[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 +EqL|  
　　 P_H_\KsH*(  
审计词汇英汉对照 l8 $.k5X  
   fC[~X[H  
A &Vu-*?  
=P_*.SgR  
O3%#Q3c>3  
ability to continue as a going concern               持续经营能力 ts("(zI1E  
acceptability                                     可接受性，可接受程度 }n#$p{e$i  
acceptable level of detection risk                     检查风险的可接受水平 YfMs~}h,  
acceptance of engagement                       接受委托 2- (}=N  
accepting the engagement for the first time              首次接受委托 QUfF>,[sv  
access to asset                                         对资产的接触
0I do_V  
according to                                     根据，依据，依照 T
wr,O;*u=  
account balance                                账户余额 yF_/.mI  
account for                                       对……进行会计处理，核算；解释 ^#K^WV  
accounting                                        会计，会计学 ~*+evAP  
accounting advisory serve                        会计咨询服务 S v#,L8f  
accounting firm                                 会计师事务所 oIMS >&  
accounting information                      会计信息，会计资料 Fu\#:+5\  
accounting period                             会计期间 X?JtEQ~>  
accounting policies                                   会计政策 4L4u
<  
accounting professional bodies                 会计职业组织，会计职业团体 1CM8P3  
accounting records                                   会计记录 'A\0^EvVv  
accounting responsibility                           会计责任 }odjaM}5Nc  
accounting service                             会计服务 AAKc8{  
accounting standards                                会计准则 )vg@Kc26  
Accounting Standards for Business Enterprises       企业会计准则 :f7vGO"t  
accounting system                             会计系统 tB4yj_ZF  
accounting treatment                                会计处理 &OEBAtc/  
accuracy                                    准确性，精确性 <X
5ge>.  
additional audit procedures                      追加审计程序 86dz Jh  
addressee                                         收件人，收信人 @+)T"5_Y[  
Administration of State-owned Assets  (the～)     国有资产管理局 tL1\q
Qg  
administrative laws and regulations                 行政法规 S
J:Teab  
adverse impact                                 不利影响，负面影响 E
x@}x#3  
adverse opinion                                反对意见 II[-6\d!  
advisory group                                  咨询组，顾问组 -%K}~4J  
agency fee                                        代理费，代理费用 C7}iwklcsa  
aggregate                                          总计，合计为…… Rz FxO  
alternation of document and record                 变造文件和记录 BQeg-M  
alternative audit procedures                      替代审计程序，备选审计程序 IjQgmS~G  
amend                                              修改，修订 N pQOLX/<?  
amortisation                                      摊销 !x||ObW\H  
analytical capacity                             分析能力 $(08!U  
analytical procedures                               分析性程序 aSJD'u4w.a  
annual financial statements                        年度会计报表，年度财务报表 w{; ~  
appendix                                          附录，附表 +&J1D8  
applicable                                         适用的 d-W*`:Q
 
applicable laws and regulations                 适用的法规 F[F NtZ  
application systems                                  应用系统 p6)6Gcx  
apply consistently                              一贯地执行，一贯地实施 oYJ<.Yxeb  
appropriate                                       适当的，合适的； %.Kr`#lCr  
征用，挪用 sqjDh  
appropriate authorization                          适当的授权 k)y<iHR_o  
appropriateness of audit evidence                    审计证据的适当性 se}$/Y}t  
approval                                    批准，核准 #SjCKQ~  
assertion                                    (会计报表上的)认定；确认 BJLeE}=H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
%\)AT "  
asset                                                 资产，财产 IlI5xkJ(  
asset restructuring                             资产重组 "-AFWWKtx  
assignment of duties                                 职责的划分 A_2lG!! 6  
assistant                                     助理，助理人员 g0s4ZI+T  
associated company                                 联属公司，联营公司 +UTBiB R  
association                                        联合，结合；协会，社团 HW'I$ .  
