[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 :&`,T.N.vK  
　　 7Q>bJ Ek7  
审计词汇英汉对照 bSgdVP-  
   He)
vl.  
A tLSM]Q  
~.&PQE$DF  
/0z#0gNp  
ability to continue as a going concern               持续经营能力 4D=^24f`0  
acceptability                                     可接受性，可接受程度 + C'<*  
acceptable level of detection risk                     检查风险的可接受水平 nXM[#~  
acceptance of engagement                       接受委托 B:rzM:BQ  
accepting the engagement for the first time              首次接受委托 W!B\VB  
access to asset                                         对资产的接触 9:JQ*O$  
according to                                     根据，依据，依照 /5N`Euw
 
account balance                                账户余额 _>RTefL5  
account for                                       对……进行会计处理，核算；解释 D/&nEMp6  
accounting                                        会计，会计学 KybrSa  
accounting advisory serve                        会计咨询服务 \$W\[s 4I  
accounting firm                                 会计师事务所 lOEB ,/P  
accounting information                      会计信息，会计资料 }UX0 eI4  
accounting period                             会计期间 MHPh!  
accounting policies                                   会计政策 EK2mJCC|  
accounting professional bodies                 会计职业组织，会计职业团体 gn)>(MG  
accounting records                                   会计记录 H7CWAQPfj  
accounting responsibility                           会计责任 =g{Hs1W  
accounting service                             会计服务 Zonr/sA~  
accounting standards                                会计准则 4zhg#  
Accounting Standards for Business Enterprises       企业会计准则 s _#6^_  
accounting system                             会计系统 >SHP,><H/  
accounting treatment                                会计处理 > JP}OS  
accuracy                                    准确性，精确性 1+v!)Y>Z&  
additional audit procedures                      追加审计程序 `EWQ>m+  
addressee                                         收件人，收信人 vocWV/  
Administration of State-owned Assets  (the～)     国有资产管理局 k7)<3f3&S.  
administrative laws and regulations                 行政法规 RfQ*`^D  
adverse impact                                 不利影响，负面影响 6rBP,\m  
adverse opinion                                反对意见 R "qt}4m  
advisory group                                  咨询组，顾问组 ZW%;"5uVm)  
agency fee                                        代理费，代理费用 ;5&=I|xqe  
aggregate                                          总计，合计为…… |32uC3?o  
alternation of document and record                 变造文件和记录 &F~97F)A)  
alternative audit procedures                      替代审计程序，备选审计程序 bzyy;`;6Q~  
amend                                              修改，修订 s_ %LU:WC  
amortisation                                      摊销 71G\b|5  
analytical capacity                             分析能力 0 mR^%+~  
analytical procedures                               分析性程序 Lk2;\D>  
annual financial statements                        年度会计报表，年度财务报表 Ctx{rf_~  
appendix                                          附录，附表 0S#T}ITm4Z  
applicable                                         适用的 c"
oJcp  
applicable laws and regulations                 适用的法规 -9;XNp  
application systems                                  应用系统 kzmw1*J  
apply consistently                              一贯地执行，一贯地实施 SQ-CdpT<  
appropriate                                       适当的，合适的； l5FKw;=K}:  
征用，挪用 B\\M%!a>  
appropriate authorization                          适当的授权 MnTqWC90  
appropriateness of audit evidence                    审计证据的适当性 R 6 -RH7.  
approval                                    批准，核准 ,pIaYU{D  
assertion                                    (会计报表上的)认定；确认 mGh8/Xt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |-`-zo4z  
asset                                                 资产，财产 >)bn #5  
asset restructuring                             资产重组 ,'%*z  
assignment of duties                                 职责的划分 FZ5 Ad&".@  
assistant                                     助理，助理人员 HQGH7<=Om  
associated company                                 联属公司，联营公司 >l^[73,]L  
association                                        联合，结合；协会，社团 `M!'PMX  
assumption                                       假设，假定 6kHuKxY,  
at a given date                                         在某一特定时日 JnPwqIF1  
attestation                                         鉴证，公证 :aR_f`KMm  
attestation service                             鉴证服务 @umn#*  
audit adjustment                                审计调整 -cgMf\YF  
audit areas                                        审计领域 @me ( pn D  
audit conclusion                                审计结论 ^?S 
lM  
audit effectiveness                             审计效果 n!h952"  
audit efficiency                                  审计效率 7_`_iymR  
audit engagement letter                      审计业务约定书 9a]JQ  
audit evidence                                          审计证据 ONMR2J(   
audit fee                                    审计费 AZva  
audit files                                          审计档案 />O.U?  
audit findings                                     审计中发现的事项 _-z ;  
audit implementation stage                        审计实施阶段 z_%}F':
 
