[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 YJ$ =`lIM  
　　 :Yqa[._AF  
审计词汇英汉对照 E(#2/E6  
   2T9Z{v  
A 3\7$)p+c  
cGKk2'v?  
1doqznO  
ability to continue as a going concern               持续经营能力 nt6" }vO  
acceptability                                     可接受性，可接受程度  j C?  
acceptable level of detection risk                     检查风险的可接受水平 N5DS-g
v  
acceptance of engagement                       接受委托 N%+M+zEJ  
accepting the engagement for the first time              首次接受委托 ^Du_e(TiyK  
access to asset                                         对资产的接触 AtI,&S#{  
according to                                     根据，依据，依照 ~O6=dR  
account balance                                账户余额 %#~Wk|8} Q  
account for                                       对……进行会计处理，核算；解释 ;*p}~#2  
accounting                                        会计，会计学 (Bz(KyD[  
accounting advisory serve                        会计咨询服务 rg\w!L(  
accounting firm                                 会计师事务所 QZol(2~Y  
accounting information                      会计信息，会计资料 ><~hOK?v  
accounting period                             会计期间 &@+;]t  
accounting policies                                   会计政策 X*Z v,Wm  
accounting professional bodies                 会计职业组织，会计职业团体 ^da-R;o]  
accounting records                                   会计记录 TF>F7v(,45  
accounting responsibility                           会计责任 ?|\Lm3%J  
accounting service                             会计服务 kTV D4Z=  
accounting standards                                会计准则 }=gGs  
Accounting Standards for Business Enterprises       企业会计准则 _NFJm(X.  
accounting system                             会计系统 ;f Gi5=-  
accounting treatment                                会计处理 VbjW$?  
accuracy                                    准确性，精确性 &7LfNN`  
additional audit procedures                      追加审计程序 F mPF7  
addressee                                         收件人，收信人 R#>E{[9  
Administration of State-owned Assets  (the～)     国有资产管理局 #A!0KN;GC2  
administrative laws and regulations                 行政法规 ||f4f3R'  
adverse impact                                 不利影响，负面影响 $.Ni' U  
adverse opinion                                反对意见 Wj&s5;2a  
advisory group                                  咨询组，顾问组 <3KrhhH  
agency fee                                        代理费，代理费用 S%2qB;uw  
aggregate                                          总计，合计为…… mD!i
mq%=  
alternation of document and record                 变造文件和记录 9EEHLx"  
alternative audit procedures                      替代审计程序，备选审计程序 aF:
LL>H  
amend                                              修改，修订
OuoZd!"qf  
amortisation                                      摊销 .kVga+la?  
analytical capacity                             分析能力 -SQYr  
analytical procedures                               分析性程序 S(pfd2^  
annual financial statements                        年度会计报表，年度财务报表 ryN-d%t?  
appendix                                          附录，附表 f+&yc '[  
applicable                                         适用的 Ts\7)6|F  
applicable laws and regulations                 适用的法规 Vq\6c  
application systems                                  应用系统 f$
3  
apply consistently                              一贯地执行，一贯地实施 <IYt*vlm  
appropriate                                       适当的，合适的； 1K>4i. X  
征用，挪用 -nW-I\d%  
appropriate authorization                          适当的授权 LPC7Bdjz  
appropriateness of audit evidence                    审计证据的适当性 PA E)3  
approval                                    批准，核准 dx^3(#B  
assertion                                    (会计报表上的)认定；确认 7j+.H/2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V47Fp  
asset                                                 资产，财产 ?~!h N,h  
asset restructuring                             资产重组 !E%!,  
assignment of duties                                 职责的划分 08Q:1 '  
assistant                                     助理，助理人员 {RK#W~h  
associated company                                 联属公司，联营公司 _R]h]<TQ  
association                                        联合，结合；协会，社团 m#Cp.|>kP4  
assumption                                       假设，假定 vI-KH:r"{  
at a given date                                         在某一特定时日 +=R:n^r^,  
attestation                                         鉴证，公证 h
RP0D
jc  
attestation service                             鉴证服务 #xmUND`@  
audit adjustment                                审计调整 rP'oUV_  
audit areas                                        审计领域 *)`:Nm~y  
audit conclusion                                审计结论 k@w&$M{tPF  
audit effectiveness                             审计效果 QwhP
N'U  
audit efficiency                                  审计效率 fqcyCu7Ep  
audit engagement letter                      审计业务约定书 1
||e!W  
audit evidence                                          审计证据 t/3veDh@  
audit fee                                    审计费 Z5\6ca  
audit files                                          审计档案 }5~;jN=k  
audit findings                                     审计中发现的事项 Uc4 r  
audit implementation stage                        审计实施阶段 ,"D1!0  
audit mark                                        审计标识 ]SQ_*$`  
audit materiality                                 审计重要性 \ .:CL?m#  
audit method                                     审计方法 F?UL0Q|uv  
audit objective                                         审计目标，审计目的 L8V'mUyD  
audit of financial statements                      会计报表审计，财务报表审计 3yTBkFI!  
