[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 CG397Y^  
　　 T^F9A55y  
审计词汇英汉对照 `=FDNOwp  
   VQe@H8>3  
A ;"T,3JQPn6  
R|OY5@  
~V`F5B  
ability to continue as a going concern               持续经营能力 |w)S &+  
acceptability                                     可接受性，可接受程度 |(Q !$  
acceptable level of detection risk                     检查风险的可接受水平 _W +  
acceptance of engagement                       接受委托 G~$[(Fhk  
accepting the engagement for the first time              首次接受委托 L32[IL|  
access to asset                                         对资产的接触 z!> H^v  
according to                                     根据，依据，依照 JrA\ V=K  
account balance                                账户余额 }g]O_fN7
~  
account for                                       对……进行会计处理，核算；解释 Y [p  
accounting                                        会计，会计学 L2P#5
B!S  
accounting advisory serve                        会计咨询服务 y%NZ(Y,v  
accounting firm                                 会计师事务所 z pV+W-j]  
accounting information                      会计信息，会计资料 c!20((2|I  
accounting period                             会计期间 xmp^`^v*  
accounting policies                                   会计政策 oy< q;'  
accounting professional bodies                 会计职业组织，会计职业团体 lAZn0EU  
accounting records                                   会计记录 3`3`iN!8\@  
accounting responsibility                           会计责任 A!n)Fpk  
accounting service                             会计服务 sY*iR
q  
accounting standards                                会计准则  {=A8kgt  
Accounting Standards for Business Enterprises       企业会计准则 >?yxig:_  
accounting system                             会计系统 m:4Ec>?e  
accounting treatment                                会计处理 %`b %TH^  
accuracy                                    准确性，精确性 ;c;5O@R}3  
additional audit procedures                      追加审计程序 l2[{T^  
addressee                                         收件人，收信人 blHJhB&8  
Administration of State-owned Assets  (the～)     国有资产管理局 ^}\!Sn  
administrative laws and regulations                 行政法规 p^/6Rb"e  
adverse impact                                 不利影响，负面影响 ;VlA~tv  
adverse opinion                                反对意见 lemE/(`a_  
advisory group                                  咨询组，顾问组 )HPe}(ypt  
agency fee                                        代理费，代理费用 sPoH12?AL  
aggregate                                          总计，合计为…… }2CVA.Qm!  
alternation of document and record                 变造文件和记录 a-(OAzQ_  
alternative audit procedures                      替代审计程序，备选审计程序 k6|wiSyu  
amend                                              修改，修订 ~4{|  
amortisation                                      摊销 v5Qp[O_  
analytical capacity                             分析能力 rM5{R}+;  
analytical procedures                               分析性程序 IP3%'2}-  
annual financial statements                        年度会计报表，年度财务报表 c(5r  
appendix                                          附录，附表 ~o?(O1QY  
applicable                                         适用的 `:y
{  
applicable laws and regulations                 适用的法规 n$z+g>~N  
application systems                                  应用系统 NKJ+DD:
'  
apply consistently                              一贯地执行，一贯地实施 oBqWIXM  
appropriate                                       适当的，合适的； p%?m|(4f  
征用，挪用 0Xx& Z8E  
appropriate authorization                          适当的授权 ^;[|,:8f7L  
appropriateness of audit evidence                    审计证据的适当性 F
9\T<  
approval                                    批准，核准 B
!X;T9^d  
assertion                                    (会计报表上的)认定；确认 ehe;<A  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +`D,7"{Eu  
asset                                                 资产，财产 `L#`WC@[o  
asset restructuring                             资产重组 BGO!c
[-  
assignment of duties                                 职责的划分 f:_mrzz  
assistant                                     助理，助理人员 CQGq}.Jt!  
