[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 kR6rf
_-[  
　　 %,MCnu&Z  
审计词汇英汉对照 %p"x|e  
   8iD_md_[  
A pq*b"Jku1  
\P!v9LX(  
3j0/&O N  
ability to continue as a going concern               持续经营能力 z7MJxjH  
acceptability                                     可接受性，可接受程度 p*W4^2(d  
acceptable level of detection risk                     检查风险的可接受水平 P$2J`b[H$  
acceptance of engagement                       接受委托 ('W#r"  
accepting the engagement for the first time              首次接受委托 |A7Yv   
access to asset                                         对资产的接触 E3.=|]W'  
according to                                     根据，依据，依照 B+ GPTQSTb  
account balance                                账户余额 n<\^&_a  
account for                                       对……进行会计处理，核算；解释 :q;vZ6Xd  
accounting                                        会计，会计学 Y:G6Nd VFM  
accounting advisory serve                        会计咨询服务 R+gh 2 6e  
accounting firm                                 会计师事务所 o&g=Z4jj<  
accounting information                      会计信息，会计资料 1QE-[|  
accounting period                             会计期间 I'BoP  
accounting policies                                   会计政策 ;7 i 0ko9  
accounting professional bodies                 会计职业组织，会计职业团体
O?D*<rwD  
accounting records                                   会计记录 :^3MN  
accounting responsibility                           会计责任 Vfp{7I$#6"  
accounting service                             会计服务 }@4m@_gR?  
accounting standards                                会计准则 C>N)~Ut  
Accounting Standards for Business Enterprises       企业会计准则 [f.[C5f%"'  
accounting system                             会计系统 sL~TV([6/  
accounting treatment                                会计处理 }{:H0)H*  
accuracy                                    准确性，精确性 ~m[^|w  
additional audit procedures                      追加审计程序 +f+x3OMX3  
addressee                                         收件人，收信人 >t'/(y  
Administration of State-owned Assets  (the～)     国有资产管理局 fV Ah</aZ  
administrative laws and regulations                 行政法规 '\l(.N
 
adverse impact                                 不利影响，负面影响 ;Y j_@=  
adverse opinion                                反对意见 WUGPi'x  
advisory group                                  咨询组，顾问组 3A4?9>g)KU  
agency fee                                        代理费，代理费用 s4 1<e"  
aggregate                                          总计，合计为…… "X>Z!>  
alternation of document and record                 变造文件和记录 N|z-s  
alternative audit procedures                      替代审计程序，备选审计程序 <'-}6f3  
amend                                              修改，修订 U[c,cdA  
amortisation                                      摊销 B~lrd#qC  
analytical capacity                             分析能力 WY?(C@>s  
analytical procedures                               分析性程序 @;fdf3ian  
annual financial statements                        年度会计报表，年度财务报表 g!V;*[  
appendix                                          附录，附表 Bb]

pUb  
applicable                                         适用的 #_QvnQ?I  
applicable laws and regulations                 适用的法规 ^]Lr_k  
application systems                                  应用系统 0D/j2cT("k  
apply consistently                              一贯地执行，一贯地实施 Bg"b,&/^u  
appropriate                                       适当的，合适的； %K;,qS'N_  
征用，挪用 %xyt4}-)m  
appropriate authorization                          适当的授权 xI<Dc*G  
appropriateness of audit evidence                    审计证据的适当性 BGodrb1  
approval                                    批准，核准 1*[h$Z&H?  
assertion                                    (会计报表上的)认定；确认 [}9R9G>"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 PsEm(.z  
asset                                                 资产，财产 =JOu
pw  
asset restructuring                             资产重组
-mO[;lO  
assignment of duties                                 职责的划分 /o.wCy,J<  
assistant                                     助理，助理人员 jkFS=eonK  
associated company                                 联属公司，联营公司 tKo^A:M  
association                                        联合，结合；协会，社团 ><TuL7+  
assumption                                       假设，假定 |Ag~k? QC  
at a given date                                         在某一特定时日 X"y rA;,o  
attestation                                         鉴证，公证 0LrTYrlj  
attestation service                             鉴证服务 aa.EtKl  
audit adjustment                                审计调整 6*S|$lo9B  
audit areas                                        审计领域 2!-ZNd:(+  
audit conclusion                                审计结论 nDkyo>t .  
audit effectiveness                             审计效果 XtNe) Ry  
audit efficiency                                  审计效率 1V+a;-?  
audit engagement letter                      审计业务约定书 O!hg@[\B+  
audit evidence                                          审计证据 ?Re@`f+*  
audit fee                                    审计费 8QE0J$d5  
audit files                                          审计档案 9|D!&=8   
audit findings                                     审计中发现的事项 xQ* U9Wt;T  
audit implementation stage                        审计实施阶段 lHV bn7  
audit mark                                        审计标识 pTST\0?  
audit materiality                                 审计重要性 82YTd(yB
 
