method                                     审计方法 Oi RqqD  
audit objective                                         审计目标，审计目的 G1BVI:A&S  
audit of financial statements                      会计报表审计，财务报表审计 ]T1"3 [si  
audit opinion                                     审计意见 W\/0&H\i  
audit period                                      被审计期间，被审计年度 !G37K8&&*  
audit plan                                          审计计划 . x$` i  
audit planning                                    编制审计计划，制定审计计划，审计计划 :Li)]qN.I  
audit planning stage                                  审计计划阶段 BehV :M  
audit procedure                                审计程序 V=U %P[S  
audit programme                               审计程序表，具体审计计划 G(L*8U<UG  
audit report                                       审计报告 >ObpOFb%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BC^WPr  
audit report with a qualified opinion                 有保留意见的审计报告 1Pbp=R/7ar  
audit report with an adverse opinion                否定意见的审计报告 f>o@Y]/l  
audit report with dual dates                      双重日期审计报告 +!rK4[W'  
audit reporting stage                                 审计报告阶段 Ek:u [Uw\  
audit responsibility                                   审计责任 .%o:kq@B  
audit results                                      审计结果 ["z$rk  
audit risk                                          审计风险 |2Dlw]d  
audit sampling                                          审计抽样 K4KmoGb  
audit sampling techniques                         审计抽样方法，审计抽样技术 tSjK=1"}  
audit strategies                                  审计策略 %rYt; 7B  
audit summary                                         审计总结，审计小结 p[RD[&#b  
audit team                                         审计小组 _oWenF  
audit test                                    审计测试 t{
 'QMX  
audit trail                                          审计轨迹 %(i (ZW "  
audit work                                        审计工作 =1D*K%  
audit working paper                                 审计工作底稿 X^?-Une  
audited financial statement                        审计会计报表，已审计财务报表 '7$v@Tvnre  
Auditing Guidelines (the～)                      审计规范指南 z&eJ?wb  
auditing standards                             审计准则 j_Fr3BWS  
audit-oriented working paper                          (审计)业务类工作底稿 `7NgQ*g.d/  
authorisation                                     授权 W H!<Z=#c}  
authorisation of transaction                       交易的授权 _=
rXaTp  
availability                                         可获得性 ZyTah\yPM  
B 
K_xn>  
balance                                      余额；差额；平衡 X6PfOep  
balance sheet                                    资产负债表 SngV<J>zR  
bank                                                 银行 Zhw _L  
bank account                                    银行账户，银行户头 `g#\ Ws  
bank statement                                 银行对账单 v / a/  
barter transaction                              易货交易，以物换物交易 nV'B!q  
basis of audit                                    审计依据 sM4N`$Is23  
basis of preparation                                (会计报表的)编制基础 R,(^fM  
book of account                               账目，账簿 /c09-$M  
borrowing                                         借款，贷款，借债 0X@5W$x  
branch                                              分支，分支机构，分店 YO=;)R A  
brought forward                                (账户余额等的)承上年，承上期，承上页 v<O\ l~S  
budget                                              预算 &" b0`&l  
building                                      建筑物；大楼 #)XO,^s.  
business conditions                                  业务情况，经营情况 RD~QNj9,T  
business licence                               (企业等的)营业执照 /(Y\ <  
business relation                                业务关系 2)G ZU  
8s|r'  

呵呵，学下，谢谢分享