[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 I"*g-ji0  
　　 uy{mSx?td  
审计词汇英汉对照 2-nL2f!a{p  
   `Q6@,-(3  
A =3lUr<Ze  
Hx2.2A^  
> taT;[Oa  
ability to continue as a going concern               持续经营能力 \p1H" A  
acceptability                                     可接受性，可接受程度 ^dH#n~Wx0  
acceptable level of detection risk                     检查风险的可接受水平 Y[Us"K`  
acceptance of engagement                       接受委托 %stZ'
IX  
accepting the engagement for the first time              首次接受委托 0iqa]Am  
access to asset                                         对资产的接触 vV.'&."g  
according to                                     根据，依据，依照 HH+NNSR
O  
account balance                                账户余额 34U/"+|z  
account for                                       对……进行会计处理，核算；解释 GEfX,9LF&  
accounting                                        会计，会计学 .z7
XYmv  
accounting advisory serve                        会计咨询服务 `ysPEwA|  
accounting firm                                 会计师事务所 x_{ua0BLDf  
accounting information                      会计信息，会计资料 YFOK%7K  
accounting period                             会计期间 )zI<C=])"  
accounting policies                                   会计政策
(:].?o  
accounting professional bodies                 会计职业组织，会计职业团体 sLzcTGa2:z  
accounting records                                   会计记录 ' ^gF  
accounting responsibility                           会计责任 t`+x5*gW  
accounting service                             会计服务 %yJL-6U  
accounting standards                                会计准则 uF9p:FvN8  
Accounting Standards for Business Enterprises       企业会计准则 G+AD &EHV  
accounting system                             会计系统 o\h[K<^> )  
accounting treatment                                会计处理 A_T-]YQ  
accuracy                                    准确性，精确性 ukv _bw  
additional audit procedures                      追加审计程序 No<2+E!  
addressee                                         收件人，收信人 C*Z gjFvB  
Administration of State-owned Assets  (the～)     国有资产管理局 )mxY]W+  
administrative laws and regulations                 行政法规 o+
`W  
adverse impact                                 不利影响，负面影响 lYT}Nc4"="  
adverse opinion                                反对意见 IV_uf  
advisory group                                  咨询组，顾问组 _ZIaEJjH/  
agency fee                                        代理费，代理费用 C9x'yBDv  
aggregate                                          总计，合计为…… Y}'C'PR  
alternation of document and record                 变造文件和记录 I
B /.i(  
alternative audit procedures                      替代审计程序，备选审计程序 ?2OT:/I,  
amend                                              修改，修订 @JE:\   
amortisation                                      摊销 j{>E.F2.  
analytical capacity                             分析能力 PHi'&)|  
analytical procedures                               分析性程序 +cM;d4  
annual financial statements                        年度会计报表，年度财务报表 ?(>7v[=iT  
appendix                                          附录，附表 F}< &@7kF  
applicable                                         适用的 _)p@;vGV  
applicable laws and regulations                 适用的法规 +|r;
t  
application systems                                  应用系统 D; H</5
#Q  
apply consistently                              一贯地执行，一贯地实施 Wt()DG|[  
appropriate                                       适当的，合适的； >BMJA:j  
征用，挪用 l!Z>QE`.S  
appropriate authorization                          适当的授权 [=u8$5/a  
appropriateness of audit evidence                    审计证据的适当性 oh%T4$  
approval                                    批准，核准 t= "EbPE  
assertion                                    (会计报表上的)认定；确认 t#MU2b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rIo`n2  
asset                                                 资产，财产 a+)Yk8%KY  
asset restructuring                             资产重组 yfiRMN"2  
assignment of duties                                 职责的划分 kI]i,v#F  
assistant                                     助理，助理人员 EK_NN<So#  
associated company                                 联属公司，联营公司 G%;XJsFGp  
association                                        联合，结合；协会，社团 })g|r9=  
assumption                                       假设，假定 jWiZ!dtUZ  
at a given date                                         在某一特定时日 ,f0cy\.?  
attestation                                         鉴证，公证 7on$}=%  
attestation service                             鉴证服务 1Ls@|  
audit adjustment                                审计调整 )9##m
Ut'}  
