[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 lOuO~`,J  
　　 70BLd(?  
审计词汇英汉对照 |qFCzK9tD/  
   r?j2%M\  
A gONybz6]  
& K.js  
vlS+UFH0  
ability to continue as a going concern               持续经营能力 (AI 4a+  
acceptability                                     可接受性，可接受程度 }lP'bu  
acceptable level of detection risk                     检查风险的可接受水平 Z&W*@(dX  
acceptance of engagement                       接受委托 AkE(I16Uy~  
accepting the engagement for the first time              首次接受委托 fS#I?!*}  
access to asset                                         对资产的接触 _aj,tz  
according to                                     根据，依据，依照 O~ ]3.b  
account balance                                账户余额 9H#;i]t&  
account for                                       对……进行会计处理，核算；解释 |%l&H/  
accounting                                        会计，会计学 &kp`1kv":  
accounting advisory serve                        会计咨询服务 n/Fx2QC{  
accounting firm                                 会计师事务所 UHT2a9rG  
accounting information                      会计信息，会计资料 {usv*Cm  
accounting period                             会计期间 *'ffMnSZ  
accounting policies                                   会计政策 VY|'7in"M  
accounting professional bodies                 会计职业组织，会计职业团体 h1A
Z+9  
accounting records                                   会计记录 si=m5$V  
accounting responsibility                           会计责任 zz_(*0,Qcr  
accounting service                             会计服务 tEFbL~n  
accounting standards                                会计准则 !/RL.`!>  
Accounting Standards for Business Enterprises       企业会计准则 _my!YS5n  
accounting system                             会计系统 sf5F$  
accounting treatment                                会计处理 &A!?:?3%O  
accuracy                                    准确性，精确性 Rw!wfh_+  
additional audit procedures                      追加审计程序 7Z[6_WD3  
addressee                                         收件人，收信人 !<#,M9 EA&  
Administration of State-owned Assets  (the～)     国有资产管理局 AREpZ2GiU  
administrative laws and regulations                 行政法规 
dp DPSI  
adverse impact                                 不利影响，负面影响 W|-<ekH_u  
adverse opinion                                反对意见 cfhiZ~."T  
advisory group                                  咨询组，顾问组 iwx*mC{|A  
agency fee                                        代理费，代理费用 ~lH_d[  
aggregate                                          总计，合计为…… }2+*E}g  
alternation of document and record                 变造文件和记录 e61e|hoX\  
alternative audit procedures                      替代审计程序，备选审计程序 3EO:Uk5<  
amend                                              修改，修订 ki=]#]rg  
amortisation                                      摊销 &r0
U9J  
analytical capacity                             分析能力 Bb9/nsbE  
analytical procedures                               分析性程序 Or<OmxJ g  
annual financial statements                        年度会计报表，年度财务报表 9[,+4&wX7  
appendix                                          附录，附表  O3~7  
applicable                                         适用的 n>k1D  
applicable laws and regulations                 适用的法规 i!u :]14>  
application systems                                  应用系统 gPqdl6#c  
apply consistently                              一贯地执行，一贯地实施 }>$3B5}  
appropriate                                       适当的，合适的； wGhy"1g#  
征用，挪用 bBg=X}9  
appropriate authorization                          适当的授权 y1
OpZ  
appropriateness of audit evidence                    审计证据的适当性 Bm4fdf#A]  
approval                                    批准，核准 #Pr w2u  
assertion                                    (会计报表上的)认定；确认 HyGu3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8'|
_O  
asset                                                 资产，财产 :[d*  
asset restructuring                             资产重组 \9N )71n(  
assignment of duties                                 职责的划分 m4x8W2q  
assistant                                     助理，助理人员 mZ0'-ax   
associated company                                 联属公司，联营公司 *c>B,  
association                                        联合，结合；协会，社团 '1vm]+oM
 
assumption                                       假设，假定 N.F
//n  
at a given date                                         在某一特定时日 #fT<]j(
 