audit opinion                                     审计意见 {Z|C  
audit period                                      被审计期间，被审计年度 @y,p-##e  
audit plan                                          审计计划 .8"o&%$`V  
audit planning                                    编制审计计划，制定审计计划，审计计划 (k[<>$hL*  
audit planning stage                                  审计计划阶段 62W3W1: W  
audit procedure                                审计程序 WYq,
i}S  
audit programme                               审计程序表，具体审计计划 pRC#DHcHh  
audit report                                       审计报告 _%t w#cM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -/h$Yb  
audit report with a qualified opinion                 有保留意见的审计报告 DU;]Q:r{  
audit report with an adverse opinion                否定意见的审计报告 V@$B>HeK  
audit report with dual dates                      双重日期审计报告 =%a.C(0&G  
audit reporting stage                                 审计报告阶段 &P\T{d2"  
audit responsibility                                   审计责任 O".#B  
audit results                                      审计结果 C ZJW`c/  
audit risk                                          审计风险 `aCcTs7~]p  
audit sampling                                          审计抽样 giI9- C  
audit sampling techniques                         审计抽样方法，审计抽样技术 >9|Q,/b0  
audit strategies                                  审计策略 *bR _ C"-  
audit summary                                         审计总结，审计小结 77)C`]0(  
audit team                                         审计小组 [\I\).  
audit test                                    审计测试 sUg 7  
audit trail                                          审计轨迹 Sna7r~j  
audit work                                        审计工作 *{XbC\j  
audit working paper                                 审计工作底稿 &)rm
v  
audited financial statement                        审计会计报表，已审计财务报表 _N<8!(|w  
Auditing Guidelines (the～)                      审计规范指南 M,l Ib9  
auditing standards                             审计准则 ]+J]}C]\d  
audit-oriented working paper                          (审计)业务类工作底稿 \wTWhr0  
authorisation                                     授权 r1,RloyZS  
authorisation of transaction                       交易的授权 kg_
TXB  
availability                                         可获得性 oqG 0 @@  
B FQ);el'_V  
balance                                      余额；差额；平衡 P,,@&* :  
balance sheet                                    资产负债表 eQMY3/#  
bank                                                 银行 !W8$-iq  
bank account                                    银行账户，银行户头 q'PA2a:  
bank statement                                 银行对账单 T@X!vCjf6  
barter transaction                              易货交易，以物换物交易 O%rjY  
basis of audit                                    审计依据 :[,n`0lH  
basis of preparation                                (会计报表的)编制基础 `?~pk)<C].  
book of account                               账目，账簿 b8>rUGA{  
borrowing                                         借款，贷款，借债 1;SWfKU?.  
branch                                              分支，分支机构，分店 4SmhtC  
brought forward                                (账户余额等的)承上年，承上期，承上页 $LKn
iK  
budget                                              预算 ,b2Cl[  
building                                      建筑物；大楼 ~Q5L)}8N  
business conditions                                  业务情况，经营情况 z~Gi/L
n  
business licence                               (企业等的)营业执照 sY=$\hj  
business relation                                业务关系 $n!saPpxS  
{5:y,=Y  

呵呵，学下，谢谢分享