[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 -|`
E'b81  
　　 #4ii!ev  
审计词汇英汉对照 k~p bXA*u  
   *","u;&  
A +V/mV7FK  
[:cZDVaA|  
<R8!f
c{`  
ability to continue as a going concern               持续经营能力 l&
6+ykQ  
acceptability                                     可接受性，可接受程度 f<P>IE  
acceptable level of detection risk                     检查风险的可接受水平 Tg/rV5@ka  
acceptance of engagement                       接受委托 W0KSLxM  
accepting the engagement for the first time              首次接受委托 s78V\Vw3  
access to asset                                         对资产的接触 z|sR `
]K  
according to                                     根据，依据，依照
uqK[p^{  
account balance                                账户余额 DK }1T  
account for                                       对……进行会计处理，核算；解释 21.N + H'  
accounting                                        会计，会计学 #(d /A<  
accounting advisory serve                        会计咨询服务 ZIvP?:=!  
accounting firm                                 会计师事务所 1iIag}?p  
accounting information                      会计信息，会计资料 Wup%.yT~Ds  
accounting period                             会计期间 +@#k<.yqn  
accounting policies                                   会计政策 6%2\bI.#  
accounting professional bodies                 会计职业组织，会计职业团体 s&Ml1A:  
accounting records                                   会计记录 &*!) d"  
accounting responsibility                           会计责任 n]J;BW&Av  
accounting service                             会计服务 Dp" xO<PE2  
accounting standards                                会计准则 >;OwBzB  
Accounting Standards for Business Enterprises       企业会计准则 t7b\#o  
accounting system                             会计系统 C}cYG  
accounting treatment                                会计处理  \%/zf  
accuracy                                    准确性，精确性 L*Q#!_K0P  
additional audit procedures                      追加审计程序 e*jfxQ=qG  
addressee                                         收件人，收信人 n%}Vd `c  
Administration of State-owned Assets  (the～)     国有资产管理局 &g\?znF]H  
administrative laws and regulations                 行政法规 i`HXBq!|w  
adverse impact                                 不利影响，负面影响 :H
`Z.>K  
adverse opinion                                反对意见 50^T\u  
advisory group                                  咨询组，顾问组 lO dwH"  
agency fee                                        代理费，代理费用 /d]{ #,k  
aggregate                                          总计，合计为…… 7P7d[KP<  
alternation of document and record                 变造文件和记录 g'{hp:  
alternative audit procedures                      替代审计程序，备选审计程序 D}7G|gX1  
amend                                              修改，修订 L4H5#?'  
amortisation                                      摊销 {_1zIt|  
analytical capacity                             分析能力 WbDD9ZS  
analytical procedures                               分析性程序 PR*qyELu  
annual financial statements                        年度会计报表，年度财务报表 SoJ'y
6  
appendix                                          附录，附表 LwS>jNJ x  
applicable                                         适用的 j q"iLgEMO  
applicable laws and regulations                 适用的法规 5W~-|8m  
application systems                                  应用系统 pG9qD2Cf  
apply consistently                              一贯地执行，一贯地实施 K18S j,]B  
appropriate                                       适当的，合适的； %)@3V8OI  
征用，挪用 '*,P33h9<!  
appropriate authorization                          适当的授权 @8s:,Y _  
appropriateness of audit evidence                    审计证据的适当性 k&8&D  
approval                                    批准，核准 $Hbd:1%i {  
assertion                                    (会计报表上的)认定；确认 )A H)*Mg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @I,:(<6  
asset                                                 资产，财产 X6lUFk o  
asset restructuring                             资产重组 u+/1ryp  
assignment of duties                                 职责的划分 !$| h[ct  
assistant                                     助理，助理人员  {]=oOy1  
associated company                                 联属公司，联营公司 Zfub+A  
association                                        联合，结合；协会，社团 1>e%(k2w%  
assumption                                       假设，假定 -Rz%<`  
at a given date                                         在某一特定时日 5/"&C-t  
attestation                                         鉴证，公证 vaOCH*}h  
attestation service                             鉴证服务 !K319 eE  
audit adjustment                                审计调整 8{iFxTz  
audit areas                                        审计领域 3 h~U)mg  
audit conclusion                                审计结论 e#jkp'  
audit effectiveness                             审计效果 ($A0umW1%  
audit efficiency                                  审计效率 5u3SP?.&  
audit engagement letter                      审计业务约定书 L:3  
audit evidence                                          审计证据 Da8{==  
audit fee                                    审计费 2or!v^^u  
audit files                                          审计档案 8mpoY.E4!  
