[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 $ztsbV}  
　　 1_TuA (  
审计词汇英汉对照 B`mJT*B[  
   KZjh<sjX|  
A *U^Y@""a  
r+bGZ  
\Sd8PGl*'  
ability to continue as a going concern               持续经营能力 nq{/fD(2  
acceptability                                     可接受性，可接受程度 5VV}wR
 
acceptable level of detection risk                     检查风险的可接受水平 MOD&3>NI  
acceptance of engagement                       接受委托 7Jlkn=9e:  
accepting the engagement for the first time              首次接受委托 ZwDL  
access to asset                                         对资产的接触 Q7uJ9Y{X  
according to                                     根据，依据，依照 JjS+'A$A5  
account balance                                账户余额 .j:,WF<"l5  
account for                                       对……进行会计处理，核算；解释 q2X::Yqk  
accounting                                        会计，会计学 6=;:[
 
accounting advisory serve                        会计咨询服务 8Nzn%0(Q  
accounting firm                                 会计师事务所 -iiX!@  
accounting information                      会计信息，会计资料 Q!P%duO  
accounting period                             会计期间 z&gmaYwq  
accounting policies                                   会计政策 :dt[ #  
accounting professional bodies                 会计职业组织，会计职业团体 Y$L` G  
accounting records                                   会计记录 ^^V3nT2rR3  
accounting responsibility                           会计责任 vR\
E;V  
accounting service                             会计服务 A5Hx$.Z  
accounting standards                                会计准则 QH-CZ6 M  
Accounting Standards for Business Enterprises       企业会计准则 kK=VG< :M  
accounting system                             会计系统 M>i(p%  
accounting treatment                                会计处理 ? uYO]!VC  
accuracy                                    准确性，精确性 (C. $w  
additional audit procedures                      追加审计程序 bX$z)]KKu  
addressee                                         收件人，收信人 .u)KP*_  
Administration of State-owned Assets  (the～)     国有资产管理局 eaFkDl  
administrative laws and regulations                 行政法规 kD#n/RBgf  
adverse impact                                 不利影响，负面影响 Q(" m*eMRt  
adverse opinion                                反对意见 } [#8>T  
advisory group                                  咨询组，顾问组 %k#+nad  
agency fee                                        代理费，代理费用 P7-k!p"  
aggregate                                          总计，合计为…… Ve(<s  
alternation of document and record                 变造文件和记录 nG'Yo8
I^5  
alternative audit procedures                      替代审计程序，备选审计程序 5$=[x!x  
amend                                              修改，修订  z[f]mU  
amortisation                                      摊销 4<($Z N8  
analytical capacity                             分析能力 `&A`&-nc=  
analytical procedures                               分析性程序 L"'=[O~  
annual financial statements                        年度会计报表，年度财务报表 BHY-fb@R]H  
appendix                                          附录，附表 aLg,-@  
applicable                                         适用的 !kSemDC  
applicable laws and regulations                 适用的法规 Bb=r?;zjO  
application systems                                  应用系统 - jZA
vb  
apply consistently                              一贯地执行，一贯地实施 7"Xy8]i{z  
appropriate                                       适当的，合适的； &MpLm&  
征用，挪用 KF'fg R  
appropriate authorization                          适当的授权 qefp3&ls  
appropriateness of audit evidence                    审计证据的适当性 4dbX!0u1l  
approval                                    批准，核准 'b.jKkW7  
assertion                                    (会计报表上的)认定；确认 J6CSu7Voa  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?c?@j}=?yY  
asset                                                 资产，财产 {LiJ=Ebt  
asset restructuring                             资产重组 \NNA"  
assignment of duties                                 职责的划分 C[,h!  
assistant                                     助理，助理人员 +1wEoU.l2  
associated company                                 联属公司，联营公司 KRxJ2  
association                                        联合，结合；协会，社团 .8QhJHwd  
assumption                                       假设，假定 ~a_hOKU5  
at a given date                                         在某一特定时日 X.#*+k3s0
 
