[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 r)#W`A1{A  
　　 QO^V@" N  
审计词汇英汉对照 e9HL)=YP  
   b3FKDm[  
A >]8(3&zd  
(Ldvx_
 
OF03]2j7<|  
ability to continue as a going concern               持续经营能力 8&M<?oe
 
acceptability                                     可接受性，可接受程度 _QEw=*.<  
acceptable level of detection risk                     检查风险的可接受水平 8|^&~Rl4  
acceptance of engagement                       接受委托 TgaxZW  
accepting the engagement for the first time              首次接受委托 w2UEU5%  
access to asset                                         对资产的接触 NS2vA>n8R  
according to                                     根据，依据，依照 IycZ\^5*-  
account balance                                账户余额 %jy$4qAf%  
account for                                       对……进行会计处理，核算；解释 @;`'s  
accounting                                        会计，会计学 n"T ^  
accounting advisory serve                        会计咨询服务 Bh'fkW3  
accounting firm                                 会计师事务所 iuGwc086  
accounting information                      会计信息，会计资料 s{R,- \_  
accounting period                             会计期间 9D+k71"+  
accounting policies                                   会计政策 7)V"E-6h  
accounting professional bodies                 会计职业组织，会计职业团体 l[c '%M|N  
accounting records                                   会计记录 T>'O[=UWh  
accounting responsibility                           会计责任 .FHk1~\%z^  
accounting service                             会计服务 rAfz?  
accounting standards                                会计准则 " Q?~LB  
Accounting Standards for Business Enterprises       企业会计准则 n 5R9<A^  
accounting system                             会计系统 #p@GhI!6  
accounting treatment                                会计处理 ~Ym_ {  
accuracy                                    准确性，精确性 CTW\Dt5
 
