[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 C@ "l"  
　　 D{^CJ :n  
审计词汇英汉对照 tD6ukK1x  
   yLQwG.,  
A sq+cF/jo6  
U%KsD 4B  
jV(b?r)eT{  
ability to continue as a going concern               持续经营能力 !jRs5{n^Ol  
acceptability                                     可接受性，可接受程度 I|_U|H!`  
acceptable level of detection risk                     检查风险的可接受水平 spTI
hZ  
acceptance of engagement                       接受委托 GSVLZF'+  
accepting the engagement for the first time              首次接受委托 7A{,)Y/w ^  
access to asset                                         对资产的接触 fT5vO.
a  
according to                                     根据，依据，依照 @Op7OF Y%  
account balance                                账户余额 dl+:u}9M$  
account for                                       对……进行会计处理，核算；解释 =/(R_BFna  
accounting                                        会计，会计学 4\m#:fj %  
accounting advisory serve                        会计咨询服务 D9\ EkX  
accounting firm                                 会计师事务所 
Y 9@ 2d  
accounting information                      会计信息，会计资料 GW0e=Y=LR  
accounting period                             会计期间 K.42 VM)F  
accounting policies                                   会计政策 +7j7zpw  
accounting professional bodies                 会计职业组织，会计职业团体 OD).kP}s^  
accounting records                                   会计记录 LNF|mS\+D  
accounting responsibility                           会计责任 lD,;xu Q  
accounting service                             会计服务 7kmd.<  
accounting standards                                会计准则 ]~\%ANoi  
Accounting Standards for Business Enterprises       企业会计准则 n(j5dN>]  
accounting system                             会计系统 bkIQ?cl<at  
accounting treatment                                会计处理 tfPe- U  
accuracy                                    准确性，精确性 7:n OAN}%  
additional audit procedures                      追加审计程序 # f }OR
A  
addressee                                         收件人，收信人 >!%+)  
Administration of State-owned Assets  (the～)     国有资产管理局 5
3l!$#o  
administrative laws and regulations                 行政法规 j "e]Ui  
adverse impact                                 不利影响，负面影响 2xt$w%  
adverse opinion                                反对意见 }nMp.7b  
advisory group                                  咨询组，顾问组 fPab%>/T{  
agency fee                                        代理费，代理费用 "T~A*a^  
aggregate                                          总计，合计为…… W4]jx]  
alternation of document and record                 变造文件和记录 Vs, &  
alternative audit procedures                      替代审计程序，备选审计程序 W! )B%.Q  
amend                                              修改，修订 +}Qq#^:_\  
amortisation                                      摊销 "$ep=h+  
analytical capacity                             分析能力 5XinZ~  
analytical procedures                               分析性程序 1a'0cSH  
annual financial statements                        年度会计报表，年度财务报表 K#[z5  
appendix                                          附录，附表 [cw>; \J  
applicable                                         适用的 O{wt0 \P  
applicable laws and regulations                 适用的法规 /C/I_S}H  
application systems                                  应用系统 c:`CL<xzU  
apply consistently                              一贯地执行，一贯地实施 EOG&Xa  
appropriate                                       适当的，合适的； LteZ7e  
征用，挪用 zS! +2/(  
appropriate authorization                          适当的授权 hGj`IAW  
appropriateness of audit evidence                    审计证据的适当性 ^) 5*?8#  
approval                                    批准，核准 <MgC7S2I  
assertion                                    (会计报表上的)认定；确认 m-HBoN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U_@Dn[/:  
asset                                                 资产，财产 5.F/>?<  
asset restructuring                             资产重组 b}Wm-]|+  
assignment of duties                                 职责的划分 z{A~d  
assistant                                     助理，助理人员 ""x>-j4  
associated company                                 联属公司，联营公司 ^%}PRl9  
association                                        联合，结合；协会，社团 _PGS"O?j  
assumption                                       假设，假定 9bu1Ax1M  
at a given date                                         在某一特定时日 diD[/&k#kh  
attestation                                         鉴证，公证 .t$1B5  
attestation service                             鉴证服务 Z^%aXaf8  
audit adjustment                                审计调整 k;
!}nQ&  
audit areas                                        审计领域 ?Y_!Fr3V  
audit conclusion                                审计结论 ETrL3W<  
audit effectiveness                             审计效果 rz.`$  
audit efficiency                                  审计效率 }/}eZCa
G  
audit engagement letter                      审计业务约定书 @8U8>'zDE  
audit evidence                                          审计证据 oU)3du   
audit fee                                    审计费 pu Z0_1uN  
audit files                                          审计档案 &6\f;T4  
audit findings                                     审计中发现的事项 K'S\$  
audit implementation stage                        审计实施阶段 z Qx6r .  
audit mark                                        审计标识 #EIcP=1m4  
audit materiality                                 审计重要性 TS@U0Ror  
audit method                                     审计方法 -k,?cEjCs  
audit objective                                         审计目标，审计目的 F tay8m@f  
audit of financial statements                      会计报表审计，财务报表审计 %(izKJl q  
audit opinion                                     审计意见 Z2&7HT z  
audit period                                      被审计期间，被审计年度 Y>I9o) KR  
audit plan                                          审计计划 Nu c2CB)J  
audit planning                                    编制审计计划，制定审计计划，审计计划 l`?4O  
audit planning stage                                  审计计划阶段 z?.XVk-  
audit procedure                                审计程序 -\V;Gw8mD  
audit programme                               审计程序表，具体审计计划 p9j2jb,qy  
audit report                                       审计报告 Gu#wH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 17yg ~  
audit report with a qualified opinion                 有保留意见的审计报告 QA# 7T3|  
audit report with an adverse opinion                否定意见的审计报告 Dj x[3['  
audit report with dual dates                      双重日期审计报告 V5S6?V\  
audit reporting stage                                 审计报告阶段 NU.YL1  
audit responsibility                                   审计责任 zd?uMq;w  
audit results                                      审计结果 -'RD%_  
audit risk                                          审计风险 nVGWJ3  
audit sampling                                          审计抽样 hpzDQ6-Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 XseP[  
audit strategies                                  审计策略 ky@DH(^>  
audit summary                                         审计总结，审计小结 xHWD1>  
audit team                                         审计小组 Ct386j><  
audit test                                    审计测试 $QJ,V~  
audit trail                                          审计轨迹 b0yNc:  
audit work                                        审计工作 >^Y)@J
 
