[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 Q>Klkd5(  
　　 wbJBGT{sm  
审计词汇英汉对照 ,mx\ -lWFy  
   [-[59H[6)  
A Ep
O2%|@  
b>QdP$>  
dhA~Yu  
ability to continue as a going concern               持续经营能力 (/nnN4\=  
acceptability                                     可接受性，可接受程度 r'yNc&~  
acceptable level of detection risk                     检查风险的可接受水平 qE2V
UEv5Y  
acceptance of engagement                       接受委托 iJE:>qOTD5  
accepting the engagement for the first time              首次接受委托 1OExa<Zq  
access to asset                                         对资产的接触 9,~7,Py}  
according to                                     根据，依据，依照 %\,9S`0  
account balance                                账户余额 Z[w}PN,xV  
account for                                       对……进行会计处理，核算；解释 q 8sfG;)  
accounting                                        会计，会计学 SF-E>s!XL  
accounting advisory serve                        会计咨询服务 yYGs]+  
accounting firm                                 会计师事务所 f8[O]MrO;  
accounting information                      会计信息，会计资料 Ph]b6  
accounting period                             会计期间 ~b
*]jZwT  
accounting policies                                   会计政策 n=4  
accounting professional bodies                 会计职业组织，会计职业团体 B<L7`xL  
accounting records                                   会计记录 ^%zhj3#  
accounting responsibility                           会计责任 L,.~V
Ny-  
accounting service                             会计服务 , d $"`W2  
accounting standards                                会计准则 O'IU1sU  
Accounting Standards for Business Enterprises       企业会计准则 (_4DZMf  
accounting system                             会计系统 TW>G YGz  
accounting treatment                                会计处理 9s_^?
q  
accuracy                                    准确性，精确性 zMA;1Na  
additional audit procedures                      追加审计程序 XQn1B3k+  
addressee                                         收件人，收信人 6d/Q"As  
Administration of State-owned Assets  (the～)     国有资产管理局 s!?uLSEdb  
administrative laws and regulations                 行政法规 "G%</G8M  
adverse impact                                 不利影响，负面影响 66F?exr  
adverse opinion                                反对意见 J)n_u),  
advisory group                                  咨询组，顾问组 
TaD;_)(  
agency fee                                        代理费，代理费用 iii|;v]+  
aggregate                                          总计，合计为…… 3s?u05_  
alternation of document and record                 变造文件和记录 }R16WY_'  
alternative audit procedures                      替代审计程序，备选审计程序 L$3lsu!4n  
amend                                              修改，修订 Ws|`E`6O  
amortisation                                      摊销 sw}O g`U  
analytical capacity                             分析能力 DqQp47kp  
analytical procedures                               分析性程序 V6P-?Nd  
annual financial statements                        年度会计报表，年度财务报表 ^D +^~>f  
appendix                                          附录，附表 9o5D3 d K  
applicable                                         适用的 MuO KauYa  
applicable laws and regulations                 适用的法规 HdxP:s.T  
application systems                                  应用系统 'o}[9ZBjn  
apply consistently                              一贯地执行，一贯地实施 % Q6 za'25  
appropriate                                       适当的，合适的； MAkr9AKb,  
征用，挪用 -c]AS[(  
appropriate authorization                          适当的授权 ,\v'%,:C  
appropriateness of audit evidence                    审计证据的适当性 2%fIe  
approval                                    批准，核准 O%kUj&h^  
assertion                                    (会计报表上的)认定；确认
]Ac}+?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R]X 0D.  
asset                                                 资产，财产 i:aW .QZ.  
asset restructuring                             资产重组 Q >/,QX  
assignment of duties                                 职责的划分 e1-tpD:J  
assistant                                     助理，助理人员 MBg[hu%  
associated company                                 联属公司，联营公司 7xeqs q  
association                                        联合，结合；协会，社团 \fT QNF  
assumption                                       假设，假定 )L:e0u  
at a given date                                         在某一特定时日 GqRXNs!  
attestation                                         鉴证，公证 PhC3F4  
attestation service                             鉴证服务 mF\!~ag|  
audit adjustment                                审计调整 SdYf^@%}F  
audit areas                                        审计领域 z4SJxL  
audit conclusion                                审计结论 ` 'Qb
?F6  
audit effectiveness                             审计效果 7C7.}U  
audit efficiency                                  审计效率 )  FR7t  
audit engagement letter                      审计业务约定书 K{ar)_V/  
audit evidence                                          审计证据 {7goYzQsi%  
audit fee                                    审计费 ?yS1|CF%&y  
audit files                                          审计档案 GA gTy  
audit findings                                     审计中发现的事项 K#Ck,Y "  
audit implementation stage                        审计实施阶段 IANSpWea?  
audit mark                                        审计标识 @/<UhnI  
audit materiality                                 审计重要性
%nY\"  
audit method                                     审计方法 JnsJ]_<  
audit objective                                         审计目标，审计目的 HGGq;Nbm  
audit of financial statements                      会计报表审计，财务报表审计 .^{%hc*w4  
audit opinion                                     审计意见 "wOfs$w%s  
audit period                                      被审计期间，被审计年度 swF{}S"  
audit plan                                          审计计划 nFn!6,>E  
audit planning                                    编制审计计划，制定审计计划，审计计划 acl<dY6  
audit planning stage                                  审计计划阶段 -Ty~lZ)TDT  
audit procedure                                审计程序 D8Fi{?A#FV  
audit programme                               审计程序表，具体审计计划 lNL=Yu2p_  
audit report                                       审计报告 A0)^I:&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :_R:>n9 p  
audit report with a qualified opinion                 有保留意见的审计报告 e7U\gtZ.  
audit report with an adverse opinion                否定意见的审计报告 Bx#i?=*W  
audit report with dual dates                      双重日期审计报告 DRQx5fgL  
audit reporting stage                                 审计报告阶段 [HQ)4xG  
audit responsibility                                   审计责任 sWYnoRxu  
audit results                                      审计结果 ;yJ:W8U]+;  
audit risk                                          审计风险 YGyv)\  
audit sampling                                          审计抽样 Gk
Jcd;  
audit sampling techniques                         审计抽样方法，审计抽样技术 =D/zC'l  
audit strategies                                  审计策略 >lRZvf-i  
audit summary                                         审计总结，审计小结 } 9S}?R  
audit team                                         审计小组 )SmnLvL  
audit test                                    审计测试 <:&vAX L  
audit trail                                          审计轨迹 xN-,gT'!
 
