[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 ZYwcB]xEz  
　　 FLqN3D=yQ  
审计词汇英汉对照 6g g8h>b  
   AC) M2;  
A L8QW
EFB|  
@Iv;y*y  
G21o@38e  
ability to continue as a going concern               持续经营能力 Q6@<7E]y  
acceptability                                     可接受性，可接受程度 (CmK>"C+  
acceptable level of detection risk                     检查风险的可接受水平 ATNOb  
acceptance of engagement                       接受委托 do}LaUz  
accepting the engagement for the first time              首次接受委托 DZ8
|20b  
access to asset                                         对资产的接触 h4?x_"V"  
according to                                     根据，依据，依照 '-;[8:y.  
account balance                                账户余额 qos7u91z  
account for                                       对……进行会计处理，核算；解释 >1~ /:DJ  
accounting                                        会计，会计学 ^/2I)y]W0  
accounting advisory serve                        会计咨询服务 =?fz-HB  
accounting firm                                 会计师事务所 nVb@sI{{k  
accounting information                      会计信息，会计资料 ?['!0PF  
accounting period                             会计期间 Tu#< {'1$  
accounting policies                                   会计政策 ):D"LC  
accounting professional bodies                 会计职业组织，会计职业团体 iq(PC3e`V  
accounting records                                   会计记录 NK_|h%  
accounting responsibility                           会计责任 7;"0:eX  
accounting service                             会计服务 u/zBz*zh  
accounting standards                                会计准则 (\9`$  
Accounting Standards for Business Enterprises       企业会计准则 \*x B<mq  
accounting system                             会计系统 o\IMYT  
accounting treatment                                会计处理 :HkBP90o  
accuracy                                    准确性，精确性 Bh>L"'.2  
additional audit procedures                      追加审计程序 A=Wg0eYy\  
addressee                                         收件人，收信人 }SN( ^3N  
Administration of State-owned Assets  (the～)     国有资产管理局 >H2`4]4]  
administrative laws and regulations                 行政法规 ~Iu!B Y  
adverse impact                                 不利影响，负面影响 Sqo+cZ  
adverse opinion                                反对意见 -4a9BE".  
advisory group                                  咨询组，顾问组 0+1wi4wy/  
agency fee                                        代理费，代理费用 6o3 bq|  
aggregate                                          总计，合计为…… Mqf Ns<2  
alternation of document and record                 变造文件和记录 $B+|
&]a  
alternative audit procedures                      替代审计程序，备选审计程序 ly [LF1t  
amend                                              修改，修订 XpIiJry!6  
amortisation                                      摊销 &SY!qTxF  
analytical capacity                             分析能力 Lsmcj{1d  
analytical procedures                               分析性程序 k*.]*]   
annual financial statements                        年度会计报表，年度财务报表 ;?-AFd\i
 
appendix                                          附录，附表 lfGyK4:  
applicable                                         适用的 xvr5$x|h  
applicable laws and regulations                 适用的法规 GF'wDi}  
application systems                                  应用系统 dhl[=Y` Q  
apply consistently                              一贯地执行，一贯地实施 /HC:H,"i  
appropriate                                       适当的，合适的； L[` l80  
征用，挪用 .J"N}  
appropriate authorization                          适当的授权 m7 =$*1k  
appropriateness of audit evidence                    审计证据的适当性 '=\}dav!  
approval                                    批准，核准 `&$8/_`  
assertion                                    (会计报表上的)认定；确认 c8qr-x1HG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]$ew 5%  
asset                                                 资产，财产 092t6 D}  
asset restructuring                             资产重组 ) nfoDG#O  
assignment of duties                                 职责的划分 z3fv}_\z  
assistant                                     助理，助理人员 XC4Z,,ah"  
associated company                                 联属公司，联营公司 Q M,
!-~t  
association                                        联合，结合；协会，社团 ~}/Dl#9R!  
