[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 Q/ms]Du  
　　 N2'qpxOLI  
审计词汇英汉对照 LhXUm  
   ulFzZHJ  
A G!N{NCq  
B+d<F[|  
a]Eg!Q  
ability to continue as a going concern               持续经营能力 z4#(Ze@u~_  
acceptability                                     可接受性，可接受程度 Kv'n:z 7Md  
acceptable level of detection risk                     检查风险的可接受水平 rl#vE's6.e  
acceptance of engagement                       接受委托 _@mRb^  
accepting the engagement for the first time              首次接受委托 =J-5.0Q\_\  
access to asset                                         对资产的接触 57a2^  
according to                                     根据，依据，依照 |BT MJ:B  
account balance                                账户余额 im7nJQ^H$q  
account for                                       对……进行会计处理，核算；解释 J_;N:7'p  
accounting                                        会计，会计学 "xmP6=1  
accounting advisory serve                        会计咨询服务 w]b,7QuNz  
accounting firm                                 会计师事务所 '>$EOg"  
accounting information                      会计信息，会计资料 im} ?rY  
accounting period                             会计期间 Zn=T#o  
accounting policies                                   会计政策 %CwL:.|  
accounting professional bodies                 会计职业组织，会计职业团体 &6 s) X  
accounting records                                   会计记录 8$s9(n-_Y  
accounting responsibility                           会计责任 @vL20O.  
accounting service                             会计服务 $Nrm!/)*'}  
accounting standards                                会计准则 &cWjEx  
Accounting Standards for Business Enterprises       企业会计准则 =deMd`=J  
accounting system                             会计系统 %*aJLn+]_R  
accounting treatment                                会计处理 ih,%i4<}6m  
accuracy                                    准确性，精确性 bNFLO Q  
additional audit procedures                      追加审计程序  ~>O)  
addressee                                         收件人，收信人 fO'Wj`&a  
Administration of State-owned Assets  (the～)     国有资产管理局 D|Iur W1f  
administrative laws and regulations                 行政法规 {oc igR0  
adverse impact                                 不利影响，负面影响 NK|?
y  
adverse opinion                                反对意见 nJ4@I7Sk;  
advisory group                                  咨询组，顾问组 o1&:r
y  
agency fee                                        代理费，代理费用 du$|lxC  
aggregate                                          总计，合计为…… O#wpbrJ  
alternation of document and record                 变造文件和记录 1Je9,dd6  
alternative audit procedures                      替代审计程序，备选审计程序 #&v/icz$  
amend                                              修改，修订 ReiB $y6  
amortisation                                      摊销 3lV^B[$  
analytical capacity                             分析能力 D=:04V}2+  
analytical procedures                               分析性程序 y\N|<+G+  
annual financial statements                        年度会计报表，年度财务报表 %r&-gWTQ,  
appendix                                          附录，附表 pa}*E  
applicable                                         适用的 ?? TMSH  
applicable laws and regulations                 适用的法规 eh1Q7~  
application systems                                  应用系统 m}>F<;hQ  
apply consistently                              一贯地执行，一贯地实施 tiN?/  
appropriate                                       适当的，合适的； =@TQ>Qw%b  
征用，挪用 dKl^jsd  
appropriate authorization                          适当的授权 Dnc(l(  
appropriateness of audit evidence                    审计证据的适当性 Z/rP"|EuQ  
approval                                    批准，核准 l3N I$Zu  
assertion                                    (会计报表上的)认定；确认 r{L4]|(utY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G-9iowS/A  
asset                                                 资产，财产 0]D0{6x 8  
asset restructuring                             资产重组 ikE<=:pe  
assignment of duties                                 职责的划分 jx acg^c  
assistant                                     助理，助理人员 G=;k=oX(  
associated company                                 联属公司，联营公司 7'NwJ,$6\  
association                                        联合，结合；协会，社团 _gKe%J&  
assumption                                       假设，假定 %OgS ^_tu  
at a given date                                         在某一特定时日 FU=w(< R;  
attestation                                         鉴证，公证 -v6M<  
attestation service                             鉴证服务 p ?wI9GY  
audit adjustment                                审计调整 AoA!q>  