assumption                                       假设，假定 jMX|1b  
at a given date                                         在某一特定时日 k)8*d{*  
attestation                                         鉴证，公证 U7,.L  
attestation service                             鉴证服务 =KD[#au6a  
audit adjustment                                审计调整 AU
fcf*  
audit areas                                        审计领域 4X}TG  
audit conclusion                                审计结论 &g0r#
K  
audit effectiveness                             审计效果 RQ#9[6w!v  
audit efficiency                                  审计效率 d>r]xXB6  
audit engagement letter                      审计业务约定书 L}A2$@  
audit evidence                                          审计证据 T8W^qrx.v  
audit fee                                    审计费 Fta=yH}  
audit files                                          审计档案 uaCI2I  
audit findings                                     审计中发现的事项 ^%Ln@!P  
audit implementation stage                        审计实施阶段 C8}=fa3u  
audit mark                                        审计标识 RmOkb~  
audit materiality                                 审计重要性 [[Nn~7  
audit method                                     审计方法 1 .o0"  
audit objective                                         审计目标，审计目的 !.4q{YWcYk  
audit of financial statements                      会计报表审计，财务报表审计 "avG#rsH  
audit opinion                                     审计意见 ')2LP;(  
audit period                                      被审计期间，被审计年度 IEI&P RD  
audit plan                                          审计计划 NpbZt;%t  
audit planning                                    编制审计计划，制定审计计划，审计计划 .R@XstQ  
audit planning stage                                  审计计划阶段 p6Ia)!xOGF  
audit procedure                                审计程序 =Pp-9<&S  
audit programme                               审计程序表，具体审计计划 gh `_{ l  
audit report                                       审计报告 9OlJC[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0j}@lOt(  
audit report with a qualified opinion                 有保留意见的审计报告 +HD2]~{EkL  
audit report with an adverse opinion                否定意见的审计报告 b'ir$RL] c  
audit report with dual dates                      双重日期审计报告 $`lGPi(Jc  
audit reporting stage                                 审计报告阶段 %/_E8GE  
audit responsibility                                   审计责任 zcio\P=^|B  
audit results                                      审计结果 F+W{R+6  
audit risk                                          审计风险 9c5DEq  
audit sampling                                          审计抽样 Tq6\oIBkV  
audit sampling techniques                         审计抽样方法，审计抽样技术 }b{7+ + Ah  
audit strategies                                  审计策略 V,?])=Ax  
audit summary                                         审计总结，审计小结 nS Vr,wU  
audit team                                         审计小组 *w6F0>u  
audit test                                    审计测试 wX!0KxR/Z  
audit trail                                          审计轨迹 8zjJshE/  
audit work                                        审计工作 tCu.
Fc@  
audit working paper                                 审计工作底稿 |F qujZz  
audited financial statement                        审计会计报表，已审计财务报表 S]4!uv^y  
Auditing Guidelines (the～)                      审计规范指南 1].m4vC  
auditing standards                             审计准则 zIr-Rx'dL^  
audit-oriented working paper                          (审计)业务类工作底稿 SR<W3a\  
authorisation                                     授权 i|S/g.r  
authorisation of transaction                       交易的授权 C0ORBp  
availability                                         可获得性 20:![/7:!  
B fEGnI
\  
balance                                      余额；差额；平衡 j|[>f  
balance sheet                                    资产负债表 I-Am9\  
bank                                                 银行 e Dpt1  
bank account                                    银行账户，银行户头 iWkC:fQz  
bank statement                                 银行对账单 )t2eg1a:  
barter transaction                              易货交易，以物换物交易 ]L3MIaO2T  
basis of audit                                    审计依据 &,\my-4c>  
basis of preparation                                (会计报表的)编制基础 %P C[-( Q  
book of account                               账目，账簿 X3~@U7DU  
borrowing                                         借款，贷款，借债 O6">Io5  
branch                                              分支，分支机构，分店 xA0=C  
brought forward                                (账户余额等的)承上年，承上期，承上页 bJw{U.  
budget                                              预算 mKUm*m#<R  
building                                      建筑物；大楼 yEkwdx5!(  
business conditions                                  业务情况，经营情况 hdH3Jb_hl(  
business licence                               (企业等的)营业执照 tK6=F63e  
business relation                                业务关系 Pa?C-Xn^  
FU)=+m  

呵呵，学下，谢谢分享