[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 @-!P1]V|  
　　 mrP48#Y+l
 
审计词汇英汉对照 ltNCti{Q  
   _-_iw&F  
A gu(:'5cX  
/:4J  
,=u;1  
ability to continue as a going concern               持续经营能力 BV~J*e  
acceptability                                     可接受性，可接受程度 !E 5FU *s  
acceptable level of detection risk                     检查风险的可接受水平 AOR?2u  
acceptance of engagement                       接受委托 =6[.||9  
accepting the engagement for the first time              首次接受委托 2X@9o4_4q  
access to asset                                         对资产的接触 6VGY4j}:(  
according to                                     根据，依据，依照 o72r `2  
account balance                                账户余额 %Rc#/y  
account for                                       对……进行会计处理，核算；解释 */;7Uv7  
accounting                                        会计，会计学
M*zpl}  
accounting advisory serve                        会计咨询服务 .dlsiBh  
accounting firm                                 会计师事务所
OTXZ
dAv  
accounting information                      会计信息，会计资料 VhUWws3E  
accounting period                             会计期间 f8:nKb>nq$  
accounting policies                                   会计政策 eJ?o
z^  
accounting professional bodies                 会计职业组织，会计职业团体 ZbYC3_7w  
accounting records                                   会计记录 pWV_KS  
accounting responsibility                           会计责任 g-sNYd%?a  
accounting service                             会计服务 X9m^i2tk  
accounting standards                                会计准则 ,_e[P  
Accounting Standards for Business Enterprises       企业会计准则 PAYw:/(P  
accounting system                             会计系统 Tz @=N]D  
accounting treatment                                会计处理 S0^a)#D &  
accuracy                                    准确性，精确性 u9hd%}9Qd?  
additional audit procedures                      追加审计程序 eP-|3$  
addressee                                         收件人，收信人 .Fo#Dmq3  
Administration of State-owned Assets  (the～)     国有资产管理局 kW/G=_6  
administrative laws and regulations                 行政法规 zC2:c"E I  
adverse impact                                 不利影响，负面影响 9eMle?pF   
adverse opinion                                反对意见 DhyR
 
advisory group                                  咨询组，顾问组 b)d;eS  
agency fee                                        代理费，代理费用 SOOVUMj  
aggregate                                          总计，合计为…… \?xM%(:<Q  
alternation of document and record                 变造文件和记录 _i05'_  
alternative audit procedures                      替代审计程序，备选审计程序 {=Zy;Er  
amend                                              修改，修订 xe!bfzU  
amortisation                                      摊销 d?fS#Ryb  
analytical capacity                             分析能力 DSU8jnrL  
analytical procedures                               分析性程序 &b} \).5E  
annual financial statements                        年度会计报表，年度财务报表 yvYMk(LSF  
appendix                                          附录，附表 -5<[oBL;  
applicable                                         适用的 6.D|\;9{c  
applicable laws and regulations                 适用的法规 d_!Z /M,  
application systems                                  应用系统 pm6#azQ  
apply consistently                              一贯地执行，一贯地实施 Tv=lr6t8  
appropriate                                       适当的，合适的； q+L'h8  
征用，挪用 dCd~ ]CI  
appropriate authorization                          适当的授权 <mn[-  
appropriateness of audit evidence                    审计证据的适当性 7}
kJp%-  
approval                                    批准，核准 hq=;ZI  
assertion                                    (会计报表上的)认定；确认 u} ot-!}Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xi5"?*&Sb  
asset                                                 资产，财产 bk0>f   
asset restructuring                             资产重组 7:jLZ!mgi  
assignment of duties                                 职责的划分 #t ;`   
assistant                                     助理，助理人员 d0(zB5'}  
associated company                                 联属公司，联营公司 W@d&X+7e
 
association                                        联合，结合；协会，社团 =D`8,n [  
assumption                                       假设，假定 AF'<  
at a given date                                         在某一特定时日 {MgRi7  
attestation                                         鉴证，公证 7ch9Pf  
attestation service                             鉴证服务 P<PZ4hNx  
audit adjustment                                审计调整 A=<7*E  
audit areas                                        审计领域 rwP#Yj[BK+  
audit conclusion                                审计结论 -<#) ]um  
audit effectiveness                             审计效果 \&Yn)|!  
audit efficiency                                  审计效率 !.vyzCJTzB  
audit engagement letter                      审计业务约定书 I

