[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 Dk{nOvZu<  
　　 E/ed0'|m  
审计词汇英汉对照 *!7SM7  
   C>K"ZJ  
A )>A%F
L9  
r{:la56Xd  
u!Eu
lAl  
ability to continue as a going concern               持续经营能力 t"74HZO>  
acceptability                                     可接受性，可接受程度 ;Wrd=)Ka  
acceptable level of detection risk                     检查风险的可接受水平 dU04/]modD  
acceptance of engagement                       接受委托 }";hz*a  
accepting the engagement for the first time              首次接受委托 5A=xFj{  
access to asset                                         对资产的接触 @ :  
according to                                     根据，依据，依照 A`8}J4  
account balance                                账户余额 BKjPmrZ|  
account for                                       对……进行会计处理，核算；解释 ;uo|4?E:\(  
accounting                                        会计，会计学 fS$Yl~-m?  
accounting advisory serve                        会计咨询服务 pcxl2I  
accounting firm                                 会计师事务所 cJE>;a  
accounting information                      会计信息，会计资料 VTX'f2\  
accounting period                             会计期间 T. Y4L  
accounting policies                                   会计政策 W,oV$ s^  
accounting professional bodies                 会计职业组织，会计职业团体 s
].Cx4VQ  
accounting records                                   会计记录 9
{J8q  
accounting responsibility                           会计责任 U>M>FZ  
accounting service                             会计服务 ljR?* P  
accounting standards                                会计准则 WaO;hy~us  
Accounting Standards for Business Enterprises       企业会计准则 N|#x9mE  
accounting system                             会计系统 Fb4S/_ V  
accounting treatment                                会计处理 V@s/]|rf,  
accuracy                                    准确性，精确性 MS^hsUj}  
additional audit procedures                      追加审计程序 5>k~yaju/  
addressee                                         收件人，收信人 YwTtI ID%  
Administration of State-owned Assets  (the～)     国有资产管理局 _@3O`
 
administrative laws and regulations                 行政法规 Erymx$@P  
adverse impact                                 不利影响，负面影响 *q9$SDm  
adverse opinion                                反对意见 ,4I6RwB.  
advisory group                                  咨询组，顾问组 &7y1KwfXn  
agency fee                                        代理费，代理费用 _xwfz]lb+  
aggregate                                          总计，合计为…… E]Gq!fA&<  
alternation of document and record                 变造文件和记录 9!OCilG  
alternative audit procedures                      替代审计程序，备选审计程序 |P?B AWYeQ  
amend                                              修改，修订 #2t\>7]  
amortisation                                      摊销 VQJ5$4a&  
analytical capacity                             分析能力 gGz_t,=  
analytical procedures                               分析性程序 !{=%l+^.  
annual financial statements                        年度会计报表，年度财务报表 u6&Ixi/s'  
appendix                                          附录，附表 YO4ppL~xe  
applicable                                         适用的 w5G34[v  
applicable laws and regulations                 适用的法规 8i 'jkyInT  
application systems                                  应用系统 k 5\ zGsol  
apply consistently                              一贯地执行，一贯地实施 K?<Odw'k  
appropriate                                       适当的，合适的； Jx[e{o)o  
征用，挪用 H;}ue  
appropriate authorization                          适当的授权 +[nYu)puP  
appropriateness of audit evidence                    审计证据的适当性 *>H'@gS  
approval                                    批准，核准 F,$$N>  
assertion                                    (会计报表上的)认定；确认 X~VZ61vNu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0 #; s{7k  
asset                                                 资产，财产 _5 -"<  
asset restructuring                             资产重组 H0Xda.Y(  
assignment of duties                                 职责的划分 ~9 nrS9)  
assistant                                     助理，助理人员 -PuVI5L<  
associated company                                 联属公司，联营公司 =7Gi4X%  
association                                        联合，结合；协会，社团 "tbBbEj?d  
assumption                                       假设，假定 BiAcjN:Z  
at a given date                                         在某一特定时日 Ppn
ZlGQ6  
attestation                                         鉴证，公证 ~$9 "|  
attestation service                             鉴证服务 b<MMli  
audit adjustment                                审计调整 , Vr6  
audit areas                                        审计领域 <1K: G/!  
