[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 7:jSP$  
　　 .zBSjh_=H  
审计词汇英汉对照 'G@Npp)&^  
   B 8C3LP}?  
A 6&.[:IHw  
@B7;
  
I/XVo2
Ee  
ability to continue as a going concern               持续经营能力 gAv?\9=a)W  
acceptability                                     可接受性，可接受程度 ~uzu*7U  
acceptable level of detection risk                     检查风险的可接受水平 /3FC@?l w4  
acceptance of engagement                       接受委托 6CY_8/:zL  
accepting the engagement for the first time              首次接受委托 ^R>&^"oI  
access to asset                                         对资产的接触 c6BaC@2  
according to                                     根据，依据，依照 P1TLH2)  
account balance                                账户余额 JOenVepQ,  
account for                                       对……进行会计处理，核算；解释 B quyPG"  
accounting                                        会计，会计学 > 'Y]C\  
accounting advisory serve                        会计咨询服务 < g6 [mS  
accounting firm                                 会计师事务所 e0v&wSi  
accounting information                      会计信息，会计资料 OwSr`2'9  
accounting period                             会计期间 _$i9Tk
 
accounting policies                                   会计政策  M"X/([G  
accounting professional bodies                 会计职业组织，会计职业团体 Vu~mi%UH  
accounting records                                   会计记录 _wZ(%(^I  
accounting responsibility                           会计责任 k3S**&i!CR  
accounting service                             会计服务 1G{$ B^ f  
accounting standards                                会计准则 >jN)9}3>-#  
Accounting Standards for Business Enterprises       企业会计准则 0sV;TQt+f  
accounting system                             会计系统 ~|l>b f  
accounting treatment                                会计处理 Q?W]g%:)  
accuracy                                    准确性，精确性 ME0ivr*=:  
additional audit procedures                      追加审计程序 oE-i`;\8  
addressee                                         收件人，收信人 o] )qv~o)  
Administration of State-owned Assets  (the～)     国有资产管理局 `S$BBF;  
administrative laws and regulations                 行政法规 !. q*bY  
adverse impact                                 不利影响，负面影响
A4%0  
adverse opinion                                反对意见 =
1`  
advisory group                                  咨询组，顾问组 z~z.J]  
agency fee                                        代理费，代理费用 UL"JwqD  
aggregate                                          总计，合计为…… 5:^dyF&sm{  
alternation of document and record                 变造文件和记录 K V 4>(  
alternative audit procedures                      替代审计程序，备选审计程序 W?XvVPB  
amend                                              修改，修订 ?w3f;v  
amortisation                                      摊销 ~q-|cl<  
analytical capacity                             分析能力 crZ\:LeJ  
analytical procedures                               分析性程序 - bFz  
annual financial statements                        年度会计报表，年度财务报表 3<'SnP3mY  
appendix                                          附录，附表 //V?rs  
applicable                                         适用的 ;v8,r#4  
applicable laws and regulations                 适用的法规 TyGXDU  
application systems                                  应用系统 h r*KDT^!  
apply consistently                              一贯地执行，一贯地实施 LL kAA?P  
appropriate                                       适当的，合适的； O3Ks|%1  
征用，挪用 |}'}TYX0:  
appropriate authorization                          适当的授权 s- g[B(  
appropriateness of audit evidence                    审计证据的适当性 lt}|
Y9h  
approval                                    批准，核准 H'
Z[3e  
assertion                                    (会计报表上的)认定；确认 I-fs*yzj;8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5hg>2?e9s?  
asset                                                 资产，财产 ffuV$#  
asset restructuring                             资产重组 VPtA %1  
assignment of duties                                 职责的划分 *$(9,y\  
assistant                                     助理，助理人员 Wc-P= J*m  
associated company                                 联属公司，联营公司 ?$=N!>P#  
association                                        联合，结合；协会，社团 Q0ev*MS9Z  
assumption                                       假设，假定 {PYN3\N,  
at a given date                                         在某一特定时日 "QGP]F  
attestation                                         鉴证，公证 :R<,J=+$u  
attestation service                             鉴证服务 nCXIWLw  
audit adjustment                                审计调整 r&Za*TD^  
