[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 h{CMPJjD  
　　 I@uin|X  
审计词汇英汉对照 ksV^Y=]  
   Wl{wY,u  
A N#8$pE  
n:[ LsbTk  
%iD'2e:  
ability to continue as a going concern               持续经营能力 mU;\,96#  
acceptability                                     可接受性，可接受程度 `r+`vJ$  
acceptable level of detection risk                     检查风险的可接受水平 gx=2]~O1(  
acceptance of engagement                       接受委托 fH 0&Wc3yC  
accepting the engagement for the first time              首次接受委托 0kL tL!3  
access to asset                                         对资产的接触 yG:Pg MrB  
according to                                     根据，依据，依照 4p]hY!7  
account balance                                账户余额 =%0r_#F%=  
account for                                       对……进行会计处理，核算；解释 Ombvp;  
accounting                                        会计，会计学 p2j=73$  
accounting advisory serve                        会计咨询服务 dUP8[y  
accounting firm                                 会计师事务所 AUwIF/>F(]  
accounting information                      会计信息，会计资料 a*?,wmzl  
accounting period                             会计期间 cB4p.iO   
accounting policies                                   会计政策 /;9]LC.g  
accounting professional bodies                 会计职业组织，会计职业团体 3k* U/*  
accounting records                                   会计记录 
J0yo@O  
accounting responsibility                           会计责任 F}4jm,w  
accounting service                             会计服务 +$D~?sk  
accounting standards                                会计准则 #6za  
Accounting Standards for Business Enterprises       企业会计准则 ?OdJt  
accounting system                             会计系统 z/t+t_y  
accounting treatment                                会计处理 Q);^gV  
accuracy                                    准确性，精确性 #3((f[  
additional audit procedures                      追加审计程序 vDVE#Nm_  
addressee                                         收件人，收信人 c{cJ>d 0  
Administration of State-owned Assets  (the～)     国有资产管理局 
A!p70km2  
administrative laws and regulations                 行政法规 psAdYEGk!  
adverse impact                                 不利影响，负面影响 -\~D6OA  
adverse opinion                                反对意见 $jNp-5+Q;  
advisory group                                  咨询组，顾问组 -{a&Zkz>V  
agency fee                                        代理费，代理费用 MUqV$#4@I  
aggregate                                          总计，合计为…… Q~G>=J9  
alternation of document and record                 变造文件和记录 `"<tk1Kq"  
alternative audit procedures                      替代审计程序，备选审计程序  ^6Y:9+  
amend                                              修改，修订 a[Oi  
amortisation                                      摊销 C]DvoJmBs  
analytical capacity                             分析能力 (ZHEPN  
analytical procedures                               分析性程序 +)-`$N  
annual financial statements                        年度会计报表，年度财务报表 &ajpD sz;  
appendix                                          附录，附表 I:,D:00+  
applicable                                         适用的 (f?&zQ!+  
applicable laws and regulations                 适用的法规 /WE1afe_R  
application systems                                  应用系统 %SD=3UK6  
apply consistently                              一贯地执行，一贯地实施 9UeK}Rl^n  
appropriate                                       适当的，合适的； 9Sk?tl
 
征用，挪用 9|RR;k[  
appropriate authorization                          适当的授权 +)l6%QKcW  
appropriateness of audit evidence                    审计证据的适当性 \D,c*I|p7  
approval                                    批准，核准 nK5FPFz8  
assertion                                    (会计报表上的)认定；确认 aC=D_JJ
\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Jp]eFaqp  
asset                                                 资产，财产 k-a3oLCR,  
asset restructuring                             资产重组 sO` oapy  
assignment of duties                                 职责的划分 R{fJ"Q5'  
assistant                                     助理，助理人员 43pe6 ^.  
associated company                                 联属公司，联营公司 x9,jXd  
association                                        联合，结合；协会，社团 3 3|t5Ia  
assumption                                       假设，假定 ~ ;LzTL  
at a given date                                         在某一特定时日 .%s U)$bH  
attestation                                         鉴证，公证 Z2gWa~dBC  
attestation service                             鉴证服务 (c>g7d<>n  
audit adjustment                                审计调整 Kp6 @?  