audit working paper                                 审计工作底稿 %oiA'hz;*  
audited financial statement                        审计会计报表，已审计财务报表 Lr<?eWdCwJ  
Auditing Guidelines (the～)                      审计规范指南 p@%H. 5&&  
auditing standards                             审计准则 mZ4I}_\,  
audit-oriented working paper                          (审计)业务类工作底稿 48[b1#q]  
authorisation                                     授权 rlXMrn  
authorisation of transaction                       交易的授权 tz_WxOQ0  
availability                                         可获得性 iK9#{1BpML  
B ?oQAxb&  
balance                                      余额；差额；平衡 ;N!W|G  
balance sheet                                    资产负债表 4/E>k <MA  
bank                                                 银行 'T*h0xX  
bank account                                    银行账户，银行户头 bXK$H=S Bz  
bank statement                                 银行对账单 sH\h{^  
barter transaction                              易货交易，以物换物交易 KhPDkD-  
basis of audit                                    审计依据 Y\ {&chuF  
basis of preparation                                (会计报表的)编制基础 H?)?(t7@  
book of account                               账目，账簿 Mx=L lC)  
borrowing                                         借款，贷款，借债 }
BLT2] y0  
branch                                              分支，分支机构，分店 Oy~X@A  
brought forward                                (账户余额等的)承上年，承上期，承上页 cT3s{k  
budget                                              预算 `sJv?  
building                                      建筑物；大楼 BH^8!7dkT  
business conditions                                  业务情况，经营情况 q=_tjg  
business licence                               (企业等的)营业执照 bTc'E#  
business relation                                业务关系 a~O](/+p;  

y jY}o  

呵呵，学下，谢谢分享