[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^|9j:\K  
　　  5(\H:g\z  
审计词汇英汉对照 Dq~\U&U\$  
   sd5)We  
A W]W[oTJ5  
L%`MoTpKq  
jhJ'fI  
ability to continue as a going concern               持续经营能力 u~~H'*EM  
acceptability                                     可接受性，可接受程度 vf@toYc[E  
acceptable level of detection risk                     检查风险的可接受水平 "?M)2,:A  
acceptance of engagement                       接受委托 dFl8'D  
accepting the engagement for the first time              首次接受委托 . #FJM2Xk  
access to asset                                         对资产的接触 <~Oy3#{  
according to                                     根据，依据，依照 V q[4RAd^P  
account balance                                账户余额 ?Q[b1:;Lm  
account for                                       对……进行会计处理，核算；解释 tch;_7?  
accounting                                        会计，会计学 8Q(A1U  
accounting advisory serve                        会计咨询服务 u- }@^Y$M  
accounting firm                                 会计师事务所 tuslkOE#  
accounting information                      会计信息，会计资料 v&)G~cz  
accounting period                             会计期间 JKF/z@Vbe\  
accounting policies                                   会计政策 =x@v{cP  
accounting professional bodies                 会计职业组织，会计职业团体 0O!A8FA0  
accounting records                                   会计记录 ^4~?]5 Y\  
accounting responsibility                           会计责任 -y'tz,En.  
accounting service                             会计服务 3(,c^F  
accounting standards                                会计准则 ^ AJ_  
Accounting Standards for Business Enterprises       企业会计准则 )eVn1U2*z.  
accounting system                             会计系统 0<)Ep~!  
accounting treatment                                会计处理 W) ?s''WE;  
accuracy                                    准确性，精确性  z^o7&\:  
additional audit procedures                      追加审计程序 C*stj  
addressee                                         收件人，收信人
j%)@f0Ng  
Administration of State-owned Assets  (the～)     国有资产管理局 GOUO  
administrative laws and regulations                 行政法规 pM-mZ/?  
adverse impact                                 不利影响，负面影响 oi7Y
?hTj  
adverse opinion                                反对意见 hiEosI C  
advisory group                                  咨询组，顾问组 "#.L\p{Zy  
agency fee                                        代理费，代理费用 c{3P|O&.  
aggregate                                          总计，合计为…… .1f!w!ltVR  
alternation of document and record                 变造文件和记录 "9#hk3*GqX  
alternative audit procedures                      替代审计程序，备选审计程序 b=kY9!GN,v  
amend                                              修改，修订 +O4//FC-"  
amortisation                                      摊销 %F87
"v~  
analytical capacity                             分析能力 ;qs^+  
analytical procedures                               分析性程序 MP p   
annual financial statements                        年度会计报表，年度财务报表
AHzm9U @  
appendix                                          附录，附表 w:9M6+mM^  
applicable                                         适用的 b(~#CHg  
applicable laws and regulations                 适用的法规 ~cf
)wrP  
application systems                                  应用系统 p{x6BVw?>  
apply consistently                              一贯地执行，一贯地实施 u`"Y!*[ -  
appropriate                                       适当的，合适的； }vd72PB  
征用，挪用 r-_-/O"l  
appropriate authorization                          适当的授权 Xb@dQRVX  
appropriateness of audit evidence                    审计证据的适当性 \rY\wa  
approval                                    批准，核准 ^ f[^.k$3d  
assertion                                    (会计报表上的)认定；确认 I2gSgv%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  ;!j/t3#a  
asset                                                 资产，财产 +4F; m_G6  
asset restructuring                             资产重组 5R6 QZ Vc  
assignment of duties                                 职责的划分 P6)d#M  
assistant                                     助理，助理人员 \Rw^&;\1  
associated company                                 联属公司，联营公司 l%qfaU2  
association                                        联合，结合；协会，社团 *G[` T%g  
assumption                                       假设，假定 O&Y22mu  
at a given date                                         在某一特定时日 k- exqM2x=  
attestation                                         鉴证，公证 l-2lb&n  
attestation service                             鉴证服务 f\z9?Z(~  
audit adjustment                                审计调整 tILnD1q  
