[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 < V?CM(1C  
　　 Qm|Q0u  
审计词汇英汉对照 ^ <Z^3c>/  
   $}d| ~q\  
A =-M)2&~L~  
Nw'3gJ:
 
M@a?j<7P,m  
ability to continue as a going concern               持续经营能力 {VC4rA  
acceptability                                     可接受性，可接受程度 UOn L^Z}  
acceptable level of detection risk                     检查风险的可接受水平 B;M{v5s~]  
acceptance of engagement                       接受委托 r7t
N(2;5  
accepting the engagement for the first time              首次接受委托 qyP|`Pm4  
access to asset                                         对资产的接触 xO2S|DH{  
according to                                     根据，依据，依照 I0 y+,~\  
account balance                                账户余额 q% Eze  
account for                                       对……进行会计处理，核算；解释 9`J!]WQ1[  
accounting                                        会计，会计学 O_*(:Z  
accounting advisory serve                        会计咨询服务 >3H/~ Y  
accounting firm                                 会计师事务所 gf]biE"k  
accounting information                      会计信息，会计资料 
(>qX>  
accounting period                             会计期间 m`<Mzk.u<  
accounting policies                                   会计政策 RU!j"T 5  
accounting professional bodies                 会计职业组织，会计职业团体 iSTr;>A  
accounting records                                   会计记录 cH>rS\|Y  
accounting responsibility                           会计责任 X!5  
accounting service                             会计服务 }?,Gn]]  
accounting standards                                会计准则 t<O5_}R%d  
Accounting Standards for Business Enterprises       企业会计准则 -GkNA"2M[  
accounting system                             会计系统 QMI&?Q:=  
accounting treatment                                会计处理 lAsDdxB`  
accuracy                                    准确性，精确性 6KiI3%y?0  
additional audit procedures                      追加审计程序 9X
8{"J  
addressee                                         收件人，收信人 <uP>  
Administration of State-owned Assets  (the～)     国有资产管理局 M.K-)r,  
administrative laws and regulations                 行政法规 !UE' AB  
adverse impact                                 不利影响，负面影响 Dc |!H{Yr  
adverse opinion                                反对意见 W1X\!Y  
advisory group                                  咨询组，顾问组
nG;wQvc  
agency fee                                        代理费，代理费用 q!#e2Dx  
aggregate                                          总计，合计为…… )^UM8 s  
alternation of document and record                 变造文件和记录 DG8LoWZ  
alternative audit procedures                      替代审计程序，备选审计程序 uX{n#i,~L  
amend                                              修改，修订 -If-c'"G  
amortisation                                      摊销 r}
OK3J  
analytical capacity                             分析能力 v}hmI']yf  
analytical procedures                               分析性程序 "|CzQ&e  
annual financial statements                        年度会计报表，年度财务报表 :+ef|,:`/  
appendix                                          附录，附表 aG7
QLCL  
applicable                                         适用的 qr%9Sdvx  
applicable laws and regulations                 适用的法规 &
6A'}9Ch  
application systems                                  应用系统 eR r.j  
apply consistently                              一贯地执行，一贯地实施 QRj><TKi  
appropriate                                       适当的，合适的； *loPwV8  
征用，挪用 "}UJ~ j).  
