[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 qL 5>o>J  
　　 .-]R9KjR1J  
审计词汇英汉对照 b?VV'{4  
   .i/m  
A z2 hFn&  
2<r\/-#pU  
' Q7Y-V  
ability to continue as a going concern               持续经营能力 jRQ+2@n{E  
acceptability                                     可接受性，可接受程度 1oY^]OD]W  
acceptable level of detection risk                     检查风险的可接受水平 T>d.#  
acceptance of engagement                       接受委托 \N6\v5vh  
accepting the engagement for the first time              首次接受委托 K+d2m9C=  
access to asset                                         对资产的接触 ]?<n#=eW  
according to                                     根据，依据，依照 Vxdp|  
account balance                                账户余额 6X_\Ve  
account for                                       对……进行会计处理，核算；解释 :b/J\  
accounting                                        会计，会计学 V3sL;  
accounting advisory serve                        会计咨询服务 i[nF.I5*f  
accounting firm                                 会计师事务所 Lp&k3?W  
accounting information                      会计信息，会计资料 D"l+iVbBP  
accounting period                             会计期间 7@;">`zvm  
accounting policies                                   会计政策 :1aL ?  
accounting professional bodies                 会计职业组织，会计职业团体 
sC7/9</  
accounting records                                   会计记录 &m'kI  
accounting responsibility                           会计责任 ")UwkF  
accounting service                             会计服务 Fx#jV\''s  
accounting standards                                会计准则 9F##F-
%x  
Accounting Standards for Business Enterprises       企业会计准则 QMp rv*i  
accounting system                             会计系统 ~~qWI>.4  
accounting treatment                                会计处理 W!la-n  
accuracy                                    准确性，精确性 {aOkV::  
additional audit procedures                      追加审计程序 0D~ Tga)  
addressee                                         收件人，收信人 J"CJYuGW,  
Administration of State-owned Assets  (the～)     国有资产管理局 0^l%j8 /  
administrative laws and regulations                 行政法规 p2O~>97t1  
adverse impact                                 不利影响，负面影响 8l+H"M&|  
adverse opinion                                反对意见 p,!$/Q+l  
advisory group                                  咨询组，顾问组 ,/2LY4` 5  
agency fee                                        代理费，代理费用 #1/}3+=5B  
aggregate                                          总计，合计为…… q{' ~+Nq  
alternation of document and record                 变造文件和记录 xvm5  
alternative audit procedures                      替代审计程序，备选审计程序 uO(w1Q"^  
amend                                              修改，修订 P,z:Z|}8  
amortisation                                      摊销 gPX a>C  
analytical capacity                             分析能力 vF={9G  
analytical procedures                               分析性程序 Z S|WnMH  
annual financial statements                        年度会计报表，年度财务报表 {^ec(EsO#  
appendix                                          附录，附表 ]\c,BWC@e  
applicable                                         适用的 1y5Ex:JVZT  
applicable laws and regulations                 适用的法规 AHbZQulC  
application systems                                  应用系统 E3l*8F%<3  
apply consistently                              一贯地执行，一贯地实施 E`;;&V q-  
appropriate                                       适当的，合适的； 3vic(^Qh  
征用，挪用 zF& =U`v  
appropriate authorization                          适当的授权 LJ To\^*  
appropriateness of audit evidence                    审计证据的适当性 {7"0,2 Hb?  
approval                                    批准，核准 w=_Jc8/.  