audit areas                                        审计领域 V!3G\*$?  
audit conclusion                                审计结论 Df||#u=n  
audit effectiveness                             审计效果 )"|'=  
audit efficiency                                  审计效率 BR
G1/f d  
audit engagement letter                      审计业务约定书 [ hm/B`t*e  
audit evidence                                          审计证据 35) ]R`f  
audit fee                                    审计费 i|Lir{vW  
audit files                                          审计档案 &E.0!BuqV  
audit findings                                     审计中发现的事项 e%`gD*8  
audit implementation stage                        审计实施阶段 # Fw<R'c  
audit mark                                        审计标识 ,[,+ _A  
audit materiality                                 审计重要性 5oGnPF  
audit method                                     审计方法 pwT|T;j*  
audit objective                                         审计目标，审计目的 (3 8.s:-  
audit of financial statements                      会计报表审计，财务报表审计 u]@``Zb|  
audit opinion                                     审计意见 50rCW)[#  
audit period                                      被审计期间，被审计年度 TGdD7n&Ehh  
audit plan                                          审计计划 0?BT*  
audit planning                                    编制审计计划，制定审计计划，审计计划 Of7j~kdh83  
audit planning stage                                  审计计划阶段 yC =5/wy`  
audit procedure                                审计程序 0@C`QW%m  
audit programme                               审计程序表，具体审计计划 J;+tQ8,AP  
audit report                                       审计报告 GuQ3$B3j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 37?%xQ!  
audit report with a qualified opinion                 有保留意见的审计报告 !ceuljd]  
audit report with an adverse opinion                否定意见的审计报告 }di)4=U9  
audit report with dual dates                      双重日期审计报告 _jy*`$"q(  
audit reporting stage                                 审计报告阶段 ;dRTr *  
audit responsibility                                   审计责任 ,COSpq]6  
audit results                                      审计结果 J^hj R%H  
audit risk                                          审计风险 #E5Sc\,  
audit sampling                                          审计抽样 qeQTW@6 F  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~PHAC @pU  
audit strategies                                  审计策略 R)Wv
U4+U  
audit summary                                         审计总结，审计小结 &?9p\oY[  
audit team                                         审计小组 7F4$k4r<  
audit test                                    审计测试 -x_b^)x~b7  
audit trail                                          审计轨迹 E+dr\Xhv  
audit work                                        审计工作 w?Nvm?_]  
audit working paper                                 审计工作底稿 K*'(;1AiW  
audited financial statement                        审计会计报表，已审计财务报表 %.pX!jL  
Auditing Guidelines (the～)                      审计规范指南 ~/!Zh  
auditing standards                             审计准则 A~
\:}PN  
audit-oriented working paper                          (审计)业务类工作底稿 7Nh6 `  
authorisation                                     授权 L

=D d`  
authorisation of transaction                       交易的授权 RxAWX?9Z  
availability                                         可获得性 G<4H~1?P  
B IxYuJpi  
balance                                      余额；差额；平衡 kFHqQsaG  
balance sheet                                    资产负债表 !a[ voUS  
bank                                                 银行 AQ32rJT8c`  
bank account                                    银行账户，银行户头 N
j %!N  
bank statement                                 银行对账单 ul(1)q^  
barter transaction                              易货交易，以物换物交易 9TO  
basis of audit                                    审计依据 "6Nma)8  
basis of preparation                                (会计报表的)编制基础 .Ig`v  
book of account                               账目，账簿 0jrcXN~  
borrowing                                         借款，贷款，借债 1zGEf&rv:  
branch                                              分支，分支机构，分店
kej@,8  
brought forward                                (账户余额等的)承上年，承上期，承上页 o83HR[
 
budget                                              预算 JZD27[b
 
building                                      建筑物；大楼 $T^O38$  
business conditions                                  业务情况，经营情况 }z,4IHNn  
business licence                               (企业等的)营业执照 bo$xonV@y  
business relation                                业务关系 Z]1~9:7ap  
qK:
.j  

呵呵，学下，谢谢分享