[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 @ 7n"yp*"  
　　 uY'
HT|@:{  
审计词汇英汉对照 @U
}1EC{A  
   -A!%*9Z  
A u\JNr}bL  
3sZ\0P}   
r]36zX v  
ability to continue as a going concern               持续经营能力 k"w"hg&e  
acceptability                                     可接受性，可接受程度 iOO)Q\  
acceptable level of detection risk                     检查风险的可接受水平 VY\&8n}e(  
acceptance of engagement                       接受委托 8Uxne2e  
accepting the engagement for the first time              首次接受委托 }RqK84K  
access to asset                                         对资产的接触 .kfIi^z  
according to                                     根据，依据，依照 _:27]K:  
account balance                                账户余额 @f_+=}|dc  
account for                                       对……进行会计处理，核算；解释 /&94 eC  
accounting                                        会计，会计学 IPo?:1x]s  
accounting advisory serve                        会计咨询服务 #
>+HlT  
accounting firm                                 会计师事务所 b|W=pSTY  
accounting information                      会计信息，会计资料 6!FQzFCZq  
accounting period                             会计期间 I,8Er2;)  
accounting policies                                   会计政策 cExS7~*  
accounting professional bodies                 会计职业组织，会计职业团体 A^<i L  
accounting records                                   会计记录 \)|hogI|f  
accounting responsibility                           会计责任 T nm.A?  
accounting service                             会计服务 0lR5<^B  
accounting standards                                会计准则 c!9nnTap  
Accounting Standards for Business Enterprises       企业会计准则 '`KY!
]L  
accounting system                             会计系统 J/*`7Pd  
accounting treatment                                会计处理  sLQ^F  
accuracy                                    准确性，精确性 [ibu/W$  
additional audit procedures                      追加审计程序 D,FkB"ZZE  
addressee                                         收件人，收信人 d>C$+v>  
Administration of State-owned Assets  (the～)     国有资产管理局 7Jho}5J  
administrative laws and regulations                 行政法规 C~iL3Cb  
adverse impact                                 不利影响，负面影响 @sC`!Rmy'-  
adverse opinion                                反对意见 +; AZ+w]ZF  
advisory group                                  咨询组，顾问组 ]?[fsdAQW  
agency fee                                        代理费，代理费用 X}\:_/  
aggregate                                          总计，合计为…… emN*l]N  
alternation of document and record                 变造文件和记录 N<injx  
alternative audit procedures                      替代审计程序，备选审计程序 3'
u- '  
amend                                              修改，修订 "LTad`]<Ro  
amortisation                                      摊销 L/G6Fjg^  
analytical capacity                             分析能力 Npy:!  
analytical procedures                               分析性程序 j8lb~0JD  
annual financial statements                        年度会计报表，年度财务报表 Q$@I"V&G.  
appendix                                          附录，附表 #4 pB

@_  
applicable                                         适用的 SI-Ops~e  
applicable laws and regulations                 适用的法规 R/z=p_6p7`  
application systems                                  应用系统 @6 T/Tdz  
apply consistently                              一贯地执行，一贯地实施 g7 W"  
appropriate                                       适当的，合适的； 7O-x<P;  
征用，挪用 _zi|  
appropriate authorization                          适当的授权 $ gS>FJ  
appropriateness of audit evidence                    审计证据的适当性 A2jUmK.&  
approval                                    批准，核准 *CI#+P  
assertion                                    (会计报表上的)认定；确认 G*P#]eO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7%eK37@u  
asset                                                 资产，财产 x+@rg];m  
asset restructuring                             资产重组 I4i>+:_J  
assignment of duties                                 职责的划分 OYTkV}tG  
assistant                                     助理，助理人员 o
:Sa, !DK  
associated company                                 联属公司，联营公司 #'9HU2  
association                                        联合，结合；协会，社团
j HJ`,#  
assumption                                       假设，假定 Qn)a/w-  
at a given date                                         在某一特定时日 'AS|ZRr/  
attestation                                         鉴证，公证 Zba2d,8/  
attestation service                             鉴证服务 Gu\q%'I  
audit adjustment                                审计调整 9m~p0ILh  
