[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 }p*WH$!~  
　　 u89Q2\z~"M  
审计词汇英汉对照 |2I/r$Q  
   35YDP|XZb  
A TIno"tc3  
|C7=$DgwY  
.xtam 8@  
ability to continue as a going concern               持续经营能力 ?Xqkf>  
acceptability                                     可接受性，可接受程度 xC2y/?  
acceptable level of detection risk                     检查风险的可接受水平 y~wN:  
acceptance of engagement                       接受委托 N'?#g`*KW  
accepting the engagement for the first time              首次接受委托 c\rP"y|S};  
access to asset                                         对资产的接触 9dp1NjOtAc  
according to                                     根据，依据，依照 la`f@~Bbr1  
account balance                                账户余额 XKvH^Z4h{l  
account for                                       对……进行会计处理，核算；解释 T|uG1  
accounting                                        会计，会计学 E-#C#B  
accounting advisory serve                        会计咨询服务 >FL%H=]  
accounting firm                                 会计师事务所 !)FKF7'  
accounting information                      会计信息，会计资料 cY.5z:7u~v  
accounting period                             会计期间 aF.fd2k  
accounting policies                                   会计政策 \Lm`jU(:l  
accounting professional bodies                 会计职业组织，会计职业团体 8aW<lu  
accounting records                                   会计记录 i \@a&tw  
accounting responsibility                           会计责任 nsu RG  
accounting service                             会计服务
gVs@T'  
accounting standards                                会计准则 )yS8(F0  
Accounting Standards for Business Enterprises       企业会计准则 `=2p 6<#z  
accounting system                             会计系统 Om2w+ yU  
accounting treatment                                会计处理 m|PJwd6  
accuracy                                    准确性，精确性 l2kUa'O-  
additional audit procedures                      追加审计程序 |zOwC9-6  
addressee                                         收件人，收信人 i_p-|I:hQ  
Administration of State-owned Assets  (the～)     国有资产管理局 {Bb:\N8X  
administrative laws and regulations                 行政法规 ,m5tO  
adverse impact                                 不利影响，负面影响 2W;2._  
adverse opinion                                反对意见 5]2 p>%G  
advisory group                                  咨询组，顾问组 "FLiSz%ME  
agency fee                                        代理费，代理费用 ]i8t  
aggregate                                          总计，合计为…… ra^"Vr  
alternation of document and record                 变造文件和记录 >&Y\g?Z6G  
alternative audit procedures                      替代审计程序，备选审计程序 E*QLw*H  
amend                                              修改，修订
Ce} m_  
amortisation                                      摊销 S4 s#EDs  
analytical capacity                             分析能力 ~g*5."-i  
analytical procedures                               分析性程序 f
iLlOr%r  
annual financial statements                        年度会计报表，年度财务报表 Y9B"yV  
appendix                                          附录，附表 [NbW"Y7  
applicable                                         适用的 <A&Zl&^1  
applicable laws and regulations                 适用的法规 .$ HE  
application systems                                  应用系统 p,7?rI\N  
apply consistently                              一贯地执行，一贯地实施 }w{E<C(M  
appropriate                                       适当的，合适的； WLCr~r^  
征用，挪用 iK8jX?  
appropriate authorization                          适当的授权 4TSkm`iR  
appropriateness of audit evidence                    审计证据的适当性 )g`~,3G  
approval                                    批准，核准 u"DE?  
assertion                                    (会计报表上的)认定；确认 &a'LOq+r'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c9+yU~(  
asset                                                 资产，财产 i$CF
*%+t  
asset restructuring                             资产重组 40 zO4  
assignment of duties                                 职责的划分 AL|3_+G  
assistant                                     助理，助理人员 gq~"Z[T  
associated company                                 联属公司，联营公司 Y.%Vvg4z3  
association                                        联合，结合；协会，社团  Au*1-  
assumption                                       假设，假定 ow#8oUf=  
at a given date                                         在某一特定时日 =tl~@~pqI  
attestation                                         鉴证，公证 M0%nGpVj>  
attestation service                             鉴证服务 8( bK\-b  
audit adjustment                                审计调整 `k(m2k?  
