[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 N>S_Vgk}  
　　 vf+GC*f  
审计词汇英汉对照 J`*!U4  
   P
<@V  
A 1\_S1ZS  
QVVR_1Q  
D/1f>sl  
ability to continue as a going concern               持续经营能力 *0GR }k  
acceptability                                     可接受性，可接受程度 R
7)2@;i  
acceptable level of detection risk                     检查风险的可接受水平 Rs0O4.yi;@  
acceptance of engagement                       接受委托 o0Y {k8  
accepting the engagement for the first time              首次接受委托 :eIu<_,}  
access to asset                                         对资产的接触 k%5o5Hx  
according to                                     根据，依据，依照 Tq7cZe"6  
account balance                                账户余额 ~h Sr06IY  
account for                                       对……进行会计处理，核算；解释 mB
C?Pg  
accounting                                        会计，会计学 al9L+ruR  
accounting advisory serve                        会计咨询服务 $s*\yam?|  
accounting firm                                 会计师事务所 0Y8Si^T  
accounting information                      会计信息，会计资料 _{fh/{b1  
accounting period                             会计期间 1d4?+[)gUv  
accounting policies                                   会计政策 i1"4ztZ  
accounting professional bodies                 会计职业组织，会计职业团体 A3VXh^y+  
accounting records                                   会计记录 tw/~z2G  
accounting responsibility                           会计责任 _<`j?$P  
accounting service                             会计服务 )c:i'L  
accounting standards                                会计准则 Ov$_Phm:  
Accounting Standards for Business Enterprises       企业会计准则 u/5^N^@^  
accounting system                             会计系统 zoUM<6q  
accounting treatment                                会计处理 2nL[P#r  
accuracy                                    准确性，精确性 |]tIE{d  
additional audit procedures                      追加审计程序 xU4,Rcgo  
addressee                                         收件人，收信人 '$@bTW  
Administration of State-owned Assets  (the～)     国有资产管理局 G(2(-x"+  
administrative laws and regulations                 行政法规 Bw]Y71  
adverse impact                                 不利影响，负面影响 ~|_s2T  
adverse opinion                                反对意见 'gDhi!h%  
advisory group                                  咨询组，顾问组 8cV3VapF  
agency fee                                        代理费，代理费用 Sl,\<a  
aggregate                                          总计，合计为…… SLyeonM-C  
alternation of document and record                 变造文件和记录 w%(Ats  
alternative audit procedures                      替代审计程序，备选审计程序 5.KhI<[  
amend                                              修改，修订 Z=P]U D  
amortisation                                      摊销 vN`2KCl~3  
analytical capacity                             分析能力 =i_ s#v[Y  
analytical procedures                               分析性程序 r~&[Gaw  
annual financial statements                        年度会计报表，年度财务报表 z@Klj qN  
appendix                                          附录，附表 Z%]s+V)st  
applicable                                         适用的 9ZbT41  
applicable laws and regulations                 适用的法规 5 *8V4ca  
application systems                                  应用系统 u|v2J/
_5Y  
apply consistently                              一贯地执行，一贯地实施 t u)kWDk  
appropriate                                       适当的，合适的； ~(( '1+  
征用，挪用 z JhG`iWFw  
appropriate authorization                          适当的授权 s<f<:BC  
appropriateness of audit evidence                    审计证据的适当性 R4 8w\?L  
approval                                    批准，核准 Y7TW_[_u  
assertion                                    (会计报表上的)认定；确认 IQ$cLr-S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e} =tUdDf  
asset                                                 资产，财产 MN wMF  
asset restructuring                             资产重组 A4lW8&rHI  
assignment of duties                                 职责的划分 '&XL|_Iq  
assistant                                     助理，助理人员 PB XRey7>D  
associated company                                 联属公司，联营公司 ]kXiT Yg  
association                                        联合，结合；协会，社团 %r1NRg8  
assumption                                       假设，假定 P4&3jQ[ o  
at a given date                                         在某一特定时日 381
a(F[$e  
attestation                                         鉴证，公证 Fj?gXc5{  
attestation service                             鉴证服务 *] H8X=[x  
audit adjustment                                审计调整 #le1 ^ <w7  
audit areas                                        审计领域 tZW2TUM]  
audit conclusion                                审计结论 kx6AMx!nX  
audit effectiveness                             审计效果 v}vwk8  
audit efficiency                                  审计效率 U3R;'80 f  
audit engagement letter                      审计业务约定书 =;hz,+  
audit evidence                                          审计证据 `x{*P.]N!<  
audit fee                                    审计费 qL;OE.?oA  
audit files                                          审计档案 p\A!"KC  
audit findings                                     审计中发现的事项  U`G  
audit implementation stage                        审计实施阶段 #@rvoi  
audit mark                                        审计标识 3sh
}(
  
