[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 BY9Z}/{j  
　　 2PSkLS&IM  
审计词汇英汉对照 v(6[z)A0  
   7jHrLsB  
A =q>lP+  
"$P/ek  
Uw| -d[!  
ability to continue as a going concern               持续经营能力 M& )yr^  
acceptability                                     可接受性，可接受程度 ^ Nu j/  
acceptable level of detection risk                     检查风险的可接受水平 omznSL  
acceptance of engagement                       接受委托 VrWQ]L  
accepting the engagement for the first time              首次接受委托 =A
~5?J=  
access to asset                                         对资产的接触 Q`{Vs:8X  
according to                                     根据，依据，依照 s:cJF  
account balance                                账户余额 .Yvy37n((  
account for                                       对……进行会计处理，核算；解释 q#1G4l.  
accounting                                        会计，会计学 r;{ggwY&J  
accounting advisory serve                        会计咨询服务 h6bvUI+|h  
accounting firm                                 会计师事务所 JpZ_cb`<E'  
accounting information                      会计信息，会计资料 2b
G92  
accounting period                             会计期间 BS?i!Bm7  
accounting policies                                   会计政策 v $+A!eo  
accounting professional bodies                 会计职业组织，会计职业团体 ).0p\.W~  
accounting records                                   会计记录 @$Yk#N;&(  
accounting responsibility                           会计责任 B.KK@  
accounting service                             会计服务 Aar ]eY\  
accounting standards                                会计准则 TU;AO%5  
Accounting Standards for Business Enterprises       企业会计准则 Ups0Xg&{  
accounting system                             会计系统 m%UF{I,  
accounting treatment                                会计处理 5!pNo*QK  
accuracy                                    准确性，精确性 O3)B]!xL  
additional audit procedures                      追加审计程序 n2:Uu>/  
addressee                                         收件人，收信人 WncHgz  
Administration of State-owned Assets  (the～)     国有资产管理局 97<Z,q72Y  
administrative laws and regulations                 行政法规 BG)zkn$  
adverse impact                                 不利影响，负面影响 }_-tJ.  
adverse opinion                                反对意见 9P,[MZ  
advisory group                                  咨询组，顾问组 xA<-' 8ST  
agency fee                                        代理费，代理费用 j+S&5C/{  
aggregate                                          总计，合计为…… %Pl |3i  
alternation of document and record                 变造文件和记录 {<a)+S.6U  
alternative audit procedures                      替代审计程序，备选审计程序 (/Jy9=~  
amend                                              修改，修订 /reGT!u  
amortisation                                      摊销 p!)PbSw#  
analytical capacity                             分析能力 +>AVxV=A#  
analytical procedures                               分析性程序 tOte [~,  
annual financial statements                        年度会计报表，年度财务报表 2}bXX
'Y  
appendix                                          附录，附表 1<m.Q*  
applicable                                         适用的 t:P7ah  
applicable laws and regulations                 适用的法规 .:
4*HB  
application systems                                  应用系统 Nq^o8q_  
apply consistently                              一贯地执行，一贯地实施 Bn%?{z)  
appropriate                                       适当的，合适的； q&O9W?E8dG  
征用，挪用 &;WK=#  
appropriate authorization                          适当的授权 tk:nth  
appropriateness of audit evidence                    审计证据的适当性 MxUQF?@6  
approval                                    批准，核准 $FD GHFM  
assertion                                    (会计报表上的)认定；确认 "=KFag  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,_/\pX0  
asset                                                 资产，财产 WvoIh4]  
asset restructuring                             资产重组 H|,d`@U  
assignment of duties                                 职责的划分 :7X{s4AU6  
assistant                                     助理，助理人员 9i lJ  
associated company                                 联属公司，联营公司 9~2iA,xs  
association                                        联合，结合；协会，社团 2^75|Q  
assumption                                       假设，假定 %rf6>  
at a given date                                         在某一特定时日 Jt0/*^'  
attestation                                         鉴证，公证 Cs,Cb2[  
attestation service                             鉴证服务 L?P[{Ohh/  
audit adjustment                                审计调整 UUM:*X  
audit areas                                        审计领域 m( dW["8D  
audit conclusion                                审计结论 YHke^Ind
 