audit conclusion                                审计结论 e/l?|+m 6  
audit effectiveness                             审计效果 iFT3fP'> 5  
audit efficiency                                  审计效率 ~oyPmIcb  
audit engagement letter                      审计业务约定书 lw lW.C  
audit evidence                                          审计证据 oO,p.X%  
audit fee                                    审计费 +n]Knfi  
audit files                                          审计档案 #.K&]OV/88  
audit findings                                     审计中发现的事项 ov}{UP]a?  
audit implementation stage                        审计实施阶段 [_GR'x'0x  
audit mark                                        审计标识 5{=MUU=  
audit materiality                                 审计重要性 hRiGW_t  
audit method                                     审计方法 #rC+13  
audit objective                                         审计目标，审计目的 D'=`O6pK  
audit of financial statements                      会计报表审计，财务报表审计 gKEvgXOj  
audit opinion                                     审计意见 N1t:i? q&  
audit period                                      被审计期间，被审计年度 6!V* :.(  
audit plan                                          审计计划 zXO.NSC[  
audit planning                                    编制审计计划，制定审计计划，审计计划 7}?z=LHb3  
audit planning stage                                  审计计划阶段 W#/Ol59  
audit procedure                                审计程序 2^j9m}`  
audit programme                               审计程序表，具体审计计划 @uWD>(D  
audit report                                       审计报告 }6(:OB?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ozr+6z  
audit report with a qualified opinion                 有保留意见的审计报告 D{}\7qe  
audit report with an adverse opinion                否定意见的审计报告 4iPg_+  
audit report with dual dates                      双重日期审计报告 ucO]&'hu:  
audit reporting stage                                 审计报告阶段 t38T0Ao  
audit responsibility                                   审计责任 -M9 4
F  
audit results                                      审计结果 U%olH >1K  
audit risk                                          审计风险 BF#e=p  
audit sampling                                          审计抽样 }gt~{9?c  
audit sampling techniques                         审计抽样方法，审计抽样技术 A).AAr  
audit strategies                                  审计策略 "R]K!GU U  
audit summary                                         审计总结，审计小结 YRXe j  
audit team                                         审计小组 6<GWDO  
audit test                                    审计测试 an$h~}/6:  
audit trail                                          审计轨迹 +d15a%^`  
audit work                                        审计工作 g==^ioS}*  
audit working paper                                 审计工作底稿 Sy~Mh]{E  
audited financial statement                        审计会计报表，已审计财务报表 G 3x1w/L  
Auditing Guidelines (the～)                      审计规范指南 "*WXr$  
auditing standards                             审计准则 T9.gs}B0  
audit-oriented working paper                          (审计)业务类工作底稿 EORAx  
authorisation                                     授权 suSIz 7:  
authorisation of transaction                       交易的授权 [J#(k`@  
availability                                         可获得性 O*7~t17  
B 8hY)r~!b'  
balance                                      余额；差额；平衡 &c!-C_L 2  
balance sheet                                    资产负债表 e4P.G4  
bank                                                 银行 djp(s$:{4  
bank account                                    银行账户，银行户头 &0TheY;srf  
bank statement                                 银行对账单 Cm>F5$l{  
barter transaction                              易货交易，以物换物交易 U9s y]7  
basis of audit                                    审计依据 hkxZ=l  
basis of preparation                                (会计报表的)编制基础 mUw,q;{  
book of account                               账目，账簿 '%4,!  
borrowing                                         借款，贷款，借债 +cN2 KP  
branch                                              分支，分支机构，分店 D.}b<kDD  
brought forward                                (账户余额等的)承上年，承上期，承上页 _XtY /7n  
budget                                              预算 V-|}.kOH2  
building                                      建筑物；大楼 >oNs_{  
business conditions                                  业务情况，经营情况 %Z|*!A+wN5  
business licence                               (企业等的)营业执照 CaMG$X&O  
business relation                                业务关系 cR} =3|t  
PGDlSB^O  

呵呵，学下，谢谢分享