[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 ~N4m1s"  
　　 tQVVhXQ7  
审计词汇英汉对照 5P bW[  
   UKGPtKE<  
A I%):1\)  
kJU2C=m@e2  
X}]-*T|a  
ability to continue as a going concern               持续经营能力  7GGUV  
acceptability                                     可接受性，可接受程度 4+n\k  
acceptable level of detection risk                     检查风险的可接受水平 ;uW FHc5@B  
acceptance of engagement                       接受委托 btB%[]  
accepting the engagement for the first time              首次接受委托 %T[]zJ(  
access to asset                                         对资产的接触 x`s>*^  
according to                                     根据，依据，依照 }V>T
M{  
account balance                                账户余额 y_,bu^+*  
account for                                       对……进行会计处理，核算；解释 \8tsDG(1 '  
accounting                                        会计，会计学 cQ|NJ_F{1  
accounting advisory serve                        会计咨询服务 !D6]J
PX  
accounting firm                                 会计师事务所 DG/Pb)%Y  
accounting information                      会计信息，会计资料 f$( e\++  
accounting period                             会计期间 |Tw~@kT@  
accounting policies                                   会计政策 K3C<{#r  
accounting professional bodies                 会计职业组织，会计职业团体 <@}9Bid!o  
accounting records                                   会计记录 bt *k.=p  
accounting responsibility                           会计责任 d9ihhqq3}  
accounting service                             会计服务 fA-7VdR`R  
accounting standards                                会计准则 zs;JJk^  
Accounting Standards for Business Enterprises       企业会计准则 }JfjX'  
accounting system                             会计系统 *hrd5na  
accounting treatment                                会计处理 s2?&!  
accuracy                                    准确性，精确性 IV-{ve6  
additional audit procedures                      追加审计程序 X&zis1A<  
addressee                                         收件人，收信人 y(Td/rY.  
Administration of State-owned Assets  (the～)     国有资产管理局 ^Cmyx
3O^  
administrative laws and regulations                 行政法规 $>gFf}#C  
adverse impact                                 不利影响，负面影响 rNM;ZPF#  
adverse opinion                                反对意见 a.'*G6~Qgw  
advisory group                                  咨询组，顾问组 )0MB9RMk1  
agency fee                                        代理费，代理费用 B!yr!DW
v  
aggregate                                          总计，合计为…… 9L9sqZUB
 
alternation of document and record                 变造文件和记录 ;<5q]/IHK  
alternative audit procedures                      替代审计程序，备选审计程序 3$w 65=  
amend                                              修改，修订 ex|F|0k4}  
amortisation                                      摊销 K,]=6Rj  
analytical capacity                             分析能力 n%-0V>  
analytical procedures                               分析性程序 <#.g=ay  
annual financial statements                        年度会计报表，年度财务报表 b
-y  
appendix                                          附录，附表 ;jPXs  
applicable                                         适用的 e)ZUO_Q$  
applicable laws and regulations                 适用的法规 fVwUe _Y  
application systems                                  应用系统 iE{&*.q_}>  
apply consistently                              一贯地执行，一贯地实施 @;kSx":b  
appropriate                                       适当的，合适的； BY*Q_Et  
征用，挪用 E4!Fupkpf  
appropriate authorization                          适当的授权 51u0]Qx;fm  
appropriateness of audit evidence                    审计证据的适当性 'S~5"6r  
approval                                    批准，核准 \9d$@V  
assertion                                    (会计报表上的)认定；确认 u>$t'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m*;ERK  
asset                                                 资产，财产 +V+a4lU14  
asset restructuring                             资产重组 f)!Z~t &  
assignment of duties                                 职责的划分 z~Q)/d,Ac  
assistant                                     助理，助理人员 5IN(|B0  
associated company                                 联属公司，联营公司 &zs$x? /  
association                                        联合，结合；协会，社团 7rA;3?p)  
assumption                                       假设，假定 . .-hAH  
at a given date                                         在某一特定时日 h~26W Lf.  
attestation                                         鉴证，公证
aT<q=DO  
attestation service                             鉴证服务 M;NX:mX9  
audit adjustment                                审计调整 r/sNrB1U"y  
audit areas                                        审计领域 f5k6`7Vj]  
audit conclusion                                审计结论 nm+s{  
audit effectiveness                             审计效果 G`zm@QL  
audit efficiency                                  审计效率 |3%8&@ho  
audit engagement letter                      审计业务约定书 C>~TI,5a3  
audit evidence                                          审计证据 {)"vN(mX  
audit fee                                    审计费 \1`O_DF~o  
audit files                                          审计档案 .o8t+X'G  
audit findings                                     审计中发现的事项 m6 8*y;#  
audit implementation stage                        审计实施阶段 IAEAhqp  
audit mark                                        审计标识 w*!aZ,P  
audit materiality                                 审计重要性 )jC%a6G!  
audit method                                     审计方法 Ewm9\qmg  
audit objective                                         审计目标，审计目的 V$~9]*Wn  
audit of financial statements                      会计报表审计，财务报表审计 >Se,;cB'/]  
audit opinion                                     审计意见 >f'g0g  
audit period                                      被审计期间，被审计年度 f-2c0Bi  
audit plan                                          审计计划 'n|5ZhXPB  
audit planning                                    编制审计计划，制定审计计划，审计计划 \?N2=jsu$  
audit planning stage                                  审计计划阶段 ??T#QQ
 
