[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 e@h{Ns.1-  
　　 KTm^}')C8  
审计词汇英汉对照 M}|(:o3Yo  
   5sY
$  
A 2y!n c%  
o-8{C0>:  
wiN0|h>,  
ability to continue as a going concern               持续经营能力 lD0p=`.  
acceptability                                     可接受性，可接受程度 .V;,6Vq
 
acceptable level of detection risk                     检查风险的可接受水平 \tgY2:  
acceptance of engagement                       接受委托 XVs]Y'*x  
accepting the engagement for the first time              首次接受委托 J*zzjtY( 1  
access to asset                                         对资产的接触 j e\!0{  
according to                                     根据，依据，依照 Km5_P##  
account balance                                账户余额 L~&S<5?  
account for                                       对……进行会计处理，核算；解释 vU>^  
accounting                                        会计，会计学 \n_ 7+[=E  
accounting advisory serve                        会计咨询服务 'Dfs&sm  
accounting firm                                 会计师事务所 +-!3ruwSn  
accounting information                      会计信息，会计资料 ]t0o%w  
accounting period                             会计期间 ,buX|  
accounting policies                                   会计政策 ;#Po}8Y=  
accounting professional bodies                 会计职业组织，会计职业团体  LDg9@esi  
accounting records                                   会计记录 {7e(0QK  
accounting responsibility                           会计责任 !~E/Rp  
accounting service                             会计服务 =i)%AnZ^9  
accounting standards                                会计准则 08ZvRy(Je<  
Accounting Standards for Business Enterprises       企业会计准则 t!\aDkxo %  
accounting system                             会计系统 |<{SSA  
accounting treatment                                会计处理 "Da1BuX\  
accuracy                                    准确性，精确性 .<t{saToU  
additional audit procedures                      追加审计程序 :j]6vp6  
addressee                                         收件人，收信人 <Y)14w%  
Administration of State-owned Assets  (the～)     国有资产管理局 a?-Jj \q  
administrative laws and regulations                 行政法规 ?62zv[#  
adverse impact                                 不利影响，负面影响 [4yHXZxza  
adverse opinion                                反对意见 1sXCu|\q  
advisory group                                  咨询组，顾问组 ?c8~VQaQ  
agency fee                                        代理费，代理费用 5]
i#l3")  
aggregate                                          总计，合计为…… O<vBuD2  
alternation of document and record                 变造文件和记录 Qh@Q6  
alternative audit procedures                      替代审计程序，备选审计程序 D*.3]3-I  
amend                                              修改，修订 CAc]SxLh  
amortisation                                      摊销 $j- Fm:ZIA  
analytical capacity                             分析能力 x;
[)#>.'  
analytical procedures                               分析性程序 !8p>4|VM  
annual financial statements                        年度会计报表，年度财务报表 j"jssbu}  
appendix                                          附录，附表 vJ0v6\  
applicable                                         适用的 o*$KiD  
applicable laws and regulations                 适用的法规
r8(oTx  
application systems                                  应用系统 \gP?uJ  
apply consistently                              一贯地执行，一贯地实施 ,i*rHMe  
appropriate                                       适当的，合适的； tM5(&cQ!d  
征用，挪用 wQ(DX!   
appropriate authorization                          适当的授权 \0|x<~#j'  
appropriateness of audit evidence                    审计证据的适当性 :+YHj)mN  
approval                                    批准，核准 4s m [y8  
assertion                                    (会计报表上的)认定；确认 ;* 5z&1O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2@(+l*.Q  
asset                                                 资产，财产 Rc)]A&J  
asset restructuring                             资产重组 Ie!KIU  
assignment of duties                                 职责的划分 k[mp(  
assistant                                     助理，助理人员 5^uX!_r`  
associated company                                 联属公司，联营公司 {ZUk!o>m@  
association                                        联合，结合；协会，社团 l4kqz.Z-g  
assumption                                       假设，假定 =F[M>o  
at a given date                                         在某一特定时日 lsV>sW4]Z  
attestation                                         鉴证，公证 0^{Tq0Ri[  
attestation service                             鉴证服务 ,%yC4  
audit adjustment                                审计调整 d i_N}x*  
audit areas                                        审计领域 >0kL9_9{  
audit conclusion                                审计结论 44QW&qL!(  
audit effectiveness                             审计效果 kXV  
audit efficiency                                  审计效率 70avr)OM  
audit engagement letter                      审计业务约定书 e|A=sCN-  
audit evidence                                          审计证据 i8<5|du&?  