associated company                                 联属公司，联营公司 [8OQ5}do/  
association                                        联合，结合；协会，社团 /rQ[Ik$|  
assumption                                       假设，假定 { !G  
at a given date                                         在某一特定时日 i=mk#.j~  
attestation                                         鉴证，公证 b?Zt3#  
attestation service                             鉴证服务 8kA2.pIk  
audit adjustment                                审计调整 8a}et8df:  
audit areas                                        审计领域 B>=NE.ulUL  
audit conclusion                                审计结论 -Nn@c|fz  
audit effectiveness                             审计效果 ?^l{t4  
audit efficiency                                  审计效率 Rx,Qw> #  
audit engagement letter                      审计业务约定书 E!_mXjlPc  
audit evidence                                          审计证据 ln~;Osb  
audit fee                                    审计费 KbP( ;  
audit files                                          审计档案 5UU1HC;C  
audit findings                                     审计中发现的事项 rz'A#-?'oG  
audit implementation stage                        审计实施阶段 nz%{hMNYH  
audit mark                                        审计标识 :#I7);ol  
audit materiality                                 审计重要性 GiH<6<=  
audit method                                     审计方法 S.Rq u+  
audit objective                                         审计目标，审计目的 byrK``f  
audit of financial statements                      会计报表审计，财务报表审计 ~8#Ku,vEy  
audit opinion                                     审计意见 F!yr};@^p  
audit period                                      被审计期间，被审计年度 9+!1jTGSkf  
audit plan                                          审计计划 fVJsVZ"6v`  
audit planning                                    编制审计计划，制定审计计划，审计计划 njoU0 f1`  
audit planning stage                                  审计计划阶段 v y&<  O  
audit procedure                                审计程序 qT}AY.O%^  
audit programme                               审计程序表，具体审计计划 %DqPRl.Gu  
audit report                                       审计报告 Nd] w I|>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 KOqp@K$  
audit report with a qualified opinion                 有保留意见的审计报告 N~/D| ?P~2  
audit report with an adverse opinion                否定意见的审计报告 f5p:o}U*  
audit report with dual dates                      双重日期审计报告 `~ ,  
audit reporting stage                                 审计报告阶段 ^P| K2at  
audit responsibility                                   审计责任 %n7mN])  
audit results                                      审计结果 Fr xi m  
audit risk                                          审计风险 *pMu,?uE  
audit sampling                                          审计抽样 Y%"6  
audit sampling techniques                         审计抽样方法，审计抽样技术 C~PoC
'"q  
audit strategies                                  审计策略 /-_<RQ  
audit summary                                         审计总结，审计小结 6.|Qyk*  
audit team                                         审计小组 LEJ8 .z6$  
audit test                                    审计测试 V/; / &  
audit trail                                          审计轨迹 H[S 4o,  
audit work                                        审计工作  n@"h^-  
audit working paper                                 审计工作底稿 gXzp$#  
audited financial statement                        审计会计报表，已审计财务报表 :% o32  
Auditing Guidelines (the～)                      审计规范指南 !~Am1\02   
auditing standards                             审计准则 2S`D7R#6s  
audit-oriented working paper                          (审计)业务类工作底稿 V< ]l=JOd  
authorisation                                     授权 Vu u2SS  
authorisation of transaction                       交易的授权 `fA|])3T  
availability                                         可获得性 Pn;Tg7oz  
B icnc5G  
balance                                      余额；差额；平衡 Z[&7N Jo(  
balance sheet                                    资产负债表 Q,1TD2)h  
bank                                                 银行 \
4B2%H  
bank account                                    银行账户，银行户头 bOKgR{i  
bank statement                                 银行对账单 {8YNmxF#  
barter transaction                              易货交易，以物换物交易 -55Pvg0ND  
basis of audit                                    审计依据 hj8S#  
basis of preparation                                (会计报表的)编制基础 pjI< cQ&  
book of account                               账目，账簿 l_`DQ
8L`  
borrowing                                         借款，贷款，借债 5m e|dvk  
branch                                              分支，分支机构，分店 :vqfWK6mv  
brought forward                                (账户余额等的)承上年，承上期，承上页 fNkN  
budget                                              预算 /%'>?8/  
building                                      建筑物；大楼 k8~/lE.Wy  
business conditions                                  业务情况，经营情况 'aFjyY?%  
business licence                               (企业等的)营业执照 'W>Zr}:  
business relation                                业务关系 @\_l%/z{  
)w.\xA~|  

呵呵，学下，谢谢分享