attestation                                         鉴证，公证 F~;UD<<"H  
attestation service                             鉴证服务 6BH P#B2j  
audit adjustment                                审计调整 Yc p<N>)  
audit areas                                        审计领域 P={8qln,X  
audit conclusion                                审计结论 JxmFUheLt  
audit effectiveness                             审计效果 Vqp3'=No  
audit efficiency                                  审计效率 S pIdw0  
audit engagement letter                      审计业务约定书 ;GV~MH-F  
audit evidence                                          审计证据 Mem1X rBH  
audit fee                                    审计费 n7VQi+i'  
audit files                                          审计档案 u{8:VX  
audit findings                                     审计中发现的事项 hOj(*7__  
audit implementation stage                        审计实施阶段 lcfX(~/m^  
audit mark                                        审计标识 y#v<V1b]  
audit materiality                                 审计重要性 AR3v,eOs  
audit method                                     审计方法 ^^(!>n6r^  
audit objective                                         审计目标，审计目的 4zhg#  
audit of financial statements                      会计报表审计，财务报表审计 s _#6^_  
audit opinion                                     审计意见 >SHP,><H/  
audit period                                      被审计期间，被审计年度 0x,NMS  
audit plan                                          审计计划 1+v!)Y>Z&  
audit planning                                    编制审计计划，制定审计计划，审计计划 D]'/5]~z<  
audit planning stage                                  审计计划阶段 Lhmb=
@  
audit procedure                                审计程序 JIU8~D  
audit programme                               审计程序表，具体审计计划 D* QZR;D#.  
audit report                                       审计报告 'mYUAVmSC#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #u/5 nm  
audit report with a qualified opinion                 有保留意见的审计报告 6rBP,\m  
audit report with an adverse opinion                否定意见的审计报告 |mF=X*  
audit report with dual dates                      双重日期审计报告 6H^=\  
audit reporting stage                                 审计报告阶段 e N^6gub  
audit responsibility                                   审计责任 Ef\&3TcQ  
audit results                                      审计结果 H>Q X?>j  
audit risk                                          审计风险 75W@B}dZd  
audit sampling                                          审计抽样 i%n9RuULh  
audit sampling techniques                         审计抽样方法，审计抽样技术 RYZM_@5$t  
audit strategies                                  审计策略 l]~mB~  
audit summary                                         审计总结，审计小结 sUz,F8G  
audit team                                         审计小组 Wa
<SYJ  
audit test                                    审计测试 t~M0_TnXlP  
audit trail                                          审计轨迹 JmF:8Q3H  
audit work                                        审计工作 4,.[B7irR  
audit working paper                                 审计工作底稿 bj,cU)t0  
audited financial statement                        审计会计报表，已审计财务报表 89P'WFOFK  
Auditing Guidelines (the～)                      审计规范指南 nO `R++  
auditing standards                             审计准则 ]o($No  
audit-oriented working paper                          (审计)业务类工作底稿 X}ft7;Jpy  
authorisation                                     授权 h@j
k3J9^  
authorisation of transaction                       交易的授权 %*];XpAE  
availability                                         可获得性 {]Ec:6  
B +o|I@7f  
balance                                      余额；差额；平衡 gt\*9P   
balance sheet                                    资产负债表 ,pIaYU{D  
bank                                                 银行 Mz: "p.  
bank account                                    银行账户，银行户头 qCy SL lp0  
bank statement                                 银行对账单 s[Whg!2~  
barter transaction                              易货交易，以物换物交易 s|D[_N!|  
basis of audit                                    审计依据 ",pd 9  
basis of preparation                                (会计报表的)编制基础 FZ5 Ad&".@  
book of account                               账目，账簿 HQGH7<=Om  
borrowing                                         借款，贷款，借债 >l^[73,]L  
branch                                              分支，分支机构，分店 \{.c0  
brought forward                                (账户余额等的)承上年，承上期，承上页 6kHuKxY,  
budget                                              预算 J[al4e^  
building                                      建筑物；大楼 yVt
8QF!  
business conditions                                  业务情况，经营情况 Odr<fvV,>  
business licence                               (企业等的)营业执照 ODKHI\U  
business relation                                业务关系 \[<8AV"E-'  
hH_\C.bL  

呵呵，学下，谢谢分享