[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 .lu:S;JSnS  
　　 U`q[ 5U"  
审计词汇英汉对照 ;ak3@Uee  
   J<DV7zV  
A Wu)ATs}  
hZnT`!iFE^  
m}.ru) ^p  
ability to continue as a going concern               持续经营能力 w?ssV  
acceptability                                     可接受性，可接受程度 aKs!*uo0H  
acceptable level of detection risk                     检查风险的可接受水平 ^&<~6y}U^  
acceptance of engagement                       接受委托 `7jm 
 
accepting the engagement for the first time              首次接受委托 ~WuElns  
access to asset                                         对资产的接触 ezTu1-m  
according to                                     根据，依据，依照 43rM?_72  
account balance                                账户余额  N>`+{  
account for                                       对……进行会计处理，核算；解释 YVVX7hB  
accounting                                        会计，会计学 g$VcT\X  
accounting advisory serve                        会计咨询服务 [rqe;00]  
accounting firm                                 会计师事务所 @R otJl/>  
accounting information                      会计信息，会计资料 R7*Jb-;$!  
accounting period                             会计期间 ($(6]?J(?7  
accounting policies                                   会计政策 %u }|4BXoh  
accounting professional bodies                 会计职业组织，会计职业团体 DGY#pnCu  
accounting records                                   会计记录 o^RdVSkU;  
accounting responsibility                           会计责任 kN9S;o@)  
accounting service                             会计服务 A(_AOoA'  
accounting standards                                会计准则 t )Z2"_5  
Accounting Standards for Business Enterprises       企业会计准则 3DK^S2\zBm  
accounting system                             会计系统 HY#7Ctn3  
accounting treatment                                会计处理 Td[w<m+p<P  
accuracy                                    准确性，精确性 ]Oc :x  
additional audit procedures                      追加审计程序 v,vTRrpK  
addressee                                         收件人，收信人
j>&n5?
 
Administration of State-owned Assets  (the～)     国有资产管理局 /og}e~q  
administrative laws and regulations                 行政法规 9BI5qHEp  
adverse impact                                 不利影响，负面影响 ^FgNg'"[3  
adverse opinion                                反对意见 A`(p6 H"s  
advisory group                                  咨询组，顾问组 GQqw(2Ub}  
agency fee                                        代理费，代理费用 hx4!P(o1  
aggregate                                          总计，合计为…… ;KQ'/nII  
alternation of document and record                 变造文件和记录 <6/XE@"  
alternative audit procedures                      替代审计程序，备选审计程序 7tAWP Swf  
amend                                              修改，修订 P@9>4}r$  
amortisation                                      摊销 jbIWdHZ/US  
analytical capacity                             分析能力 Y'fI4  
analytical procedures                               分析性程序 oE#HI2X  
annual financial statements                        年度会计报表，年度财务报表 qIjC -#a=m  
appendix                                          附录，附表 m?<8 ':  
applicable                                         适用的 UQ|0Aqwq  
applicable laws and regulations                 适用的法规 -Kg@Sj/U}R  
application systems                                  应用系统 O
i BK  
apply consistently                              一贯地执行，一贯地实施 xHsH .f_{  
appropriate                                       适当的，合适的； ORQGay  
征用，挪用 4NR,"l)  
appropriate authorization                          适当的授权 3JW9G04.  
appropriateness of audit evidence                    审计证据的适当性 $pk3d+0B  
approval                                    批准，核准 7P/j\frW  
assertion                                    (会计报表上的)认定；确认 vlIdi@V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n_Um)GI>  
asset                                                 资产，财产 
TG?;o/  
asset restructuring                             资产重组 p5F[( H|9  
assignment of duties                                 职责的划分  >o.u,  
assistant                                     助理，助理人员 ^e@c Ozt  
associated company                                 联属公司，联营公司 'IfM~9'D  
association                                        联合，结合；协会，社团 eE7Rd>  
assumption                                       假设，假定 gY0*u+LF  
at a given date                                         在某一特定时日 bDUGzezP<  
attestation                                         鉴证，公证 FGwz5@|E  
attestation service                             鉴证服务 DDAqgx  
audit adjustment                                审计调整 {w!}:8p
 