audit areas                                        审计领域 o]I\6,T/|  
audit conclusion                                审计结论 ]|PiF+  
audit effectiveness                             审计效果 l)l^[2  
audit efficiency                                  审计效率 %aVq+kC h  
audit engagement letter                      审计业务约定书 VQ9/Gxdeo  
audit evidence                                          审计证据 &Ys<@M7E:  
audit fee                                    审计费 6zuTQ^pz  
audit files                                          审计档案 fHd#u%63K  
audit findings                                     审计中发现的事项 mSl.mi(JiZ  
audit implementation stage                        审计实施阶段 K^<BW
(s  
audit mark                                        审计标识 hy"\RW  
audit materiality                                 审计重要性 0[?Xxk}s0  
audit method                                     审计方法 9N3o-=  
audit objective                                         审计目标，审计目的 >V8-i`  
audit of financial statements                      会计报表审计，财务报表审计 u^8{Z;mm  
audit opinion                                     审计意见 SbrecZ  
audit period                                      被审计期间，被审计年度 Ls+2Zbh  
audit plan                                          审计计划 Sw,+p  
audit planning                                    编制审计计划，制定审计计划，审计计划 CU2*z(]&  
audit planning stage                                  审计计划阶段 z/2//mM  
audit procedure                                审计程序 EaY?aAuS:  
audit programme                               审计程序表，具体审计计划 <FkFs{(t  
audit report                                       审计报告 mLLDE;7|}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,w:U#r~s"  
audit report with a qualified opinion                 有保留意见的审计报告 HJ[cM6$2  
audit report with an adverse opinion                否定意见的审计报告 B!L{  
audit report with dual dates                      双重日期审计报告 o~y;j75{.*  
audit reporting stage                                 审计报告阶段 7CURhDdk  
audit responsibility                                   审计责任 O^duZ*
b  
audit results                                      审计结果 nV/G8SeI  
audit risk                                          审计风险 6HWE~`ok6  
audit sampling                                          审计抽样 nBSYsp{  
audit sampling techniques                         审计抽样方法，审计抽样技术 0gP}zM73  
audit strategies                                  审计策略 ShP^A"Do  
audit summary                                         审计总结，审计小结 TpwkD_fg  
audit team                                         审计小组 tGE$z]1c@  
audit test                                    审计测试 hT&Y#fh  
audit trail                                          审计轨迹 LxSpctiNx  
audit work                                        审计工作 q01wbO3-"  
audit working paper                                 审计工作底稿 w4{<n/"  
audited financial statement                        审计会计报表，已审计财务报表 a:OQGhc=  
Auditing Guidelines (the～)                      审计规范指南 :zke %Yx  
auditing standards                             审计准则 \aUC(K~o\;  
audit-oriented working paper                          (审计)业务类工作底稿 By",rD- r  
authorisation                                     授权 WUXx;9>  
authorisation of transaction                       交易的授权 '"/=f\)u  
availability                                         可获得性 &>W$6>@  
B #:U%mHT(_  
balance                                      余额；差额；平衡 bSi%2Onj  
balance sheet                                    资产负债表 x,@B(9No  
bank                                                 银行 h# o6K#  
bank account                                    银行账户，银行户头 Eib5  
bank statement                                 银行对账单 J7Hl\Q[D1  
barter transaction                              易货交易，以物换物交易 =M[bnq*\  
basis of audit                                    审计依据 .K2qXw"S#  
basis of preparation                                (会计报表的)编制基础 }t=!(GOb}  
book of account                               账目，账簿 }"P|`"WW  
borrowing                                         借款，贷款，借债 &P}_bx  
branch                                              分支，分支机构，分店 }Gm>`cw-  
brought forward                                (账户余额等的)承上年，承上期，承上页  eFTpnG  
budget                                              预算 5o'FS{6U  
building                                      建筑物；大楼 7<#U(,YEA  
business conditions                                  业务情况，经营情况 c&
?m>2^6  
business licence                               (企业等的)营业执照 qJa H,  
business relation                                业务关系 03qQ'pq  
(
Ag16  

呵呵，学下，谢谢分享