attestation                                         鉴证，公证 LhAN( [  
attestation service                             鉴证服务 FC+-|1?C  
audit adjustment                                审计调整 U1:m=!S;x  
audit areas                                        审计领域 ;cVK2'  
audit conclusion                                审计结论 B5 /8LEWw  
audit effectiveness                             审计效果 MX]#|hEeQ  
audit efficiency                                  审计效率 8d*S9p,/  
audit engagement letter                      审计业务约定书 S!A:/(^WB  
audit evidence                                          审计证据 V<WWtu;3  
audit fee                                    审计费 F2zo !a8  
audit files                                          审计档案 6|p8_[ e`  
audit findings                                     审计中发现的事项 YQD`4ND  
audit implementation stage                        审计实施阶段 cy@oAoBq  
audit mark                                        审计标识 fa]8v 6  
audit materiality                                 审计重要性 bDDP:INm.  
audit method                                     审计方法 R>"pJbS;L  
audit objective                                         审计目标，审计目的 .*N,x(V  
audit of financial statements                      会计报表审计，财务报表审计 B4un6-<i  
audit opinion                                     审计意见 w(bvs&`{uC  
audit period                                      被审计期间，被审计年度 eY`z\I  
audit plan                                          审计计划 $|7"9W}m*  
audit planning                                    编制审计计划，制定审计计划，审计计划 $zOV*O2  
audit planning stage                                  审计计划阶段 jk`U7G*  
audit procedure                                审计程序 z2V ->UK)  
audit programme                               审计程序表，具体审计计划 @8c@H#H  
audit report                                       审计报告 }'vQUGu8z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GdC=>\]  
audit report with a qualified opinion                 有保留意见的审计报告 2.nT k  
audit report with an adverse opinion                否定意见的审计报告 AM?ZhM  
audit report with dual dates                      双重日期审计报告 T^e D
  
audit reporting stage                                 审计报告阶段 c@,1?q1 bv  
audit responsibility                                   审计责任 x(>XM:|  
audit results                                      审计结果 @B0fRG y  
audit risk                                          审计风险 1 ?)h-aN  
audit sampling                                          审计抽样 y=9fuGL6  
audit sampling techniques                         审计抽样方法，审计抽样技术 E<LH-_$  
audit strategies                                  审计策略 +mG"m hF  
audit summary                                         审计总结，审计小结 ,r3`u2)  
audit team                                         审计小组 Y|mtQE?c  
audit test                                    审计测试 F+G+XtOS  
audit trail                                          审计轨迹 IV&5a]j  
audit work                                        审计工作 PM@_ZJ'x  
audit working paper                                 审计工作底稿 dgQ<>+9]6  
audited financial statement                        审计会计报表，已审计财务报表 nd\$Y  
Auditing Guidelines (the～)                      审计规范指南 wy|b Hkr_  
auditing standards                             审计准则 M`7lYw\Or!  
audit-oriented working paper                          (审计)业务类工作底稿 M.SF}U  
authorisation                                     授权 _$
A?  
authorisation of transaction                       交易的授权 r+Sv(KS4i^  
availability                                         可获得性 7&etnQJ{  
B &9gI?b8  
balance                                      余额；差额；平衡 d?5oJ'JU  
balance sheet                                    资产负债表 "w 4^i!\  
bank                                                 银行 zBca$Vp  
bank account                                    银行账户，银行户头 A~{vja0?  
bank statement                                 银行对账单 Z[!kEW  
barter transaction                              易货交易，以物换物交易 L5:1dF  
basis of audit                                    审计依据 \1?'JdN  
basis of preparation                                (会计报表的)编制基础 EFU)0IAL[  
book of account                               账目，账簿 y:zNf?6&  
borrowing                                         借款，贷款，借债 ) F -8  
branch                                              分支，分支机构，分店 v"Bm4+c&0  
brought forward                                (账户余额等的)承上年，承上期，承上页 P7X3>5<;q  
budget                                              预算 
'4GN%xi  
building                                      建筑物；大楼 "KCG']DF  
business conditions                                  业务情况，经营情况 (3K,f4S@  
business licence                               (企业等的)营业执照 sc-+?i  
business relation                                业务关系 #3>jgluM'  
SPe%9J+   

呵呵，学下，谢谢分享