audit materiality                                 审计重要性 zEHX:-f8  
audit method                                     审计方法 FTVV+9.
l:  
audit objective                                         审计目标，审计目的 s7"NK"  
audit of financial statements                      会计报表审计，财务报表审计 aYJT
SgW  
audit opinion                                     审计意见 uq.!{3)8  
audit period                                      被审计期间，被审计年度 })v`` +  
audit plan                                          审计计划 M>eMDCB\  
audit planning                                    编制审计计划，制定审计计划，审计计划 Yo 0wufbfV  
audit planning stage                                  审计计划阶段 16J"QUuG  
audit procedure                                审计程序 v[++"=< o8  
audit programme                               审计程序表，具体审计计划 /6K9? /  
audit report                                       审计报告 6cO36  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8h,>f#)0c  
audit report with a qualified opinion                 有保留意见的审计报告 ';>]7oT`  
audit report with an adverse opinion                否定意见的审计报告 <D_UF1Pk  
audit report with dual dates                      双重日期审计报告 5]-q.A5m  
audit reporting stage                                 审计报告阶段 L
qZsH0C  
audit responsibility                                   审计责任 No|T
#=BZ[  
audit results                                      审计结果
 S2;u!f  
audit risk                                          审计风险 t<F*ODn  
audit sampling                                          审计抽样 -~Ll;}nZC  
audit sampling techniques                         审计抽样方法，审计抽样技术 xtWwz}^8]  
audit strategies                                  审计策略 mz[Q]e~&i  
audit summary                                         审计总结，审计小结 5_H`6-q  
audit team                                         审计小组 4qsP/`8  
audit test                                    审计测试 zs=[C+Z\  
audit trail                                          审计轨迹 0~/'c0Ho  
audit work                                        审计工作 uZ1b_e0SGu  
audit working paper                                 审计工作底稿  z(YzK  
audited financial statement                        审计会计报表，已审计财务报表 "j2th.  
Auditing Guidelines (the～)                      审计规范指南 %0y_WIjz  
auditing standards                             审计准则 6Z}8"VJr {  
audit-oriented working paper                          (审计)业务类工作底稿 PLb[U(
~
 
authorisation                                     授权 k_o$ Ci  
authorisation of transaction                       交易的授权 k1.h|&JJN  
availability                                         可获得性 4X}.aZO&b  
B ~K7$ZM  
balance                                      余额；差额；平衡 NFsCq_f  
balance sheet                                    资产负债表 y#B4m`9  
bank                                                 银行 cF2!By3M  
bank account                                    银行账户，银行户头 hw @)W  
bank statement                                 银行对账单 uht>@ WSg|  
barter transaction                              易货交易，以物换物交易 "mtEjK5  
basis of audit                                    审计依据 &1 BACKu  
basis of preparation                                (会计报表的)编制基础 aVE/qXB  
book of account                               账目，账簿
6T9?C|q  
borrowing                                         借款，贷款，借债 ]jB`" to*}  
branch                                              分支，分支机构，分店 -4;$NiB?  
brought forward                                (账户余额等的)承上年，承上期，承上页 >WcOY7  
budget                                              预算 j*6>{_[  
building                                      建筑物；大楼 P9W!xvV`w  
business conditions                                  业务情况，经营情况 r.JM!x8  
business licence                               (企业等的)营业执照 _;!$1lM[  
business relation                                业务关系 kgv29j?k;  
x@p1(V.  

呵呵，学下，谢谢分享