[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 $d/&k`  
　　 _OMpIdY,R*  
审计词汇英汉对照 \}5p0.=  
   `pL^}_>|GM  
A >xqM5#m`E$  
#DFV=:|~  
:=Kx/E:1  
ability to continue as a going concern               持续经营能力 #]E(N~  
acceptability                                     可接受性，可接受程度 ";x+1R.d  
acceptable level of detection risk                     检查风险的可接受水平 v.=/Y(J  
acceptance of engagement                       接受委托 FY'ty@|_s  
accepting the engagement for the first time              首次接受委托 =WG=C1Z  
access to asset                                         对资产的接触 c>HK9z{  
according to                                     根据，依据，依照 j}:~5|.  
account balance                                账户余额 ~6aCfbu%V  
account for                                       对……进行会计处理，核算；解释 Pm+tQ  
accounting                                        会计，会计学  fvEAIs  
accounting advisory serve                        会计咨询服务 [8XLK4e  
accounting firm                                 会计师事务所 +oc >S  
accounting information                      会计信息，会计资料 CSTI?A"P  
accounting period                             会计期间 At6qtoPRA  
accounting policies                                   会计政策 +9XQ[57  
accounting professional bodies                 会计职业组织，会计职业团体 4/e60jA  
accounting records                                   会计记录 V0*3;n  
accounting responsibility                           会计责任 w%y
\dIeI'  
accounting service                             会计服务 F'JY?   
accounting standards                                会计准则 t<j^q`;@v  
Accounting Standards for Business Enterprises       企业会计准则 +nL+N  
accounting system                             会计系统 9H0Hu]zM  
accounting treatment                                会计处理 -%CoWcGP  
accuracy                                    准确性，精确性 ]Mi.f3QlO6  
additional audit procedures                      追加审计程序 1LnyWZ  
addressee                                         收件人，收信人 F_;DN: {  
Administration of State-owned Assets  (the～)     国有资产管理局 :hRs`=d"r  
administrative laws and regulations                 行政法规 ObG|o1b  
adverse impact                                 不利影响，负面影响 e@#kRklV&  
adverse opinion                                反对意见 6
KZf%)$
 
advisory group                                  咨询组，顾问组 FV39QG4b4  
agency fee                                        代理费，代理费用 Wg`AZ=t  
aggregate                                          总计，合计为…… L';MP^  
alternation of document and record                 变造文件和记录 C?4JXW  
alternative audit procedures                      替代审计程序，备选审计程序 ccFn.($p?,  
amend                                              修改，修订 kS# CEU7  
amortisation                                      摊销 A{eLl  
analytical capacity                             分析能力 #R0A= !  
analytical procedures                               分析性程序 iRV~Il#~!  
annual financial statements                        年度会计报表，年度财务报表 I6!5Yj]O"  
appendix                                          附录，附表 +|iYg/2  
applicable                                         适用的 U69u'G:  
applicable laws and regulations                 适用的法规 Y-mK+12  
application systems                                  应用系统 DQ#H,\^<  
apply consistently                              一贯地执行，一贯地实施 }A=y=+4j  
appropriate                                       适当的，合适的； B
/JO~;{  
征用，挪用 (>4aibA'P  
appropriate authorization                          适当的授权 }R[#?ty;]  
appropriateness of audit evidence                    审计证据的适当性 '_\;jFAM  
approval                                    批准，核准 Uxfl_@lJ  
assertion                                    (会计报表上的)认定；确认 6VP`evan  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1 n5(S<T  
asset                                                 资产，财产 .d;Iht,[  
asset restructuring                             资产重组 g]c[O*NTL  
assignment of duties                                 职责的划分 3A:q7#m  
assistant                                     助理，助理人员
*[ #;j$m  
associated company                                 联属公司，联营公司 u] :m"LM  
association                                        联合，结合；协会，社团 /={Js*  
assumption                                       假设，假定 {t"+ 3zy'  
at a given date                                         在某一特定时日 Z=B_Ty  
attestation                                         鉴证，公证 ;*ix~taL%  
attestation service                             鉴证服务 |Fm6#1A@  
audit adjustment                                审计调整 =S'%`]f?  
