[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 [\v
}Ul  
　　 nxnv,AZG  
审计词汇英汉对照 QI'Oz{vE  
   EyJJ0  
A MOQ*]fV:  
qNB<T('  
k@RDvn  
ability to continue as a going concern               持续经营能力 $P/~rZ@M@  
acceptability                                     可接受性，可接受程度 7&jTt KLj  
acceptable level of detection risk                     检查风险的可接受水平 n|9-KTe7|*  
acceptance of engagement                       接受委托 X86O lP)eX  
accepting the engagement for the first time              首次接受委托 N8F~8lTi  
access to asset                                         对资产的接触 9
6( v  
according to                                     根据，依据，依照 CQF:Rnb  
account balance                                账户余额 D#cyOrzy  
account for                                       对……进行会计处理，核算；解释 /Kql>$I  
accounting                                        会计，会计学 m Bu  
accounting advisory serve                        会计咨询服务 tkeoNuAM  
accounting firm                                 会计师事务所 fg_4zUGM+g  
accounting information                      会计信息，会计资料 tdBm (CsN  
accounting period                             会计期间 5 F)C  jQ  
accounting policies                                   会计政策 ,8U&?8l  
accounting professional bodies                 会计职业组织，会计职业团体 vdivq^%=a  
accounting records                                   会计记录 t5\-v_mG=&  
accounting responsibility                           会计责任 KX,S  
accounting service                             会计服务 f-vCm 5f  
accounting standards                                会计准则 il4^zj82  
Accounting Standards for Business Enterprises       企业会计准则 mqD}BOif  
accounting system                             会计系统 Lb:g4A"  
accounting treatment                                会计处理 _|kxY'_[8  
accuracy                                    准确性，精确性 #L=x%8B  
additional audit procedures                      追加审计程序 3]}D`Qs6  
addressee                                         收件人，收信人 4tRYw0f47  
Administration of State-owned Assets  (the～)     国有资产管理局 w'Y7IlC  
administrative laws and regulations                 行政法规 \)#kquH/l  
adverse impact                                 不利影响，负面影响 P+@/O  
adverse opinion                                反对意见 +rd|A|hRq  
advisory group                                  咨询组，顾问组 q;T{|5/O  
agency fee                                        代理费，代理费用 4KhV|#-;k  
aggregate                                          总计，合计为…… X`kk]8=  
alternation of document and record                 变造文件和记录 'f!8DGix  
alternative audit procedures                      替代审计程序，备选审计程序 Hq'`8f8N  
amend                                              修改，修订 ~7*.6YnI  
amortisation                                      摊销 KKja/p  
analytical capacity                             分析能力 MU@UfB|;u  
analytical procedures                               分析性程序 3oF45`3FV  
annual financial statements                        年度会计报表，年度财务报表 Q 3hKk$Y  
appendix                                          附录，附表 X9v.1s,  
applicable                                         适用的 h5*JkRm  
applicable laws and regulations                 适用的法规 !"?#6-,Xn  
application systems                                  应用系统 u%&`}g  
apply consistently                              一贯地执行，一贯地实施 oR)Jznmi}  
appropriate                                       适当的，合适的； W#9BNKL  
征用，挪用 PCHu#5j_a  
appropriate authorization                          适当的授权 jl4rbzse  
appropriateness of audit evidence                    审计证据的适当性 PS)4 I&;U  
approval                                    批准，核准 \tf<B\oa  
assertion                                    (会计报表上的)认定；确认 v |XTr,#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ec3}_`  
asset                                                 资产，财产 orzZ{8
7  
asset restructuring                             资产重组 !,wIQy_e4  
assignment of duties                                 职责的划分 mitHT :%r2  
assistant                                     助理，助理人员 9&-dTayIz  
associated company                                 联属公司，联营公司 a#cCpE  
association                                        联合，结合；协会，社团 u@Ih GME  
assumption                                       假设，假定 bkOv2tZ  
at a given date                                         在某一特定时日 ?ZV/U!y  
attestation                                         鉴证，公证 g!g#]9j  
attestation service                             鉴证服务 .0zY}`  
audit adjustment                                审计调整 ePOG}k($/%  
audit areas                                        审计领域 dN$0OS`s[  
audit conclusion                                审计结论 C)um9}  
audit effectiveness                             审计效果 x,=&JtKVc  
audit efficiency                                  审计效率 (yH'{6g\  
audit engagement letter                      审计业务约定书 NO*u9YH?  
