[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
La'XJ|>V  
　　 %oE3q>S$en  
审计词汇英汉对照 .+ g8zbD4  
   N3g\X
  
A zU,Qph ,<  
)>|x2q  
[kyIF\0  
ability to continue as a going concern               持续经营能力 vCS D1~V_  
acceptability                                     可接受性，可接受程度 e2l!L*[g  
acceptable level of detection risk                     检查风险的可接受水平 /V@9!  
acceptance of engagement                       接受委托 V t@
]  
accepting the engagement for the first time              首次接受委托 /KH,11)yc  
access to asset                                         对资产的接触 GY,HEe]2r  
according to                                     根据，依据，依照 a"&Gs/QKSC  
account balance                                账户余额 pw5uH  
account for                                       对……进行会计处理，核算；解释 3c.,T  
accounting                                        会计，会计学 (^).$g5Hg  
accounting advisory serve                        会计咨询服务 <*55d2  
accounting firm                                 会计师事务所 7$u}uv`j  
accounting information                      会计信息，会计资料 Zw<\^1  
accounting period                             会计期间 @is!VzE  
accounting policies                                   会计政策 R9`37(c9+  
accounting professional bodies                 会计职业组织，会计职业团体 -'mTSJ.}  
accounting records                                   会计记录 UiLiy?EJ  
accounting responsibility                           会计责任 ,4tuWO)"  
accounting service                             会计服务 eQqx0+-0c  
accounting standards                                会计准则 8\/$cP"<^  
Accounting Standards for Business Enterprises       企业会计准则 Q&A^(z}  
accounting system                             会计系统 aBonq]W  
accounting treatment                                会计处理 #XP Y\n^k  
accuracy                                    准确性，精确性 HXp$\%A)  
additional audit procedures                      追加审计程序 sw^4h`^'  
addressee                                         收件人，收信人 ~ '/Yp8(  
Administration of State-owned Assets  (the～)     国有资产管理局 Oq3]ZUVa  
administrative laws and regulations                 行政法规 ,`O.0e4pn  
adverse impact                                 不利影响，负面影响 78fFAN`  
adverse opinion                                反对意见 VHihC]ks,  
advisory group                                  咨询组，顾问组 2=/,9
ka~  
agency fee                                        代理费，代理费用 lOuO~`,J  
aggregate                                          总计，合计为…… `8sC>)lrwu  
alternation of document and record                 变造文件和记录 waI:w,  
alternative audit procedures                      替代审计程序，备选审计程序 $"[5 ]{'J  
amend                                              修改，修订 r?j2%M\  
amortisation                                      摊销 nWz7$O  
analytical capacity                             分析能力 nkAS]sC  
analytical procedures                               分析性程序 E6Uiw]3  
annual financial statements                        年度会计报表，年度财务报表 m#.N  
appendix                                          附录，附表 ;*}tbh3;.  
applicable                                         适用的 g#/"3P 2H  
applicable laws and regulations                 适用的法规 p.|NZXk%%a  
application systems                                  应用系统 bs9X4n5  
apply consistently                              一贯地执行，一贯地实施 6(0ME$  
appropriate                                       适当的，合适的； yT<,0~F 9  
征用，挪用 Yfd0Np~  
appropriate authorization                          适当的授权 ZGZ1Q/WH  
appropriateness of audit evidence                    审计证据的适当性 p]E\!/  
approval                                    批准，核准 ]oIP;J:&  
assertion                                    (会计报表上的)认定；确认 [;RO=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8%EauwAx  
asset                                                 资产，财产 ,z0~VS:g8  
asset restructuring                             资产重组 r(6$. zx  
assignment of duties                                 职责的划分 x^]J^L45  
assistant                                     助理，助理人员 DP5}q"l  
associated company                                 联属公司，联营公司 J=sj+:GS  
association                                        联合，结合；协会，社团 NwbX]pDT  
assumption                                       假设，假定 %;MM+xVVX  
at a given date                                         在某一特定时日 `ZhS=ezgr  
attestation                                         鉴证，公证 !}pvrBS  
attestation service                             鉴证服务 @D@_PA)e(  
audit adjustment                                审计调整 Mj5&vs~n;  
audit areas                                        审计领域 ;:A/WU.^  
audit conclusion                                审计结论 |\3X7)^8D  
audit effectiveness                             审计效果 thK4@C|X4  
audit efficiency                                  审计效率 /k O <o&  
audit engagement letter                      审计业务约定书 Q8   
audit evidence                                          审计证据 %
db  
audit fee                                    审计费 YM.Q?p4 g  
audit files                                          审计档案 rMEM$1vPU  
audit findings                                     审计中发现的事项 'M!*Ge  
audit implementation stage                        审计实施阶段 q)rxv7Iu\  
audit mark                                        审计标识 }$X/HK  
audit materiality                                 审计重要性 fZka$ 4  
audit method                                     审计方法 s9F{UN3  
audit objective                                         审计目标，审计目的 i8|0z I  
audit of financial statements                      会计报表审计，财务报表审计 P5Is#7udN8  
audit opinion                                     审计意见 (F=q/lK$  
audit period                                      被审计期间，被审计年度 1}ER+;If  
audit plan                                          审计计划 f{+n$Cos  
audit planning                                    编制审计计划，制定审计计划，审计计划 _Qd CV`  
audit planning stage                                  审计计划阶段 YE;Tpji  
audit procedure                                审计程序 we}G%09L  
audit programme                               审计程序表，具体审计计划 ?w5>Z/V  
audit report                                       审计报告 @tzL4hy%^j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !si}m~K!_  
audit report with a qualified opinion                 有保留意见的审计报告 nv'YtmR  
audit report with an adverse opinion                否定意见的审计报告 U#>K(  
audit report with dual dates                      双重日期审计报告 Gk-49|qIV  
audit reporting stage                                 审计报告阶段 2C[xrZa^  
audit responsibility                                   审计责任 X]+z:!  
audit results                                      审计结果 Zt/4|&w  
audit risk                                          审计风险 ywY[g{4+  
audit sampling                                          审计抽样 ni~1)"U.  
audit sampling techniques                         审计抽样方法，审计抽样技术 Hkzx(yTi  
audit strategies                                  审计策略 !(nFq9~~Q  
audit summary                                         审计总结，审计小结 /Xf_b.ZM&  
audit team                                         审计小组  4"~F  
audit test                                    审计测试 g(QT"O!dY  
audit trail                                          审计轨迹 9:JQ*O$  
audit work                                        审计工作 oxZXY]$y
 