audit procedure                                审计程序 e|9A716x  
audit programme                               审计程序表，具体审计计划 >3_Gw4S*H  
audit report                                       审计报告
ipI LG4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1.X@;  
audit report with a qualified opinion                 有保留意见的审计报告 s{" 2L{,$  
audit report with an adverse opinion                否定意见的审计报告 +"6`q;p 3)  
audit report with dual dates                      双重日期审计报告 qFNes)_r  
audit reporting stage                                 审计报告阶段 C-[1iW'  
audit responsibility                                   审计责任 ;$tSb ~K+  
audit results                                      审计结果 n(|^SH4$b  
audit risk                                          审计风险 0^ibNiSP  
audit sampling                                          审计抽样 EP+J
N  
audit sampling techniques                         审计抽样方法，审计抽样技术 G9:l'\  
audit strategies                                  审计策略 j5ve2LiFV%  
audit summary                                         审计总结，审计小结 f9;(C4+  
audit team                                         审计小组 ? qA]w9x  
audit test                                    审计测试 q]M0md  
audit trail                                          审计轨迹 -gWZwW/lD  
audit work                                        审计工作 iIogx8[  
audit working paper                                 审计工作底稿 HK r Mim-  
audited financial statement                        审计会计报表，已审计财务报表 {GO#.P"  
Auditing Guidelines (the～)                      审计规范指南 aATA9V  
auditing standards                             审计准则 f9\X>zzB2|  
audit-oriented working paper                          (审计)业务类工作底稿 e]tDy0@  
authorisation                                     授权 nLiY%x`S  
authorisation of transaction                       交易的授权 Yuc> fFA  
availability                                         可获得性
m_l[MG\  
B  ][]  
balance                                      余额；差额；平衡 ?rup/4|  
balance sheet                                    资产负债表 ##o#eZq:"  
bank                                                 银行 -GgA&dh  
bank account                                    银行账户，银行户头 ; Hd7*`$  
bank statement                                 银行对账单 
"Yca%:  
barter transaction                              易货交易，以物换物交易 w\brVnt  
basis of audit                                    审计依据 OC:T O|S:4  
basis of preparation                                (会计报表的)编制基础 |&[EZ+[  
book of account                               账目，账簿 @<Yy{~L|  
borrowing                                         借款，贷款，借债 I9Fr5p-%O  
branch                                              分支，分支机构，分店 lA-h`rl/  
brought forward                                (账户余额等的)承上年，承上期，承上页 )tpL#J  
budget                                              预算 9$m|'$p3sG  
building                                      建筑物；大楼 z"4~P3>{g  
business conditions                                  业务情况，经营情况 6u}</>}  
business licence                               (企业等的)营业执照 ;Q&5,< N)j  
business relation                                业务关系 yH}s<@y;7  
D1mfm.9_r^  

呵呵，学下，谢谢分享