[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  SG@-b(  
　　 l Taw6;  
审计词汇英汉对照 B;=-h(E}vJ  
   -Mx\W|YK  
A v62O+{  
'PK;Fg\  
;2\+O"}4H  
ability to continue as a going concern               持续经营能力 ?vn9HhTD  
acceptability                                     可接受性，可接受程度 bjCO@t  
acceptable level of detection risk                     检查风险的可接受水平 .XTR HL*:  
acceptance of engagement                       接受委托 3I):W9$Qp  
accepting the engagement for the first time              首次接受委托 gR\-%<42  
access to asset                                         对资产的接触 Ww)p&don  
according to                                     根据，依据，依照 e/s8?l  
account balance                                账户余额 #|R#/Yc@Bv  
account for                                       对……进行会计处理，核算；解释 4SDUTRoa  
accounting                                        会计，会计学 vv0+F6 @  
accounting advisory serve                        会计咨询服务 r=74'g  
accounting firm                                 会计师事务所 E8LA+dKN:  
accounting information                      会计信息，会计资料  6)j4-  
accounting period                             会计期间 b;k3B7<  
accounting policies                                   会计政策 2/F";tc\'  
accounting professional bodies                 会计职业组织，会计职业团体 aTLu7C\-e  
accounting records                                   会计记录 /;{E}`  
accounting responsibility                           会计责任 2uZ4$_  
accounting service                             会计服务 -'%>Fon  
accounting standards                                会计准则 rK@XC +`S  
Accounting Standards for Business Enterprises       企业会计准则 ::`#qa4!  
accounting system                             会计系统 !9p;%Ny`  
accounting treatment                                会计处理 cM 5V%w  
accuracy                                    准确性，精确性 bpgvLZb>s  
additional audit procedures                      追加审计程序 G~ mLc  
addressee                                         收件人，收信人 orON)Sks  
Administration of State-owned Assets  (the～)     国有资产管理局 ,*MAteD  
administrative laws and regulations                 行政法规 ;v uqI5k  
adverse impact                                 不利影响，负面影响 )Bw}T  
adverse opinion                                反对意见 bo|3sN+D  
advisory group                                  咨询组，顾问组 }huFv*<@'  
agency fee                                        代理费，代理费用 ` G-V %  
aggregate                                          总计，合计为…… rHaj~s 4  
alternation of document and record                 变造文件和记录 Mv?$zV"`#  
alternative audit procedures                      替代审计程序，备选审计程序 ``:+*4e9  
amend                                              修改，修订 OC=g 1  
amortisation                                      摊销 SPN5H;{[]K  
analytical capacity                             分析能力 1"yr`,}?8r  
analytical procedures                               分析性程序 -~] q? k?  
annual financial statements                        年度会计报表，年度财务报表 6Q*Zy[=  
appendix                                          附录，附表 xNOArb5e5  
applicable                                         适用的 M~eX C  
applicable laws and regulations                 适用的法规 slTE.  
