[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 ""j(wUp-W  
　　 !kPZuU`T  
审计词汇英汉对照 ?pT\Ft V  
   $WOiXLyCk  
A n*4N%yI^m5  
~)RKpRga\p  
t`"]"Re  
ability to continue as a going concern               持续经营能力 Rwy<#9R[x  
acceptability                                     可接受性，可接受程度 |_Y[931<  
acceptable level of detection risk                     检查风险的可接受水平 JG2)-x;9  
acceptance of engagement                       接受委托 ]Z@+ |&@L  
accepting the engagement for the first time              首次接受委托 gFsnL*L0  
access to asset                                         对资产的接触 ''@upZBJ  
according to                                     根据，依据，依照 Hkc:B/6
 
account balance                                账户余额 2iUdTy$  
account for                                       对……进行会计处理，核算；解释 e[3r
z%'Q  
accounting                                        会计，会计学 (z[|\6O  
accounting advisory serve                        会计咨询服务 (I?CW~3#  
accounting firm                                 会计师事务所 ?0UzmJV?8  
accounting information                      会计信息，会计资料 )xJo/{?  
accounting period                             会计期间 .K`^n\T t  
accounting policies                                   会计政策 k)2L<Lmn  
accounting professional bodies                 会计职业组织，会计职业团体 Ha~g8R&  
accounting records                                   会计记录 \#bk$R@  
accounting responsibility                           会计责任 x)X=sX.  
accounting service                             会计服务 :v_H;UU  
accounting standards                                会计准则 6J|Ee1Ez  
Accounting Standards for Business Enterprises       企业会计准则 EM_
`` 0^  
accounting system                             会计系统 /Z:\=0`  
accounting treatment                                会计处理 cuJ%;q=;  
accuracy                                    准确性，精确性 |eEcEu?/b  
additional audit procedures                      追加审计程序 AZmA Bl  
addressee                                         收件人，收信人 yDt3 )fP#  
Administration of State-owned Assets  (the～)     国有资产管理局 _T\~AwVc<  
administrative laws and regulations                 行政法规 *k$":A  
adverse impact                                 不利影响，负面影响 0]dL;~0y.  
adverse opinion                                反对意见 E7eOKNVC#  
advisory group                                  咨询组，顾问组 oGzZ.K3 A  
agency fee                                        代理费，代理费用 R<}Yf[TQ  
aggregate                                          总计，合计为…… @:'swO/\<  
alternation of document and record                 变造文件和记录 LL~bq(b  
alternative audit procedures                      替代审计程序，备选审计程序 A7~~{9  
amend                                              修改，修订 C|kZT<,]  
amortisation                                      摊销 /f!CX|U  
analytical capacity                             分析能力
1/t}>>,M  
analytical procedures                               分析性程序 _,hhO  
annual financial statements                        年度会计报表，年度财务报表 %ZF6%m0S  
appendix                                          附录，附表 WJG&`PP  
applicable                                         适用的 H];QDix?  
applicable laws and regulations                 适用的法规 1D /{Y  
application systems                                  应用系统 qg;[~JZYKi  
apply consistently                              一贯地执行，一贯地实施 *D: wwJ  
appropriate                                       适当的，合适的； 4\%0a,\^  
征用，挪用 MQR@(>TZy  
appropriate authorization                          适当的授权 I("J$  
appropriateness of audit evidence                    审计证据的适当性 b|i94y(  
approval                                    批准，核准 kaxAIk8l  
assertion                                    (会计报表上的)认定；确认 G S^U6Xef  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y4PB&pZ$O2  
asset                                                 资产，财产 90%alG1>y  
asset restructuring                             资产重组 D0?l
$]aE  
assignment of duties                                 职责的划分 ^O cM)Z6h  
assistant                                     助理，助理人员 d%$'Y|  
associated company                                 联属公司，联营公司 qMAH~P0u  
association                                        联合，结合；协会，社团 $]/ a/!d  
assumption                                       假设，假定 ^(p}hSLAfQ  
at a given date                                         在某一特定时日 o0:[,ock  
attestation                                         鉴证，公证 O!!Ne'I  
attestation service                             鉴证服务 lNSB "S  
audit adjustment                                审计调整 1mw<$'pm0  
audit areas                                        审计领域 &e\A v.n@-  
audit conclusion                                审计结论 9}`A_KzFx  
audit effectiveness                             审计效果 sa%2,e'  
audit efficiency                                  审计效率 L0{ehpvM  
audit engagement letter                      审计业务约定书 Y-%S,91O  
audit evidence                                          审计证据 xF*C0B;QL  
audit fee                                    审计费 $x&\9CRM  
audit files                                          审计档案