audit areas                                        审计领域 hbs /S  
audit conclusion                                审计结论 t"YN:y8-  
audit effectiveness                             审计效果 m,ur{B8 :  
audit efficiency                                  审计效率 K+Pa b ?  
audit engagement letter                      审计业务约定书 aTs9lr:  
audit evidence                                          审计证据 xsU3c0wbr8  
audit fee                                    审计费 3!i{4/  
audit files                                          审计档案 {8,_[?H  
audit findings                                     审计中发现的事项 <Ik5S1<h$H  
audit implementation stage                        审计实施阶段 UkC'`NWF*  
audit mark                                        审计标识 @)@tIhw   
audit materiality                                 审计重要性 Ti>}To}B5  
audit method                                     审计方法 JY3!jt
v
 
audit objective                                         审计目标，审计目的 BJ{?S{"6%G  
audit of financial statements                      会计报表审计，财务报表审计 l)V646-O,~  
audit opinion                                     审计意见 l
HE+o;-  
audit period                                      被审计期间，被审计年度 8tzL .P^  
audit plan                                          审计计划 (iht LFp  
audit planning                                    编制审计计划，制定审计计划，审计计划 kB=5=#s  
audit planning stage                                  审计计划阶段 -jVg{f!  
audit procedure                                审计程序 38%"#T3#  
audit programme                               审计程序表，具体审计计划 ;s#]."v_=  
audit report                                       审计报告 <}F(G-kV6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7H4kj7UK  
audit report with a qualified opinion                 有保留意见的审计报告 vgi`.hk  
audit report with an adverse opinion                否定意见的审计报告 ,_K:DSiB  
audit report with dual dates                      双重日期审计报告 T#HF!GH]  
audit reporting stage                                 审计报告阶段 X7?j90tH  
audit responsibility                                   审计责任 W >|'4y)  
audit results                                      审计结果 xM/WS':V  
audit risk                                          审计风险 ::@JL  
audit sampling                                          审计抽样 #z}0]GJKj  
audit sampling techniques                         审计抽样方法，审计抽样技术 c*R18,5-  
audit strategies                                  审计策略 OK2\2&G  
audit summary                                         审计总结，审计小结 }&%&0$%  
audit team                                         审计小组 pqe%tRH{  
audit test                                    审计测试 ,2P/[ :  
audit trail                                          审计轨迹 *Zn,v-d  
audit work                                        审计工作 4v2JrC;  
audit working paper                                 审计工作底稿  JY_!G  
audited financial statement                        审计会计报表，已审计财务报表 n,{  
Auditing Guidelines (the～)                      审计规范指南 u(JuU/U  
auditing standards                             审计准则 s:I 8~Cc  
audit-oriented working paper                          (审计)业务类工作底稿 -o5 7"r^x  
authorisation                                     授权 (A-Uo   
authorisation of transaction                       交易的授权 [5Zi\'~UH)  
availability                                         可获得性 ML%JTx0+Z  
B }MtORqK  
balance                                      余额；差额；平衡 ac8su0  
balance sheet                                    资产负债表 >
"Zn# FY  
bank                                                 银行 tR_DN  
bank account                                    银行账户，银行户头 2 S2;LB  
bank statement                                 银行对账单 Ld=6'C8ud  
barter transaction                              易货交易，以物换物交易 6L2Wv5C  
basis of audit                                    审计依据 A[f`xE  
basis of preparation                                (会计报表的)编制基础 nyOvB#f  
book of account                               账目，账簿 ~O 4@b/!4  
borrowing                                         借款，贷款，借债 n%s$!R-\  
branch                                              分支，分支机构，分店 NU[Wj uLG  
brought forward                                (账户余额等的)承上年，承上期，承上页 -#g0  
budget                                              预算 k0x m-  
building                                      建筑物；大楼 $=Tq<W*c  
business conditions                                  业务情况，经营情况 {<i(aq
?  
business licence                               (企业等的)营业执照 <g, 21(bc  
business relation                                业务关系 fmFs  
P5'VLnE R{  

呵呵，学下，谢谢分享