[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 4*`AYx(  
　　 Z--A:D>  
审计词汇英汉对照 Fx@ovI- 5  
   !x E/  
A ]n\Qa  
EWb'#+BP  
a*hWODYn  
ability to continue as a going concern               持续经营能力 xX !`0T7Y  
acceptability                                     可接受性，可接受程度 ol[sX=5 *  
acceptable level of detection risk                     检查风险的可接受水平 Etj0k} A  
acceptance of engagement                       接受委托 Oc,E\~  
accepting the engagement for the first time              首次接受委托 b(E}W2-t  
access to asset                                         对资产的接触 W?>C$_p C  
according to                                     根据，依据，依照 a-\M)}T  
account balance                                账户余额 z`Jcpt  
account for                                       对……进行会计处理，核算；解释 m{v*\e7
P  
accounting                                        会计，会计学 g)3HVAT  
accounting advisory serve                        会计咨询服务 Yg<L pjq5X  
accounting firm                                 会计师事务所 mRurGa

R  
accounting information                      会计信息，会计资料 i]cD{hv  
accounting period                             会计期间
_ww>u""B~  
accounting policies                                   会计政策 ~vbyX  
accounting professional bodies                 会计职业组织，会计职业团体 pftnFOLO  
accounting records                                   会计记录 04j]W]8#  
accounting responsibility                           会计责任 S|jE1v"L  
accounting service                             会计服务 21T#NYfew  
accounting standards                                会计准则 i?3~Gog  
Accounting Standards for Business Enterprises       企业会计准则 aAbK{=/y_!  
accounting system                             会计系统 yv;KKQ
  
accounting treatment                                会计处理 JI3x^[(Z  
accuracy                                    准确性，精确性 ?lPn{oB9"  
additional audit procedures                      追加审计程序 |&oTxx$S  
addressee                                         收件人，收信人 gh?3[q6  
Administration of State-owned Assets  (the～)     国有资产管理局 6*aU^#Hz6  
administrative laws and regulations                 行政法规 w=QlQ\  
adverse impact                                 不利影响，负面影响 /g`!Zn8a  
adverse opinion                                反对意见 WR.>?IG2E  
advisory group                                  咨询组，顾问组 cb3Q{.-.#  
agency fee                                        代理费，代理费用 3LkcK1x.  
aggregate                                          总计，合计为…… mEZHrr J  
alternation of document and record                 变造文件和记录 q\$k'(k>35  
alternative audit procedures                      替代审计程序，备选审计程序 QomihQnc  
amend                                              修改，修订 d}w}VL8l  
amortisation                                      摊销 mXPA1#qo  
analytical capacity                             分析能力 Pf:;iXH?  
analytical procedures                               分析性程序 8}?wi[T  
annual financial statements                        年度会计报表，年度财务报表 v[2N-  
appendix                                          附录，附表 `DFo:w!k  
applicable                                         适用的 +:_;K_h  
applicable laws and regulations                 适用的法规  FKH_o  
application systems                                  应用系统 2CF5qn}T  
apply consistently                              一贯地执行，一贯地实施 Wt M1nnJp  
appropriate                                       适当的，合适的； KaIkO8Dq0  
征用，挪用 dFl8'D  
appropriate authorization                          适当的授权 . #FJM2Xk  
appropriateness of audit evidence                    审计证据的适当性 <~Oy3#{  
approval                                    批准，核准 V q[4RAd^P  
assertion                                    (会计报表上的)认定；确认 ?Q[b1:;Lm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tch;_7?  
asset                                                 资产，财产 8Q(A1U  
asset restructuring                             资产重组 u- }@^Y$M  
assignment of duties                                 职责的划分 tuslkOE#  
assistant                                     助理，助理人员 .Cu0G1  
associated company                                 联属公司，联营公司 3^,p$D<T:,  
association                                        联合，结合；协会，社团 N[zR%(YS  
assumption                                       假设，假定 CklIrD{  
at a given date                                         在某一特定时日 =.]{OT  
attestation                                         鉴证，公证 @b9qBJfQ  
attestation service                             鉴证服务 ?dyt!>C  
audit adjustment                                审计调整 LL_@nvu}M  
audit areas                                        审计领域 { V$}qa{P  
audit conclusion                                审计结论 Y_FQB K U  
audit effectiveness                             审计效果 v[\Z^pccgj  
audit efficiency                                  审计效率 emMk*l,  
audit engagement letter                      审计业务约定书 n#S?fsQN  
audit evidence                                          审计证据 %w;
wQ_  
audit fee                                    审计费 +[` )t/  
audit files                                          审计档案 Rr0]~2R  
audit findings                                     审计中发现的事项 1l s8h  
audit implementation stage                        审计实施阶段 ~[Z(6yX  
audit mark                                        审计标识 hiEosI C  
audit materiality                                 审计重要性 "#.L\p{Zy  
audit method                                     审计方法 A\})H  
audit objective                                         审计目标，审计目的 2t;3_C  
audit of financial statements                      会计报表审计，财务报表审计 # ('GGzL6c  
audit opinion                                     审计意见 J6mUU3F9f  
audit period                                      被审计期间，被审计年度 L>n^Q:M  
audit plan                                          审计计划 zmhAeblA  
audit planning                                    编制审计计划，制定审计计划，审计计划 nH
}V:C  
audit planning stage                                  审计计划阶段 |,T "_R_K  
audit procedure                                审计程序
AHzm9U @  
audit programme                               审计程序表，具体审计计划 w:9M6+mM^  
audit report                                       审计报告 b(~#CHg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~cf
)wrP  
audit report with a qualified opinion                 有保留意见的审计报告 p{x6BVw?>  
audit report with an adverse opinion                否定意见的审计报告 ETm:KbS  
audit report with dual dates                      双重日期审计报告 ao"Z%#Jb~  
audit reporting stage                                 审计报告阶段 7|k2~\@q  
audit responsibility                                   审计责任 b Q-n<Lx  
audit results                                      审计结果 v.53fx  
audit risk                                          审计风险 ?L"x>$  
audit sampling                                          审计抽样 e>Dux  
audit sampling techniques                         审计抽样方法，审计抽样技术 y/>Nx7C0=2  
audit strategies                                  审计策略 ma6Wr !J  
audit summary                                         审计总结，审计小结 }O\g<ke:u  
audit team                                         审计小组 5`QfysR5  
audit test                                    审计测试 7#j9"*
 
