[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
=ja(;uC  
　　 W%@L7xh  
审计词汇英汉对照 XPnN"Y"y  
   4%/iu)nx  
A /*DC`,q  
C FY3D|  
]Z?$ 5Ks  
ability to continue as a going concern               持续经营能力 d6ZJhxJ  
acceptability                                     可接受性，可接受程度 A7!!kR":  
acceptable level of detection risk                     检查风险的可接受水平 S<"T:Y&  
acceptance of engagement                       接受委托 GmoY~}cg~  
accepting the engagement for the first time              首次接受委托 p3Uus''V4  
access to asset                                         对资产的接触 Y <;A989D  
according to                                     根据，依据，依照 9l9h*Pgt  
account balance                                账户余额 [ix45xu7  
account for                                       对……进行会计处理，核算；解释 JR='c)6:  
accounting                                        会计，会计学 r:u,  
accounting advisory serve                        会计咨询服务 `4E6&&E+S  
accounting firm                                 会计师事务所 6A$ \I44  
accounting information                      会计信息，会计资料 XKqUbi  
accounting period                             会计期间 ~Y^ UP  
accounting policies                                   会计政策 g:bw;6^u  
accounting professional bodies                 会计职业组织，会计职业团体 v^_OX$=,  
accounting records                                   会计记录 %,Fx qw  
accounting responsibility                           会计责任 _+z5~6>  
accounting service                             会计服务
qI,4uGg  
accounting standards                                会计准则 ]Dc
Q8D  
Accounting Standards for Business Enterprises       企业会计准则 fyat-wbb  
accounting system                             会计系统 noz&4"S.{  
accounting treatment                                会计处理 Se
nDJv00  
accuracy                                    准确性，精确性 ptXCM[Z+  
additional audit procedures                      追加审计程序 :

