[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
H/!_D f  
　　 .h
I3Uv8[  
审计词汇英汉对照 PF$K> d  
   7R9S%  
A fq*.4s #  
5?-cP?|.9  

L,!3  
ability to continue as a going concern               持续经营能力 3`y9V2&b  
acceptability                                     可接受性，可接受程度 qs\O(K
8  
acceptable level of detection risk                     检查风险的可接受水平 n_G< /8  
acceptance of engagement                       接受委托 &?~OV:r9  
accepting the engagement for the first time              首次接受委托 7.hgne'<  
access to asset                                         对资产的接触 r>v_NKS]t  
according to                                     根据，依据，依照 C@!C='b,  
account balance                                账户余额 o`B,Pt5vu  
account for                                       对……进行会计处理，核算；解释 th &
?  
accounting                                        会计，会计学 qmzg68  
accounting advisory serve                        会计咨询服务 H. \
gLIr  
accounting firm                                 会计师事务所 lMpj E  
accounting information                      会计信息，会计资料 :U^!N8i"=  
accounting period                             会计期间 qJq49}2  
accounting policies                                   会计政策 8Ar5^.k  
accounting professional bodies                 会计职业组织，会计职业团体 g3B zi6$m  
accounting records                                   会计记录 &,?bX])  
accounting responsibility                           会计责任 /_Z--s>j  
accounting service                             会计服务 DPENYr  
accounting standards                                会计准则 wNsAVUjLe  
Accounting Standards for Business Enterprises       企业会计准则 om$x;L6  
accounting system                             会计系统 g\sW2qXEw  
accounting treatment                                会计处理 q}-q[p? 5  
accuracy                                    准确性，精确性 2-G he3  
additional audit procedures                      追加审计程序 &Nf10%J'<  
addressee                                         收件人，收信人 y*ae 5=6(  
Administration of State-owned Assets  (the～)     国有资产管理局 3+6s}u)
 
administrative laws and regulations                 行政法规 JZ#O"rF  
adverse impact                                 不利影响，负面影响 d*
7nz=0&$  
adverse opinion                                反对意见 *E"QFirk0  
advisory group                                  咨询组，顾问组 c^^[~YWj  
agency fee                                        代理费，代理费用 }6#lE, \lM  
aggregate                                          总计，合计为…… b21c}
rI3  
alternation of document and record                 变造文件和记录 $JKR,  
alternative audit procedures                      替代审计程序，备选审计程序 D&5>Op4U  
amend                                              修改，修订 /jJi`'{U  
amortisation                                      摊销 D ==H{c1F  
analytical capacity                             分析能力 w+ZeVZv!r  
analytical procedures                               分析性程序 w2BI f[~t  
annual financial statements                        年度会计报表，年度财务报表 //C3
tW  
appendix                                          附录，附表 R"Q=U}?$  
applicable                                         适用的 <0my,hAK  
applicable laws and regulations                 适用的法规 0@w8,x  
application systems                                  应用系统 BR1oE3in  
apply consistently                              一贯地执行，一贯地实施 asT*Z"/Q!  
appropriate                                       适当的，合适的； S1 22. I  
征用，挪用 P,xI3U< q  
appropriate authorization                          适当的授权 b!W!Vvf^x  
appropriateness of audit evidence                    审计证据的适当性 |Sg FHuA  
approval                                    批准，核准 sQt]Y&_/@  
assertion                                    (会计报表上的)认定；确认 >kK;IF9h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7CfHL;+m<4  
asset                                                 资产，财产 %T:~N<8)  
asset restructuring                             资产重组 'J+dTs;0  
assignment of duties                                 职责的划分 ?yKW^,q+  
assistant                                     助理，助理人员 .ztO._J7f  
associated company                                 联属公司，联营公司 ^l\U6$3  
association                                        联合，结合；协会，社团 s&vREx
(  
assumption                                       假设，假定 ;B[*f?y-  
at a given date                                         在某一特定时日 WLr\ l29  
attestation                                         鉴证，公证 8BnI0l=\  
attestation service                             鉴证服务 rzC\8Dd  
audit adjustment                                审计调整 PprCz
"  
audit areas                                        审计领域 5&5 x[S8  
audit conclusion                                审计结论 ?`PG`|2~  
audit effectiveness                             审计效果
BElVkb  
audit efficiency                                  审计效率 STMc@MeZU_  
audit engagement letter                      审计业务约定书 Y{P0?`  
audit evidence                                          审计证据 
9F8"(  
audit fee                                    审计费 JGH;&UYP  
audit files                                          审计档案 DgOO\
 
