[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 kOL'|GgK  
　　 YB(Gk;]  
审计词汇英汉对照 hT g<*  
   vGy8Qu>  
A L1{GL #qV  
6xK[34~6  
?~e
3&ux  
ability to continue as a going concern               持续经营能力 `:NaEF?Sj  
acceptability                                     可接受性，可接受程度 !YL..fb  
acceptable level of detection risk                     检查风险的可接受水平 G6 0S|d  
acceptance of engagement                       接受委托 `)iY}Iu  
accepting the engagement for the first time              首次接受委托 J:*-gwv9*m  
access to asset                                         对资产的接触 7, } $u  
according to                                     根据，依据，依照 o{qr!*_3  
account balance                                账户余额 }yn0IWVa  
account for                                       对……进行会计处理，核算；解释 tRb]7 z  
accounting                                        会计，会计学 =wWpP-J&  
accounting advisory serve                        会计咨询服务 :M3 oUE{  
accounting firm                                 会计师事务所 0|4%4Mt  
accounting information                      会计信息，会计资料 uN*KHE+h  
accounting period                             会计期间 d*8 $>GA  
accounting policies                                   会计政策 OR1DYHHT/1  
accounting professional bodies                 会计职业组织，会计职业团体 #N(= 3Cj  
accounting records                                   会计记录 ;*TIM%6#  
accounting responsibility                           会计责任 /6uT6G+(z}  
accounting service                             会计服务 gmKGy@]
 
