[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 BKfoeN)%  
　　 6P`!yBAu  
审计词汇英汉对照 j'LO'&sQ(  
   j>O!|V  
A tf{o=X.)
 
i=`@)E   
03I*@jj  
ability to continue as a going concern               持续经营能力 >'{'v[qR[G  
acceptability                                     可接受性，可接受程度 QqB9I-_  
acceptable level of detection risk                     检查风险的可接受水平 x3=SMN|a  
acceptance of engagement                       接受委托 'dd[=vzK  
accepting the engagement for the first time              首次接受委托 :w26d-QR(  
access to asset                                         对资产的接触  B"Ttr+  
according to                                     根据，依据，依照 4u]
>$?X1_  
account balance                                账户余额 I*= =I4qx  
account for                                       对……进行会计处理，核算；解释 82w=t
 
accounting                                        会计，会计学 ?[hk
h8|  
accounting advisory serve                        会计咨询服务 &}b-aAt  
accounting firm                                 会计师事务所 QzD8 jk#  
accounting information                      会计信息，会计资料 d6g^>}-!t  
accounting period                             会计期间 j.g9O]pi  
accounting policies                                   会计政策 \aGTi pB  
accounting professional bodies                 会计职业组织，会计职业团体 HAGpM\Qa  
accounting records                                   会计记录 /~_,p,:aP  
accounting responsibility                           会计责任 }
&/_ S  
accounting service                             会计服务 -h#9sl->  
accounting standards                                会计准则 @<=<?T>1  
Accounting Standards for Business Enterprises       企业会计准则 )uH#+IU  
accounting system                             会计系统 F
)
uS2  
accounting treatment                                会计处理 w7Vl,pN,  
accuracy                                    准确性，精确性 _iZ9Ch\  
additional audit procedures                      追加审计程序 -e_L2<7  
addressee                                         收件人，收信人 S!.H _=z%p  
Administration of State-owned Assets  (the～)     国有资产管理局 gP>`DPgb^  
administrative laws and regulations                 行政法规 %gV~e@|  
adverse impact                                 不利影响，负面影响 cDLjjK7:   
adverse opinion                                反对意见 eW;0{P   
advisory group                                  咨询组，顾问组 (-hGb:  
agency fee                                        代理费，代理费用 eGlPi|  
aggregate                                          总计，合计为…… f _*F
&-L  
alternation of document and record                 变造文件和记录 69EdMuf  
alternative audit procedures                      替代审计程序，备选审计程序 nrRP1`!]T  
amend                                              修改，修订 .# }`r`/  
amortisation                                      摊销 7G &I]>  
analytical capacity                             分析能力 </)HcRj'e  
analytical procedures                               分析性程序 +jGSD@32>  
annual financial statements                        年度会计报表，年度财务报表 0I"r*;9?K  
appendix                                          附录，附表 4xzoA'Mb@  
applicable                                         适用的 H4IJLZ3G  
applicable laws and regulations                 适用的法规 TCetd#;R  
application systems                                  应用系统 <P 1x3  
apply consistently                              一贯地执行，一贯地实施 gSXidh}^  
appropriate                                       适当的，合适的； GGkU$qp2~  
征用，挪用 M}xyW"yp  
appropriate authorization                          适当的授权 ?bH!|aW(H  
appropriateness of audit evidence                    审计证据的适当性 *BAR`+;U  
approval                                    批准，核准 Gq9p J  
assertion                                    (会计报表上的)认定；确认 xPorlX)zW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z-rHYfa4  
asset                                                 资产，财产 RP~ hi%A  
asset restructuring                             资产重组 Kz2s{y~?  
assignment of duties                                 职责的划分 #^eXnhj9  
assistant                                     助理，助理人员 3.<E{E!F  
associated company                                 联属公司，联营公司 I&|J +B?#  
association                                        联合，结合；协会，社团 qfl#ki`,  
assumption                                       假设，假定  y6N }R  
at a given date                                         在某一特定时日 SH/^qDT'  
attestation                                         鉴证，公证 ;A;FR3=)  
attestation service                             鉴证服务 ,K~r':ht  
audit adjustment                                审计调整 pF
}WMt  
audit areas                                        审计领域 MtKM#@  
audit conclusion                                审计结论 D:vX/mf;7  
audit effectiveness                             审计效果 ]U)Yg
 
