[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 Av_Jc
H  
　　 `(o:;<&3  
审计词汇英汉对照 _%:$sAj  
   ^n&_JQIXb  
A 5v,_ Hgh  
<
3C/t|s  
EohvP[i  
ability to continue as a going concern               持续经营能力 Dg o-Os@  
acceptability                                     可接受性，可接受程度 ~Y/o9x0  
acceptable level of detection risk                     检查风险的可接受水平 )4e?-?bK!  
acceptance of engagement                       接受委托 85Red~-M  
accepting the engagement for the first time              首次接受委托 /l1OC(hm  
access to asset                                         对资产的接触 P:&X1MC  
according to                                     根据，依据，依照 Gqs)E"h  
account balance                                账户余额 ;Bwg'ThT  
account for                                       对……进行会计处理，核算；解释 On-zbE  
accounting                                        会计，会计学 u4vyj# V  
accounting advisory serve                        会计咨询服务 szC<ht?z  
accounting firm                                 会计师事务所 kmT5g gy  
accounting information                      会计信息，会计资料 |Q?^Ba  
accounting period                             会计期间 Zi=/w  
accounting policies                                   会计政策 lgQ
"K(zY  
accounting professional bodies                 会计职业组织，会计职业团体 M)1Y7?r]  
accounting records                                   会计记录 _=-B%m  
accounting responsibility                           会计责任 p(Ux]_s%  
accounting service                             会计服务 VDTt}J8  
accounting standards                                会计准则 f@Yo]FU  
Accounting Standards for Business Enterprises       企业会计准则 dTZ$92<  
accounting system                             会计系统 IRyZ0$r:e\  
accounting treatment                                会计处理 <NXJ&xs-+  
accuracy                                    准确性，精确性 dJ>~  
additional audit procedures                      追加审计程序 K*S3{s%UR  
addressee                                         收件人，收信人 .C,D;T{  
Administration of State-owned Assets  (the～)     国有资产管理局 ~sT1J|  
administrative laws and regulations                 行政法规 WT63ve  
adverse impact                                 不利影响，负面影响 R9\ )a2  
adverse opinion                                反对意见 5Deo}(3  
advisory group                                  咨询组，顾问组 o2~P vef  
agency fee                                        代理费，代理费用 ]p!) 8[<  
aggregate                                          总计，合计为…… B,A,5SuMk  
alternation of document and record                 变造文件和记录 d$hBgJe>N  
alternative audit procedures                      替代审计程序，备选审计程序 55Y
a(E  
amend                                              修改，修订 =}zSj64
  
amortisation                                      摊销 7>lM^ :A  
analytical capacity                             分析能力 H)+QkQ
b}  
analytical procedures                               分析性程序 Kk`LuS?  
annual financial statements                        年度会计报表，年度财务报表 LyH1tF  
appendix                                          附录，附表 @ Fkhida  
applicable                                         适用的 rXP~k]tC  
applicable laws and regulations                 适用的法规 }Xvm( ;  
application systems                                  应用系统 8PR\a !"  
apply consistently                              一贯地执行，一贯地实施 nvQTJ4,,  
appropriate                                       适当的，合适的；  stQ_Ke  
征用，挪用 lhC hk7l  
appropriate authorization                          适当的授权 ^B:;uyG]M  
appropriateness of audit evidence                    审计证据的适当性 s  }Ql9  
approval                                    批准，核准 F3[,6%4v  
assertion                                    (会计报表上的)认定；确认 TJCE6QG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jn(%v]
 
