[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 cp7=epho  
　　 =s2*H8]  
审计词汇英汉对照 ,!y$qVg'\f  
   KwSqKI7]0  
A 4F'LBS]=0  
& l&:`nsJ  
q,|j]+
9q  
ability to continue as a going concern               持续经营能力 \&3+D8H>n  
acceptability                                     可接受性，可接受程度 g|yvF-+  
acceptable level of detection risk                     检查风险的可接受水平 OKR "4n:  
acceptance of engagement                       接受委托 $ @`V  
accepting the engagement for the first time              首次接受委托 M`!H"R7  
access to asset                                         对资产的接触 0@iY:aF  
according to                                     根据，依据，依照 )~JHgl  
account balance                                账户余额 "$^ ~!1~  
account for                                       对……进行会计处理，核算；解释 x2\qXN/R  
accounting                                        会计，会计学 u0c1:Uv#~e  
accounting advisory serve                        会计咨询服务  w``ST  
accounting firm                                 会计师事务所 6Y?|w3f   
accounting information                      会计信息，会计资料 K=h9Ce  
accounting period                             会计期间 )U:m:cr<  
accounting policies                                   会计政策 l4YJ c  
accounting professional bodies                 会计职业组织，会计职业团体 oIzj,v8$  
accounting records                                   会计记录 Ma Qqs=  
accounting responsibility                           会计责任 *H2r@)Y[~  
accounting service                             会计服务 {qJ1ko)$  
accounting standards                                会计准则 hRCJv#]HC  
Accounting Standards for Business Enterprises       企业会计准则 K;H&n1  
accounting system                             会计系统 f+)L#>Gl?  
accounting treatment                                会计处理 #'szP\  
accuracy                                    准确性，精确性 Hd ={CFip  
additional audit procedures                      追加审计程序 @,my7?::oM  
addressee                                         收件人，收信人 'yEHI  
Administration of State-owned Assets  (the～)     国有资产管理局 #gs`#6 ,'  
administrative laws and regulations                 行政法规 7#Kn8s   
adverse impact                                 不利影响，负面影响
mL{6L?  
adverse opinion                                反对意见 P{> !5|k  
advisory group                                  咨询组，顾问组 (v
JNHY M  
agency fee                                        代理费，代理费用 Vv=. -&'  
aggregate                                          总计，合计为…… L^?qOylu  
alternation of document and record                 变造文件和记录 KU(&%|;g  
alternative audit procedures                      替代审计程序，备选审计程序 0znR0%~  
amend                                              修改，修订 Ie#Bkw'*  
amortisation                                      摊销 .|fHy  
analytical capacity                             分析能力 s-Tv8goNV  
analytical procedures                               分析性程序 AH7}/Rc  
annual financial statements                        年度会计报表，年度财务报表 XK@E;Rv  
appendix                                          附录，附表 E4/Dr}4  
applicable                                         适用的 Ioa$51&  
applicable laws and regulations                 适用的法规 flbd0NB  
application systems                                  应用系统 <<5(0#y#  
apply consistently                              一贯地执行，一贯地实施 N5 6g+,w%)  
appropriate                                       适当的，合适的； 0IBSRFt$g&  
征用，挪用 z$. 88^  
appropriate authorization                          适当的授权 qfm|@v|De5  
appropriateness of audit evidence                    审计证据的适当性 y??XIsF  
approval                                    批准，核准 ZKTz ,  
assertion                                    (会计报表上的)认定；确认 E*K;H8}s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _A9AEi'.  
asset                                                 资产，财产 &n:.k}/P  
asset restructuring                             资产重组 =-n}[Y}A  
assignment of duties                                 职责的划分 `1fY)d^ZS  
assistant                                     助理，助理人员 e6$WQd`O  
associated company                                 联属公司，联营公司 HQhM'x  
association                                        联合，结合；协会，社团 ;[OH(
!  
assumption                                       假设，假定 I1M%J@Cz  
at a given date                                         在某一特定时日 B W*rIn<?G  
attestation                                         鉴证，公证 "@0]G<H  
attestation service                             鉴证服务 7;wd( 8  
audit adjustment                                审计调整 . 3T3EX|G  
audit areas                                        审计领域 hhc,uJ">!  