audit areas                                        审计领域 'L7qf'RV  
audit conclusion                                审计结论 WFiX=@SS  
audit effectiveness                             审计效果 vjq2 (I)u  
audit efficiency                                  审计效率 uN:KivVe  
audit engagement letter                      审计业务约定书 *X(:vET  
audit evidence                                          审计证据 CVWT>M<  
audit fee                                    审计费 g"Y_!)X  
audit files                                          审计档案 a3>/B$pE  
audit findings                                     审计中发现的事项 K J\kR  
audit implementation stage                        审计实施阶段 QXZyiJX}  
audit mark                                        审计标识 p_h/hTi  
audit materiality                                 审计重要性 0muC4  
audit method                                     审计方法 ^3TNj   
audit objective                                         审计目标，审计目的 Y@`uBB[  
audit of financial statements                      会计报表审计，财务报表审计 PqV F}  
audit opinion                                     审计意见 d 2d-Mk  
audit period                                      被审计期间，被审计年度 "_q~S$i
^  
audit plan                                          审计计划 
~=*o  
audit planning                                    编制审计计划，制定审计计划，审计计划 zak\%yY`  
audit planning stage                                  审计计划阶段 0+e=s0s.  
audit procedure                                审计程序 [zx|3wWAX-  
audit programme                               审计程序表，具体审计计划 F(yR\)!C  
audit report                                       审计报告 &t[[4+Qt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Lw}-oE !U  
audit report with a qualified opinion                 有保留意见的审计报告 PjeI&@  
audit report with an adverse opinion                否定意见的审计报告 nwU],{(Hgr  
audit report with dual dates                      双重日期审计报告 !?nO0Ao-$  
audit reporting stage                                 审计报告阶段 #NW+t|E  
audit responsibility                                   审计责任 8YFG*HSa  
audit results                                      审计结果
=/Gd<qz3  
audit risk                                          审计风险 NX&dJ 6a  
audit sampling                                          审计抽样 P |tyyjO  
audit sampling techniques                         审计抽样方法，审计抽样技术 u%~'+=  
audit strategies                                  审计策略 Y" H`+UV  
audit summary                                         审计总结，审计小结 |%C2 cx  
audit team                                         审计小组 gx.\H3y  
audit test                                    审计测试 gz~oQ l)zJ  
audit trail                                          审计轨迹 &VGV0K3Dp  
audit work                                        审计工作 ]p`y  
audit working paper                                 审计工作底稿 6G2~'zqPc~  
audited financial statement                        审计会计报表，已审计财务报表 9wYm(7M6  
Auditing Guidelines (the～)                      审计规范指南 eUcbe33  
auditing standards                             审计准则 "V' r}>  
audit-oriented working paper                          (审计)业务类工作底稿 "E\vdhk  
authorisation                                     授权 o8R_Ojh  
authorisation of transaction                       交易的授权 = LNU%0m  
availability                                         可获得性 0]4X/u#N  
B VcrMlcnO  
balance                                      余额；差额；平衡 ^2~ZOP$A  
balance sheet                                    资产负债表 Sb[>R(0:  
bank                                                 银行 Dd r.6`VJ  
bank account                                    银行账户，银行户头 KnkmGy  
bank statement                                 银行对账单 ,^([aK  
barter transaction                              易货交易，以物换物交易 /o9it;  
basis of audit                                    审计依据 g{V
(WyT@  
basis of preparation                                (会计报表的)编制基础 SaXt"Ju,AH  
book of account                               账目，账簿 gD9C
A*  
borrowing                                         借款，贷款，借债 ^3dc#5]Xf  
branch                                              分支，分支机构，分店 1m~|e.g_'`  
brought forward                                (账户余额等的)承上年，承上期，承上页 }|Qh+{H*.  
budget                                              预算 juR>4SH  
building                                      建筑物；大楼 9<u&
27.  
business conditions                                  业务情况，经营情况 .V hU:_u  
business licence                               (企业等的)营业执照 ^*}D*=>\  
business relation                                业务关系 $`|hF[tv  
9WG=3!-@  

呵呵，学下，谢谢分享