asset                                                 资产，财产 R$X~d8o>%  
asset restructuring                             资产重组 LXqPNVp#  
assignment of duties                                 职责的划分 Y>6N2&Q  
assistant                                     助理，助理人员 6H=gura&  
associated company                                 联属公司，联营公司 mv7W03  
association                                        联合，结合；协会，社团 BP}@E$  
assumption                                       假设，假定 T+e*'<!O  
at a given date                                         在某一特定时日 "hi03k  
attestation                                         鉴证，公证 ,Qs%bq{t  
attestation service                             鉴证服务 ,x$^^  
audit adjustment                                审计调整 t)1`^W}  
audit areas                                        审计领域 k%BU&%?1  
audit conclusion                                审计结论 YjH~8==  
audit effectiveness                             审计效果 m*jTv n  
audit efficiency                                  审计效率 IC?(F]$%>  
audit engagement letter                      审计业务约定书 Q(36RX%@  
audit evidence                                          审计证据 PV:J>!]  
audit fee                                    审计费 "([/G?QAG  
audit files                                          审计档案 |nE4tN#J<  
audit findings                                     审计中发现的事项 rr,w/[  
audit implementation stage                        审计实施阶段
&d0sv5&s  
audit mark                                        审计标识 R0%M9;>1
 
audit materiality                                 审计重要性 P?S]Q19Q4  
audit method                                     审计方法 C]p@7"l  
audit objective                                         审计目标，审计目的 c]zFZJ6M  
audit of financial statements                      会计报表审计，财务报表审计 )+R n[MMp  
audit opinion                                     审计意见 |c^?tR<  
audit period                                      被审计期间，被审计年度 `BVmuUMm  
audit plan                                          审计计划 6tFi\,)E  
audit planning                                    编制审计计划，制定审计计划，审计计划 $1g1Bn  
audit planning stage                                  审计计划阶段 Ek1c>s,t  
audit procedure                                审计程序 \ 'Va(}v  
audit programme                               审计程序表，具体审计计划 *MB>,HU  
audit report                                       审计报告 K8R>O *~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <Se9aD  
audit report with a qualified opinion                 有保留意见的审计报告 8CZ%-}-%$  
audit report with an adverse opinion                否定意见的审计报告 SnR2o3r-Of  
audit report with dual dates                      双重日期审计报告 4Y$\QZO  
audit reporting stage                                 审计报告阶段 xJ2I@*DN  
audit responsibility                                   审计责任 fbU3-L?  
audit results                                      审计结果 uKXNzz  
audit risk                                          审计风险 Fn7OmxfD  
audit sampling                                          审计抽样 s8)`wH?  
audit sampling techniques                         审计抽样方法，审计抽样技术 15hqoo9!  
audit strategies                                  审计策略 4M|uT 9-  
audit summary                                         审计总结，审计小结
pQKSPr  
audit team                                         审计小组 > (9\ c F{  
audit test                                    审计测试 bMxK@$G~  
audit trail                                          审计轨迹 +D:8r|evH  
audit work                                        审计工作 
)Qd x  
audit working paper                                 审计工作底稿 J|]
.h  
audited financial statement                        审计会计报表，已审计财务报表 fP V n;  
Auditing Guidelines (the～)                      审计规范指南 5|nc^ 12  
auditing standards                             审计准则 r4fHD~#l{  
audit-oriented working paper                          (审计)业务类工作底稿 ,T` ,OZm  
authorisation                                     授权 U2A 82;Z  
authorisation of transaction                       交易的授权 50j8+xJPV  
availability                                         可获得性 "X8jpg  
B tKeTHj;jO  
balance                                      余额；差额；平衡 Pal=I)  
balance sheet                                    资产负债表 Be=rBrI>  
bank                                                 银行 &'x~<rx  
bank account                                    银行账户，银行户头 ".tL+A[  
bank statement                                 银行对账单 RGE(#   
barter transaction                              易货交易，以物换物交易 EgU#r@
7I  
basis of audit                                    审计依据 18!y7 _cFT  
basis of preparation                                (会计报表的)编制基础 \?d3Pn5`  
book of account                               账目，账簿 dw3Hk$"h  
borrowing                                         借款，贷款，借债 6:O<k2=2  
branch                                              分支，分支机构，分店 6oNcj_?7?q  
brought forward                                (账户余额等的)承上年，承上期，承上页 kB> ~Tb0  
budget                                              预算 {VE h@yn  
building                                      建筑物；大楼  7P7OTN  
business conditions                                  业务情况，经营情况 !6T"J!F#  
business licence                               (企业等的)营业执照 s:Ml\['x  
business relation                                业务关系 L"NHr~  
RHg-Cg`  

呵呵，学下，谢谢分享