accounting standards                                会计准则 CqMhk  
Accounting Standards for Business Enterprises       企业会计准则 g#]" hn  
accounting system                             会计系统 5|0,X<
&  
accounting treatment                                会计处理 S{t+
>/  
accuracy                                    准确性，精确性 |077Sf|  
additional audit procedures                      追加审计程序 <*ZJaBwWU~  
addressee                                         收件人，收信人 `:8J46or  
Administration of State-owned Assets  (the～)     国有资产管理局 ?Ea;J0V  
administrative laws and regulations                 行政法规 +d}E&=p_  
adverse impact                                 不利影响，负面影响 7w:ef0S  
adverse opinion                                反对意见 d_UN
0YT<  
advisory group                                  咨询组，顾问组 #AkV/1Y  
agency fee                                        代理费，代理费用 ^ 2GHe<Y  
aggregate                                          总计，合计为…… z}Q wP ~Z  
alternation of document and record                 变造文件和记录 -&x2&WE'  
alternative audit procedures                      替代审计程序，备选审计程序 94uNI8  
amend                                              修改，修订 ,_aM`%q?Fj  
amortisation                                      摊销 Ix@&$!'k  
analytical capacity                             分析能力 9_ s6l  
analytical procedures                               分析性程序 hd\gH^wk  
annual financial statements                        年度会计报表，年度财务报表 zLs|tJOVp  
appendix                                          附录，附表 g6@Fp7T  
applicable                                         适用的 \6n!3FLl  
applicable laws and regulations                 适用的法规 {^
mNJ  
application systems                                  应用系统 iXu]e;6  
apply consistently                              一贯地执行，一贯地实施 fqX"Lus `=  
appropriate                                       适当的，合适的； 3`d
}~v{  
征用，挪用 Y?CCD4"qn  
appropriate authorization                          适当的授权 y zw mT  
appropriateness of audit evidence                    审计证据的适当性 ^'CPM6J  
approval                                    批准，核准 jUv!9Y}F  
assertion                                    (会计报表上的)认定；确认 Q?ahr~qo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >z;[2n'  
asset                                                 资产，财产 2]GdD*  
asset restructuring                             资产重组 OaJB=J%  
assignment of duties                                 职责的划分 'j^xbikr  
assistant                                     助理，助理人员 (Fq5I Gs  
associated company                                 联属公司，联营公司 x";w%  
association                                        联合，结合；协会，社团 ZUz ^!d  
assumption                                       假设，假定 _{t9 x\=  
at a given date                                         在某一特定时日 9CA^B 2u  
attestation                                         鉴证，公证 />¬$>  
attestation service                             鉴证服务 !TZhQiorC  
audit adjustment                                审计调整 N8qDdr9p?c  
audit areas                                        审计领域 !CXt*/~  
audit conclusion                                审计结论 yKYUsp  
audit effectiveness                             审计效果 ~!s-o|N_\  
audit efficiency                                  审计效率 ur :i)~wXn  
audit engagement letter                      审计业务约定书 ,fK3ZC  
audit evidence                                          审计证据 {Q+gZcu  
audit fee                                    审计费 Fc~'TBf,,`  
audit files                                          审计档案 &PkLp4mQ  
audit findings                                     审计中发现的事项 +iRq8aS_  
audit implementation stage                        审计实施阶段 TG}*5Z`  
audit mark                                        审计标识 b'VV'+|  
audit materiality                                 审计重要性 IG(?xf\C  
audit method                                     审计方法 h
\plQ[T  
audit objective                                         审计目标，审计目的 JnHo9K2.  
audit of financial statements                      会计报表审计，财务报表审计 A7(hw~+@  
audit opinion                                     审计意见 a QI^^$9g  
audit period                                      被审计期间，被审计年度 o]nw0q?  
audit plan                                          审计计划 "UEv&mQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 <%xS{!'}  
audit planning stage                                  审计计划阶段 hN['7:bQ  
audit procedure                                审计程序 fLV"T_rk  
audit programme                               审计程序表，具体审计计划 *f,DhT/P  
audit report                                       审计报告 M?=;JJ:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h;=6VgXZ  
audit report with a qualified opinion                 有保留意见的审计报告 d,8mY/S>w  
audit report with an adverse opinion                否定意见的审计报告 ? uYu`Ojzr  
audit report with dual dates                      双重日期审计报告 66^ycZCH  
audit reporting stage                                 审计报告阶段 763+uFx^  
audit responsibility                                   审计责任 +?p.?I  
audit results                                      审计结果 jTLSdul+  
audit risk                                          审计风险 +C1QY'
>I  
audit sampling                                          审计抽样 lKEkXO  
audit sampling techniques                         审计抽样方法，审计抽样技术 -n'F v@U  
audit strategies                                  审计策略 |_omr&[_  
audit summary                                         审计总结，审计小结 }g$(+1g  
audit team                                         审计小组 V([~r,  
audit test                                    审计测试 sXd8rj:o  
audit trail                                          审计轨迹 kId n6 Wx,  
audit work                                        审计工作 5K|"\  
audit working paper                                 审计工作底稿 n}s~+USZX  
audited financial statement                        审计会计报表，已审计财务报表 K}6d
g<  
Auditing Guidelines (the～)                      审计规范指南 )'*5R<#  
auditing standards                             审计准则 b;)~wU=  
audit-oriented working paper                          (审计)业务类工作底稿 0afei4i~N  
authorisation                                     授权 (`? y2n)~W  
authorisation of transaction                       交易的授权 rDm 'Z>nTf  
availability                                         可获得性 #Rg|BfV-  
B *^([ ~[  
balance                                      余额；差额；平衡 + >cBVx6  
balance sheet                                    资产负债表 %,hV[[@.  
bank                                                 银行 :s s,Hl  
bank account                                    银行账户，银行户头 C>[Uvc  
bank statement                                 银行对账单 0rGSH*(  
barter transaction                              易货交易，以物换物交易 #2`D`>7456  
basis of audit                                    审计依据 )5|I_PXB  
basis of preparation                                (会计报表的)编制基础 C/(M"j  M  
book of account                               账目，账簿 ~+Z{Q25R  
borrowing                                         借款，贷款，借债 wH~kTU2br  
branch                                              分支，分支机构，分店 w[6J `
 
brought forward                                (账户余额等的)承上年，承上期，承上页 l2;CQ7  
budget                                              预算 H3Se={5h\A  
building                                      建筑物；大楼 -Ij&  
business conditions                                  业务情况，经营情况 ?|:BuHkT  
business licence                               (企业等的)营业执照 f]7M'sy|  
business relation                                业务关系 hDV20&hq  
z5W@`=D  

呵呵，学下，谢谢分享