additional audit procedures                      追加审计程序 p$9Aadi]  
addressee                                         收件人，收信人 myR{}G  
Administration of State-owned Assets  (the～)     国有资产管理局 $ mE*=  
administrative laws and regulations                 行政法规 :>{!%-1Z  
adverse impact                                 不利影响，负面影响 lbda/Zx  
adverse opinion                                反对意见 '*mZ/O-  
advisory group                                  咨询组，顾问组 q+\<%$:u  
agency fee                                        代理费，代理费用 P?/JyiO}  
aggregate                                          总计，合计为…… Rtz~:v%  
alternation of document and record                 变造文件和记录 dhob]8b  
alternative audit procedures                      替代审计程序，备选审计程序 }W8A1-UF  
amend                                              修改，修订 W&Fm;m@M  
amortisation                                      摊销 cyJ{AS+  
analytical capacity                             分析能力 HvG %
##  
analytical procedures                               分析性程序 |Q
3d7y  
annual financial statements                        年度会计报表，年度财务报表 yy8-t2V  
appendix                                          附录，附表 } 7 o!  
applicable                                         适用的 ]"Uzn  
applicable laws and regulations                 适用的法规 qIQ=OY=6  
application systems                                  应用系统 Q}@t'  
apply consistently                              一贯地执行，一贯地实施 @@H_3!B%4v  
appropriate                                       适当的，合适的； bpwA|H%{M  
征用，挪用 rgzra"u)  
appropriate authorization                          适当的授权 W+#Q>^Q>  
appropriateness of audit evidence                    审计证据的适当性 `^SRg_rH=`  
approval                                    批准，核准 o'$"MC+  
assertion                                    (会计报表上的)认定；确认 q7Hf7^a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?I6rW JcQ6  
asset                                                 资产，财产 BA:x*(%~  
asset restructuring                             资产重组 ~dr,;NhOLJ  
assignment of duties                                 职责的划分 n8<?<-2  
assistant                                     助理，助理人员 Fn@`Bi?#q  
associated company                                 联属公司，联营公司 z qq  
association                                        联合，结合；协会，社团 uL/wV~g  
assumption                                       假设，假定 71R,R,  
at a given date                                         在某一特定时日 \t7yH]:>@  
attestation                                         鉴证，公证 d-_V*rYU  
attestation service                             鉴证服务 CVa>5vt  
audit adjustment                                审计调整 =4eJ@EVM  
audit areas                                        审计领域 .g*N+T6O  
audit conclusion                                审计结论 ?"9h-g3`x}  
audit effectiveness                             审计效果 >NBc-DX^  
audit efficiency                                  审计效率 Njg$~30  
audit engagement letter                      审计业务约定书 60!%^ O =  
audit evidence                                          审计证据 ae sk.  
audit fee                                    审计费 \~hrS/$[$  
audit files                                          审计档案 .U0Gm_c0  
audit findings                                     审计中发现的事项 p3U)J&]c6  
audit implementation stage                        审计实施阶段 s
r6BC.  
audit mark                                        审计标识 '|SO7}`;Q  
audit materiality                                 审计重要性 "V>}-G&  
audit method                                     审计方法 tr<fii3<  
audit objective                                         审计目标，审计目的 k)n b<JW|r  
audit of financial statements                      会计报表审计，财务报表审计 T%eBgseS  
audit opinion                                     审计意见 8D )nM|  
audit period                                      被审计期间，被审计年度 `MSig)V  
audit plan                                          审计计划 1X2j%qI&  
audit planning                                    编制审计计划，制定审计计划，审计计划
UUV5uDe>i  
audit planning stage                                  审计计划阶段 y8~OkdlN#  
audit procedure                                审计程序 g{yw&q[B=  
audit programme                               审计程序表，具体审计计划 GJ*IH9YR  
audit report                                       审计报告 L?[m$l!T}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3 ,>M-F  
audit report with a qualified opinion                 有保留意见的审计报告 $z%(He  
audit report with an adverse opinion                否定意见的审计报告 !vgY3S0?rq  
audit report with dual dates                      双重日期审计报告 0A)0Zw  
audit reporting stage                                 审计报告阶段 fmz"Zg9=  
audit responsibility                                   审计责任  8${n}}  
audit results                                      审计结果 f#!+l1GV  
audit risk                                          审计风险 P5<9;PPbZ  
audit sampling                                          审计抽样 Da(k>vR@4  
audit sampling techniques                         审计抽样方法，审计抽样技术 ez'NHodwk2  
audit strategies                                  审计策略 _Z0 .c@0  
audit summary                                         审计总结，审计小结 .#QE*<T)]  
audit team                                         审计小组 ))=6g@(  
audit test                                    审计测试 '."_TEIF  
audit trail                                          审计轨迹 xfb .Z(  
audit work                                        审计工作 k9x[( #  
audit working paper                                 审计工作底稿 [MpWvLP"x  
audited financial statement                        审计会计报表，已审计财务报表 F\DiT|?}  
Auditing Guidelines (the～)                      审计规范指南 u4Nh_x8\Nr  
auditing standards                             审计准则 H@uu;:l<7A  
audit-oriented working paper                          (审计)业务类工作底稿 h< r(:.%!}  
authorisation                                     授权 M1/d
7d  
authorisation of transaction                       交易的授权 |jiIx5qr  
availability                                         可获得性 jB?SX  
B T>B'T3or  
balance                                      余额；差额；平衡 =VD],R)  
balance sheet                                    资产负债表 O-V|=t  
bank                                                 银行 r ]7: ?ir  
bank account                                    银行账户，银行户头 a dqS.xs  
bank statement                                 银行对账单 ]:gW+6w"C  
barter transaction                              易货交易，以物换物交易 AmF[#)90P  
basis of audit                                    审计依据 AO7[SHDZ  
basis of preparation                                (会计报表的)编制基础 hBX*02p  
book of account                               账目，账簿 OE@[a  
borrowing                                         借款，贷款，借债 ^K<3_D>1>  
branch                                              分支，分支机构，分店 \|0z:R;X  
brought forward                                (账户余额等的)承上年，承上期，承上页 kGV:=h  
budget                                              预算 "QnYT3[l"  
building                                      建筑物；大楼 ,MXU]{  
business conditions                                  业务情况，经营情况 @U_CnhPQq  
business licence                               (企业等的)营业执照 v#Rh:#7O%U  
business relation                                业务关系 d=vuy   
t<UJR*R=L  

呵呵，学下，谢谢分享