[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 q?Ku}eID3  
　　 mU3Y)  
审计词汇英汉对照 uO_,n  
   uVq5fT`B  
A or%gTVZ  
IglJEH[+  
[Zt# c C+  
ability to continue as a going concern               持续经营能力 "wF ?Hamz  
acceptability                                     可接受性，可接受程度 I`"-$99|t1  
acceptable level of detection risk                     检查风险的可接受水平 +\k9w.[:/  
acceptance of engagement                       接受委托 3Z aq#uA  
accepting the engagement for the first time              首次接受委托 /nY).lSH  
access to asset                                         对资产的接触 fzRyG-cEpj  
according to                                     根据，依据，依照 B3cf] S%  
account balance                                账户余额 uhTKCR~  
account for                                       对……进行会计处理，核算；解释 {8{t]LK<  
accounting                                        会计，会计学 65waq~#  
accounting advisory serve                        会计咨询服务 _z<Y#mik  
accounting firm                                 会计师事务所 T\2) $  
accounting information                      会计信息，会计资料 zJfK4o  
accounting period                             会计期间 Mm5U`mB  
accounting policies                                   会计政策 Q3BLL`W~  
accounting professional bodies                 会计职业组织，会计职业团体 )RA\kZ"  
accounting records                                   会计记录 |C$:]MZx  
accounting responsibility                           会计责任 % U
W=:  
accounting service                             会计服务 wuIsO;}/9  
accounting standards                                会计准则 J@k
tj(  
Accounting Standards for Business Enterprises       企业会计准则 @z r8%8n  
accounting system                             会计系统 '0CXHjZN  
accounting treatment                                会计处理 nIV.
9#~&  
accuracy                                    准确性，精确性 Tsm1C#6 Y*  
additional audit procedures                      追加审计程序 '0R/6Z|/Y  
addressee                                         收件人，收信人 !cN?SGafZI  
Administration of State-owned Assets  (the～)     国有资产管理局 <ELziE~>V  
administrative laws and regulations                 行政法规 H5AK n*'7  
adverse impact                                 不利影响，负面影响 ERfd7V<c>  
adverse opinion                                反对意见 FE8+E\ U?  
advisory group                                  咨询组，顾问组 ?jNF6z*M6  
agency fee                                        代理费，代理费用 f.b8ZBNj>  
aggregate                                          总计，合计为…… FylWbQU9  
alternation of document and record                 变造文件和记录 Jw:Fj{D  
alternative audit procedures                      替代审计程序，备选审计程序 rV8(ia  
amend                                              修改，修订 OH$F >wO  
amortisation                                      摊销 7y>Tn`V8G  
analytical capacity                             分析能力 VO.-.  
analytical procedures                               分析性程序 YW8K $W  
annual financial statements                        年度会计报表，年度财务报表 [^?13xMb  
appendix                                          附录，附表 :SQDqG
 