audit evidence                                          审计证据 Rvqq.I8aC  
audit fee                                    审计费 Q:2>}Qg
X}  
audit files                                          审计档案 (!ux+K  
audit findings                                     审计中发现的事项 b o6d)Q  
audit implementation stage                        审计实施阶段 ? ^0:3$La  
audit mark                                        审计标识 ep!Rf:  
audit materiality                                 审计重要性 "3X2VFwo
J  
audit method                                     审计方法 [>jbhV'  
audit objective                                         审计目标，审计目的 R{C(K(5/  
audit of financial statements                      会计报表审计，财务报表审计 
nD_GL  
audit opinion                                     审计意见 u(z$fG:g  
audit period                                      被审计期间，被审计年度 +%+tr*04O  
audit plan                                          审计计划 k$
4y9{  
audit planning                                    编制审计计划，制定审计计划，审计计划 iw3FA4{(  
audit planning stage                                  审计计划阶段 &p'Y^zL-  
audit procedure                                审计程序 u0JB\)(-/h  
audit programme                               审计程序表，具体审计计划 ]0Y4U7W  
audit report                                       审计报告 ax"+0L{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w#ZoZZ wh  
audit report with a qualified opinion                 有保留意见的审计报告 ]i|h(>QWP  
audit report with an adverse opinion                否定意见的审计报告 Gt\lFQ  
audit report with dual dates                      双重日期审计报告 M1k{t%M+S  
audit reporting stage                                 审计报告阶段  +5w))9@  
audit responsibility                                   审计责任 m]'#t)B_m  
audit results                                      审计结果 7BE>RE=)  
audit risk                                          审计风险 ew>XrT=Zm  
audit sampling                                          审计抽样 d6Ht2  
audit sampling techniques                         审计抽样方法，审计抽样技术 vDp8__^  
audit strategies                                  审计策略 W,K;6TZhh  
audit summary                                         审计总结，审计小结 J9\Cm!H  
audit team                                         审计小组 4V{:uuI;f  
audit test                                    审计测试 ${<%" hR$  
audit trail                                          审计轨迹 tZ]?^_Y1  
audit work                                        审计工作 !44/sr'  
audit working paper                                 审计工作底稿 /MIe(,>Uh  
audited financial statement                        审计会计报表，已审计财务报表 T`9lV2x*P  
Auditing Guidelines (the～)                      审计规范指南 g{7.r-uu  
auditing standards                             审计准则 5VfyU8)7X  
audit-oriented working paper                          (审计)业务类工作底稿 
AiwOc+R  
authorisation                                     授权 &agWaf1%a  
authorisation of transaction                       交易的授权 Z_LFIz*c  
availability                                         可获得性 n7zm >&  
B ^7w+l @  
balance                                      余额；差额；平衡 F|IAiE  
balance sheet                                    资产负债表 vHgi<@u  
bank                                                 银行 xipU8'ac/  
bank account                                    银行账户，银行户头 0.\/\V:H6  
bank statement                                 银行对账单 ZJnYIK  
barter transaction                              易货交易，以物换物交易 -"R2  
basis of audit                                    审计依据 j@AIK+0Qc  
basis of preparation                                (会计报表的)编制基础 YDIG,%uv  
book of account                               账目，账簿 I&fozO   
borrowing                                         借款，贷款，借债 OTvPUkp*
 
branch                                              分支，分支机构，分店 Fe#  1  
brought forward                                (账户余额等的)承上年，承上期，承上页 +vw\y  
budget                                              预算 uFX#`^r`  
building                                      建筑物；大楼 XD!W: uvb  
business conditions                                  业务情况，经营情况 Ryl:a\  
business licence                               (企业等的)营业执照 =T3<gGM  
business relation                                业务关系 TtK[nP  
Giid~e33  

呵呵，学下，谢谢分享