[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 u?z,Vs"  
　　 d,'gh4C  
审计词汇英汉对照 2>CR]  
   SFEDR?s  
A ]R09-s 0$7  
>B$ IrM7J  
S]e;p\8$Z  
ability to continue as a going concern               持续经营能力 "-IF_Hid  
acceptability                                     可接受性，可接受程度 -\Z`+kY?p  
acceptable level of detection risk                     检查风险的可接受水平 1
p-<F
3;  
acceptance of engagement                       接受委托  Lo)T  
accepting the engagement for the first time              首次接受委托 kcNPdc  
access to asset                                         对资产的接触 xj]^<oi<  
according to                                     根据，依据，依照 QPFv]^s(  
account balance                                账户余额 02:`Joy2D  
account for                                       对……进行会计处理，核算；解释 ;c@B+RquR  
accounting                                        会计，会计学 `Xi)';p  
accounting advisory serve                        会计咨询服务 Z#kB+.U  
accounting firm                                 会计师事务所 T$DFTr\\  
accounting information                      会计信息，会计资料 XZTH[#MqeI  
accounting period                             会计期间 \2Q#'  
accounting policies                                   会计政策 YQ1rS X3  
accounting professional bodies                 会计职业组织，会计职业团体 #2*R0_b  
accounting records                                   会计记录 h>z5m  
accounting responsibility                           会计责任 J
'I1NeK  
accounting service                             会计服务 :pvVm>  
accounting standards                                会计准则 OSh'b$Z  
Accounting Standards for Business Enterprises       企业会计准则 }_+):<Db
 
accounting system                             会计系统 -<u_fv  
accounting treatment                                会计处理 x%dVD  
accuracy                                    准确性，精确性 Hr}\-$  
additional audit procedures                      追加审计程序 u&f|z9  
addressee                                         收件人，收信人 je%y9*V  
Administration of State-owned Assets  (the～)     国有资产管理局 XHJ/211  
administrative laws and regulations                 行政法规 R3#| *)q  
adverse impact                                 不利影响，负面影响  T#Z#YMk  
adverse opinion                                反对意见 vNm4xa%  
advisory group                                  咨询组，顾问组 3]&le[.  
agency fee                                        代理费，代理费用 W=n Hi\jLV  
aggregate                                          总计，合计为…… ?. L]QU  
alternation of document and record                 变造文件和记录 x_(K%0+Ca  
alternative audit procedures                      替代审计程序，备选审计程序 (r1"!~d@  
amend                                              修改，修订 VAdUd {  
amortisation                                      摊销 Ga <=Di):  
analytical capacity                             分析能力 4~d:@Gmk&  
analytical procedures                               分析性程序 zRR^v&.9K  
annual financial statements                        年度会计报表，年度财务报表 n(Um/  
appendix                                          附录，附表 uy|]@| J  
applicable                                         适用的 =6qSo @  
applicable laws and regulations                 适用的法规 4Le{|B  
application systems                                  应用系统 +Q:)zE  
apply consistently                              一贯地执行，一贯地实施 O? 7hT!{  
appropriate                                       适当的，合适的； M2qor.d  
征用，挪用 0^d<@\  
appropriate authorization                          适当的授权 c48I-{?  