applicable                                         适用的 E6'8Zb  
applicable laws and regulations                 适用的法规 ERp:EZ'  
application systems                                  应用系统 i(M(OR/4  
apply consistently                              一贯地执行，一贯地实施 JdaFY+f:  
appropriate                                       适当的，合适的； kF(Ce{;z  
征用，挪用 y\F`B0#$  
appropriate authorization                          适当的授权 lQh E]m>+  
appropriateness of audit evidence                    审计证据的适当性 ; @
7  
approval                                    批准，核准 xNC* ]8d  
assertion                                    (会计报表上的)认定；确认 +Fk4{p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?)!SmN/  
asset                                                 资产，财产 -!XrwQyk  
asset restructuring                             资产重组 "2ZIoa!^  
assignment of duties                                 职责的划分 Q<RT12|`  
assistant                                     助理，助理人员 {[Uti^)m%  
associated company                                 联属公司，联营公司 51&|t#8h  
association                                        联合，结合；协会，社团
!(W[!%  
assumption                                       假设，假定 gXq!a|eH  
at a given date                                         在某一特定时日 MS{Hz,I,  
attestation                                         鉴证，公证 _n< LVdE  
attestation service                             鉴证服务 Z -pyFK\  
audit adjustment                                审计调整 `[X6#`<  
audit areas                                        审计领域 S8*^ss>?^R  
audit conclusion                                审计结论 AU0$A403  
audit effectiveness                             审计效果 )2)Zz +<  
audit efficiency                                  审计效率 ,"@w>WL<9  
audit engagement letter                      审计业务约定书 qzz[y#q(  
audit evidence                                          审计证据 d>YmKTk"  
audit fee                                    审计费 x HY+q;  
audit files                                          审计档案 5XzrS-I+X@  
audit findings                                     审计中发现的事项 !IO&&\5  
audit implementation stage                        审计实施阶段 .KFA218h*x  
audit mark                                        审计标识 9TqnzD  
audit materiality                                 审计重要性 s0gJ f[  
audit method                                     审计方法 w|&,I4["  
audit objective                                         审计目标，审计目的 _mw13jcN]  
audit of financial statements                      会计报表审计，财务报表审计 La\Q'0  
audit opinion                                     审计意见 Mx^y>\X)v  
audit period                                      被审计期间，被审计年度 j?=VtVP  
audit plan                                          审计计划 6e,Apj 0  
audit planning                                    编制审计计划，制定审计计划，审计计划 nARxn#<+  
audit planning stage                                  审计计划阶段 zs4>/9O  
audit procedure                                审计程序 cL?\^K)  
audit programme                               审计程序表，具体审计计划 d?JAUbqy  
audit report                                       审计报告 1W*V2`0>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~GSpl24W<  
audit report with a qualified opinion                 有保留意见的审计报告 (2: N;  
audit report with an adverse opinion                否定意见的审计报告 =nLO?qoe  
audit report with dual dates                      双重日期审计报告 )y6Q Ap  
audit reporting stage                                 审计报告阶段  NI^{$QMj  
audit responsibility                                   审计责任 *f{ 7  
audit results                                      审计结果 T0g0jr{  
audit risk                                          审计风险 +IvNyj|  
audit sampling                                          审计抽样 <sa #|Y$  
audit sampling techniques                         审计抽样方法，审计抽样技术 1d`cTaQ-  
audit strategies                                  审计策略 a/#+92C  
audit summary                                         审计总结，审计小结 ]n~yp5Nbr  
audit team                                         审计小组 $6W3EOl  
audit test                                    审计测试 ,cLH
*@  
audit trail                                          审计轨迹 7@J jjV  
audit work                                        审计工作 O97VdNT8  
audit working paper                                 审计工作底稿 Dq|GQdZ>o  
audited financial statement                        审计会计报表，已审计财务报表 %z30=?VL  
Auditing Guidelines (the～)                      审计规范指南 SK?I.  
auditing standards                             审计准则 J)_>%.
 
audit-oriented working paper                          (审计)业务类工作底稿 { AFf:[G  
authorisation                                     授权 V>6QPA^  
authorisation of transaction                       交易的授权 |0lLl^zp  
availability                                         可获得性 nQ|GqU\oA  
B X|,["Az 8  
balance                                      余额；差额；平衡 )GK+  
balance sheet                                    资产负债表 z23 #G>I&  
bank                                                 银行 ]7*k
Wc2  
bank account                                    银行账户，银行户头 V DG|>#[!  
bank statement                                 银行对账单 )Q~C4C-j  
barter transaction                              易货交易，以物换物交易 / HL_$g<  
basis of audit                                    审计依据 C(}^fJ6r  
basis of preparation                                (会计报表的)编制基础 UnP|]]o:I  
book of account                               账目，账簿 {y1q7Z.M  
borrowing                                         借款，贷款，借债 ^1R"7h  
branch                                              分支，分支机构，分店 Mw+v"l&mU  
brought forward                                (账户余额等的)承上年，承上期，承上页 '|_/lz$h  
budget                                              预算 UAdz-)$  
building                                      建筑物；大楼 l(#1mY5!q8  
business conditions                                  业务情况，经营情况 KyjyjfIwH  
business licence                               (企业等的)营业执照 |88CBiu}  
business relation                                业务关系 N0nj`  
"3wv:BL  

呵呵，学下，谢谢分享