oDT  
audit evidence                                          审计证据 G2`z?);1b  
audit fee                                    审计费 }S> 4.8  
audit files                                          审计档案 o"VKAP  
audit findings                                     审计中发现的事项 *#=Ijr~  
audit implementation stage                        审计实施阶段 KQ\K:#  
audit mark                                        审计标识 CHgip&(.F  
audit materiality                                 审计重要性 Geq]wv8  
audit method                                     审计方法 ]m+%y+  
audit objective                                         审计目标，审计目的 LF7-??'  
audit of financial statements                      会计报表审计，财务报表审计 (]
]hSkE  
audit opinion                                     审计意见 eEZgG=s  
audit period                                      被审计期间，被审计年度 ER"69zQg|2  
audit plan                                          审计计划 hYJzF.DW<$  
audit planning                                    编制审计计划，制定审计计划，审计计划 `!]|lI!GW  
audit planning stage                                  审计计划阶段 (D>_O$o  
audit procedure                                审计程序 ,L<JG  
audit programme                               审计程序表，具体审计计划 _Y; TS1u  
audit report                                       审计报告 (nqry[g&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 eCGr_@1  
audit report with a qualified opinion                 有保留意见的审计报告 :;{M0  
audit report with an adverse opinion                否定意见的审计报告 `zQuhD 8W  
audit report with dual dates                      双重日期审计报告 $TIeeTB  
audit reporting stage                                 审计报告阶段 rW?Wd Eg  
audit responsibility                                   审计责任 ^k6_j\5j  
audit results                                      审计结果 \g}]u(zg%  
audit risk                                          审计风险 s$M(-"mg  
audit sampling                                          审计抽样 @| z _&E  
audit sampling techniques                         审计抽样方法，审计抽样技术 /QXUD.( 8  
audit strategies                                  审计策略 m{q'RAw  
audit summary                                         审计总结，审计小结 Q"&Mr+  
audit team                                         审计小组 3TwjC:Yhv2  
audit test                                    审计测试 Q#g`D,:o%~  
audit trail                                          审计轨迹 EX]+
e  
audit work                                        审计工作 $)M3fZ$#  
audit working paper                                 审计工作底稿 C~En0G1  
audited financial statement                        审计会计报表，已审计财务报表 ]_s3<&R  
Auditing Guidelines (the～)                      审计规范指南 Df6
i*Ko|  
auditing standards                             审计准则 hr vTFJ  
audit-oriented working paper                          (审计)业务类工作底稿 4"P9z}y=i  
authorisation                                     授权 &_L@hsm  
authorisation of transaction                       交易的授权 /oPW0of  
availability                                         可获得性 $TUYxf0q  
B o}AXp@cqi  
balance                                      余额；差额；平衡 CNNqS ^ct  
balance sheet                                    资产负债表 t'44X  
bank                                                 银行 5Kzt8Tv[  
bank account                                    银行账户，银行户头 )@wC6Ij  
bank statement                                 银行对账单 Rta}*  
barter transaction                              易货交易，以物换物交易 *;A ;)'  
basis of audit                                    审计依据 ](r}`u%}y  
basis of preparation                                (会计报表的)编制基础 `D+zX
 
book of account                               账目，账簿 I*rUe#$  
borrowing                                         借款，贷款，借债 i~u4v3r=  
branch                                              分支，分支机构，分店 nb_/1{F  
brought forward                                (账户余额等的)承上年，承上期，承上页 V(S7mA:T  
budget                                              预算 tJ(xeb  
building                                      建筑物；大楼 OUulG16kK  
business conditions                                  业务情况，经营情况 k~[jk5te  
business licence                               (企业等的)营业执照 KXt8IMP_"y  
business relation                                业务关系 $?GggP d  
XM
]m%I  

呵呵，学下，谢谢分享