[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 }]+xFj9[>  
　　 i
Y0>lDFm.  
审计词汇英汉对照 z0bJ?~w,  
   JObMZA$  
A 8)yI<`q6  
-*a?<ES`  
zt=0o|k  
ability to continue as a going concern               持续经营能力 rwE%G>Vb  
acceptability                                     可接受性，可接受程度 T$ +-IAE  
acceptable level of detection risk                     检查风险的可接受水平 ^2JpWY:|7  
acceptance of engagement                       接受委托 Q_p[kKH  
accepting the engagement for the first time              首次接受委托 U@F)2?  
access to asset                                         对资产的接触 MYLsHIPC  
according to                                     根据，依据，依照 ?okx<'"[  
account balance                                账户余额 VDbI-P&c  
account for                                       对……进行会计处理，核算；解释 6#e::GD  
accounting                                        会计，会计学 ;V5yXNQ  
accounting advisory serve                        会计咨询服务 +&|S'7&{  
accounting firm                                 会计师事务所 q|.dez'  
accounting information                      会计信息，会计资料 &miexSNeF  
accounting period                             会计期间 EME.h&A\G`  
accounting policies                                   会计政策 A,gEM4  
accounting professional bodies                 会计职业组织，会计职业团体 l2jF#<S@  
accounting records                                   会计记录 %Ym^{N  
accounting responsibility                           会计责任 ?rYT4vi  
accounting service                             会计服务 iK()&TNz  
accounting standards                                会计准则 X"aEJ|y  
Accounting Standards for Business Enterprises       企业会计准则 P\nC?!Q%c  
accounting system                             会计系统 ZD>a>]  
accounting treatment                                会计处理 s{bdl[7  
accuracy                                    准确性，精确性 %A/_5;PZ/  
additional audit procedures                      追加审计程序 ^:=f^N=^  
addressee                                         收件人，收信人 Li
QgR 6j  
Administration of State-owned Assets  (the～)     国有资产管理局 v(]]_h  
administrative laws and regulations                 行政法规 Gi2$B76<  
adverse impact                                 不利影响，负面影响
7q=G&e7  
adverse opinion                                反对意见 K(}AX+rIg  
advisory group                                  咨询组，顾问组 .L6Zm U  
agency fee                                        代理费，代理费用 bM,1f/^  
aggregate                                          总计，合计为…… 9W ^xlid6  
alternation of document and record                 变造文件和记录
#/2$+x  
alternative audit procedures                      替代审计程序，备选审计程序 I@#;nyAj"  
amend                                              修改，修订 kgdT7  
amortisation                                      摊销 6uPcXd:8ZR  
analytical capacity                             分析能力 5Por "&%  
analytical procedures                               分析性程序 SQ*k =4*r  
annual financial statements                        年度会计报表，年度财务报表 txgQ"MGA%  
appendix                                          附录，附表 Q Fm|-j  
applicable                                         适用的 _ * f  
applicable laws and regulations                 适用的法规 Z4hrn::  
application systems                                  应用系统 "es?=  
apply consistently                              一贯地执行，一贯地实施 +HT1ct+dI  
appropriate                                       适当的，合适的； a|7a_s4(  
征用，挪用 Kf tgOG f  
appropriate authorization                          适当的授权 `Z"Q^  
appropriateness of audit evidence                    审计证据的适当性 ?p<.Fv8.  
approval                                    批准，核准 pCh2SQ(Q>  
assertion                                    (会计报表上的)认定；确认 X1{[}!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (6l+lru[  
asset                                                 资产，财产 }Ew hj>w  
asset restructuring                             资产重组 eB>s=}|  
assignment of duties                                 职责的划分 2dp>Z",  
assistant                                     助理，助理人员 YKmsQ(q`N  
associated company                                 联属公司，联营公司 7{@l%jx][  
association                                        联合，结合；协会，社团 5irwz 4.4  
assumption                                       假设，假定 g-c ;}qz  
at a given date                                         在某一特定时日 lKWPTCU  
attestation                                         鉴证，公证 Y6i _!z[V[  
attestation service                             鉴证服务 Et
bnE *S  
audit adjustment                                审计调整 GeszgtK{T  
audit areas                                        审计领域 t\P<X^d%  
audit conclusion                                审计结论 )a@k]#)Skm  
audit effectiveness                             审计效果 @fv}G>t  
audit efficiency                                  审计效率 c~QS9)=E  
audit engagement letter                      审计业务约定书 b45|vX+j  
audit evidence                                          审计证据 :cu#V  
audit fee                                    审计费 g V5zSudW  
audit files                                          审计档案 -HSs^d
P`  
audit findings                                     审计中发现的事项 /sM~Uq?  
