[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 x[@3;_'K  
　　 Nv]/L+i  
审计词汇英汉对照 19{?w6G<k  
   @z JZoJL]J  
A ~{$'sp0  
7Bd_/A($  
fTtSx_}3H  
ability to continue as a going concern               持续经营能力 #UeU:RJ1  
acceptability                                     可接受性，可接受程度 =0fx6V  
acceptable level of detection risk                     检查风险的可接受水平 1L qJ@v0  
acceptance of engagement                       接受委托 g)6 k?Y  
accepting the engagement for the first time              首次接受委托 ZoReyY2  
access to asset                                         对资产的接触 ddhTr i'f  
according to                                     根据，依据，依照 Guc^gq}  
account balance                                账户余额 ZGvNEjff  
account for                                       对……进行会计处理，核算；解释 VOOThdR  
accounting                                        会计，会计学 /[dAgxL  
accounting advisory serve                        会计咨询服务 TmAb! Y|F  
accounting firm                                 会计师事务所 JN-8\L  
accounting information                      会计信息，会计资料 ^S2}0Nf  
accounting period                             会计期间 ?|YQtY  
accounting policies                                   会计政策 b>._ r
&.  
accounting professional bodies                 会计职业组织，会计职业团体 zb)SlR  
accounting records                                   会计记录 F>R)~;Ja  
accounting responsibility                           会计责任 9Bw5 t@  
accounting service                             会计服务 X_8NW,  
accounting standards                                会计准则 EPnB%'l\c  
Accounting Standards for Business Enterprises       企业会计准则 #T`+~tW'|  
accounting system                             会计系统 l Nto9  
accounting treatment                                会计处理 ,dMi+c`
ax  
accuracy                                    准确性，精确性 ,R6$SrNcd  
additional audit procedures                      追加审计程序 nE%qm -  
addressee                                         收件人，收信人 YZ P  
Administration of State-owned Assets  (the～)     国有资产管理局 <u/({SZ&  
administrative laws and regulations                 行政法规 _J;a[Ky+[  
adverse impact                                 不利影响，负面影响 &"n9,$  
adverse opinion                                反对意见 }CqIKoX.  
advisory group                                  咨询组，顾问组 r5wXuA,Um  
agency fee                                        代理费，代理费用 G<1mj!{Vp  
aggregate                                          总计，合计为…… Xq^{P2\w1  
alternation of document and record                 变造文件和记录 nK=V`  
alternative audit procedures                      替代审计程序，备选审计程序 _%!hk
c(  
amend                                              修改，修订 V@f#/"u'  
amortisation                                      摊销 nzDY!Y  
analytical capacity                             分析能力 biK.HL\V  
analytical procedures                               分析性程序 U++UG5c  
annual financial statements                        年度会计报表，年度财务报表 nJC}wh2d#  
appendix                                          附录，附表 xbA2R4|  
applicable                                         适用的 D~>P/b)v{j  
applicable laws and regulations                 适用的法规 =p$Wo  
application systems                                  应用系统 +N:%`9}2V  
apply consistently                              一贯地执行，一贯地实施 YdaJ&  
appropriate                                       适当的，合适的； x|5/#H  
征用，挪用 (^\i(cfu6Q  
appropriate authorization                          适当的授权 aH~ "hB^e  
appropriateness of audit evidence                    审计证据的适当性 GjBQxn   
approval                                    批准，核准 VUy 1?n  
assertion                                    (会计报表上的)认定；确认 Ccmbdw,Z5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -XB>&dNl)T  
asset                                                 资产，财产 dI|/Xm>  
asset restructuring                             资产重组 2[eY q1f!  
assignment of duties                                 职责的划分 \3/'#  
assistant                                     助理，助理人员 "'(4l 2.  
