[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 z<vO#  
　　 :`^3MMLO  
审计词汇英汉对照 ^pV>b(?qw  
   RHl=$Hm.%  
A zpr@!76  
{$1$]p~3o  
X<}o> 6|d  
ability to continue as a going concern               持续经营能力 6?.pKFBZ  
acceptability                                     可接受性，可接受程度 S{(p<%)[  
acceptable level of detection risk                     检查风险的可接受水平 <CKmMZ{  
acceptance of engagement                       接受委托 kxqc6  
accepting the engagement for the first time              首次接受委托 #!u51P1  
access to asset                                         对资产的接触 J1Ki2I=  
according to                                     根据，依据，依照 ~& WN)r'4y  
account balance                                账户余额 QT= ,En  
account for                                       对……进行会计处理，核算；解释 3)c K*8#  
accounting                                        会计，会计学 DEQE7.]3q  
accounting advisory serve                        会计咨询服务 69j~?w)^  
accounting firm                                 会计师事务所 CndgfOF  
accounting information                      会计信息，会计资料 Xz.Y-5)  
accounting period                             会计期间 $7DcQ b9  
accounting policies                                   会计政策 K7xWE,y  
accounting professional bodies                 会计职业组织，会计职业团体 W aGcoj  
accounting records                                   会计记录 @-&( TRbZo  
accounting responsibility                           会计责任 'tu@`7*  
accounting service                             会计服务 waWKpk1Wo  
accounting standards                                会计准则 KA-/k@1&  
Accounting Standards for Business Enterprises       企业会计准则 7}cDGdr  
accounting system                             会计系统 UUMdZ+7  
accounting treatment                                会计处理 X:``{!~geo  
accuracy                                    准确性，精确性 P h+X{|  
additional audit procedures                      追加审计程序 ^L-w(r62<  
addressee                                         收件人，收信人 v]{uxlh  
Administration of State-owned Assets  (the～)     国有资产管理局 \9(- /rE  
administrative laws and regulations                 行政法规 KW|\)83$  
adverse impact                                 不利影响，负面影响 }uI7\\S  
adverse opinion                                反对意见 ./&zO{|0]  
advisory group                                  咨询组，顾问组 {`H<=h__  
agency fee                                        代理费，代理费用 8
hKP  
aggregate                                          总计，合计为…… BF@5&>E  
alternation of document and record                 变造文件和记录 B&i0j5L  
alternative audit procedures                      替代审计程序，备选审计程序 S2 "=B&,}  
amend                                              修改，修订 3 IWLBc  
amortisation                                      摊销 U7B/t3,=U  
analytical capacity                             分析能力 a\{1UD
 
analytical procedures                               分析性程序 I!@s6tG  
annual financial statements                        年度会计报表，年度财务报表 G=Hf&l  
appendix                                          附录，附表

sP?$G8-^  
applicable                                         适用的 ~3bZ+*H>  
applicable laws and regulations                 适用的法规 R{) Q1~H=q  
application systems                                  应用系统 /j' B\,  
apply consistently                              一贯地执行，一贯地实施 gM3]%L_
 
appropriate                                       适当的，合适的； 3xzkZ8]/  
征用，挪用 6 tc:A5mK  
appropriate authorization                          适当的授权 )Ab6!"'  
appropriateness of audit evidence                    审计证据的适当性 ```d:f  
approval                                    批准，核准 `D)Lzm R  
assertion                                    (会计报表上的)认定；确认 nJleef9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HUJ|-)"dw  
asset                                                 资产，财产 N~):c2Kp<9  
asset restructuring                             资产重组  k6O.H  
assignment of duties                                 职责的划分 &@% b?~  
assistant                                     助理，助理人员 >sQ2@"y)s2  
associated company                                 联属公司，联营公司 `s`C{|wv  
association                                        联合，结合；协会，社团 os1?6z~  
assumption                                       假设，假定 /Fe:h>6  
at a given date                                         在某一特定时日 ,jRcl!n`  
attestation                                         鉴证，公证 bR`rT4.F  
attestation service                             鉴证服务 [6; N3?+  
audit adjustment                                审计调整 s!#HZK  
audit areas                                        审计领域 U !c]_q  
audit conclusion                                审计结论 -]Q(~'a  
audit effectiveness                             审计效果 n$XdSh/  
audit efficiency                                  审计效率 8M^wuRn  
audit engagement letter                      审计业务约定书 $T?*0"Mj[  
audit evidence                                          审计证据 q]6_
rY.  
audit fee                                    审计费 K4!P'  
audit files                                          审计档案 J]}FC{CD!  
audit findings                                     审计中发现的事项 ge0's+E+1  
audit implementation stage                        审计实施阶段 {J~(#i k   
audit mark                                        审计标识 g4:VR:o
  
