[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 qSj2=dlW  
　　 8Cz_LyL  
审计词汇英汉对照 d<. hkNN  
   q2 D2:0^2  
A ./mh9ax  
DDn@M|*$  
%(Sy XZ  
ability to continue as a going concern               持续经营能力 5+b[-Daz  
acceptability                                     可接受性，可接受程度 i;c0X+[  
acceptable level of detection risk                     检查风险的可接受水平 i4 KW  
acceptance of engagement                       接受委托 g5R2a7  
accepting the engagement for the first time              首次接受委托 ex7zg!  
access to asset                                         对资产的接触 U?JZ23>bbw  
according to                                     根据，依据，依照 l
DO9GNz$  
account balance                                账户余额 S*],18z?  
account for                                       对……进行会计处理，核算；解释 _)Q)tOW  
accounting                                        会计，会计学 w"$CV@AJ  
accounting advisory serve                        会计咨询服务
Y$!K<c k  
accounting firm                                 会计师事务所 0/S|P1!b  
accounting information                      会计信息，会计资料 ;oVdkp  
accounting period                             会计期间 Ojq>4=Z\  
accounting policies                                   会计政策 U
9TEC)  
accounting professional bodies                 会计职业组织，会计职业团体 Y8`4K*58%  
accounting records                                   会计记录 0G1?  
accounting responsibility                           会计责任 ?1i>b->  
accounting service                             会计服务 n;Tpf<*U  
accounting standards                                会计准则 ^kx kP}[Z.  
Accounting Standards for Business Enterprises       企业会计准则 5b3Wt
7  
accounting system                             会计系统 :}TT1@  
accounting treatment                                会计处理 eX7Ev'(H  
accuracy                                    准确性，精确性 i i0AhQ  
additional audit procedures                      追加审计程序 y7dnXO!g9-  
addressee                                         收件人，收信人 /J`8Gk59  
Administration of State-owned Assets  (the～)     国有资产管理局 rA&|!1q"B  
administrative laws and regulations                 行政法规 7kO5hlKeo  
adverse impact                                 不利影响，负面影响 Ra<mdteZT  
adverse opinion                                反对意见 g !
w7Yv  
advisory group                                  咨询组，顾问组  5i7,s  
agency fee                                        代理费，代理费用 CFAz/x@%  
aggregate                                          总计，合计为…… -X5rGp++  
alternation of document and record                 变造文件和记录 !YSAQi ;I  
alternative audit procedures                      替代审计程序，备选审计程序 ~F^=7oq  
amend                                              修改，修订 6c>t|=Ss(  
amortisation                                      摊销 1@RctI_}  
analytical capacity                             分析能力 +Sv`23G@  
analytical procedures                               分析性程序 _aL:XKM  
annual financial statements                        年度会计报表，年度财务报表 GM|gm-t<@  
appendix                                          附录，附表 ^;n,C+  
applicable                                         适用的 Pc C9)x  
applicable laws and regulations                 适用的法规 #>GUfhou)  
application systems                                  应用系统 ]R\k@a|G  
apply consistently                              一贯地执行，一贯地实施 LF* 7;a  
appropriate                                       适当的，合适的； R<lj$_72Q  
征用，挪用 He^+>XIam  
appropriate authorization                          适当的授权 EC$wi|i  
appropriateness of audit evidence                    审计证据的适当性 *5]fjh{  
approval                                    批准，核准 A;m)/@  
assertion                                    (会计报表上的)认定；确认 @4
Z>;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H>_ FCV8  
asset                                                 资产，财产 3g9xTG);eA  
asset restructuring                             资产重组 ==`K$rM  
assignment of duties                                 职责的划分 I \zM\^S>]  
assistant                                     助理，助理人员 &^FCp'J-  
associated company                                 联属公司，联营公司 2;r(?ebw  
association                                        联合，结合；协会，社团 ?~uTbNR  
assumption                                       假设，假定 a{^[<  
at a given date                                         在某一特定时日 T5.1q rL  
attestation                                         鉴证，公证 \ F#mwl,>"  
attestation service                             鉴证服务 ~b/lr   
audit adjustment                                审计调整 _JOrGVmD  
