[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 L#fSP  
　　 pp()Hu3J  
审计词汇英汉对照 [ZD`t,x(  
   gF\ac%9  
A $'KhA6u  
0oo_m6ie&  
G{0
f* cH)  
ability to continue as a going concern               持续经营能力 A:*$rHbzl  
acceptability                                     可接受性，可接受程度 {
'cdi`  
acceptable level of detection risk                     检查风险的可接受水平 sI@kS^  
acceptance of engagement                       接受委托 Qm4cuV-0{  
accepting the engagement for the first time              首次接受委托 Kr%`L/%  
access to asset                                         对资产的接触 ).jna`A,  
according to                                     根据，依据，依照 5;A=8bryU  
account balance                                账户余额 W3&~[DS@~  
account for                                       对……进行会计处理，核算；解释 X [;n149o  
accounting                                        会计，会计学 cq9d;~q  
accounting advisory serve                        会计咨询服务 9g7Ok9dF  
accounting firm                                 会计师事务所 1~[GGl  
accounting information                      会计信息，会计资料 h8P_/.+g|V  
accounting period                             会计期间 Rk}=SB-  
accounting policies                                   会计政策 RY*yj&?w[  
accounting professional bodies                 会计职业组织，会计职业团体 jR{t=da  
accounting records                                   会计记录 QY$4D;M`g6  
accounting responsibility                           会计责任 P7!gUxcv9Y  
accounting service                             会计服务 1wW4bg 5  
accounting standards                                会计准则 2>im'x 5  
Accounting Standards for Business Enterprises       企业会计准则 ihIRB9  
accounting system                             会计系统 t}gK)"g  
accounting treatment                                会计处理 s"l ^v5  
accuracy                                    准确性，精确性 3Z74&a$  
additional audit procedures                      追加审计程序 H}lbF0`  
addressee                                         收件人，收信人 vr$z6m ^  
Administration of State-owned Assets  (the～)     国有资产管理局 CN7q qd  
administrative laws and regulations                 行政法规 to)Pl}9QkK  
adverse impact                                 不利影响，负面影响 %Gm4,+8P3o  
adverse opinion                                反对意见 8\[q
R_LV  
advisory group                                  咨询组，顾问组 fw0Z- 9*  
agency fee                                        代理费，代理费用 b 2YOnV  
aggregate                                          总计，合计为…… %j?7O00@  
alternation of document and record                 变造文件和记录 uQkQ#'e|  
alternative audit procedures                      替代审计程序，备选审计程序 |sDp>..  
amend                                              修改，修订 [bd?$qi  
amortisation                                      摊销  DIh[%  
analytical capacity                             分析能力 OgkbN`  
analytical procedures                               分析性程序 K_V$ktL  
annual financial statements                        年度会计报表，年度财务报表 HA. O"A8`  
appendix                                          附录，附表 ;MjOs&1f0K  
applicable                                         适用的 &XSe&1  
applicable laws and regulations                 适用的法规 Zh_P  
application systems                                  应用系统 e{0O"Jd`  
apply consistently                              一贯地执行，一贯地实施 ~T&X#i  
appropriate                                       适当的，合适的； UbSD?Ew@35  
征用，挪用 G_?qY#"(  
appropriate authorization                          适当的授权 Fprhu;h  
appropriateness of audit evidence                    审计证据的适当性 .T}S[`Yx5  
approval                                    批准，核准 @m"P_1`*  
assertion                                    (会计报表上的)认定；确认 V,:~FufM^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .,SWa;[iB  
asset                                                 资产，财产 `Dv&.  
