[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 {M,,npl  
　　 ceNix!P  
审计词汇英汉对照 E.1J2N e  
   /0\ mx4u  
A =PGs{?+&O  
Em[DHfu1Q  
$d?.2Kg  
ability to continue as a going concern               持续经营能力 4k./(f2+  
acceptability                                     可接受性，可接受程度 <dyewy*.L  
acceptable level of detection risk                     检查风险的可接受水平 Uye|9/w8 !  
acceptance of engagement                       接受委托 UH7jP#W%=  
accepting the engagement for the first time              首次接受委托 w+1Gs ;  
access to asset                                         对资产的接触 q7u'_R,;  
according to                                     根据，依据，依照 SkU9ON  
account balance                                账户余额 h6dPO"  
account for                                       对……进行会计处理，核算；解释 X.`
~>`8  
accounting                                        会计，会计学 5n
bEf9&  
accounting advisory serve                        会计咨询服务 /VG2.:  
accounting firm                                 会计师事务所 6q 2_WX  
accounting information                      会计信息，会计资料 <w3!!+oK"  
accounting period                             会计期间 _X?^Cy  
accounting policies                                   会计政策 OR[ {PU=X  
accounting professional bodies                 会计职业组织，会计职业团体 VK@!lJu!  
accounting records                                   会计记录 yDNOt C|  
accounting responsibility                           会计责任 o M Zq+>  
accounting service                             会计服务 6'xsG?{JY  
accounting standards                                会计准则 ftH:r_"O#  
Accounting Standards for Business Enterprises       企业会计准则  TX  
accounting system                             会计系统 !ct4;.2 D  
accounting treatment                                会计处理 YJ$1N!rG  
accuracy                                    准确性，精确性 3_A *$  
additional audit procedures                      追加审计程序 4@xE8`+bG  
addressee                                         收件人，收信人 BT}&Y6  
Administration of State-owned Assets  (the～)     国有资产管理局 ,AT[@  
administrative laws and regulations                 行政法规 v+99 -.  
adverse impact                                 不利影响，负面影响 I}R0q  
adverse opinion                                反对意见 ?6'rBH/w  
advisory group                                  咨询组，顾问组 V')0 Mr  
agency fee                                        代理费，代理费用 iYC9eEF  
aggregate                                          总计，合计为…… qx%}knB  
alternation of document and record                 变造文件和记录 $\9~)Rq6  
alternative audit procedures                      替代审计程序，备选审计程序 hpU2  
amend                                              修改，修订 &c1A*Pl/:G  
amortisation                                      摊销 @B}aN@!/  
analytical capacity                             分析能力 7g3>jh  
analytical procedures                               分析性程序 CirZ+o  
annual financial statements                        年度会计报表，年度财务报表 m8.U &0  
appendix                                          附录，附表 G8Du~h!!U  
applicable                                         适用的 F:aILx  
applicable laws and regulations                 适用的法规 fDLG>rXPT  
application systems                                  应用系统 5xL~`-IA&v  
apply consistently                              一贯地执行，一贯地实施 %j7XEh<'  
appropriate                                       适当的，合适的； }l=xiAF  
征用，挪用
"jw<V,,  
appropriate authorization                          适当的授权 hJPlq0C  
appropriateness of audit evidence                    审计证据的适当性 NFv>B>  
approval                                    批准，核准 ++E3]X|  
assertion                                    (会计报表上的)认定；确认 Pi|o`
d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9?k_y ZV  
asset                                                 资产，财产 j)q\9#sI/(  
asset restructuring                             资产重组 Po%(~ )S>  
assignment of duties                                 职责的划分 M9f35 :  
assistant                                     助理，助理人员 0bo/XUpi  
associated company                                 联属公司，联营公司 vhhC> 7  
association                                        联合，结合；协会，社团 C`q@X(_  
assumption                                       假设，假定 `jOX6_z?I  
at a given date                                         在某一特定时日 } 1 r m  
attestation                                         鉴证，公证 bcupo:N  
attestation service                             鉴证服务 Tyck/ EO  
audit adjustment                                审计调整 GA Am0;  