audit fee                                    审计费 ~a=]w#-KD  
audit files                                          审计档案 fe4/[S{a   
audit findings                                     审计中发现的事项 5@.8O
VPz  
audit implementation stage                        审计实施阶段 PM*lnd#J  
audit mark                                        审计标识 ft
8  
audit materiality                                 审计重要性 :V8oWMY  
audit method                                     审计方法 o ^w^dgJ  
audit objective                                         审计目标，审计目的 hpOY&7QUTD  
audit of financial statements                      会计报表审计，财务报表审计 CEk[&39"  
audit opinion                                     审计意见 lxTqGwx  
audit period                                      被审计期间，被审计年度 }f> 81[^  
audit plan                                          审计计划 :qXREF@h  
audit planning                                    编制审计计划，制定审计计划，审计计划 lN.&46 e  
audit planning stage                                  审计计划阶段 "QfF]/:  
audit procedure                                审计程序 d;%~\+)x4  
audit programme                               审计程序表，具体审计计划 1|*%  
audit report                                       审计报告 /L,iF?7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (N}\Wft%  
audit report with a qualified opinion                 有保留意见的审计报告 3Mh_&%
!O  
audit report with an adverse opinion                否定意见的审计报告 S@\&^1;4Hv  
audit report with dual dates                      双重日期审计报告 ,DKW_F|  
audit reporting stage                                 审计报告阶段 D6_#r=08  
audit responsibility                                   审计责任 M9V ,;*  
audit results                                      审计结果 Md
:*[]<~  
audit risk                                          审计风险 ke*&*mx"L  
audit sampling                                          审计抽样 bN*zx)f  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^CwS'/fdN  
audit strategies                                  审计策略 w#(E+s~}  
audit summary                                         审计总结，审计小结 1%.CtTi  
audit team                                         审计小组 Xa8_kv_  
audit test                                    审计测试 =a
T8=ihP  
audit trail                                          审计轨迹 IxG0TJ_  
audit work                                        审计工作 f$nZogaQ  
audit working paper                                 审计工作底稿 1g!%ej jd  
audited financial statement                        审计会计报表，已审计财务报表 k<*1mS8  
Auditing Guidelines (the～)                      审计规范指南 0} \;R5a<  
auditing standards                             审计准则 "(F:'J} X  
audit-oriented working paper                          (审计)业务类工作底稿 D5T0o"A  
authorisation                                     授权 7Il /+l(  
authorisation of transaction                       交易的授权 r-BqIoVT  
availability                                         可获得性 Se/]J<]  
B nNM)rW  
balance                                      余额；差额；平衡 ;hDIo
Sz  
balance sheet                                    资产负债表 NLWj5K)1P  
bank                                                 银行 h7\EN  
bank account                                    银行账户，银行户头 Re\V<\$J  
bank statement                                 银行对账单 =>C3IR/  
barter transaction                              易货交易，以物换物交易 Rm.9`<Y  
basis of audit                                    审计依据 #5kg3OO  
basis of preparation                                (会计报表的)编制基础 9NC6q-2  
book of account                               账目，账簿 YF");it H  
borrowing                                         借款，贷款，借债 .9bP8u2B{  
branch                                              分支，分支机构，分店 @n=FSn6
c  
brought forward                                (账户余额等的)承上年，承上期，承上页 n]JfdI  
budget                                              预算 IW|1)8d  
building                                      建筑物；大楼 N'5!4JUI  
business conditions                                  业务情况，经营情况 p)Q='  
business licence                               (企业等的)营业执照 $uNYus^vS  
business relation                                业务关系 9%Ftln6  
n;dp%SD  

呵呵，学下，谢谢分享