[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 qqSk*oH~  
　　 iLy}G7h  
审计词汇英汉对照 K,' ]G&K  
   DT(A~U<y  
A TD,W*(b  
.F.4fk  
!a3cEzs3  
ability to continue as a going concern               持续经营能力 E/(:\Cm^  
acceptability                                     可接受性，可接受程度 K2L+tw  
acceptable level of detection risk                     检查风险的可接受水平 lMp)T**  
acceptance of engagement                       接受委托 pr/ yDGia  
accepting the engagement for the first time              首次接受委托 PBr-<J  
access to asset                                         对资产的接触 -zHJ#
 
according to                                     根据，依据，依照 K|Std)6  
account balance                                账户余额 E/LR(d_  
account for                                       对……进行会计处理，核算；解释 Gw3|"14  
accounting                                        会计，会计学 f6^H Q1SSt  
accounting advisory serve                        会计咨询服务 Gy 'l;2  
accounting firm                                 会计师事务所 R|8)iW^  
accounting information                      会计信息，会计资料 aD3'gc,l  
accounting period                             会计期间 Bfaj4i;_  
accounting policies                                   会计政策 @y9_\mX!s  
accounting professional bodies                 会计职业组织，会计职业团体 1I KDp]SN  
accounting records                                   会计记录
I2%{6g@  
accounting responsibility                           会计责任 of8/~VO  
accounting service                             会计服务 i+jSXn"_  
accounting standards                                会计准则 vhZpYW8  
Accounting Standards for Business Enterprises       企业会计准则 hp,bfcM  
accounting system                             会计系统 G(|ki9^@"9  
accounting treatment                                会计处理 >va#PFHA  
accuracy                                    准确性，精确性 KCDEMs}}zM  
additional audit procedures                      追加审计程序 [1dlV/  
addressee                                         收件人，收信人 J^ryUOo}b  
Administration of State-owned Assets  (the～)     国有资产管理局 .!,T>:R  
administrative laws and regulations                 行政法规 #=5/D@  
adverse impact                                 不利影响，负面影响 >I8R[@  
adverse opinion                                反对意见 vz,l{0v  
advisory group                                  咨询组，顾问组
z`xdRe{QP  
agency fee                                        代理费，代理费用 [st4FaQ36  
aggregate                                          总计，合计为…… D^I%tn=F  
alternation of document and record                 变造文件和记录 1Xt%O86
 
alternative audit procedures                      替代审计程序，备选审计程序 CP'?Om2  
amend                                              修改，修订 ,K6s'3O(LW  
amortisation                                      摊销 tH2y:o72  
analytical capacity                             分析能力 6N:fq  
analytical procedures                               分析性程序 }X)mZyM[  
annual financial statements                        年度会计报表，年度财务报表 1N1MD@C?P  
appendix                                          附录，附表 jw5Bbyk  
applicable                                         适用的 2ME3=C  
applicable laws and regulations                 适用的法规 |9jeOV}/  
application systems                                  应用系统 $dgY#ST%
 