audit materiality                                 审计重要性 4E=0qbt8  
audit method                                     审计方法 7L=T]W  
audit objective                                         审计目标，审计目的 K1T1@ j  
audit of financial statements                      会计报表审计，财务报表审计 &P 8!]:  
audit opinion                                     审计意见 ~->Hlxze'K  
audit period                                      被审计期间，被审计年度 JbE?a[Eg?  
audit plan                                          审计计划 ~{L.f94N  
audit planning                                    编制审计计划，制定审计计划，审计计划 A7k'K4  
audit planning stage                                  审计计划阶段 $ph0ag+  
audit procedure                                审计程序 fyI_  
audit programme                               审计程序表，具体审计计划 tTotPPZf}  
audit report                                       审计报告 2Co@+I[,4&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y4mC_4EU  
audit report with a qualified opinion                 有保留意见的审计报告 }A{_L6qx  
audit report with an adverse opinion                否定意见的审计报告 -uWKY6 :5  
audit report with dual dates                      双重日期审计报告 [}>#Y PZ  
audit reporting stage                                 审计报告阶段 F:%^&%\  
audit responsibility                                   审计责任 GR,J0LT  
audit results                                      审计结果 +}Xr1fr{jw  
audit risk                                          审计风险 )ll?-FZ   
audit sampling                                          审计抽样 )`w=qCn1Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 6W5d7`A  
audit strategies                                  审计策略 NB EpM  
audit summary                                         审计总结，审计小结 coD
jL.u  
audit team                                         审计小组 Kw )KA^KF  
audit test                                    审计测试 d,
W/M(S  
audit trail                                          审计轨迹 nV'
3sUvR#  
audit work                                        审计工作 `f@{Vcr%i  
audit working paper                                 审计工作底稿 6wPeb~{  
audited financial statement                        审计会计报表，已审计财务报表 L 5+J ^  
Auditing Guidelines (the～)                      审计规范指南 UL+E,=  
auditing standards                             审计准则 {|s/]W  
audit-oriented working paper                          (审计)业务类工作底稿 #c-b}.R  
authorisation                                     授权 8QV t, 'I  
authorisation of transaction                       交易的授权 O -G1})$  
availability                                         可获得性 XE9)c
  
B kLJlS,nh\r  
balance                                      余额；差额；平衡 '9qn*H`'  
balance sheet                                    资产负债表 a\=-D:  
bank                                                 银行 \M9h&I\7  
bank account                                    银行账户，银行户头 B={/nC}G~  
bank statement                                 银行对账单 [4p=X= B  
barter transaction                              易货交易，以物换物交易 L?!$EPr  
basis of audit                                    审计依据 _R)&k%i}  
basis of preparation                                (会计报表的)编制基础 Vt'L1Wr0v  
book of account                               账目，账簿 80Ag  
borrowing                                         借款，贷款，借债 * vYn_wE  
branch                                              分支，分支机构，分店 8Jr1_a  
brought forward                                (账户余额等的)承上年，承上期，承上页 !2z!8kI  
budget                                              预算 u+i(";\  
building                                      建筑物；大楼 GR<c=  
business conditions                                  业务情况，经营情况 lWbZ=x_0  
business licence                               (企业等的)营业执照 ?w*yW;V`  
business relation                                业务关系 _?.\Xc  
H)E^!eo  

呵呵，学下，谢谢分享