audit areas                                        审计领域 O;7)Hjwt  
audit conclusion                                审计结论 Qt]Q:9I[  
audit effectiveness                             审计效果 &3J@BMYp  
audit efficiency                                  审计效率 }I`a`0/  
audit engagement letter                      审计业务约定书 [r/k% <  
audit evidence                                          审计证据 N'xSG`,Mg  
audit fee                                    审计费 ?FfC  
audit files                                          审计档案 E( us'9c   
audit findings                                     审计中发现的事项 @ 49nJi  
audit implementation stage                        审计实施阶段 <F11m(  
audit mark                                        审计标识 Be+0NXLVy  
audit materiality                                 审计重要性 sB69R:U;  
audit method                                     审计方法 Scv#zuv_  
audit objective                                         审计目标，审计目的 pm{|?R  
audit of financial statements                      会计报表审计，财务报表审计 AIA6yeaU  
audit opinion                                     审计意见 K'#E3={tt  
audit period                                      被审计期间，被审计年度 Qp`gswvE  
audit plan                                          审计计划 pRSOYTebP  
audit planning                                    编制审计计划，制定审计计划，审计计划 !|c|o*t{  
audit planning stage                                  审计计划阶段 Ts~L:3oaQ  
audit procedure                                审计程序 _G1gtu]  
audit programme                               审计程序表，具体审计计划 R *F l8
 
audit report                                       审计报告 !%dN
<%Ah  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .f+TZDUO  
audit report with a qualified opinion                 有保留意见的审计报告 &~CY]PN.  
audit report with an adverse opinion                否定意见的审计报告 qC'{;ko  
audit report with dual dates                      双重日期审计报告 mDZ*E!B  
audit reporting stage                                 审计报告阶段 ,^icPQSwc  
audit responsibility                                   审计责任 M:5b4$Qh<  
audit results                                      审计结果 IHRGw  
audit risk                                          审计风险 v9T_ 
&  
audit sampling                                          审计抽样 <T[E=#  
audit sampling techniques                         审计抽样方法，审计抽样技术 #nh|=X  
audit strategies                                  审计策略 Ytg
j|@jsp  
audit summary                                         审计总结，审计小结 F:mq'<Q  
audit team                                         审计小组 Xy%p"b<  
audit test                                    审计测试 KD^N)&k^Kp  
audit trail                                          审计轨迹 1yq
Jwy;X  
audit work                                        审计工作 dK>7fy;mv  
audit working paper                                 审计工作底稿 )& u5IA(  
audited financial statement                        审计会计报表，已审计财务报表 vzmc}y G  
Auditing Guidelines (the～)                      审计规范指南 ;NlWb =  
auditing standards                             审计准则 Pb*5eXk  
audit-oriented working paper                          (审计)业务类工作底稿 "Ky; a?Y  
authorisation                                     授权 F5o+kz$;  
authorisation of transaction                       交易的授权 A/`%/0e  
availability                                         可获得性 q{+_ <2U|  
B $/nY5[  
balance                                      余额；差额；平衡 `Qeg   
balance sheet                                    资产负债表 z3uW)GQ.  
bank                                                 银行 `O'`eY1f  
bank account                                    银行账户，银行户头 "1,pHR-+R  
bank statement                                 银行对账单 Qyy.IPTP  
barter transaction                              易货交易，以物换物交易 W0}B'VS.I  
basis of audit                                    审计依据 M`S0u~#tI  
basis of preparation                                (会计报表的)编制基础 ES40?o*]x  
book of account                               账目，账簿 ;t+ub8  
borrowing                                         借款，贷款，借债 Afk$?wkL  
branch                                              分支，分支机构，分店 }CfqG?)  
brought forward                                (账户余额等的)承上年，承上期，承上页 n9s iX  
budget                                              预算 VsA'de!V4[  
building                                      建筑物；大楼 yeHD a+}  
business conditions                                  业务情况，经营情况 tY <Z'xA?  
business licence                               (企业等的)营业执照 t:fFU
1x  
business relation                                业务关系 U)3DQ6T99  
cYqfsd# B  

呵呵，学下，谢谢分享