audit areas                                        审计领域 pS0-<-\R  
audit conclusion                                审计结论 aViJ?*  
audit effectiveness                             审计效果 ke)3*.Y%C  
audit efficiency                                  审计效率 "6Ly?'HK  
audit engagement letter                      审计业务约定书 d3^LalAp  
audit evidence                                          审计证据 + w GE  
audit fee                                    审计费 !Y`nKC(=z  
audit files                                          审计档案 3lA<{m;V  
audit findings                                     审计中发现的事项 {*>$LlL  
audit implementation stage                        审计实施阶段 3vVhE,
1N  
audit mark                                        审计标识 BC!l)2  
audit materiality                                 审计重要性 R1J"QU  
audit method                                     审计方法 4?72TBl]  
audit objective                                         审计目标，审计目的 CaZEU(i  
audit of financial statements                      会计报表审计，财务报表审计 bpKMQrwd  
audit opinion                                     审计意见 OuS{ve  
audit period                                      被审计期间，被审计年度 Oh<Z0M)  
audit plan                                          审计计划 ]<W1edr  
audit planning                                    编制审计计划，制定审计计划，审计计划 !>9*$E |  
audit planning stage                                  审计计划阶段 VaSw}q/o:/  
audit procedure                                审计程序 49HtI9@  
audit programme                               审计程序表，具体审计计划 [-vd]ob  
audit report                                       审计报告 jVk|(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +z(" 'Cv  
audit report with a qualified opinion                 有保留意见的审计报告 P|_?{1eO2  
audit report with an adverse opinion                否定意见的审计报告 $T]1<3\G  
audit report with dual dates                      双重日期审计报告 |WubIj*\{  
audit reporting stage                                 审计报告阶段 (WN'wp  
audit responsibility                                   审计责任 U5izOFc  
audit results                                      审计结果 BniFEW:<  
audit risk                                          审计风险 Kq6m5A]z  
audit sampling                                          审计抽样 ?CL1^N%  
audit sampling techniques                         审计抽样方法，审计抽样技术 q`9~F4\  
audit strategies                                  审计策略 %aL>n=$  
audit summary                                         审计总结，审计小结 dpJi5fN  
audit team                                         审计小组 uTB;Bva  
audit test                                    审计测试 9c#9KCmc  
audit trail                                          审计轨迹 O&d
(FJZ  
audit work                                        审计工作 k 2;m"F  
audit working paper                                 审计工作底稿 ((;9%F:/$  
audited financial statement                        审计会计报表，已审计财务报表 ^D oJ='&  
Auditing Guidelines (the～)                      审计规范指南 7fnKe2MM  
auditing standards                             审计准则 2MB\!fh  
audit-oriented working paper                          (审计)业务类工作底稿 b^hCm`2w*  
authorisation                                     授权 rv|k8  
authorisation of transaction                       交易的授权 6TPcG dZ  
availability                                         可获得性 eQ9{J9)?  
B '>'h
7F=tY  
balance                                      余额；差额；平衡 fa5($jJ&  
balance sheet                                    资产负债表 If!0w ;h  
bank                                                 银行 _2f}WY3S  
bank account                                    银行账户，银行户头 Q 7B) t;^  
bank statement                                 银行对账单 uvD6uIW<  
barter transaction                              易货交易，以物换物交易 t$Irr*  
basis of audit                                    审计依据 &sx/qS#,VL  
basis of preparation                                (会计报表的)编制基础 T']*h8  
book of account                               账目，账簿 Arfq  
borrowing                                         借款，贷款，借债  _%i|*  
branch                                              分支，分支机构，分店 }})4S
;j  
brought forward                                (账户余额等的)承上年，承上期，承上页 >2$Ehw:K^  
budget                                              预算 iF61J%3-  
building                                      建筑物；大楼 |a\s
}M1  
business conditions                                  业务情况，经营情况 Ie4*#N_  
business licence                               (企业等的)营业执照 JBb}{fo~  
business relation                                业务关系 d5^ipu  
<w{W1*R9  

呵呵，学下，谢谢分享