[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 BMH)aU  
　　 +Ghi}v  
审计词汇英汉对照 T|4snU2M  
   Pe7e?79  
A  !rL<5L  
db
Gg D=}o  
>>'C :7+Y  
ability to continue as a going concern               持续经营能力 ~5aE2w0K
 
acceptability                                     可接受性，可接受程度 @"87F{!  
acceptable level of detection risk                     检查风险的可接受水平 I*)VZW  
acceptance of engagement                       接受委托 C".1 +Um  
accepting the engagement for the first time              首次接受委托 6vs3O  
access to asset                                         对资产的接触 v|t{1 [C  
according to                                     根据，依据，依照 rz
Ld"`  
account balance                                账户余额 laREjN/\`  
account for                                       对……进行会计处理，核算；解释 cnNOZ$)  
accounting                                        会计，会计学 htJuGfDx1  
accounting advisory serve                        会计咨询服务 4YA./j%'  
accounting firm                                 会计师事务所 7k8n@39?  
accounting information                      会计信息，会计资料 02b6s&L  
accounting period                             会计期间 Cn h|D^{s  
accounting policies                                   会计政策 *o?i:LE]  
accounting professional bodies                 会计职业组织，会计职业团体 F1W+o?B  
accounting records                                   会计记录 ^$?qT60%d|  
accounting responsibility                           会计责任 |m>}
%{  
accounting service                             会计服务 UZxmhsv  
accounting standards                                会计准则 n'w,n1z7  
Accounting Standards for Business Enterprises       企业会计准则 CY"i-e"q<Q  
accounting system                             会计系统 )m#']c:rg  
accounting treatment                                会计处理 H#(<-)j0_  
accuracy                                    准确性，精确性 .Ao0;:;(2-  
additional audit procedures                      追加审计程序 !vqC+o>@  
addressee                                         收件人，收信人 BSUPS+@+  
Administration of State-owned Assets  (the～)     国有资产管理局 POd/+e9d  
administrative laws and regulations                 行政法规 [? KIN_e#  
adverse impact                                 不利影响，负面影响 :=.*I   
adverse opinion                                反对意见 .[pUuVq]  
advisory group                                  咨询组，顾问组 :F(9"L  
agency fee                                        代理费，代理费用 oK+Lzb\d{M  
aggregate                                          总计，合计为…… fEqC] *s  
alternation of document and record                 变造文件和记录  00<{:  
alternative audit procedures                      替代审计程序，备选审计程序 &d^=siL  
amend                                              修改，修订 ?l6jG  
amortisation                                      摊销 \9m*(_Q f  
analytical capacity                             分析能力 /=T"=bP#/  
analytical procedures                               分析性程序 pM$ @m]  
annual financial statements                        年度会计报表，年度财务报表 YMzBAf  
appendix                                          附录，附表 %v=!'?VT  
applicable                                         适用的 78
Y@OL_$  
applicable laws and regulations                 适用的法规 >)Dhi+D  
application systems                                  应用系统 /6tcSg)  
apply consistently                              一贯地执行，一贯地实施 S!dHNA:iU  
appropriate                                       适当的，合适的； Lo` F  
征用，挪用 zG% |0  
appropriate authorization                          适当的授权 gA:TL{X0  
appropriateness of audit evidence                    审计证据的适当性 h7W}OF_=y  
approval                                    批准，核准 {*xBm#  
assertion                                    (会计报表上的)认定；确认 PdE>@0X?M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f
1cl';  
asset                                                 资产，财产 ~"7J}[i5  
asset restructuring                             资产重组 J
W "  
assignment of duties                                 职责的划分 lo:~aJ8  
assistant                                     助理，助理人员 Jt=>-Spj  
associated company                                 联属公司，联营公司 \qq-smcM-  
association                                        联合，结合；协会，社团 _}=E^/;(  
assumption                                       假设，假定 x:-`o_Q*i  
at a given date                                         在某一特定时日 *\q8BZ  
attestation                                         鉴证，公证 qei$<j'b  
attestation service                             鉴证服务 OlGR<X  
audit adjustment                                审计调整 ,U=E[X=
H  
