[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 ?a%i|Z7!  
　　 M@kZ(Rkv  
审计词汇英汉对照 &[RU.Q!_H  
   nrIL_  
A {*U:Wm<  
ak>NK
K8P  
GU3 /s&9  
ability to continue as a going concern               持续经营能力 6\;1<Sw*  
acceptability                                     可接受性，可接受程度 }L!`K"^O&  
acceptable level of detection risk                     检查风险的可接受水平 IFxI>6<&  
acceptance of engagement                       接受委托 1VFqT'  
accepting the engagement for the first time              首次接受委托 A232"p_  
access to asset                                         对资产的接触 QN XxpoS#  
according to                                     根据，依据，依照 3(+#^aw  
account balance                                账户余额 <gLtX[v!CL  
account for                                       对……进行会计处理，核算；解释 7Ca\ (82  
accounting                                        会计，会计学 BA-nxR  
accounting advisory serve                        会计咨询服务 e
f&@aB  
accounting firm                                 会计师事务所 6ZpcT&yL  
accounting information                      会计信息，会计资料 qD*\}b]9I  
accounting period                             会计期间 Ra5'x)m36)  
accounting policies                                   会计政策 ?MM3LA! <  
accounting professional bodies                 会计职业组织，会计职业团体 Fz&i lB  
accounting records                                   会计记录 SAh054/St  
accounting responsibility                           会计责任 |"qB2.[  
accounting service                             会计服务
yrAzD=  
accounting standards                                会计准则 gF6j 6  
Accounting Standards for Business Enterprises       企业会计准则 Ok&>[qu  
accounting system                             会计系统 cl{W]4* $  
accounting treatment                                会计处理 WN+Jf  
accuracy                                    准确性，精确性 4D$sFR|?t  
additional audit procedures                      追加审计程序 2?iOB
6  
addressee                                         收件人，收信人 WV1
 Z  
Administration of State-owned Assets  (the～)     国有资产管理局 rs Uw(K^  
administrative laws and regulations                 行政法规 <C%-IZv$  
adverse impact                                 不利影响，负面影响 jHlOP,kc  
adverse opinion                                反对意见 1lyO
p   
advisory group                                  咨询组，顾问组 :ZS8Zm"  
agency fee                                        代理费，代理费用 4V|z)=)A  
aggregate                                          总计，合计为…… O6,"#BX  
alternation of document and record                 变造文件和记录 R.IUBw5;/  
alternative audit procedures                      替代审计程序，备选审计程序 v\(m"|4(i  
amend                                              修改，修订 no
NF;zT  
amortisation                                      摊销 jne9=Als5  
analytical capacity                             分析能力 yI.H4Dl<  
analytical procedures                               分析性程序 @
:+n6  
annual financial statements                        年度会计报表，年度财务报表 /lB0>Us  
appendix                                          附录，附表 ef}E.Bl  
applicable                                         适用的 5A$az03y$\  
applicable laws and regulations                 适用的法规 Mp"c
i+Iu  
application systems                                  应用系统 S"TMsi  
apply consistently                              一贯地执行，一贯地实施 y F5  
appropriate                                       适当的，合适的； b2X'AHK S  
征用，挪用 ?ZHE8  
appropriate authorization                          适当的授权 e=o{Zo?H=  
appropriateness of audit evidence                    审计证据的适当性 zc/%1  
approval                                    批准，核准 } ndvV~*1  
assertion                                    (会计报表上的)认定；确认 j%Z{.>mJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "Dl9<EZ  
asset                                                 资产，财产 >9<8G]vcH  
asset restructuring                             资产重组 E`uaE=Mdq  
assignment of duties                                 职责的划分 7s8<FyFsjd  
assistant                                     助理，助理人员 +GYMJK`S+  
associated company                                 联属公司，联营公司 ?3,
64[  
association                                        联合，结合；协会，社团 \W`}L  
assumption                                       假设，假定 R^yZG{?t  
at a given date                                         在某一特定时日 6"Lsui??  
attestation                                         鉴证，公证 qN1 -plY  
attestation service                             鉴证服务 40Qzo%eL  
audit adjustment                                审计调整 O/Mz?$8J  
audit areas                                        审计领域 cxD}t'T  
audit conclusion                                审计结论 \gp,Txueb  
audit effectiveness                             审计效果 r($_>TS&"  
audit efficiency                                  审计效率 YKe0:cWc  
audit engagement letter                      审计业务约定书 ECS<l*i57&  
audit evidence                                          审计证据 4/2RfDp  
audit fee                                    审计费 M eI2i  
audit files                                          审计档案 c7g.|R  
audit findings                                     审计中发现的事项 E]H   
audit implementation stage                        审计实施阶段 Jn<e"  
audit mark                                        审计标识 =WmBpUh  
audit materiality                                 审计重要性 o7Cnyy#:  
audit method                                     审计方法 J[<pZ [  
audit objective                                         审计目标，审计目的 uZ/7t(fy  
audit of financial statements                      会计报表审计，财务报表审计 ^%oG8z,L  
audit opinion                                     审计意见 _) #=>$k\  
audit period                                      被审计期间，被审计年度 ^3WIl]  
audit plan                                          审计计划 v$)@AE  
audit planning                                    编制审计计划，制定审计计划，审计计划 x MSNrOc  
audit planning stage                                  审计计划阶段 @0vC v
 