assertion                                    (会计报表上的)认定；确认 Lxe^v/LsT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?u$u?j|N  
asset                                                 资产，财产 LBlN2)\@  
asset restructuring                             资产重组 <iLM{@lZvJ  
assignment of duties                                 职责的划分 ;y>a nE}n{  
assistant                                     助理，助理人员 j;nb?;  
associated company                                 联属公司，联营公司 p3x?[Ww  
association                                        联合，结合；协会，社团 1TN}GsAj  
assumption                                       假设，假定 EtJ8^[u2J  
at a given date                                         在某一特定时日 l* dV\ B  
attestation                                         鉴证，公证 u?H 2%hD  
attestation service                             鉴证服务 &X>7n~
@0  
audit adjustment                                审计调整 .2:\:H~3  
audit areas                                        审计领域 )P Jw+5  
audit conclusion                                审计结论 P,xwSvO#M  
audit effectiveness                             审计效果 0D&>Gyc*0  
audit efficiency                                  审计效率 |Ul,6K@f"5  
audit engagement letter                      审计业务约定书
V%i
i3  
audit evidence                                          审计证据 J%rP$O$  
audit fee                                    审计费 Zj9c9  
audit files                                          审计档案 k5BXirB  
audit findings                                     审计中发现的事项 9";sMB}W*  
audit implementation stage                        审计实施阶段 Hh[Tw&J4  
audit mark                                        审计标识 [0; buVU.  
audit materiality                                 审计重要性 RYR-K^;R  
audit method                                     审计方法 GHc/Zc"iX  
audit objective                                         审计目标，审计目的 JgfVRqm   
audit of financial statements                      会计报表审计，财务报表审计 <^R{U&Z@  
audit opinion                                     审计意见 ,[rPe\w.z  
audit period                                      被审计期间，被审计年度 ^rAa"p9  
audit plan                                          审计计划 Ty4S~ClO#'  
audit planning                                    编制审计计划，制定审计计划，审计计划 .TB"eUy  
audit planning stage                                  审计计划阶段 @R6 ttx  
audit procedure                                审计程序 L=!of{4Z(}  
audit programme                               审计程序表，具体审计计划 ~2*9 {  
audit report                                       审计报告 j]4,<ppWSH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |i%2%V#  
audit report with a qualified opinion                 有保留意见的审计报告 Z=z%$l  
audit report with an adverse opinion                否定意见的审计报告 nhT(P`6  
audit report with dual dates                      双重日期审计报告 ixfdO\nU  
audit reporting stage                                 审计报告阶段 sH#X 0fG  
audit responsibility                                   审计责任 kPxT" " k  
audit results                                      审计结果 ,_v|#g@{  
audit risk                                          审计风险 s4LO&STh{  
audit sampling                                          审计抽样 'xK.UI  
audit sampling techniques                         审计抽样方法，审计抽样技术 T2'RATfG  
audit strategies                                  审计策略 _r Y,}\  
audit summary                                         审计总结，审计小结 M!m?#xz'c  
audit team                                         审计小组 %/9;ZV  
audit test                                    审计测试 X"asfA[6K  
audit trail                                          审计轨迹 KM,|} .@:  
audit work                                        审计工作 (nSml,g
U  
audit working paper                                 审计工作底稿 W#F Q,+0)  
audited financial statement                        审计会计报表，已审计财务报表 XFwLz  
Auditing Guidelines (the～)                      审计规范指南 lHfe<j]  
auditing standards                             审计准则 K7TzF&  
audit-oriented working paper                          (审计)业务类工作底稿 0DPxW8Y-`  
authorisation                                     授权 Ww3wsyx  
authorisation of transaction                       交易的授权 *s4\\Wb=  
availability                                         可获得性 -%c<IX>z9  
B U7$WiPTNL9  
balance                                      余额；差额；平衡 EM j;2!  
balance sheet                                    资产负债表 c@(&[/q!  
bank                                                 银行 .i"W8~<e  
bank account                                    银行账户，银行户头 w!^~<{Kz  
bank statement                                 银行对账单 nA7M8HB  
barter transaction                              易货交易，以物换物交易 R3.*dqo$  
basis of audit                                    审计依据 O'*@ Ytn  
basis of preparation                                (会计报表的)编制基础 )Di \_/G  
book of account                               账目，账簿 |Bo .4lX  
borrowing                                         借款，贷款，借债 d3Di/Iej  
branch                                              分支，分支机构，分店 d=*x #In  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?knYY>Kzh1  
budget                                              预算 I~* ? d  
building                                      建筑物；大楼 1QqHF$S  
business conditions                                  业务情况，经营情况 .Nm su+s  
business licence                               (企业等的)营业执照 b-5y9 K  
business relation                                业务关系 m6mwyom.  
cQj-+Tmu  

呵呵，学下，谢谢分享