associated company                                 联属公司，联营公司 yD"sYT  
association                                        联合，结合；协会，社团 R)z|("%ec  
assumption                                       假设，假定 9 |Y?#oZ1  
at a given date                                         在某一特定时日 plAt +*&  
attestation                                         鉴证，公证 [Ma9  
attestation service                             鉴证服务 
hRu%> =7  
audit adjustment                                审计调整 HDOaN  
audit areas                                        审计领域 u:$x,Q  
audit conclusion                                审计结论 I'wAgf6W  
audit effectiveness                             审计效果 2 rM i~8T  
audit efficiency                                  审计效率 K9=_}lS@'  
audit engagement letter                      审计业务约定书 X(9Ff=0.~  
audit evidence                                          审计证据 g&V.o5jIhc  
audit fee                                    审计费 EzaOg|  
audit files                                          审计档案 xB#E&}Ho  
audit findings                                     审计中发现的事项 =%p{"<  
audit implementation stage                        审计实施阶段 O
oNAW<  
audit mark                                        审计标识 +FR"Gt$g  
audit materiality                                 审计重要性 `Ii>wb  
audit method                                     审计方法 '`u1,h  
audit objective                                         审计目标，审计目的 WjB[e>  
audit of financial statements                      会计报表审计，财务报表审计 bUNp>H>L  
audit opinion                                     审计意见 j06DP _9M  
audit period                                      被审计期间，被审计年度 A 3l1$t#w  
audit plan                                          审计计划 _1~Sj*  
audit planning                                    编制审计计划，制定审计计划，审计计划 (Lp-3Xx  
audit planning stage                                  审计计划阶段 .IgQn |N  
audit procedure                                审计程序 >J1o@0tk  
audit programme                               审计程序表，具体审计计划 =zKp(_[D  
audit report                                       审计报告 TH-^tw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \Ip<bbB0  
audit report with a qualified opinion                 有保留意见的审计报告 \?ZdUY  
audit report with an adverse opinion                否定意见的审计报告 6dh PqL  
audit report with dual dates                      双重日期审计报告 5V0=-K  
audit reporting stage                                 审计报告阶段 '"EOLr\Z,  
audit responsibility                                   审计责任 <~3 aaO  
audit results                                      审计结果 }|d:(*  
audit risk                                          审计风险 ?#'
qY6 ^  
audit sampling                                          审计抽样 BI s!  
audit sampling techniques                         审计抽样方法，审计抽样技术 tXx9N_/  
audit strategies                                  审计策略 \ gN) GR  
audit summary                                         审计总结，审计小结 -:QyWw/d  
audit team                                         审计小组 $l Qi0*
s  
audit test                                    审计测试  >Pu*MD;  
audit trail                                          审计轨迹 ?/\;K1c p  
audit work                                        审计工作 =cQwR:):  
audit working paper                                 审计工作底稿 <
i5^izg  
audited financial statement                        审计会计报表，已审计财务报表 ,-Na'n  
Auditing Guidelines (the～)                      审计规范指南 $2.DZ  
auditing standards                             审计准则 v#6.VUAw  
audit-oriented working paper                          (审计)业务类工作底稿 =P!Vi6[gF~  
authorisation                                     授权 _C4^J  
authorisation of transaction                       交易的授权 1;h>^NOq  
availability                                         可获得性 }MX`WW0\]Z  
B >dM
'
UpN@  
balance                                      余额；差额；平衡 d09
GD[5  
balance sheet                                    资产负债表 L81"W`?  
bank                                                 银行 g^idS:GtX5  
bank account                                    银行账户，银行户头 b7
n~z1$  
bank statement                                 银行对账单 HOw hl  
barter transaction                              易货交易，以物换物交易 I 4*N  
basis of audit                                    审计依据 oTL "]3`'  
basis of preparation                                (会计报表的)编制基础 l*eA ?Qz  
book of account                               账目，账簿 Zj JD@,j  
borrowing                                         借款，贷款，借债 ]:njP3r  
branch                                              分支，分支机构，分店 Z_;' r|c  
brought forward                                (账户余额等的)承上年，承上期，承上页 U+ 8[Ia(t  
budget                                              预算 #wo_  
building                                      建筑物；大楼 Kq*^*vWC  
business conditions                                  业务情况，经营情况 Mf *qr9*  
business licence                               (企业等的)营业执照 BK +JHT  
business relation                                业务关系 P$Dr6;  
oH;Y}h  

呵呵，学下，谢谢分享