appropriate authorization                          适当的授权 G l+[|?N  
appropriateness of audit evidence                    审计证据的适当性 @SA*7[?P  
approval                                    批准，核准 0uzm @'^  
assertion                                    (会计报表上的)认定；确认 EWPP&(u3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kVs'>H@FY  
asset                                                 资产，财产 >{i/LC^S  
asset restructuring                             资产重组 wZVY h  
assignment of duties                                 职责的划分 ZdHfZ3)dB  
assistant                                     助理，助理人员 PL/as3O^A  
associated company                                 联属公司，联营公司 ]gYnw;W$  
association                                        联合，结合；协会，社团 v8"plx=3  
assumption                                       假设，假定 SU;PmG4  
at a given date                                         在某一特定时日 e&f9/r
fx  
attestation                                         鉴证，公证 3jPua)=p  
attestation service                             鉴证服务 X l#P@60  
audit adjustment                                审计调整 JqTkNKi/s  
audit areas                                        审计领域 6k
;__@B,  
audit conclusion                                审计结论 /5Wy)-  
audit effectiveness                             审计效果 Go3EWM`Cd8  
audit efficiency                                  审计效率 }}XY V eI  
audit engagement letter                      审计业务约定书 tS,nO:+x  
audit evidence                                          审计证据 Pw/Z;N;:V  
audit fee                                    审计费 O(;K]8  
audit files                                          审计档案 Y-6
?x  
audit findings                                     审计中发现的事项 7 Xe|P1@)  
audit implementation stage                        审计实施阶段 !YL|R[nDH|  
audit mark                                        审计标识 J&}/Xw)  
audit materiality                                 审计重要性 \o9-[V#Gm  
audit method                                     审计方法 mD-qJ6AM  
audit objective                                         审计目标，审计目的 G?!b00H  
audit of financial statements                      会计报表审计，财务报表审计 naCP Ssei  
audit opinion                                     审计意见 />;1 }  
audit period                                      被审计期间，被审计年度 U>6MT@\  
audit plan                                          审计计划 Y3r m')c  
audit planning                                    编制审计计划，制定审计计划，审计计划 f7 V36Q8  
audit planning stage                                  审计计划阶段 k|Vq-w  
audit procedure                                审计程序 ep .AW'+  
audit programme                               审计程序表，具体审计计划 ,wE]:|`qJ  
audit report                                       审计报告 Qj~m;F!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Rk.
YnA_J6  
audit report with a qualified opinion                 有保留意见的审计报告 5R}Qp<D[^  
audit report with an adverse opinion                否定意见的审计报告 AEx I!  
audit report with dual dates                      双重日期审计报告 6 ]W!>jDc  
audit reporting stage                                 审计报告阶段 xc[@lr  
audit responsibility                                   审计责任 <qN0Q7  
audit results                                      审计结果 Xn-GSW3{  
audit risk                                          审计风险 C{!L +]/  
audit sampling                                          审计抽样 Zpg/T K  
audit sampling techniques                         审计抽样方法，审计抽样技术 S V16]V
c  
audit strategies                                  审计策略 'Ca6cm3Tg  
audit summary                                         审计总结，审计小结 E%OY7zf`%  
audit team                                         审计小组 C%d\DuJ5'~  
audit test                                    审计测试 TSqfl/UI  
audit trail                                          审计轨迹 OiX
:h#  
audit work                                        审计工作 ?>5[~rMn  
audit working paper                                 审计工作底稿 ;NH5 L,  
audited financial statement                        审计会计报表，已审计财务报表 y:(OZ%g  
Auditing Guidelines (the～)                      审计规范指南 %`%oupqm+  
auditing standards                             审计准则 Ov"]&e(I[  
audit-oriented working paper                          (审计)业务类工作底稿 F>Rz}-Fy  
authorisation                                     授权 >f#P(  
authorisation of transaction                       交易的授权 qPZ' n=+  
availability                                         可获得性 dt(~)*~R  
B $E3-</ f  
balance                                      余额；差额；平衡 BDSZ'  
balance sheet                                    资产负债表 CI"7* z_  
bank                                                 银行 tAFKq>\  
bank account                                    银行账户，银行户头 9Z]~c^UB  
bank statement                                 银行对账单 ~K}iVX  
barter transaction                              易货交易，以物换物交易 M*FUtu  
basis of audit                                    审计依据 t!RR5!  
basis of preparation                                (会计报表的)编制基础 0 3fCn"  
book of account                               账目，账簿 /ylO["<Q  
borrowing                                         借款，贷款，借债 5vs~8|aRo  
branch                                              分支，分支机构，分店 1oD,E!+^d  
brought forward                                (账户余额等的)承上年，承上期，承上页 1>P[3Y@}  
budget                                              预算 qd#?8  
building                                      建筑物；大楼 s.I%[kada  
business conditions                                  业务情况，经营情况 Y$hYW  
business licence                               (企业等的)营业执照 8uq^Q 4SU  
business relation                                业务关系 & <6E*qM  
2^w3xL"   

呵呵，学下，谢谢分享