[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 7+p=4i^@Zs  
　　 oY%NDTVN  
审计词汇英汉对照 a U*cw
R  
    F_%&,"$  
A FU~:9EEx  
k!,&L$sG  
t5za$kW'&  
ability to continue as a going concern               持续经营能力 ~|)'vK8W  
acceptability                                     可接受性，可接受程度 +l$BUX  
acceptable level of detection risk                     检查风险的可接受水平 C@ z^{Z+  
acceptance of engagement                       接受委托 r(qU~re'  
accepting the engagement for the first time              首次接受委托 RIl +QA  
access to asset                                         对资产的接触 hI1}^;  
according to                                     根据，依据，依照 w+owx(mN@  
account balance                                账户余额 xBcE>^{1.  
account for                                       对……进行会计处理，核算；解释 m]U`7!  
accounting                                        会计，会计学 l<nL8/5{<  
accounting advisory serve                        会计咨询服务 '%9e8C|  
accounting firm                                 会计师事务所 G_x<2E"d  
accounting information                      会计信息，会计资料 V`"A|Y  
accounting period                             会计期间 >H?{=H+/#  
accounting policies                                   会计政策 :u53zX[v  
accounting professional bodies                 会计职业组织，会计职业团体 J4ltHk.|  
accounting records                                   会计记录 2V#(1Hc!  
accounting responsibility                           会计责任 JuT~~Z  
accounting service                             会计服务 jz;"]k  
accounting standards                                会计准则 .qBf`T;  
Accounting Standards for Business Enterprises       企业会计准则 Ik4U+
'z6  
accounting system                             会计系统 ;HeUD5Nt6F  
accounting treatment                                会计处理 /g!', r,  
accuracy                                    准确性，精确性 V"@]PI pr  
additional audit procedures                      追加审计程序 vN%SN>=L<  
addressee                                         收件人，收信人 %<8lLRl  
Administration of State-owned Assets  (the～)     国有资产管理局 3Ga!)  
administrative laws and regulations                 行政法规 poYO  
adverse impact                                 不利影响，负面影响 Wf=D'6w  
adverse opinion                                反对意见 G u-#wv5@  
advisory group                                  咨询组，顾问组 xV4 #_1(  
agency fee                                        代理费，代理费用 50.cMms  
aggregate                                          总计，合计为……
.5zqpm  
alternation of document and record                 变造文件和记录 V1j5jjck  
alternative audit procedures                      替代审计程序，备选审计程序 n_51-^*z  
amend                                              修改，修订  um[nz  
amortisation                                      摊销 ~sSlfQWMzy  
analytical capacity                             分析能力 jdGoPa\  
analytical procedures                               分析性程序 $>;U^-#3  
annual financial statements                        年度会计报表，年度财务报表 Hinz6k6!  
appendix                                          附录，附表 G_~w0r#  
applicable                                         适用的 bi bjFg  
applicable laws and regulations                 适用的法规 !(soMv  
application systems                                  应用系统 O#E]a<N`  
apply consistently                              一贯地执行，一贯地实施 h+!Ld^'c  
appropriate                                       适当的，合适的； afcI5w;>}  
征用，挪用 8rXu^  
appropriate authorization                          适当的授权 Bp`?inKBOd  
appropriateness of audit evidence                    审计证据的适当性 %_!YonRY|X  
approval                                    批准，核准 Z`23z(+  
assertion                                    (会计报表上的)认定；确认 :U>o;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MGd 7Ont  
asset                                                 资产，财产 &JM|u ww?1  
asset restructuring                             资产重组 dw8Ce8W  
assignment of duties                                 职责的划分 ;k<g#She  
assistant                                     助理，助理人员 sV+/JDl  
associated company                                 联属公司，联营公司 gjJ?*N[  
association                                        联合，结合；协会，社团 kckWBL  
assumption                                       假设，假定 V&E)4KBOs  
at a given date                                         在某一特定时日 PG8|w[V1"  
attestation                                         鉴证，公证
lUd/^u`  
attestation service                             鉴证服务 H\7Qf8s|{  
audit adjustment                                审计调整 vl <W`)'  