audit trail                                          审计轨迹 ddY-F }z~  
audit work                                        审计工作 \j4!dOGZ  
audit working paper                                 审计工作底稿 44pVZ5c  
audited financial statement                        审计会计报表，已审计财务报表 Y=@iD\u  
Auditing Guidelines (the～)                      审计规范指南 k- exqM2x=  
auditing standards                             审计准则 8l<~zIoO  
audit-oriented working paper                          (审计)业务类工作底稿 75iudki  
authorisation                                     授权 \[ W`hhJ  
authorisation of transaction                       交易的授权 Gh}* <X;N  
availability                                         可获得性 G+tzp&G@  
B I5E5,{  
balance                                      余额；差额；平衡 uT YG/O  
balance sheet                                    资产负债表 I7C+XUQkQ  
bank                                                 银行 p7L6~I N  
bank account                                    银行账户，银行户头 C't%e  
bank statement                                 银行对账单 y!x-R!3  
barter transaction                              易货交易，以物换物交易 ~ujg250.L  
basis of audit                                    审计依据 = gcZRoL  
basis of preparation                                (会计报表的)编制基础 X7SSTcA  
book of account                               账目，账簿 *-'`Ea  
borrowing                                         借款，贷款，借债 u4x J-Vu  
branch                                              分支，分支机构，分店 t&-c?&FO\;  
brought forward                                (账户余额等的)承上年，承上期，承上页 xR;z!Tg)  
budget                                              预算 Q'[~$~&`  
building                                      建筑物；大楼 9y*(SDF  
business conditions                                  业务情况，经营情况 +!t *LSF  
business licence                               (企业等的)营业执照 ltHuN;C\  
business relation                                业务关系 h1#l12k^'  
=H"%{VeC5  

呵呵，学下，谢谢分享