audit areas                                        审计领域 +zs4a96[  
audit conclusion                                审计结论 HJY2#lSha6  
audit effectiveness                             审计效果 b6*!ACY  
audit efficiency                                  审计效率 LCQE_}Mh  
audit engagement letter                      审计业务约定书 9H%X2#:fH  
audit evidence                                          审计证据 zen*PeIrA^  
audit fee                                    审计费 N 8-oY$*  
audit files                                          审计档案 SV(]9^nW  
audit findings                                     审计中发现的事项 9VbOQ{8  
audit implementation stage                        审计实施阶段 & GreN  
audit mark                                        审计标识 x|vqNZ\ F  
audit materiality                                 审计重要性  O]m+u  
audit method                                     审计方法 L{c q, jk  
audit objective                                         审计目标，审计目的 ,\@O(; mF  
audit of financial statements                      会计报表审计，财务报表审计 [n/hkXa$\  
audit opinion                                     审计意见 <wAFy>7  
audit period                                      被审计期间，被审计年度 `[n("7,  
audit plan                                          审计计划 d \35a4l  
audit planning                                    编制审计计划，制定审计计划，审计计划 @62Mk},9 c  
audit planning stage                                  审计计划阶段 F,'exuZ  
audit procedure                                审计程序 5+wAzVA  
audit programme                               审计程序表，具体审计计划
28=O03q  
audit report                                       审计报告 \!ej<T+JR>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hh[jN7K  
audit report with a qualified opinion                 有保留意见的审计报告 c}0@2Vf  
audit report with an adverse opinion                否定意见的审计报告 0c#/hFn  
audit report with dual dates                      双重日期审计报告 LWt&3  
audit reporting stage                                 审计报告阶段 =ha{Ziryo  
audit responsibility                                   审计责任 9rA=pH%<>B  
audit results                                      审计结果 gatB QwJb9  
audit risk                                          审计风险 4f;HQ-Iv  
audit sampling                                          审计抽样 vz!s~cAt  
audit sampling techniques                         审计抽样方法，审计抽样技术 2J;kSh1,L  
audit strategies                                  审计策略 JGQjw(Xs  
audit summary                                         审计总结，审计小结 J^g!++|2P  
audit team                                         审计小组 9cj9SB4  
audit test                                    审计测试 >orK';r<  
audit trail                                          审计轨迹 )=etG  
audit work                                        审计工作 j.@\3'  
audit working paper                                 审计工作底稿 6!(@@^7{*  
audited financial statement                        审计会计报表，已审计财务报表 FeTL&$ O  
Auditing Guidelines (the～)                      审计规范指南 EEW_gFn  
auditing standards                             审计准则 9U%N@Dq`Z  
audit-oriented working paper                          (审计)业务类工作底稿 +) m_o"hl  
authorisation                                     授权 3F
<VH  
authorisation of transaction                       交易的授权 eET}r24  
availability                                         可获得性 k{Aj^O3gD  
B Zp#v Hs  
balance                                      余额；差额；平衡 qZA).12qS  
balance sheet                                    资产负债表 bv*,#Qm  
bank                                                 银行 *VZ5B<Ic  
bank account                                    银行账户，银行户头 oo.2Dn6z  
bank statement                                 银行对账单 :EA\)@^$R  
barter transaction                              易货交易，以物换物交易 =7o"
u3hG  
basis of audit                                    审计依据 [2{1b`
e  
basis of preparation                                (会计报表的)编制基础 I'0@viF"Nx  
book of account                               账目，账簿 =%BZ9,l
 
borrowing                                         借款，贷款，借债 5kz)5,KjM  
branch                                              分支，分支机构，分店 8M`#pN^  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z LD}a:s  
budget                                              预算 smDw<slC  
building                                      建筑物；大楼 ..R-Ms)k=  
business conditions                                  业务情况，经营情况 I}vmU^Y>  
business licence                               (企业等的)营业执照 ;y2/-tL?  
business relation                                业务关系 xcf%KXJf6  
w&
KK3*=""  

呵呵，学下，谢谢分享