audit areas                                        审计领域 1ZXRH;J40  
audit conclusion                                审计结论 :BF WX  
audit effectiveness                             审计效果 _ucixM#  
audit efficiency                                  审计效率 m4^VlE,`Dh  
audit engagement letter                      审计业务约定书 i "aQm  
audit evidence                                          审计证据 H'I5LYsXO~  
audit fee                                    审计费 rIX 40,`  
audit files                                          审计档案 y!x-R!3  
audit findings                                     审计中发现的事项 E O "  
audit implementation stage                        审计实施阶段 X{iidTW`xv  
audit mark                                        审计标识 fVYv 2  
audit materiality                                 审计重要性 GS*_m4.Ry6  
audit method                                     审计方法 yMOYTN@]  
audit objective                                         审计目标，审计目的 t&-c?&FO\;  
audit of financial statements                      会计报表审计，财务报表审计 &zPM#Q  
audit opinion                                     审计意见 X^C $|:  
audit period                                      被审计期间，被审计年度 @"iNjqxh  
audit plan                                          审计计划 +A%zFF3  
audit planning                                    编制审计计划，制定审计计划，审计计划 I]B9+Z?xo  
audit planning stage                                  审计计划阶段 0Qg%48u
 
audit procedure                                审计程序 u@aM8Na  
audit programme                               审计程序表，具体审计计划 _+gpdQq\p  
audit report                                       审计报告 wKJK!P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sA }X)aP  
audit report with a qualified opinion                 有保留意见的审计报告 <#~n+,  
audit report with an adverse opinion                否定意见的审计报告 hDbZ62DDN  
audit report with dual dates                      双重日期审计报告 eTt{w n;6  
audit reporting stage                                 审计报告阶段 nTsPX Tat  
audit responsibility                                   审计责任 {XW>3 "  
audit results                                      审计结果 `Mo%)I<`=  
audit risk                                          审计风险 Y3xEFqMU  
audit sampling                                          审计抽样 V{{UsEVO  
audit sampling techniques                         审计抽样方法，审计抽样技术 Koz0Xy  
audit strategies                                  审计策略 SNV;s,  
audit summary                                         审计总结，审计小结  XV!UeBq  
audit team                                         审计小组 !zxq9IhWR  
audit test                                    审计测试 '=IuwCB|;  
audit trail                                          审计轨迹 efh1-3f  
audit work                                        审计工作 ^1ks`1  
audit working paper                                 审计工作底稿 U27ja|W^  
audited financial statement                        审计会计报表，已审计财务报表 `~@}f"c`u  
Auditing Guidelines (the～)                      审计规范指南 QY
Wl`Yqf  
auditing standards                             审计准则 K=2j}IPe  
audit-oriented working paper                          (审计)业务类工作底稿 *gI9CVfQl  
authorisation                                     授权 dTVM !=  
authorisation of transaction                       交易的授权 hflDVG
BW  
availability                                         可获得性 }Z
`@Z'  
B =PoPp  
balance                                      余额；差额；平衡 RHq r-%  
balance sheet                                    资产负债表 2aQ}| `  
bank                                                 银行 $ P&27  
bank account                                    银行账户，银行户头 z<BwV /fH}  
bank statement                                 银行对账单 *OZO} i  
barter transaction                              易货交易，以物换物交易 98WJ"f_ #  
basis of audit                                    审计依据 ,-BZsZ0~  
basis of preparation                                (会计报表的)编制基础 U3w*z6OG  
book of account                               账目，账簿 td+[Na0d  
borrowing                                         借款，贷款，借债 *tT5Zt/&Sr  
branch                                              分支，分支机构，分店 Sq2yQSd  
brought forward                                (账户余额等的)承上年，承上期，承上页 xX
])IZD  
budget                                              预算 =`%%
*   
building                                      建筑物；大楼 ,@2d4eg4  
business conditions                                  业务情况，经营情况 ix}*whW=U  
business licence                               (企业等的)营业执照 Fw;Y)y=O  
business relation                                业务关系 UmQ'=@^kR  
.]Z,O>N
 

呵呵，学下，谢谢分享