audit effectiveness                             审计效果 |}:q@]dC#  
audit efficiency                                  审计效率 1}SON4U  
audit engagement letter                      审计业务约定书 6' \M:'<0e  
audit evidence                                          审计证据 3RI6+Cgmn  
audit fee                                    审计费 I2NMn5>  
audit files                                          审计档案 q4'
`qe  
audit findings                                     审计中发现的事项 ?B)e8i<[f  
audit implementation stage                        审计实施阶段 QNv5CQ&  
audit mark                                        审计标识 T-lP
=KF=  
audit materiality                                 审计重要性 (lq%4h  
audit method                                     审计方法 L_+Fin  
audit objective                                         审计目标，审计目的 ()$m9%x  
audit of financial statements                      会计报表审计，财务报表审计 __uk/2q  
audit opinion                                     审计意见 :/Z1$xS  
audit period                                      被审计期间，被审计年度 k8SY=HP  
audit plan                                          审计计划 7|bBC+;(  
audit planning                                    编制审计计划，制定审计计划，审计计划 !}c\u  
audit planning stage                                  审计计划阶段 @at*E%T[  
audit procedure                                审计程序 >HzTaXCR[  
audit programme                               审计程序表，具体审计计划 n$h+_xN  
audit report                                       审计报告 iCGHcN^3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G9#3 |B-?  
audit report with a qualified opinion                 有保留意见的审计报告 ;*U&lT  
audit report with an adverse opinion                否定意见的审计报告 KV'3\`v@LY  
audit report with dual dates                      双重日期审计报告 a3z_o)"   
audit reporting stage                                 审计报告阶段 xc05G
J  
audit responsibility                                   审计责任 L$ ^ew0C  
audit results                                      审计结果 bP|-G CKM8  
audit risk                                          审计风险 q[Ey!h)xq  
audit sampling                                          审计抽样 >}C:EnECy  
audit sampling techniques                         审计抽样方法，审计抽样技术 muBl~6_mb2  
audit strategies                                  审计策略 `r}a:w-  
audit summary                                         审计总结，审计小结 C\;%IGn  
audit team                                         审计小组 =i2]qj\  
audit test                                    审计测试 }s#4m  
audit trail                                          审计轨迹 zxd<C
q>d  
audit work                                        审计工作 Ra^c5hP:.E  
audit working paper                                 审计工作底稿 xk,1D
 
audited financial statement                        审计会计报表，已审计财务报表 yFDt%&*n^  
Auditing Guidelines (the～)                      审计规范指南 sebuuL.l0<  
auditing standards                             审计准则 1-<?EOYaE  
audit-oriented working paper                          (审计)业务类工作底稿 f{\[+>  
authorisation                                     授权 M0)ZJti  
authorisation of transaction                       交易的授权 ]D^; Ca  
availability                                         可获得性 v0;dk(  
B
dDA&\BuS  
balance                                      余额；差额；平衡 y.gNjc  
balance sheet                                    资产负债表 8Bxb~*   
bank                                                 银行 bI
k4?S  
bank account                                    银行账户，银行户头 7E?60^Tve  
bank statement                                 银行对账单 3.=o}!  
barter transaction                              易货交易，以物换物交易 WS1Y maV  
basis of audit                                    审计依据 B
HNJH  
basis of preparation                                (会计报表的)编制基础 e;"%h %'  
book of account                               账目，账簿 f,3K;S-he:  
borrowing                                         借款，贷款，借债 |y
?W#xb  
branch                                              分支，分支机构，分店 6pZ/C<Y|W  
brought forward                                (账户余额等的)承上年，承上期，承上页 KEq48+j  
budget                                              预算 P8ns @VV  
building                                      建筑物；大楼 k^s7s{  
business conditions                                  业务情况，经营情况 uhwCC  
business licence                               (企业等的)营业执照 \TYH7wXDP  
business relation                                业务关系 h<WTN_i}  
M{Vi4ehOq  

呵呵，学下，谢谢分享