audit areas                                        审计领域 xs1bxJ_R  
audit conclusion                                审计结论 #93}E Y  
audit effectiveness                             审计效果 )Vk:YL++  
audit efficiency                                  审计效率 <94WZ?{p  
audit engagement letter                      审计业务约定书 *{[d%B<lp  
audit evidence                                          审计证据 fValSQc!U  
audit fee                                    审计费 I:&# U$  
audit files                                          审计档案 g!^J,e=  
audit findings                                     审计中发现的事项 <Cq"| A  
audit implementation stage                        审计实施阶段 .TN2s\:]jw  
audit mark                                        审计标识 _E
x?Xk  
audit materiality                                 审计重要性
pGkef0p@  
audit method                                     审计方法 #"r kuDO  
audit objective                                         审计目标，审计目的 VkXn8J  
audit of financial statements                      会计报表审计，财务报表审计 yQ-hnlzn~  
audit opinion                                     审计意见 -1mvhR~  
audit period                                      被审计期间，被审计年度 Xp^$ E6YFy  
audit plan                                          审计计划 [=~!w_  
audit planning                                    编制审计计划，制定审计计划，审计计划 4A o{M  
audit planning stage                                  审计计划阶段 BE4\U_]a3  
audit procedure                                审计程序 6ZgNHARS  
audit programme                               审计程序表，具体审计计划 B9W/bJ6%  
audit report                                       审计报告 U.Hdbmix  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _3&/(B%H  
audit report with a qualified opinion                 有保留意见的审计报告 =uc^433.  
audit report with an adverse opinion                否定意见的审计报告 `.8-cz  
audit report with dual dates                      双重日期审计报告 ..$>7y}  
audit reporting stage                                 审计报告阶段 XGk}e4;_  
audit responsibility                                   审计责任 ]Zv,  
audit results                                      审计结果 1ypjyu  
audit risk                                          审计风险 gMay  
audit sampling                                          审计抽样 n)CH^WHL&  
audit sampling techniques                         审计抽样方法，审计抽样技术 1^sbT[%R  
audit strategies                                  审计策略 lko3]
A3  
audit summary                                         审计总结，审计小结 Sw "|iBZ@  
audit team                                         审计小组 }K;iJ~kD1  
audit test                                    审计测试 j4vB`Gr]  
audit trail                                          审计轨迹 Cqa3n[Mhw1  
audit work                                        审计工作 F*!gzKZ"  
audit working paper                                 审计工作底稿 l#ygb|=x  
audited financial statement                        审计会计报表，已审计财务报表 wRi~Yb?  
Auditing Guidelines (the～)                      审计规范指南 eoL0^cZj  
auditing standards                             审计准则 )|:8zDuJ  
audit-oriented working paper                          (审计)业务类工作底稿 B3.X}ys#  
authorisation                                     授权 d'q&Lq  
authorisation of transaction                       交易的授权 
"i(U  
availability                                         可获得性 ]:!8 s\#  
B 2<m Q,,j  
balance                                      余额；差额；平衡 Ej5^Y ?-6  
balance sheet                                    资产负债表 8E-Ip>{>  
bank                                                 银行 4K'|DO|dH  
bank account                                    银行账户，银行户头 _KxX&THaj  
bank statement                                 银行对账单 vC-[#]<  
barter transaction                              易货交易，以物换物交易 <>?^4NC<M  
basis of audit                                    审计依据 C#T)@UxBZ  
basis of preparation                                (会计报表的)编制基础 6Ok,_ !  
book of account                               账目，账簿 4V>vg2 d  
borrowing                                         借款，贷款，借债 ^T+<!k  
branch                                              分支，分支机构，分店 P;>!wU~ *  
brought forward                                (账户余额等的)承上年，承上期，承上页 8z0Hx  
budget                                              预算 Y`q!V=  
building                                      建筑物；大楼 xpz`))w  
business conditions                                  业务情况，经营情况 W n6,U=$3  
business licence                               (企业等的)营业执照 wvX"D0eVn  
business relation                                业务关系 `43vxcMg  
hsz$S:am  

呵呵，学下，谢谢分享