audit findings                                     审计中发现的事项 <fm0B3i?  
audit implementation stage                        审计实施阶段 #:6gFfk0<  
audit mark                                        审计标识 i4 Vv6Sx1  
audit materiality                                 审计重要性 MY `V0  
audit method                                     审计方法 yJ!x`RD),w  
audit objective                                         审计目标，审计目的 eLc@w<yB  
audit of financial statements                      会计报表审计，财务报表审计 voAen&>!  
audit opinion                                     审计意见 7y2-8eL  
audit period                                      被审计期间，被审计年度 dN)!B!*aI  
audit plan                                          审计计划 a'm\6AW2)  
audit planning                                    编制审计计划，制定审计计划，审计计划 >s+TD4OfY  
audit planning stage                                  审计计划阶段 `tb@x ^  
audit procedure                                审计程序 Kgw_c:/'  
audit programme                               审计程序表，具体审计计划 cw)'vAE  
audit report                                       审计报告  =$t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L=9w 3VXS  
audit report with a qualified opinion                 有保留意见的审计报告 2%F!aeX  
audit report with an adverse opinion                否定意见的审计报告 q&`>&k  
audit report with dual dates                      双重日期审计报告 ",&c"r4c  
audit reporting stage                                 审计报告阶段 :0)nL  
audit responsibility                                   审计责任 4`mF 6%UC  
audit results                                      审计结果 !O-9W=NJ  
audit risk                                          审计风险 |N/Wu9w$  
audit sampling                                          审计抽样 lp=8RbQYC  
audit sampling techniques                         审计抽样方法，审计抽样技术 CF?TW  
audit strategies                                  审计策略 IFg(Ze~  
audit summary                                         审计总结，审计小结 e//q`?
ys  
audit team                                         审计小组 ?6[X=GeUs  
audit test                                    审计测试 F;,LY:s|Z  
audit trail                                          审计轨迹 )5(Ko<"  
audit work                                        审计工作 iB=v >8l%  
audit working paper                                 审计工作底稿 %ymM#5A  
audited financial statement                        审计会计报表，已审计财务报表 R?K[O   
Auditing Guidelines (the～)                      审计规范指南 XK 09x1r  
auditing standards                             审计准则 -P5M(Rt  
audit-oriented working paper                          (审计)业务类工作底稿 eGJ}';O,g  
authorisation                                     授权 t:h~p-&QB  
authorisation of transaction                       交易的授权 4:Bpz;x  
availability                                         可获得性 == z,vxr  
B c[xH:$G?Y  
balance                                      余额；差额；平衡 !U2Wiks  
balance sheet                                    资产负债表 ~>( N<:N  
bank                                                 银行 EN!Q]O|  
bank account                                    银行账户，银行户头 !ufSO9eDx"  
bank statement                                 银行对账单 Vg+jF!\7  
barter transaction                              易货交易，以物换物交易 M9aVE)*!I  
basis of audit                                    审计依据 ,n&e,I  
basis of preparation                                (会计报表的)编制基础 a#qC.,$A  
book of account                               账目，账簿 Ef2#}%>  
borrowing                                         借款，贷款，借债 Pd[&&!+gV  
branch                                              分支，分支机构，分店 h5.>};"@'  
brought forward                                (账户余额等的)承上年，承上期，承上页 -#ta/*TT:  
budget                                              预算 mq(*4KFWJ2  
building                                      建筑物；大楼 YdI&OzaroE  
business conditions                                  业务情况，经营情况 uWSfr(loX  
business licence                               (企业等的)营业执照 =H\ig%%E@  
business relation                                业务关系 %O<
qw  
v'QmuMWF  

呵呵，学下，谢谢分享