dU]>  
audit findings                                     审计中发现的事项 V~y4mpfX  
audit implementation stage                        审计实施阶段 M2ig iR  
audit mark                                        审计标识 ;mV,r
,\dH  
audit materiality                                 审计重要性 [@@Ovv  
audit method                                     审计方法 T,h,)|:I^  
audit objective                                         审计目标，审计目的 ZbJUOa?W
F  
audit of financial statements                      会计报表审计，财务报表审计 L3M
]06y  
audit opinion                                     审计意见 zT|]!',  
audit period                                      被审计期间，被审计年度 ms'!E)  
audit plan                                          审计计划 ]9?_m@Ihx  
audit planning                                    编制审计计划，制定审计计划，审计计划 <tZPS`c'_  
audit planning stage                                  审计计划阶段 8$!/Zg  
audit procedure                                审计程序 YX+Da"\  
audit programme                               审计程序表，具体审计计划 dA<PQKm
 
audit report                                       审计报告 ,4ftQJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F{cKCqI?  
audit report with a qualified opinion                 有保留意见的审计报告 YcS}ug7  
audit report with an adverse opinion                否定意见的审计报告 9k_3=KS3N  
audit report with dual dates                      双重日期审计报告 /IM5#M5~  
audit reporting stage                                 审计报告阶段 C%<[mM  
audit responsibility                                   审计责任 {5U;9: sO6  
audit results                                      审计结果 =R)9_D6I  
audit risk                                          审计风险 3\ 6UH  
audit sampling                                          审计抽样 |5SYKA7CS  
audit sampling techniques                         审计抽样方法，审计抽样技术 { U a19~'>  
audit strategies                                  审计策略 IAbK]kA  
audit summary                                         审计总结，审计小结 =4 &/P r  
audit team                                         审计小组 Fkas*79  
audit test                                    审计测试 .IYE+XzV  
audit trail                                          审计轨迹 p8F5b8]*  
audit work                                        审计工作 yKEE @@}\  
audit working paper                                 审计工作底稿 0(VQwGC[  
audited financial statement                        审计会计报表，已审计财务报表 Sk@~}  
Auditing Guidelines (the～)                      审计规范指南 8Z>ZjNG  
auditing standards                             审计准则 H"8+[.xBh  
audit-oriented working paper                          (审计)业务类工作底稿 X%!#Ic]Q  
authorisation                                     授权 Dqu1!
f  
authorisation of transaction                       交易的授权 eRllF`*  
availability                                         可获得性 GeN8_i[  
B 'j];tO6GfC  
balance                                      余额；差额；平衡 %k#Q)zWJ  
balance sheet                                    资产负债表 d[z+/L  
bank                                                 银行 hqVx%4s*J  
bank account                                    银行账户，银行户头 zH8l-0I+$  
bank statement                                 银行对账单 D,+I)-k<  
barter transaction                              易货交易，以物换物交易 c$ Kn.<a  
basis of audit                                    审计依据 2E/#fX9!4  
basis of preparation                                (会计报表的)编制基础 ):C4"2l3  
book of account                               账目，账簿 -\yaP8V  
borrowing                                         借款，贷款，借债 H@er"boi  
branch                                              分支，分支机构，分店 8%Zl;;W  
brought forward                                (账户余额等的)承上年，承上期，承上页 0Ha1pqR  
budget                                              预算 4RsV\Y{FN  
building                                      建筑物；大楼 LRD71*/  
business conditions                                  业务情况，经营情况 }9e4?7  
business licence                               (企业等的)营业执照 o Wg5-pMWZ  
business relation                                业务关系 ]SpUD  
uj_u
j!  

呵呵，学下，谢谢分享