assumption                                       假设，假定 Pf?kNJ*Tv)  
at a given date                                         在某一特定时日 h`fVQN.3  
attestation                                         鉴证，公证 ~xH&"1  
attestation service                             鉴证服务 |m19fg3u  
audit adjustment                                审计调整 dj|5'<l 2  
audit areas                                        审计领域 97}]@xN=  
audit conclusion                                审计结论 .p`4>XA  
audit effectiveness                             审计效果 D7ex{SVA)  
audit efficiency                                  审计效率 R ;& >PFmq  
audit engagement letter                      审计业务约定书 o9?@jjqH  
audit evidence                                          审计证据 ntiS7g e1  
audit fee                                    审计费 3P>gDQP  
audit files                                          审计档案 ~,'{\jDrS  
audit findings                                     审计中发现的事项 /YKd [RQ  
audit implementation stage                        审计实施阶段 uFd$*`jS  
audit mark                                        审计标识 6 Z/`p~e  
audit materiality                                 审计重要性 .u`[|:K  
audit method                                     审计方法 \/-c)  
audit objective                                         审计目标，审计目的 jXcJ/g(X3  
audit of financial statements                      会计报表审计，财务报表审计 R+sT &d  
audit opinion                                     审计意见 ;?6vKpj;  
audit period                                      被审计期间，被审计年度 WKf<% E$  
audit plan                                          审计计划 gU9{~-9}  
audit planning                                    编制审计计划，制定审计计划，审计计划 0oe<= L]F  
audit planning stage                                  审计计划阶段 _Fb}zPU!  
audit procedure                                审计程序 g jF5~ `  
audit programme                               审计程序表，具体审计计划 +bjy#=  
audit report                                       审计报告 B( [x8A]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &}ZmT>q`$  
audit report with a qualified opinion                 有保留意见的审计报告 X/]@EF  
audit report with an adverse opinion                否定意见的审计报告 l}{{7~C`  
audit report with dual dates                      双重日期审计报告 We+rFk1ddt  
audit reporting stage                                 审计报告阶段 BT{;^Hp  
audit responsibility                                   审计责任 N&8TG  
audit results                                      审计结果 KuNLu31%  
audit risk                                          审计风险 .@dC]$2=  
audit sampling                                          审计抽样 BEZ~<E&0H  
audit sampling techniques                         审计抽样方法，审计抽样技术 !Jg;%%E3:i  
audit strategies                                  审计策略 St=nf\P&F  
audit summary                                         审计总结，审计小结 l,wlxh$}(  
audit team                                         审计小组 p<R:[rz  
audit test                                    审计测试 _8K+iqMZG  
audit trail                                          审计轨迹 
MsB>3  
audit work                                        审计工作 Jx*cq;`Vee  
audit working paper                                 审计工作底稿 -luQbGcT3  
audited financial statement                        审计会计报表，已审计财务报表 "SF0b jG9C  
Auditing Guidelines (the～)                      审计规范指南 \j)Evjw  
auditing standards                             审计准则 +^I0>\  
audit-oriented working paper                          (审计)业务类工作底稿 6K2e]r  
authorisation                                     授权 5
<?Ah+1  
authorisation of transaction                       交易的授权 r)(5,*v  
availability                                         可获得性 =j]y ?;7q  
B xh6(~'$  
balance                                      余额；差额；平衡 *%-<Ldv  
balance sheet                                    资产负债表 (1/Sf&2i  
bank                                                 银行 M8^ID #  
bank account                                    银行账户，银行户头
W?7l-k=S  
bank statement                                 银行对账单 ~C-Sr@ a?/  
barter transaction                              易货交易，以物换物交易 uf(ayDE  
basis of audit                                    审计依据 gv!8' DKn  
basis of preparation                                (会计报表的)编制基础 !}*N';  
book of account                               账目，账簿 [X(m[u'%  
borrowing                                         借款，贷款，借债 /iW+<@Mas  
branch                                              分支，分支机构，分店 sYTz6-  
brought forward                                (账户余额等的)承上年，承上期，承上页 $CcjuPsK  
budget                                              预算 i4C{3J^  
building                                      建筑物；大楼 AbU`wr/h 4  
business conditions                                  业务情况，经营情况 68%aDs  
business licence                               (企业等的)营业执照 IrwQ~z3I  
business relation                                业务关系 c '|*{%<e2  
Bz+oMN#XJ  

呵呵，学下，谢谢分享