audit areas                                        审计领域 tB(Q-c  
audit conclusion                                审计结论 mf}?z21v
D  
audit effectiveness                             审计效果 Va=0R   
audit efficiency                                  审计效率 z*yN*M6t  
audit engagement letter                      审计业务约定书 qgZ(o@\  
audit evidence                                          审计证据 PNc200`v4_  
audit fee                                    审计费 o\|dm."f  
audit files                                          审计档案 R$6Y\ *L[  
audit findings                                     审计中发现的事项 oPa2GW8  
audit implementation stage                        审计实施阶段 S\0"G*  
audit mark                                        审计标识 aF'Ik XG d  
audit materiality                                 审计重要性 1MB  
audit method                                     审计方法 GQF7]j/  
audit objective                                         审计目标，审计目的 &}T`[ d_Z  
audit of financial statements                      会计报表审计，财务报表审计 CWBsiL f  
audit opinion                                     审计意见 S}Mxm2  
audit period                                      被审计期间，被审计年度 2#+@bk>^{  
audit plan                                          审计计划 \XRViG,|5  
audit planning                                    编制审计计划，制定审计计划，审计计划 tm]75*?  
audit planning stage                                  审计计划阶段 ;uoH+`pf  
audit procedure                                审计程序 E/U1g4S  
audit programme                               审计程序表，具体审计计划 ZLL0 6p   
audit report                                       审计报告 ev8E.ehD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5yA^n6  
audit report with a qualified opinion                 有保留意见的审计报告 *[.\S3K`  
audit report with an adverse opinion                否定意见的审计报告 ]-* }-j`  
audit report with dual dates                      双重日期审计报告 0A 4(RLGg  
audit reporting stage                                 审计报告阶段 5j]}/Aq  
audit responsibility                                   审计责任 d=>5%$:v  
audit results                                      审计结果 _^a.kF  
audit risk                                          审计风险 Nm,vE7M  
audit sampling                                          审计抽样 m7M*)N8  
audit sampling techniques                         审计抽样方法，审计抽样技术 vO0ql  
audit strategies                                  审计策略 =HoiQWQs`  
audit summary                                         审计总结，审计小结 (5yg\3Jvp  
audit team                                         审计小组 W{-N,?z  
audit test                                    审计测试 ).ugMuk  
audit trail                                          审计轨迹 Ro-Mex2  
audit work                                        审计工作 #h r!7Kc;N  
audit working paper                                 审计工作底稿 +,|-4U@dl  
audited financial statement                        审计会计报表，已审计财务报表 .mok.f<G_m  
Auditing Guidelines (the～)                      审计规范指南 mD)N
h  
auditing standards                             审计准则 .7)A8R7Wt  
audit-oriented working paper                          (审计)业务类工作底稿 6eS#L21*  
authorisation                                     授权 p^L6uM  
authorisation of transaction                       交易的授权 ^1Yx'ua'  
availability                                         可获得性  bM-Y4[  
B -Q$$2QW!  
balance                                      余额；差额；平衡 |_w*:NCV5  
balance sheet                                    资产负债表 .IKK.G  
bank                                                 银行 @#T?SNIL5  
bank account                                    银行账户，银行户头 nmSpNkJ5  
bank statement                                 银行对账单 o1n c.2/0J  
barter transaction                              易货交易，以物换物交易 LG,RF:
 
basis of audit                                    审计依据 55!9U:{  
basis of preparation                                (会计报表的)编制基础 y!v$5wi  
book of account                               账目，账簿 g:2/!tujL  
borrowing                                         借款，贷款，借债 Ft>ixn  
branch                                              分支，分支机构，分店 ikxSWO_Y=  
brought forward                                (账户余额等的)承上年，承上期，承上页 <4O=[Q5S  
budget                                              预算 (>8fcQUBb  
building                                      建筑物；大楼 XkK16aLE  
business conditions                                  业务情况，经营情况 Jhj]rsGk  
business licence                               (企业等的)营业执照  _X]?
 
business relation                                业务关系 +6;OB@  
Wc]Fg9E  

呵呵，学下，谢谢分享