application systems                                  应用系统 <{P`A
% g@  
apply consistently                              一贯地执行，一贯地实施 67b w[#v  
appropriate                                       适当的，合适的； fHd|tl  
征用，挪用 @s.civ!Yk  
appropriate authorization                          适当的授权 9_-6Lwj6t  
appropriateness of audit evidence                    审计证据的适当性 !*e1F9k  
approval                                    批准，核准 q,m+W
='  
assertion                                    (会计报表上的)认定；确认 W"n0x8~sV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w<&R|= 93  
asset                                                 资产，财产 '4ip~>3?w  
asset restructuring                             资产重组 8}K^o>J&K  
assignment of duties                                 职责的划分 zQ~ax!}R  
assistant                                     助理，助理人员 x:$ xtu  
associated company                                 联属公司，联营公司 zvbO q  
association                                        联合，结合；协会，社团 0PD=/fh[  
assumption                                       假设，假定 A9_}RJ9  
at a given date                                         在某一特定时日 r#'ug^^k$X  
attestation                                         鉴证，公证 pf$gv L  
attestation service                             鉴证服务 aY
-7K._</  
audit adjustment                                审计调整 rU9z? (  
audit areas                                        审计领域 +3F%soum95  
audit conclusion                                审计结论 `Kbf]"4q  
audit effectiveness                             审计效果 D/YMovH%  
audit efficiency                                  审计效率 cDIZkni=  
audit engagement letter                      审计业务约定书 < Dt/JA(p  
audit evidence                                          审计证据 = glF6a  
audit fee                                    审计费 Nsn~mY%  
audit files                                          审计档案 UR~s\m  
audit findings                                     审计中发现的事项 *7o@HBbF  
audit implementation stage                        审计实施阶段 H1.ktG  
audit mark                                        审计标识 FBxg^g%PB@  
audit materiality                                 审计重要性 UvR.?js(O  
audit method                                     审计方法 l;d 4Le  
audit objective                                         审计目标，审计目的 M}e}3w  
audit of financial statements                      会计报表审计，财务报表审计 wxo* \WLe  
audit opinion                                     审计意见 jwpahy;\WL  
audit period                                      被审计期间，被审计年度 5=#2@qp  
audit plan                                          审计计划 @jCM QYR  
audit planning                                    编制审计计划，制定审计计划，审计计划 rf+Z0C0WYi  
audit planning stage                                  审计计划阶段 hg2Ywzfm-  
audit procedure                                审计程序 eLIZ<zzW0}  
audit programme                               审计程序表，具体审计计划 B$M4f7  
audit report                                       审计报告 :nOI|\rC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :%_h'9Qq  
audit report with a qualified opinion                 有保留意见的审计报告 lAR1gHhJ  
audit report with an adverse opinion                否定意见的审计报告 iURSYR  
audit report with dual dates                      双重日期审计报告 D-FT3Culw  
audit reporting stage                                 审计报告阶段 1~
Z   
audit responsibility                                   审计责任 ,FwpHs $A  
audit results                                      审计结果 =~
k}XB  
audit risk                                          审计风险 C:5d/9k  
audit sampling                                          审计抽样 )&>W/56/  
audit sampling techniques                         审计抽样方法，审计抽样技术 \'Et)uD*  
audit strategies                                  审计策略 'xkl|P>=],  
audit summary                                         审计总结，审计小结 4E=v)C'  
audit team                                         审计小组 @/^mFqr2  
audit test                                    审计测试 "zd_eC5  
audit trail                                          审计轨迹 kVKAG \F  
audit work                                        审计工作 ][?J8F  
audit working paper                                 审计工作底稿 vVa|E# [  
audited financial statement                        审计会计报表，已审计财务报表 W~D_+[P|_  
Auditing Guidelines (the～)                      审计规范指南 gz[3xH~  
auditing standards                             审计准则 [{u3g4`}  
audit-oriented working paper                          (审计)业务类工作底稿 EUcD[ Rv  
authorisation                                     授权 x:!s+q` s  
authorisation of transaction                       交易的授权 Q#SQ@oUzD  
availability                                         可获得性 ;zD4#7=  
B 6V
JudNA  
balance                                      余额；差额；平衡 R3|4|JlGR  
balance sheet                                    资产负债表 `{Q'iydU  
bank                                                 银行 +8N6tw/&  
bank account                                    银行账户，银行户头 8^j~uH  
bank statement                                 银行对账单 ]gcOMC  
barter transaction                              易货交易，以物换物交易 3l pxh_  
basis of audit                                    审计依据 C,l,fT  
basis of preparation                                (会计报表的)编制基础 2m yxwA5  
book of account                               账目，账簿 [tfB*m 5  
borrowing                                         借款，贷款，借债 4FRi=d;mP  
branch                                              分支，分支机构，分店 *4`5&) `  
brought forward                                (账户余额等的)承上年，承上期，承上页 !aF~5P7%  
budget                                              预算 ~YCH5,  
building                                      建筑物；大楼 +c<iVc|  
business conditions                                  业务情况，经营情况 0,ryy,2  
business licence                               (企业等的)营业执照 !KK
`+ 9/  
business relation                                业务关系 a!:N C  
Kh$"5dy  

呵呵，学下，谢谢分享