audit implementation stage                        审计实施阶段 xx{!3 F  
audit mark                                        审计标识 2{-ZD ,(u7  
audit materiality                                 审计重要性 HK\~Qnq  
audit method                                     审计方法 G
,Z^g|6  
audit objective                                         审计目标，审计目的 /~*_x=p:  
audit of financial statements                      会计报表审计，财务报表审计 \^I>Q_LU  
audit opinion                                     审计意见 KL$bqgc(p3  
audit period                                      被审计期间，被审计年度 2(5ebe[
 
audit plan                                          审计计划 8k q5ud  
audit planning                                    编制审计计划，制定审计计划，审计计划 s,#>m*Rh  
audit planning stage                                  审计计划阶段 +)zOer,  
audit procedure                                审计程序 @36u8pE  
audit programme                               审计程序表，具体审计计划 u:0aM}9A  
audit report                                       审计报告 w 4[{2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .EM`.  
audit report with a qualified opinion                 有保留意见的审计报告 bR@p<;G|  
audit report with an adverse opinion                否定意见的审计报告 ctE\ q  
audit report with dual dates                      双重日期审计报告 AJ#Nenmj  
audit reporting stage                                 审计报告阶段 g&/T*L  
audit responsibility                                   审计责任 {uzf"%VtP  
audit results                                      审计结果 U9b?i$  
audit risk                                          审计风险 BIuK @$  
audit sampling                                          审计抽样 bf
o["  
audit sampling techniques                         审计抽样方法，审计抽样技术 cwiX8e"3  
audit strategies                                  审计策略 =zQN[  
audit summary                                         审计总结，审计小结 eX@L3BKp  
audit team                                         审计小组 N F)~W#  
audit test                                    审计测试 Zd"^</ S  
audit trail                                          审计轨迹 %|s+jeUDn|  
audit work                                        审计工作 %*BlWk!Q  
audit working paper                                 审计工作底稿 2-Y <4'>  
audited financial statement                        审计会计报表，已审计财务报表 J!5$,%v  
Auditing Guidelines (the～)                      审计规范指南 ]_N|L|]M  
auditing standards                             审计准则 RX/hz|  
audit-oriented working paper                          (审计)业务类工作底稿 I? ,>DHUX  
authorisation                                     授权 Lemui)  
authorisation of transaction                       交易的授权 <&C]sb  
availability                                         可获得性 N-lkYL-%\j  
B P.gb1$7<  
balance                                      余额；差额；平衡 sQkhwMg  
balance sheet                                    资产负债表 lg^Z*&(  
bank                                                 银行 !47n[Zs  
bank account                                    银行账户，银行户头 6gc>X%d`K  
bank statement                                 银行对账单 y5!KXAQ%  
barter transaction                              易货交易，以物换物交易 iLSr*` o  
basis of audit                                    审计依据 m*JaXa  
basis of preparation                                (会计报表的)编制基础 Hh+  2mkg  
book of account                               账目，账簿 AK@9?_D  
borrowing                                         借款，贷款，借债 oq}'}`lw"  
branch                                              分支，分支机构，分店 X&kp;W  
brought forward                                (账户余额等的)承上年，承上期，承上页 om1e Qp0N  
budget                                              预算 K6R.@BMN  
building                                      建筑物；大楼 9T<x&  
business conditions                                  业务情况，经营情况 
KCs[/]  
business licence                               (企业等的)营业执照 Mo^ od<  
business relation                                业务关系 ;+"+3  
5{g?,/(  

呵呵，学下，谢谢分享