audit efficiency                                  审计效率 K%RjWX=H  
audit engagement letter                      审计业务约定书 j55;E E!  
audit evidence                                          审计证据 RGV}c#  
audit fee                                    审计费 %Ae
43  
audit files                                          审计档案 VDy\2-b8d  
audit findings                                     审计中发现的事项 g]E>e v{`  
audit implementation stage                        审计实施阶段 N Obw/9JO  
audit mark                                        审计标识 /O&{fo  
audit materiality                                 审计重要性 k{-#2Qz  
audit method                                     审计方法 qttJ*zu  
audit objective                                         审计目标，审计目的 Gsa~zGN  
audit of financial statements                      会计报表审计，财务报表审计 Uy
5G,!  
audit opinion                                     审计意见 jltW@co2sV  
audit period                                      被审计期间，被审计年度 t @vb3  
audit plan                                          审计计划 JJVdq-k+`  
audit planning                                    编制审计计划，制定审计计划，审计计划 Auk#pO#  
audit planning stage                                  审计计划阶段 :XaBCF*  
audit procedure                                审计程序 +X|^ ~)tMJ  
audit programme                               审计程序表，具体审计计划 \ICc?8oL  
audit report                                       审计报告 .}ePm(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -wrVhCd~g]  
audit report with a qualified opinion                 有保留意见的审计报告 II) K0<  
audit report with an adverse opinion                否定意见的审计报告 Dwg_#GSr  
audit report with dual dates                      双重日期审计报告 ;X )b=  
audit reporting stage                                 审计报告阶段 _fE$KaP  
audit responsibility                                   审计责任 =@y ?Np^A  
audit results                                      审计结果 uwo\FI  
audit risk                                          审计风险 \zM3{{mV/  
audit sampling                                          审计抽样 }\3
jcnn  
audit sampling techniques                         审计抽样方法，审计抽样技术 tiQeON-Q_  
audit strategies                                  审计策略 $BUm,  
audit summary                                         审计总结，审计小结 "1|\V.>>;  
audit team                                         审计小组 A8U\/GP  
audit test                                    审计测试 ~x6<A\  
audit trail                                          审计轨迹 lNba[
;_  
audit work                                        审计工作 ibn(eu<uW  
audit working paper                                 审计工作底稿 E)z=85;_p  
audited financial statement                        审计会计报表，已审计财务报表 $i]G'fj  
Auditing Guidelines (the～)                      审计规范指南 =u 3YRqz  
auditing standards                             审计准则 p`/c&}
 
audit-oriented working paper                          (审计)业务类工作底稿 "^NsbA+  
authorisation                                     授权 jN T+?2  
authorisation of transaction                       交易的授权 <tto8Y j  
availability                                         可获得性 :jr`}Z%;y  
B 20?@t.aMp  
balance                                      余额；差额；平衡 U\GuCw  
balance sheet                                    资产负债表 r2G38/K  
bank                                                 银行 fOJTy0jX8  
bank account                                    银行账户，银行户头 ,jq:%Y[KZ  
bank statement                                 银行对账单  KGJ*h  
barter transaction                              易货交易，以物换物交易 %_%BbQf  
basis of audit                                    审计依据 X;7hy0Y  
basis of preparation                                (会计报表的)编制基础 E_-QGE/1  
book of account                               账目，账簿 k keDt+^  
borrowing                                         借款，贷款，借债 &(X67  
branch                                              分支，分支机构，分店 Z~1uyr(  
brought forward                                (账户余额等的)承上年，承上期，承上页 K7c[bhi_w  
budget                                              预算 P"%f8C~r  
building                                      建筑物；大楼 V_/.]zQA  
business conditions                                  业务情况，经营情况 &M{;[O{  
business licence                               (企业等的)营业执照 a4\j.(w)$D  
business relation                                业务关系 +=K =B  
\[&&4CN{  

呵呵，学下，谢谢分享