audit working paper                                 审计工作底稿 P={8qln,X  
audited financial statement                        审计会计报表，已审计财务报表 JxmFUheLt  
Auditing Guidelines (the～)                      审计规范指南 (,^jgv|I  
auditing standards                             审计准则 |*v w(  
audit-oriented working paper                          (审计)业务类工作底稿 n@_aTY  
authorisation                                     授权 05s{Z.aK  
authorisation of transaction                       交易的授权 GD@|XwK){  
availability                                         可获得性 /vNHb_-  
B EK2mJCC|  
balance                                      余额；差额；平衡 S'}pUGDO  
balance sheet                                    资产负债表 ;Q\MH t*  
bank                                                 银行 R q9(<'F  
bank account                                    银行账户，银行户头 SL5QhP  
bank statement                                 银行对账单 ;/ ASl<t,  
barter transaction                              易货交易，以物换物交易 EZJ[+ -Q;  
basis of audit                                    审计依据 ;i-<dAV8B  
basis of preparation                                (会计报表的)编制基础 Gc,6;!+(  
book of account                               账目，账簿 p-f"4vH  
borrowing                                         借款，贷款，借债 <_3OiU=w  
branch                                              分支，分支机构，分店 5gg
sOqH  
brought forward                                (账户余额等的)承上年，承上期，承上页 .1YiNmW=  
budget                                              预算 @FaK/lKK  
building                                      建筑物；大楼 GZzBATx  
business conditions                                  业务情况，经营情况 ]=vRjw  
business licence                               (企业等的)营业执照 ]=]fIKd  
business relation                                业务关系 L
XS)(-&  
TrR=3_;.7  

呵呵，学下，谢谢分享