audit areas                                        审计领域 G_{x)@  
audit conclusion                                审计结论 MS-}IHO  
audit effectiveness                             审计效果 aCe<*;b@  
audit efficiency                                  审计效率 F`;oe[wf k  
audit engagement letter                      审计业务约定书 T<"Hh.h  
audit evidence                                          审计证据 N*N@wJy:5  
audit fee                                    审计费 {i)k#`  
audit files                                          审计档案 hTZaI*  
audit findings                                     审计中发现的事项 yT<yy>J9l#  
audit implementation stage                        审计实施阶段 C# `VVtei  
audit mark                                        审计标识 NuKktQd  
audit materiality                                 审计重要性 *wcb5p  
audit method                                     审计方法 mYf7?I~  
audit objective                                         审计目标，审计目的 n0:Y*Op  
audit of financial statements                      会计报表审计，财务报表审计 F'DO46  
audit opinion                                     审计意见 FV>LD% uu  
audit period                                      被审计期间，被审计年度 .V9/0  
audit plan                                          审计计划 %Uj7g>  
audit planning                                    编制审计计划，制定审计计划，审计计划 5 iUT#  
audit planning stage                                  审计计划阶段 9pD=E>4?#  
audit procedure                                审计程序 &{?*aK&%3l  
audit programme                               审计程序表，具体审计计划 TOp|Qt n  
audit report                                       审计报告 E`3yf9"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lV/-jkR  
audit report with a qualified opinion                 有保留意见的审计报告 gwtR<2,p  
audit report with an adverse opinion                否定意见的审计报告 tY^MP5*  
audit report with dual dates                      双重日期审计报告 1-4iy_d  
audit reporting stage                                 审计报告阶段 gf()NfUvRH  
audit responsibility                                   审计责任 7KOM,FWKe  
audit results                                      审计结果 ?r"'JO.w  
audit risk                                          审计风险 $bRakF1'S  
audit sampling                                          审计抽样 3>Ts7 wM  
audit sampling techniques                         审计抽样方法，审计抽样技术 AOhfQ:E 4  
audit strategies                                  审计策略 JyY-@GF  
audit summary                                         审计总结，审计小结 s+;J`_M  
audit team                                         审计小组 ]p/f@j?LU  
audit test                                    审计测试 r]p 0O(  
audit trail                                          审计轨迹 6\ g-KO  
audit work                                        审计工作 3A'vq2beM  
audit working paper                                 审计工作底稿 |X/
QSL  
audited financial statement                        审计会计报表，已审计财务报表 vs-%J6}G  
Auditing Guidelines (the～)                      审计规范指南 ,C%fA>?UF8  
auditing standards                             审计准则 qi7(RL_
N  
audit-oriented working paper                          (审计)业务类工作底稿  ~{7/v  
authorisation                                     授权 T >XnVK  
authorisation of transaction                       交易的授权 w,fA-*bZ 0  
availability                                         可获得性 5(0f"zY  
B 1Uzsw  
balance                                      余额；差额；平衡 ;Ll/rJ:*  
balance sheet                                    资产负债表 8.4
1EKr2  
bank                                                 银行 ]3Z?Q  
bank account                                    银行账户，银行户头 .}W#YN$  
bank statement                                 银行对账单 m%Ah]x;  
barter transaction                              易货交易，以物换物交易 Te=[tx~x  
basis of audit                                    审计依据  B@Acm  
basis of preparation                                (会计报表的)编制基础 f$Fa*O-  
book of account                               账目，账簿 CPssk,q~C  
borrowing                                         借款，贷款，借债 / 4
P+  
branch                                              分支，分支机构，分店 B]Vnu7  
brought forward                                (账户余额等的)承上年，承上期，承上页 byz2u  
budget                                              预算 ,f ..46G  
building                                      建筑物；大楼 0J-]  
business conditions                                  业务情况，经营情况 dLb9p"EE#  
business licence                               (企业等的)营业执照 "LyMw){  
business relation                                业务关系 OU&esw
W  
o RT<h  

呵呵，学下，谢谢分享