audit method                                     审计方法  ?2 u_E "  
audit objective                                         审计目标，审计目的 ?M;2H{KG:  
audit of financial statements                      会计报表审计，财务报表审计 YnNB#x8|  
audit opinion                                     审计意见 Fm`hFBKW  
audit period                                      被审计期间，被审计年度 uPsn~>(4  
audit plan                                          审计计划 &0It"17Ej  
audit planning                                    编制审计计划，制定审计计划，审计计划 & AU%3b  
audit planning stage                                  审计计划阶段 XGFU *g`kq  
audit procedure                                审计程序 KY!  
audit programme                               审计程序表，具体审计计划 H(lq=M0~  
audit report                                       审计报告 pez[qs  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /wljbb/s  
audit report with a qualified opinion                 有保留意见的审计报告 7;5?2)+=6  
audit report with an adverse opinion                否定意见的审计报告 fk5!/>X  
audit report with dual dates                      双重日期审计报告  PQa{5"  
audit reporting stage                                 审计报告阶段 {e/12q  
audit responsibility                                   审计责任 q+
19EJ(  
audit results                                      审计结果 #y&3`Nz3  
audit risk                                          审计风险 R."<he ;  
audit sampling                                          审计抽样 y/$WjFj3"  
audit sampling techniques                         审计抽样方法，审计抽样技术 y{uRh>l  
audit strategies                                  审计策略 Cj _Q9/  
audit summary                                         审计总结，审计小结 54JZEc  
audit team                                         审计小组 *%:p01&+  
audit test                                    审计测试 ^e"BY(  
audit trail                                          审计轨迹 SJ6lI66OX  
audit work                                        审计工作 );kO27dg  
audit working paper                                 审计工作底稿 HN7(-ml=B  
audited financial statement                        审计会计报表，已审计财务报表 QjWv?tm  
Auditing Guidelines (the～)                      审计规范指南 >5% o9$|z  
auditing standards                             审计准则 W|NzdxCY  
audit-oriented working paper                          (审计)业务类工作底稿 ^cZF#%k  
authorisation                                     授权 Y1rU  
authorisation of transaction                       交易的授权 mv/'H^"[_  
availability                                         可获得性 s_hf,QH  
B ^'lx5+-  
balance                                      余额；差额；平衡 7 }4T)k(a  
balance sheet                                    资产负债表 54_CewL1P]  
bank                                                 银行 MG*#-<OV.  
bank account                                    银行账户，银行户头 I+kGEHO}  
bank statement                                 银行对账单 L}h?nWm8  
barter transaction                              易货交易，以物换物交易 Tsxl4ZK  
basis of audit                                    审计依据 )TP1i  
basis of preparation                                (会计报表的)编制基础 Pz,kSxe=  
book of account                               账目，账簿 S)iv k x  
borrowing                                         借款，贷款，借债 /+1+6MqRn*  
branch                                              分支，分支机构，分店 .5p"o-:D  
brought forward                                (账户余额等的)承上年，承上期，承上页 zy(sekX;  
budget                                              预算 i~
@e}=  
building                                      建筑物；大楼 mQ;b'0 &  
business conditions                                  业务情况，经营情况 $iUK, ?  
business licence                               (企业等的)营业执照 .2q7X{4=  
business relation                                业务关系 jX-v9eaA  
EA7 8&  

呵呵，学下，谢谢分享