audit conclusion                                审计结论 7~.9=I'A  
audit effectiveness                             审计效果 ;85>xHK
 
audit efficiency                                  审计效率 &d^m 1  
audit engagement letter                      审计业务约定书 K1yzD6[eW  
audit evidence                                          审计证据 +VOK%8,p  
audit fee                                    审计费 @`- 4G2IU}  
audit files                                          审计档案 lzVq1@B  
audit findings                                     审计中发现的事项 s9DYi~/,  
audit implementation stage                        审计实施阶段 w_K1]<Q*  
audit mark                                        审计标识
JU&c.p /  
audit materiality                                 审计重要性 )zdQ1
&@  
audit method                                     审计方法 w%jII{@,  
audit objective                                         审计目标，审计目的 -X2Buz8  
audit of financial statements                      会计报表审计，财务报表审计 _F|Ek;y%  
audit opinion                                     审计意见 sS'm !7*(3  
audit period                                      被审计期间，被审计年度
GH$pKB  
audit plan                                          审计计划 R8Fv{7]c  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;"-&1qHN  
audit planning stage                                  审计计划阶段 d|Lj~x|  
audit procedure                                审计程序 ^o&. fQ*  
audit programme                               审计程序表，具体审计计划 ;+
hH  
audit report                                       审计报告 v;D~P a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @Z:l62l=bE  
audit report with a qualified opinion                 有保留意见的审计报告 @Qt{jI!  
audit report with an adverse opinion                否定意见的审计报告 Ne1$ee.NE  
audit report with dual dates                      双重日期审计报告 '!~)?C<  
audit reporting stage                                 审计报告阶段 q(W3i^778  
audit responsibility                                   审计责任 H9Q&tl9  
audit results                                      审计结果 #BH*Z(  
audit risk                                          审计风险 "'?>fe\qG  
audit sampling                                          审计抽样 T'Dv.h  
audit sampling techniques                         审计抽样方法，审计抽样技术 U0P~  
audit strategies                                  审计策略 B>P{A7Q  
audit summary                                         审计总结，审计小结 }y gD3:vN7  
audit team                                         审计小组 DT&@ ^$?  
audit test                                    审计测试 |[b{)s?x  
audit trail                                          审计轨迹 |z^^.d~a0  
audit work                                        审计工作 4zFW-yy  
audit working paper                                 审计工作底稿 N6i Q8P-  
audited financial statement                        审计会计报表，已审计财务报表 gT6jYQ  
Auditing Guidelines (the～)                      审计规范指南 D_zZXbNc  
auditing standards                             审计准则 Wt~BU.  
audit-oriented working paper                          (审计)业务类工作底稿 f x+/C8GK  
authorisation                                     授权 -r]W  
authorisation of transaction                       交易的授权 3eQ&F~S  
availability                                         可获得性 YNsJZnGr8#  
B r$s Qf&=  
balance                                      余额；差额；平衡 4ID5q~  
balance sheet                                    资产负债表 Q
j3EXb  
bank                                                 银行 <x>Mo   
bank account                                    银行账户，银行户头 WOL:IZX%  
bank statement                                 银行对账单 qF;|bF  
barter transaction                              易货交易，以物换物交易 j*r{2f4Rt  
basis of audit                                    审计依据 yEE*B:  
basis of preparation                                (会计报表的)编制基础 )bscBj@  
book of account                               账目，账簿 /aZ`[m2  
borrowing                                         借款，贷款，借债 WCixKYq  
branch                                              分支，分支机构，分店 s|r3Gv|G  
brought forward                                (账户余额等的)承上年，承上期，承上页 PALc;"]O  
budget                                              预算 oe-\ozJ0  
building                                      建筑物；大楼 amY!qg0P*  
business conditions                                  业务情况，经营情况 {&1/ V  
business licence                               (企业等的)营业执照 V)N%WXG  
business relation                                业务关系 svH !1b  
S;`A{Mow  

呵呵，学下，谢谢分享