n36}VG|  
addressee                                         收件人，收信人 J}IHQZS  
Administration of State-owned Assets  (the～)     国有资产管理局 GY9CU=-  
administrative laws and regulations                 行政法规 'Dl31w%:  
adverse impact                                 不利影响，负面影响 {VOLUC o 4  
adverse opinion                                反对意见 !Oj]. WQ  
advisory group                                  咨询组，顾问组 {%!.aQ ,  
agency fee                                        代理费，代理费用 G|5M ~zP  
aggregate                                          总计，合计为…… r
|[uR$|Y  
alternation of document and record                 变造文件和记录 Aa^%_5  
alternative audit procedures                      替代审计程序，备选审计程序 @ %LrpD  
amend                                              修改，修订 }r`m(z$z  
amortisation                                      摊销 \ UCOe  
analytical capacity                             分析能力 6{/HNEI*1  
analytical procedures                               分析性程序 J)R;NYl  
annual financial statements                        年度会计报表，年度财务报表 >gNVL (  
appendix                                          附录，附表 [43:E*\$  
applicable                                         适用的 >q{E9.~b  
applicable laws and regulations                 适用的法规 pUV3n 1{2  
application systems                                  应用系统 v6B}ov[Y2  
apply consistently                              一贯地执行，一贯地实施 $@y<.?k>UP  
appropriate                                       适当的，合适的； Z["[^=EP  
征用，挪用 $J8?!Xg  
appropriate authorization                          适当的授权 t)Q6A@$:  
appropriateness of audit evidence                    审计证据的适当性 U#3Y3EdF<  
approval                                    批准，核准 k.b->U  
assertion                                    (会计报表上的)认定；确认 7Ddo^Gtx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~Dsz9 f  
asset                                                 资产，财产 wGfU@!m  
asset restructuring                             资产重组 4Eq$f (QJ  
assignment of duties                                 职责的划分 |y+<|
fb,a  
assistant                                     助理，助理人员  [wS~.  
associated company                                 联属公司，联营公司 5(F @KeH>  
association                                        联合，结合；协会，社团 ,r<!30~f  
assumption                                       假设，假定 W10=SM}  
at a given date                                         在某一特定时日 RL=  
attestation                                         鉴证，公证 }[a  
attestation service                             鉴证服务 )@"iWQ3K  
audit adjustment                                审计调整 (<RZZ{m  
audit areas                                        审计领域 q.]>uBAQ?  
audit conclusion                                审计结论 &m
@~R|  
audit effectiveness                             审计效果 +r0ItqkM  
audit efficiency                                  审计效率 vMBF7Jfx  
audit engagement letter                      审计业务约定书 M~ =Bln5  
audit evidence                                          审计证据 (+Ia: D  
audit fee                                    审计费 px!lJtvgo  
audit files                                          审计档案 OV)J  
audit findings                                     审计中发现的事项 !KiN} p  
audit implementation stage                        审计实施阶段 SM3Q29XIw  
audit mark                                        审计标识 YcJZG|[  
audit materiality                                 审计重要性 7v9l+OX,6  
audit method                                     审计方法 [UqJ3@>  
audit objective                                         审计目标，审计目的 .<Y7,9;YEF  
audit of financial statements                      会计报表审计，财务报表审计 rdK=f<I]  
audit opinion                                     审计意见 VFUuG3p)  
audit period                                      被审计期间，被审计年度 b(<#n6a}\  
audit plan                                          审计计划 yQ5F'.m9e  
audit planning                                    编制审计计划，制定审计计划，审计计划 d51.Tbt#%7  
audit planning stage                                  审计计划阶段 ^{L/) Xy5  
audit procedure                                审计程序 kjWY{7b!  
audit programme                               审计程序表，具体审计计划 `?Wy;5-  
audit report                                       审计报告 {pEay|L_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,9T-\)sT  
audit report with a qualified opinion                 有保留意见的审计报告 5#Z>}@/  
audit report with an adverse opinion                否定意见的审计报告 )HPt(Ck  
audit report with dual dates                      双重日期审计报告 Y*!J +A#  
audit reporting stage                                 审计报告阶段 GabYxYK  
audit responsibility                                   审计责任 ySyA!Z  
audit results                                      审计结果 W( O)J$j  
audit risk                                          审计风险 ~N{ 7  
audit sampling                                          审计抽样 D[d+lq#p  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZH]n&%@j  
audit strategies                                  审计策略 ]xhZJ~"@u  
audit summary                                         审计总结，审计小结 kNW}0CDgs  
audit team                                         审计小组 (of=hzT^?  
audit test                                    审计测试 N7/eF9  
audit trail                                          审计轨迹 Tk(ciwB  
audit work                                        审计工作 t[L0kF9en  
audit working paper                                 审计工作底稿 +&t`"lRl&  
audited financial statement                        审计会计报表，已审计财务报表 GEJEh
wO;H  
Auditing Guidelines (the～)                      审计规范指南 mJjd2a"vi  
auditing standards                             审计准则 N kWU5E!  
audit-oriented working paper                          (审计)业务类工作底稿 rnB-e?>  
authorisation                                     授权 :el]IH  
authorisation of transaction                       交易的授权 {<\[gm\X
 
availability                                         可获得性 :aYbP,mE  
B ko-:)z  
balance                                      余额；差额；平衡 E_t ^osY&  
balance sheet                                    资产负债表 :Taequ k  
bank                                                 银行 %!_okf  
bank account                                    银行账户，银行户头 >Q159
qZ  
bank statement                                 银行对账单 y[ikpp#ozY  
barter transaction                              易货交易，以物换物交易 Mp8BilH-T  
basis of audit                                    审计依据 zqd_^  
basis of preparation                                (会计报表的)编制基础 V K7lm|J+  
book of account                               账目，账簿 #d cfQ  
borrowing                                         借款，贷款，借债 AOvn <Q  
branch                                              分支，分支机构，分店 {yPJYF
_l  
brought forward                                (账户余额等的)承上年，承上期，承上页 nq9|cS%-  
budget                                              预算 y]dA<d?u  
building                                      建筑物；大楼 MiB"CcU  
business conditions                                  业务情况，经营情况 T@V<J'  
business licence                               (企业等的)营业执照
FQc8j:'  
business relation                                业务关系 B?;!j)FUtt  
x RV@_  

呵呵，学下，谢谢分享