[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 = 9!|%j  
　　 +R2+?v6  
审计词汇英汉对照 3j7Na#<tL3  
   Z{}+7P  
A b!4Z~d0=  
PJF1+I.%c#  
/e;E+   
ability to continue as a going concern               持续经营能力 3C gmZ7[  
acceptability                                     可接受性，可接受程度 OPuty/^!Gw  
acceptable level of detection risk                     检查风险的可接受水平 KX
f(v4  
acceptance of engagement                       接受委托 Zg&o][T  
accepting the engagement for the first time              首次接受委托 O|AY2QH\  
access to asset                                         对资产的接触 ]|_UpP8EP  
according to                                     根据，依据，依照 ^xX1G_{  
account balance                                账户余额 )}$]~ f4R  
account for                                       对……进行会计处理，核算；解释 2|A?9aE%0  
accounting                                        会计，会计学 Ay@/{RZz  
accounting advisory serve                        会计咨询服务 @%"r69\  
accounting firm                                 会计师事务所 ('z:XW96  
accounting information                      会计信息，会计资料 Y(&rlL(sPK  
accounting period                             会计期间 "lRxatM  
accounting policies                                   会计政策 -, uT8'  
accounting professional bodies                 会计职业组织，会计职业团体 3}2;*:p4Y  
accounting records                                   会计记录 _$KEE|9  
accounting responsibility                           会计责任 $d*PY_  
accounting service                             会计服务 #b9V&/ln  
accounting standards                                会计准则 (Xl+Zi>\{  
Accounting Standards for Business Enterprises       企业会计准则 {,B.OM)J  
accounting system                             会计系统 y>>)Yo&|  
accounting treatment                                会计处理 ,L=lg,lH^  
accuracy                                    准确性，精确性 ?mHu eX  
additional audit procedures                      追加审计程序 \GPTGi5A  
addressee                                         收件人，收信人 8o i{%C&-  
Administration of State-owned Assets  (the～)     国有资产管理局 l:+$Ks  
administrative laws and regulations                 行政法规 zJ30ZY:  
adverse impact                                 不利影响，负面影响 (L*<CV  
adverse opinion                                反对意见 #.
{ddY{  
advisory group                                  咨询组，顾问组 Q9Vj8JO"{  
agency fee                                        代理费，代理费用  WH_ W:  
aggregate                                          总计，合计为……  az[#q  
alternation of document and record                 变造文件和记录 O>"T*   
alternative audit procedures                      替代审计程序，备选审计程序 cD t|v~  
amend                                              修改，修订 4rLc] >  
amortisation                                      摊销 zF@[S  
analytical capacity                             分析能力 H`s[=Y,m  
analytical procedures                               分析性程序 fTt\
@"V  
annual financial statements                        年度会计报表，年度财务报表 VG_xN
M  
appendix                                          附录，附表 4_
-L1WH  
applicable                                         适用的 u7SC_3R  
applicable laws and regulations                 适用的法规 O7oq1JI]Y  
application systems                                  应用系统 VwKfM MI8  
apply consistently                              一贯地执行，一贯地实施 ~ycWcZi>  
appropriate                                       适当的，合适的； 3el/,v|qj  
征用，挪用 w7c0j If{  
appropriate authorization                          适当的授权 twhT6wz"  
appropriateness of audit evidence                    审计证据的适当性 AC*SmQ\>!  