audit procedure                                审计程序 b#p~F}qT  
audit programme                               审计程序表，具体审计计划 g<2lPH  
audit report                                       审计报告 ;WvYzd9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d4p{5F7]^  
audit report with a qualified opinion                 有保留意见的审计报告 P34LV+e  
audit report with an adverse opinion                否定意见的审计报告 V#zhGAMy.  
audit report with dual dates                      双重日期审计报告 1o|0x\q  
audit reporting stage                                 审计报告阶段 nb0
Py>4  
audit responsibility                                   审计责任 !bZhj3.  
audit results                                      审计结果 }_a+X  
audit risk                                          审计风险 hy$M
V3LP  
audit sampling                                          审计抽样 .*EOVo
9S  
audit sampling techniques                         审计抽样方法，审计抽样技术 lPRdwg-  
audit strategies                                  审计策略 Sv7>IVC?@  
audit summary                                         审计总结，审计小结 Sv~YFS :oy  
audit team                                         审计小组 (o x4K{  
audit test                                    审计测试 *xX(!t'  
audit trail                                          审计轨迹 ]]J#7L#  
audit work                                        审计工作 7>PF~=  
audit working paper                                 审计工作底稿 :]B% >*;}  
audited financial statement                        审计会计报表，已审计财务报表 /<(*/P,>  
Auditing Guidelines (the～)                      审计规范指南 ']d !?>C@o  
auditing standards                             审计准则 (30<oE{  
audit-oriented working paper                          (审计)业务类工作底稿 _W@,@hOH  
authorisation                                     授权 L.09\1?.n  
authorisation of transaction                       交易的授权 ;[T
ljcbS  
availability                                         可获得性 9N~8s6Ob  
B -+3be(u  
balance                                      余额；差额；平衡 /S7+B]  
balance sheet                                    资产负债表 [cGt  
bank                                                 银行 %~#!NX  
bank account                                    银行账户，银行户头 )l+XDI  
bank statement                                 银行对账单 0|+>A?E}E  
barter transaction                              易货交易，以物换物交易 F=oHl@  
basis of audit                                    审计依据 ? %cn'=>ZI  
basis of preparation                                (会计报表的)编制基础 S|K|rDr0n  
book of account                               账目，账簿 @9Oe
C O  
borrowing                                         借款，贷款，借债 B>~k).M&,  
branch                                              分支，分支机构，分店 j~,h)C/v  
brought forward                                (账户余额等的)承上年，承上期，承上页 *.kj]BoO  
budget                                              预算 *Rz{44LP&  
building                                      建筑物；大楼 <@u0.-]  
business conditions                                  业务情况，经营情况 /]ku$.mr \  
business licence                               (企业等的)营业执照 gCv"9j<j
 
business relation                                业务关系 RH!SW2o<  
OJM vn'y  

呵呵，学下，谢谢分享