audit work                                        审计工作 5^Qa8yA>7  
audit working paper                                 审计工作底稿 s7Agr!>f  
audited financial statement                        审计会计报表，已审计财务报表 yQ2=d5'V`  
Auditing Guidelines (the～)                      审计规范指南 ~w>h#{RB  
auditing standards                             审计准则 2 kDsIEA  
audit-oriented working paper                          (审计)业务类工作底稿 -x//@8"   
authorisation                                     授权 uNzc,OH  
authorisation of transaction                       交易的授权 dgw.OXa  
availability                                         可获得性 &-ropY  
B s/D)X=P1  
balance                                      余额；差额；平衡 X 0y$ xC|<  
balance sheet                                    资产负债表 Yb+A{`  
bank                                                 银行 T0w_d_aS  
bank account                                    银行账户，银行户头 OH\^j1x9I  
bank statement                                 银行对账单 AYbO~_a\N  
barter transaction                              易货交易，以物换物交易 3xChik{  
basis of audit                                    审计依据 3 ~v 1
7  
basis of preparation                                (会计报表的)编制基础 )Z/"P\qo  
book of account                               账目，账簿 "bo0O7InOV  
borrowing                                         借款，贷款，借债 _>- D*l  
branch                                              分支，分支机构，分店 +"?+B e  
brought forward                                (账户余额等的)承上年，承上期，承上页 q\0/6tl_  
budget                                              预算 }g}Eh>U  
building                                      建筑物；大楼 CFaY=Cy  
business conditions                                  业务情况，经营情况 !$Nj !  
business licence                               (企业等的)营业执照 kTvM,<
 
business relation                                业务关系 'h*jL@%TT  
L^+rsxR  

呵呵，学下，谢谢分享