apply consistently                              一贯地执行，一贯地实施 ,S2D/Y^>  
appropriate                                       适当的，合适的； Q~#udEajI  
征用，挪用 Qy*`s  
appropriate authorization                          适当的授权 &$qqF&  
appropriateness of audit evidence                    审计证据的适当性 %w=*4!NWb  
approval                                    批准，核准 ; GRSe  
assertion                                    (会计报表上的)认定；确认 g,7`emOX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {XC# -3O  
asset                                                 资产，财产 bB- >\  
asset restructuring                             资产重组 O2q`2L~  
assignment of duties                                 职责的划分 G  2+A`\]  
assistant                                     助理，助理人员 \d2Ku10v[  
associated company                                 联属公司，联营公司 tVvRT*>Wb  
association                                        联合，结合；协会，社团 ga?.7F  
assumption                                       假设，假定 0j
7W\'!t  
at a given date                                         在某一特定时日 6OF&Q`*4  
attestation                                         鉴证，公证 s|dcO  
attestation service                             鉴证服务 t`o-HWfS.  
audit adjustment                                审计调整 *@S:f"i  
audit areas                                        审计领域 |gA~E>IqF  
audit conclusion                                审计结论 * h!gjbi  
audit effectiveness                             审计效果 CbVUz
<  
audit efficiency                                  审计效率 /z>G=kA  
audit engagement letter                      审计业务约定书 H? Z5ex  
audit evidence                                          审计证据 ly7\H3  
audit fee                                    审计费 ' mXf8   
audit files                                          审计档案 !=3[Bm
G  
audit findings                                     审计中发现的事项 Vi?[yu<F  
audit implementation stage                        审计实施阶段 )AEJ`xC  
audit mark                                        审计标识 h<f_Eoz-a  
audit materiality                                 审计重要性 A7 qyv0F  
audit method                                     审计方法 oa?bOm  
audit objective                                         审计目标，审计目的 R7r` (c!  
audit of financial statements                      会计报表审计，财务报表审计 casva;  
audit opinion                                     审计意见 WolkW:(Cg  
audit period                                      被审计期间，被审计年度 Kp'_lKW)]q  
audit plan                                          审计计划 zp:kdN7!^  
audit planning                                    编制审计计划，制定审计计划，审计计划 |,
cQJ  
audit planning stage                                  审计计划阶段 J70#pF  
audit procedure                                审计程序 O; 7`*}m  
audit programme                               审计程序表，具体审计计划 P%A;EF~v  
audit report                                       审计报告 PTWP7A [  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :3pJGMv(  
audit report with a qualified opinion                 有保留意见的审计报告 6oMU) DIa  
audit report with an adverse opinion                否定意见的审计报告 _HW~
sz|  
audit report with dual dates                      双重日期审计报告 Aw~ =U!  
audit reporting stage                                 审计报告阶段 ?n)d: )Ud"  
audit responsibility                                   审计责任 < ^c?M[j  
audit results                                      审计结果 )y4bb^;z  
audit risk                                          审计风险 jNhiY  
audit sampling                                          审计抽样 `w` f[dU-  
audit sampling techniques                         审计抽样方法，审计抽样技术 gHpA@jdC*  
audit strategies                                  审计策略 4{=zO(>  
audit summary                                         审计总结，审计小结 [KR|m,QWp  
audit team                                         审计小组 sG[v vm  
audit test                                    审计测试 it.Lh'N;T  
audit trail                                          审计轨迹 IL;JdIa  
audit work                                        审计工作 2#1"(m{  
audit working paper                                 审计工作底稿 dmI~$*  
audited financial statement                        审计会计报表，已审计财务报表 F6 ?4&h?n  
Auditing Guidelines (the～)                      审计规范指南 V
W:WB.K$  
auditing standards                             审计准则 |ZZl3l=]  
audit-oriented working paper                          (审计)业务类工作底稿 i
Z}Afj  
authorisation                                     授权 ]rGZ   
authorisation of transaction                       交易的授权 meey5}  
availability                                         可获得性 y.PWh<dI  
B _<s[HGA`z  
balance                                      余额；差额；平衡 _uwM%M;  
balance sheet                                    资产负债表 ySAkj-< /P  
bank                                                 银行 (k/[/`3ST  
bank account                                    银行账户，银行户头 W^#
HR  
bank statement                                 银行对账单 @{N2I$%6  
barter transaction                              易货交易，以物换物交易 nX~Qt%  
basis of audit                                    审计依据 N^</:R  
basis of preparation                                (会计报表的)编制基础 E-gI'qG\(  
book of account                               账目，账簿 sdN@ZP  
borrowing                                         借款，贷款，借债 Z>hS&B  
branch                                              分支，分支机构，分店 $ /*19e~  
brought forward                                (账户余额等的)承上年，承上期，承上页 p}H:t24Cr5  
budget                                              预算 zG-pqE6  
building                                      建筑物；大楼 &\tD$g~"  
business conditions                                  业务情况，经营情况 p+M#hF5o  
business licence                               (企业等的)营业执照 x-27r GN  
business relation                                业务关系 O&BNhuW2  
7q\&  

呵呵，学下，谢谢分享