approval                                    批准，核准 y3':x[d  
assertion                                    (会计报表上的)认定；确认 \M;cF"e-S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J1w,;T\55  
asset                                                 资产，财产 Y;"jsK{$  
asset restructuring                             资产重组 t?H sfN  
assignment of duties                                 职责的划分 D?FmlDTr[  
assistant                                     助理，助理人员 RI<&cgWn+<  
associated company                                 联属公司，联营公司 |AXV4{j_i  
association                                        联合，结合；协会，社团 {:#c1d2@8  
assumption                                       假设，假定 " {X0&  
at a given date                                         在某一特定时日 V4&a+MJ@  
attestation                                         鉴证，公证 `>GXJ~:D["  
attestation service                             鉴证服务 mU]p K5  
audit adjustment                                审计调整 $Wu|4]o>9  
audit areas                                        审计领域 mV0u:ws  
audit conclusion                                审计结论 F:sUGM,  
audit effectiveness                             审计效果 m@']%X*(,  
audit efficiency                                  审计效率 ,$Cr9R&/  
audit engagement letter                      审计业务约定书 ?Y 5Vje[^  
audit evidence                                          审计证据
"xNP"S  
audit fee                                    审计费 -p"}K~lt:  
audit files                                          审计档案 gnYo/q
=K  
audit findings                                     审计中发现的事项 &dPI<HlM  
audit implementation stage                        审计实施阶段 m/ q`k  
audit mark                                        审计标识 +6x}yc:yd  
audit materiality                                 审计重要性 _gEojuaN  
audit method                                     审计方法 8|nc($}~  
audit objective                                         审计目标，审计目的 >S8 n8U  
audit of financial statements                      会计报表审计，财务报表审计 !DUOi4I  
audit opinion                                     审计意见  ??P%.  
audit period                                      被审计期间，被审计年度 &fsk ESV0  
audit plan                                          审计计划 @yj~5Gf(j  
audit planning                                    编制审计计划，制定审计计划，审计计划 :2V|(:^'  
audit planning stage                                  审计计划阶段 $1Fn
jL5u  
audit procedure                                审计程序
4,f`C0>"  
audit programme                               审计程序表，具体审计计划 w}s5=>QG%  
audit report                                       审计报告 e jR_3K^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WM%w_,Z  
audit report with a qualified opinion                 有保留意见的审计报告 v(6[z)A0  
audit report with an adverse opinion                否定意见的审计报告 ~
pHuh#>  
audit report with dual dates                      双重日期审计报告 :9e4(7~ona  
audit reporting stage                                 审计报告阶段 ,M:[GuXD<  
audit responsibility                                   审计责任 I%($,kd}s  
audit results                                      审计结果 a|(|!=  
audit risk                                          审计风险 A H=%6oT2  
audit sampling                                          审计抽样 1]Cdfj6@  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~'|^|*}~Dj  
audit strategies                                  审计策略 S<jiy<|`  
audit summary                                         审计总结，审计小结 }|&^Sg%95  
audit team                                         审计小组 KdD~;Ap$  
audit test                                    审计测试 1Y%lt5,*  
audit trail                                          审计轨迹  FLZ9Rg  
audit work                                        审计工作 WJI}~/z;C  
audit working paper                                 审计工作底稿 `[e0_g\  
audited financial statement                        审计会计报表，已审计财务报表 =*{7G*tS  
Auditing Guidelines (the～)                      审计规范指南 A'Z!l20_  
auditing standards                             审计准则 CpK:u! Dn  
audit-oriented working paper                          (审计)业务类工作底稿 fqBz"l>5A  
authorisation                                     授权 s>1\bio*I  
authorisation of transaction                       交易的授权 FS!9 j8  
availability                                         可获得性 &g>MZ"Z|  
B J1w3g,  
balance                                      余额；差额；平衡  E(wS6  
balance sheet                                    资产负债表 {NcJL< ;tS  
bank                                                 银行 :hcOceNz  
bank account                                    银行账户，银行户头 l8:!{I?s=  
bank statement                                 银行对账单 _yF@k~ h  
barter transaction                              易货交易，以物换物交易 /sn }Q-Zy2  
basis of audit                                    审计依据 "kC
6G%  
basis of preparation                                (会计报表的)编制基础 DC8\v+K  
book of account                               账目，账簿 hsJ^Au=})w  
borrowing                                         借款，贷款，借债 HR?bnkv|id  
branch                                              分支，分支机构，分店 f,|;eF-Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 y~Yv^'Epf  
budget                                              预算 `z.sWF|f!O  
building                                      建筑物；大楼 -m[ tYp,q  
business conditions                                  业务情况，经营情况 6`%|-o :  
business licence                               (企业等的)营业执照 CIsX$W  
business relation                                业务关系 c}|}
o^  
4=`1C-v?q  

呵呵，学下，谢谢分享