audit mark                                        审计标识 #Yx /ubg6  
audit materiality                                 审计重要性 bA07zI2  
audit method                                     审计方法 |?\2F   
audit objective                                         审计目标，审计目的 P\&n0C~  
audit of financial statements                      会计报表审计，财务报表审计 =\gK<Xh  
audit opinion                                     审计意见 +,UuJ6[n  
audit period                                      被审计期间，被审计年度 x,Z:12H0  
audit plan                                          审计计划 vz^=o'  
audit planning                                    编制审计计划，制定审计计划，审计计划 $KPf[JvQ  
audit planning stage                                  审计计划阶段 &W%fsy<  
audit procedure                                审计程序 !RwMUnp  
audit programme                               审计程序表，具体审计计划 Cf.(/5X  
audit report                                       审计报告 Rts.jm>[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z'}z4^35,  
audit report with a qualified opinion                 有保留意见的审计报告 Q& vU|y  
audit report with an adverse opinion                否定意见的审计报告 BHR(B]EI  
audit report with dual dates                      双重日期审计报告 P.3kcZ   
audit reporting stage                                 审计报告阶段 b q8nV  
audit responsibility                                   审计责任 eKe[]/}e9  
audit results                                      审计结果 gW ^0A)5  
audit risk                                          审计风险 USV;j%U4*  
audit sampling                                          审计抽样 RY
]jY | E  
audit sampling techniques                         审计抽样方法，审计抽样技术 YbJB.;qK  
audit strategies                                  审计策略 oT- Y  
audit summary                                         审计总结，审计小结 @Uqcym.  
audit team                                         审计小组 @wh-.MD  
audit test                                    审计测试 U/jCM?~  
audit trail                                          审计轨迹 8xx2+  
audit work                                        审计工作 R]NCD*~  
audit working paper                                 审计工作底稿 mV|Z5=f  
audited financial statement                        审计会计报表，已审计财务报表 Yq%r\[%*  
Auditing Guidelines (the～)                      审计规范指南 =~'y'K]  
auditing standards                             审计准则 &G_XgQsg{  
audit-oriented working paper                          (审计)业务类工作底稿 }*VRj; ff  
authorisation                                     授权 ,yTT,)@<  
authorisation of transaction                       交易的授权 9n;6;K#   
availability                                         可获得性 g3c,x kaO  
B cD9.L  
balance                                      余额；差额；平衡 vY]7oX+  
balance sheet                                    资产负债表 @VnK/5opS  
bank                                                 银行 :U6Q==B$_  
bank account                                    银行账户，银行户头 4K$_d,4`U  
bank statement                                 银行对账单 s\.\z[1  
barter transaction                              易货交易，以物换物交易 wcL|{rUXba  
basis of audit                                    审计依据 vgN%vw pL  
basis of preparation                                (会计报表的)编制基础 y)T|1)  
book of account                               账目，账簿 7w?N-Q$y  
borrowing                                         借款，贷款，借债 V BjA$.  
branch                                              分支，分支机构，分店 CzI/Z+\  
brought forward                                (账户余额等的)承上年，承上期，承上页 +krDmU9(  
budget                                              预算 k.wm{d]J  
building                                      建筑物；大楼 R@2*Lgxz~  
business conditions                                  业务情况，经营情况 :</KgR0I  
business licence                               (企业等的)营业执照 aA-
s{af  
business relation                                业务关系 R!2E`^{Wl  
DS=Dg@y  

呵呵，学下，谢谢分享