audit findings                                     审计中发现的事项 a4gJ-FE  
audit implementation stage                        审计实施阶段 |KR
;$e&  
audit mark                                        审计标识 `9;:mR $  
audit materiality                                 审计重要性 R +H0+omj  
audit method                                     审计方法 X) lzBM  
audit objective                                         审计目标，审计目的 [d="94Ab  
audit of financial statements                      会计报表审计，财务报表审计 9Xw(|22  
audit opinion                                     审计意见 wfH#E2+pk  
audit period                                      被审计期间，被审计年度 }:UNL^
e?  
audit plan                                          审计计划 w i,}sEoM  
audit planning                                    编制审计计划，制定审计计划，审计计划 uW*)B_
c  
audit planning stage                                  审计计划阶段 BM+v,hGY  
audit procedure                                审计程序 $5XE'm  
audit programme                               审计程序表，具体审计计划 OZ2gIK  
audit report                                       审计报告 rwb7>]UI"d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @ToY,@]e  
audit report with a qualified opinion                 有保留意见的审计报告 Hk'D@(hS  
audit report with an adverse opinion                否定意见的审计报告 4(5NHsvp  
audit report with dual dates                      双重日期审计报告 ?[#nh@mI  
audit reporting stage                                 审计报告阶段 d(u"^NH;  
audit responsibility                                   审计责任 w0n.Y-v4i  
audit results                                      审计结果 ;c1ar)G7  
audit risk                                          审计风险 @1_M's;  
audit sampling                                          审计抽样 P@Oq'y[  
audit sampling techniques                         审计抽样方法，审计抽样技术 #.|efdsG  
audit strategies                                  审计策略 qV^Z@N+,  
audit summary                                         审计总结，审计小结 &S/@i|_  
audit team                                         审计小组 msKWb311u  
audit test                                    审计测试 Gh3b*O_,  
audit trail                                          审计轨迹 j2
A Z.s  
audit work                                        审计工作 V=%j]`Os  
audit working paper                                 审计工作底稿  /="~Jo  
audited financial statement                        审计会计报表，已审计财务报表  2H7b2%  
Auditing Guidelines (the～)                      审计规范指南 rPf< 8oH  
auditing standards                             审计准则 1"pvrX}  
audit-oriented working paper                          (审计)业务类工作底稿 4-RzWSFbo`  
authorisation                                     授权 CAX)AN  
authorisation of transaction                       交易的授权 IKT3T_\-I  
availability                                         可获得性 Y.9s-g  
B :\I88 -N@'  
balance                                      余额；差额；平衡 
j9FG)0  
balance sheet                                    资产负债表 I<p- o/TP  
bank                                                 银行 E1)7gio  
bank account                                    银行账户，银行户头 X6lkz*M.  
bank statement                                 银行对账单 Jw;
Tq"&  
barter transaction                              易货交易，以物换物交易 jQDXl  
basis of audit                                    审计依据 9F[k;U w  
basis of preparation                                (会计报表的)编制基础 9?8Yf(MC%u  
book of account                               账目，账簿 +6dq+8msF  
borrowing                                         借款，贷款，借债 0s>ozAJ  
branch                                              分支，分支机构，分店 b^WTX  
brought forward                                (账户余额等的)承上年，承上期，承上页 
`_`
\jd@  
budget                                              预算 Yyl(<,Yi  
building                                      建筑物；大楼 <Lz/J-w  
business conditions                                  业务情况，经营情况 .UJp#/EHs  
business licence                               (企业等的)营业执照 WCf?_\cG  
business relation                                业务关系 [T|_J$ ;  
cj=6_
k  

呵呵，学下，谢谢分享