audit areas                                        审计领域 Pq*s{  
audit conclusion                                审计结论 }bN%u3mHws  
audit effectiveness                             审计效果 t?o,RN:  
audit efficiency                                  审计效率 I;5R2" 3  
audit engagement letter                      审计业务约定书 g %K>  
audit evidence                                          审计证据 .=m,hu~  
audit fee                                    审计费 Go,N>HN  
audit files                                          审计档案 '(? uPr  
audit findings                                     审计中发现的事项 [
E#UGJ@  
audit implementation stage                        审计实施阶段 q-nSLE+_;  
audit mark                                        审计标识 Kvsh  
audit materiality                                 审计重要性 QL6C,#6  
audit method                                     审计方法 %WqNiF0-  
audit objective                                         审计目标，审计目的 b:qY gg  
audit of financial statements                      会计报表审计，财务报表审计 =%
'`YbD$  
audit opinion                                     审计意见 R52I= a5,*  
audit period                                      被审计期间，被审计年度 1&fc1uYB4  
audit plan                                          审计计划 1c JF/"v  
audit planning                                    编制审计计划，制定审计计划，审计计划 .2J L$"  
audit planning stage                                  审计计划阶段 K)TrZ 2  
audit procedure                                审计程序 *yl>T^DjTC  
audit programme                               审计程序表，具体审计计划 VqL.iZ-  
audit report                                       审计报告 Vh}SCUof'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Sa19q.~%  
audit report with a qualified opinion                 有保留意见的审计报告 
5[j`6l  
audit report with an adverse opinion                否定意见的审计报告 jxJv.   
audit report with dual dates                      双重日期审计报告 52upoU>}2  
audit reporting stage                                 审计报告阶段 =^ T\Xs;GK  
audit responsibility                                   审计责任 9&RFO$WH  
audit results                                      审计结果 Kx_h1{  
audit risk                                          审计风险 K't]n{$  
audit sampling                                          审计抽样 i-yy/y-N  
audit sampling techniques                         审计抽样方法，审计抽样技术 !mXxAo  
audit strategies                                  审计策略 V.wqZ {G  
audit summary                                         审计总结，审计小结 pLv$\MiZ  
audit team                                         审计小组 AyMd:5;  
audit test                                    审计测试 +l=r#JF  
audit trail                                          审计轨迹 PqM1ao
yX  
audit work                                        审计工作 m|OO,gR  
audit working paper                                 审计工作底稿 wgd/(8d  
audited financial statement                        审计会计报表，已审计财务报表 TIvRhbu  
Auditing Guidelines (the～)                      审计规范指南 1 hg}(Hix  
auditing standards                             审计准则 [ Bl c^C{f  
audit-oriented working paper                          (审计)业务类工作底稿 ExRe:^yU\  
authorisation                                     授权 "fq{Y~F%`  
authorisation of transaction                       交易的授权 vzmc}y G  
availability                                         可获得性 }`+B=h-dW  
B "Ky; a?Y  
balance                                      余额；差额；平衡 1{P'7IEj  
balance sheet                                    资产负债表 GRY2?'`  
bank                                                 银行 <oz!H[!  
bank account                                    银行账户，银行户头 d|4}obCt  
bank statement                                 银行对账单 3MRc4UlB  
barter transaction                              易货交易，以物换物交易 wb~@7,D  
basis of audit                                    审计依据 LiKxq=K  
basis of preparation                                (会计报表的)编制基础 "*})3['n  
book of account                               账目，账簿 \(%Y%?dy  
borrowing                                         借款，贷款，借债 )XWP\ h  
branch                                              分支，分支机构，分店 |2KAo! PI  
brought forward                                (账户余额等的)承上年，承上期，承上页 A2|Ud_  
budget                                              预算 -ig6w.%lk  
building                                      建筑物；大楼 /q5:p`4{J  
business conditions                                  业务情况，经营情况 &d|r~NhP  
business licence                               (企业等的)营业执照 \m1~jMz*>k  
business relation                                业务关系 -I=l8m6L  
#UbF9})q  

呵呵，学下，谢谢分享