audit areas                                        审计领域 o1YX^-<[F  
audit conclusion                                审计结论 {\jh?P|  
audit effectiveness                             审计效果 U(]
a(k<r  
audit efficiency                                  审计效率 G$XvxJ  
audit engagement letter                      审计业务约定书 1VL!0H  
audit evidence                                          审计证据 : ,%
~rR  
audit fee                                    审计费 87c7p=/0`  
audit files                                          审计档案 $wH{snX  
audit findings                                     审计中发现的事项 f;`pj`-k%  
audit implementation stage                        审计实施阶段 ]]`hnzJX  
audit mark                                        审计标识 8<t6_* f  
audit materiality                                 审计重要性 gN1b?_g  
audit method                                     审计方法 A-1Wn^,>*  
audit objective                                         审计目标，审计目的 m619bzFlB  
audit of financial statements                      会计报表审计，财务报表审计 ^;@q^b)ZP  
audit opinion                                     审计意见 oh:q:St  
audit period                                      被审计期间，被审计年度 f1(V~{N,+  
audit plan                                          审计计划 7tMV*{+Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 x$d3f sEE  
audit planning stage                                  审计计划阶段 I=6\z^:  
audit procedure                                审计程序 _'
0HkT{I  
audit programme                               审计程序表，具体审计计划 m5Q,RwJ!xK  
audit report                                       审计报告 Rnt&<|8G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _7#Ng@#\  
audit report with a qualified opinion                 有保留意见的审计报告 QCQku\GLV  
audit report with an adverse opinion                否定意见的审计报告 asb-syqU  
audit report with dual dates                      双重日期审计报告 Ke '?  
audit reporting stage                                 审计报告阶段 Pj>r(Cv  
audit responsibility                                   审计责任 U*`7   
audit results                                      审计结果 Er^ijh,  
audit risk                                          审计风险
0ohpJh61Q  
audit sampling                                          审计抽样 >Lp^QP1gU  
audit sampling techniques                         审计抽样方法，审计抽样技术 9%WUh-|'p  
audit strategies                                  审计策略 ."Wdpf`~  
audit summary                                         审计总结，审计小结 _"_ W KlN  
audit team                                         审计小组 ^ 
}Rqe  
audit test                                    审计测试 }Iz'#I Xx  
audit trail                                          审计轨迹 exrsYo!%  
audit work                                        审计工作 w~+5FSdH  
audit working paper                                 审计工作底稿 /KjRB_5~q}  
audited financial statement                        审计会计报表，已审计财务报表 -jnx0{/  
Auditing Guidelines (the～)                      审计规范指南 *#-X0}'s  
auditing standards                             审计准则 u[9i>
7}9  
audit-oriented working paper                          (审计)业务类工作底稿 W#87T_7T[  
authorisation                                     授权 #3vq+mcn  
authorisation of transaction                       交易的授权 8rwkux >  
availability                                         可获得性 lb ol+O65  
B ['ol
]ZJ  
balance                                      余额；差额；平衡 /=I&-gxC  
balance sheet                                    资产负债表 uSCF;y=1g,  
bank                                                 银行 RQ}(}|1+\  
bank account                                    银行账户，银行户头 H7n5k,  
bank statement                                 银行对账单 {E1g+><  
barter transaction                              易货交易，以物换物交易 H_KE^1  
basis of audit                                    审计依据 8aZuI|z  
basis of preparation                                (会计报表的)编制基础 &SfJwdG*=  
book of account                               账目，账簿 Yn4c6K  
borrowing                                         借款，贷款，借债 xO)vn\uJ  
branch                                              分支，分支机构，分店 jjbBv~vs  
brought forward                                (账户余额等的)承上年，承上期，承上页 BoZ])Y6=  
budget                                              预算 DqyJ]}|  
building                                      建筑物；大楼 lG12Su/  
business conditions                                  业务情况，经营情况 O4@sN=o  
business licence                               (企业等的)营业执照 :Y/i%#*1  
business relation                                业务关系 HKr")K%  
6}wXNTd  

呵呵，学下，谢谢分享