asset restructuring                             资产重组 2|LkCu)~,"  
assignment of duties                                 职责的划分 {4b8s%:!4  
assistant                                     助理，助理人员 &qZ:"k  
associated company                                 联属公司，联营公司 H$]FUv8  
association                                        联合，结合；协会，社团 9wv 7HD|  
assumption                                       假设，假定 kk3G~o+  
at a given date                                         在某一特定时日 ,y/N^^\  
attestation                                         鉴证，公证 U6oab9C?k  
attestation service                             鉴证服务 |C;*GeyS;J  
audit adjustment                                审计调整 q.PXO3T  
audit areas                                        审计领域 SL>0_
 
audit conclusion                                审计结论 x<{)xP+|  
audit effectiveness                             审计效果 [T#9#3  
audit efficiency                                  审计效率 )"<:Md$7  
audit engagement letter                      审计业务约定书 Y ptP_R:2p  
audit evidence                                          审计证据 Di #Em[  
audit fee                                    审计费 *5;#+%A  
audit files                                          审计档案 1FmVx  
audit findings                                     审计中发现的事项 lF!Iu.MM 9  
audit implementation stage                        审计实施阶段 84maX'  
audit mark                                        审计标识 <US!XMrCg  
audit materiality                                 审计重要性 X3 rvM8  
audit method                                     审计方法 R8R,!3 N  
audit objective                                         审计目标，审计目的 kM/;R)3t4/  
audit of financial statements                      会计报表审计，财务报表审计 6o]X.plr  
audit opinion                                     审计意见 ,]-A
~^|  
audit period                                      被审计期间，被审计年度 9$P*fx&m  
audit plan                                          审计计划 '} LAZQ"  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,Mw;kevw  
audit planning stage                                  审计计划阶段 9~WjCa*,&  
audit procedure                                审计程序 XRR`GBI  
audit programme                               审计程序表，具体审计计划 JD$;6Jv3P  
audit report                                       审计报告 { Sn J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q3R?8Mb  
audit report with a qualified opinion                 有保留意见的审计报告 qct:xviH<|  
audit report with an adverse opinion                否定意见的审计报告 7 {#^zr  
audit report with dual dates                      双重日期审计报告 5R7DD5c[  
audit reporting stage                                 审计报告阶段 p*]nCUs}n  
audit responsibility                                   审计责任 ?BnjtefIe  
audit results                                      审计结果 4 g^oy^~  
audit risk                                          审计风险 Qz/1^xy  
audit sampling                                          审计抽样 .\+%Q)?h:  
audit sampling techniques                         审计抽样方法，审计抽样技术 &c
1zEgl  
audit strategies                                  审计策略 ]AzDkKj  
audit summary                                         审计总结，审计小结 Nb@zn0A(;  
audit team                                         审计小组 *^P$^lm?S  
audit test                                    审计测试 6,;7iA]  
audit trail                                          审计轨迹 >0qe*4n|M  
audit work                                        审计工作 ]QAMCu(>  
audit working paper                                 审计工作底稿 G[5z3  
audited financial statement                        审计会计报表，已审计财务报表 \Lu] %}  
Auditing Guidelines (the～)                      审计规范指南 ,\
n%e'  
auditing standards                             审计准则 seo.1.Da2  
audit-oriented working paper                          (审计)业务类工作底稿 [boB4>.  
authorisation                                     授权 }H<8 7zH  
authorisation of transaction                       交易的授权 |VD}:  
availability                                         可获得性 'VTLp.~G~  
B w(Hio-l=  
balance                                      余额；差额；平衡 *(sFr E  
balance sheet                                    资产负债表 s4{WPU9  
bank                                                 银行 :Pf2oQ  
bank account                                    银行账户，银行户头 Sx3R2-!Z  
bank statement                                 银行对账单 s
>^$: wzu  
barter transaction                              易货交易，以物换物交易 ==pGRauq  
basis of audit                                    审计依据 ;J3 (EB  
basis of preparation                                (会计报表的)编制基础 COf>H0^%Q  
book of account                               账目，账簿 4w5mn6MxR  
borrowing                                         借款，贷款，借债 Xi!`+N4  
branch                                              分支，分支机构，分店 I z[
T.$9  
brought forward                                (账户余额等的)承上年，承上期，承上页 Xm! ;  
budget                                              预算 Pe_FW8e#J  
building                                      建筑物；大楼 O}I RM|r"  
business conditions                                  业务情况，经营情况 m'i^BE  
business licence                               (企业等的)营业执照  9>k-";  
business relation                                业务关系 E|fQbkfw  
60 z =bd]  

呵呵，学下，谢谢分享