appropriateness of audit evidence                    审计证据的适当性 IY@N  
approval                                    批准，核准 _( QW2m?K  
assertion                                    (会计报表上的)认定；确认 rF/<}ye/4M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T IyHM1+  
asset                                                 资产，财产 @G|z_  
asset restructuring                             资产重组 LO%OH u}]  
assignment of duties                                 职责的划分 T9>,Mx%D[  
assistant                                     助理，助理人员 2Fbg"de3-  
associated company                                 联属公司，联营公司 "2"2qZ*h}  
association                                        联合，结合；协会，社团 L*{E-m/  
assumption                                       假设，假定 :?)q"hE  
at a given date                                         在某一特定时日 FlbM(ofY  
attestation                                         鉴证，公证 DeQZDY //  
attestation service                             鉴证服务 dZCjg0cx  
audit adjustment                                审计调整 "(p&Oz  
audit areas                                        审计领域 h~Z:YY)4  
audit conclusion                                审计结论 >
ATcc
v  
audit effectiveness                             审计效果  Q6r  
audit efficiency                                  审计效率 7v`~;}5  
audit engagement letter                      审计业务约定书 QghL=  
audit evidence                                          审计证据 tR?)C=4,  
audit fee                                    审计费 zRm@ |IT  
audit files                                          审计档案 LP?*RrM  
audit findings                                     审计中发现的事项 ?{OU%usQwE  
audit implementation stage                        审计实施阶段 N1l^
%Yf J  
audit mark                                        审计标识 "Q[?W(SA  
audit materiality                                 审计重要性 Se!B,'C%  
audit method                                     审计方法 W;F=7[h  
audit objective                                         审计目标，审计目的 :SN/fY  
audit of financial statements                      会计报表审计，财务报表审计 1f$1~5Z  
audit opinion                                     审计意见 VexQ ]  
audit period                                      被审计期间，被审计年度 h0-CTPQ7A  
audit plan                                          审计计划 NV\{$*j(|J  
audit planning                                    编制审计计划，制定审计计划，审计计划 fQ
f5%  
audit planning stage                                  审计计划阶段 E/C3t2@-  
audit procedure                                审计程序 6 _#Cv
Q  
audit programme                               审计程序表，具体审计计划 yk2XfY  
audit report                                       审计报告 G;J!3A;TE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M1K[6V!  
audit report with a qualified opinion                 有保留意见的审计报告 ZP
<OyX?  
audit report with an adverse opinion                否定意见的审计报告 <t,lq  
audit report with dual dates                      双重日期审计报告 6PMu*-Nv!j  
audit reporting stage                                 审计报告阶段 1@q"rPE^  
audit responsibility                                   审计责任 f3mQd}<L  
audit results                                      审计结果 +"VXw2R_e  
audit risk                                          审计风险 ~AcjB(  
audit sampling                                          审计抽样 T?{F7  
audit sampling techniques                         审计抽样方法，审计抽样技术 @:P:`Zk  
audit strategies                                  审计策略 oLt%i:,A  
audit summary                                         审计总结，审计小结 oK2jPP  
audit team                                         审计小组 iM F-TR  
audit test                                    审计测试 v2vtkYQN  
audit trail                                          审计轨迹 )24 1-b V  
audit work                                        审计工作 lh;;%@1DM  
audit working paper                                 审计工作底稿 ^B(:Hv}G(:  
audited financial statement                        审计会计报表，已审计财务报表 bG]?AiWr  
Auditing Guidelines (the～)                      审计规范指南 odTIz{9qG  
auditing standards                             审计准则 0He^r &c3  
audit-oriented working paper                          (审计)业务类工作底稿 ({hW  
authorisation                                     授权 r@G34QC+  
authorisation of transaction                       交易的授权 KWn.  
availability                                         可获得性 j"vL$h  
B _TVKvRh  
balance                                      余额；差额；平衡 -D wO*f  
balance sheet                                    资产负债表 xsx0Zo
vhY  
bank                                                 银行 W"5VqN6v  
bank account                                    银行账户，银行户头 bO }9/Ay  
bank statement                                 银行对账单 2Jt*s$  
barter transaction                              易货交易，以物换物交易 AN+S6t  
basis of audit                                    审计依据 xepp."
O  
basis of preparation                                (会计报表的)编制基础 Gp1?drF6  
book of account                               账目，账簿 7Dz-xM_?  
borrowing                                         借款，贷款，借债 35~1$uRA  
branch                                              分支，分支机构，分店 #$u7:p [t  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ym9~/'%]  
budget                                              预算 dK7BjZTJo  
building                                      建筑物；大楼 o#V{mm,{Pm  
business conditions                                  业务情况，经营情况 *YP;HL  
business licence                               (企业等的)营业执照 fh9w5hT={  
business relation                                业务关系 8/W2;>?wKc  
$6/CTQ  

呵呵，学下，谢谢分享