[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 e@c8Ce|0  
　　 zMepF]V  
审计词汇英汉对照 qKSR5 #  
   p$F`9_bZ  
A '7' 73  
q AVypP?J  
aGWO3Nk  
ability to continue as a going concern               持续经营能力 vJr,lBHEk  
acceptability                                     可接受性，可接受程度 JQLQS  
acceptable level of detection risk                     检查风险的可接受水平 XN-1`5:4I  
acceptance of engagement                       接受委托 {^ BZ#)m|  
accepting the engagement for the first time              首次接受委托 M*'8$|Z  
access to asset                                         对资产的接触 J+CGhk  
according to                                     根据，依据，依照 .|"E:qTD  
account balance                                账户余额 W+Piqf*  
account for                                       对……进行会计处理，核算；解释 E9Kp=3H  
accounting                                        会计，会计学 A46dtFD{  
accounting advisory serve                        会计咨询服务 %cs"PS  
accounting firm                                 会计师事务所 ^?|4<Rm  
accounting information                      会计信息，会计资料 %#fjtbeB   
accounting period                             会计期间 9~^k3!>0  
accounting policies                                   会计政策 A99;bf}"  
accounting professional bodies                 会计职业组织，会计职业团体  irh Z  
accounting records                                   会计记录 AW;xlY= g  
accounting responsibility                           会计责任 Ql
Vj#Jv;~  
accounting service                             会计服务 J<NpA(@^  
accounting standards                                会计准则 C
m5L99Y  
Accounting Standards for Business Enterprises       企业会计准则 /0`Eux\  
accounting system                             会计系统 {M o[C%  
accounting treatment                                会计处理 "cS7E5-|  
accuracy                                    准确性，精确性 ?gu!P:lZS  
additional audit procedures                      追加审计程序 Rxw+`ru  
addressee                                         收件人，收信人 ?AO= )XV2  
Administration of State-owned Assets  (the～)     国有资产管理局 ZHwl9n#m  
administrative laws and regulations                 行政法规 'oGMr=gp<&  
adverse impact                                 不利影响，负面影响 zp4@T)  
adverse opinion                                反对意见 (7_ezWSl>  
advisory group                                  咨询组，顾问组 O*2{V]Y @  
agency fee                                        代理费，代理费用 E690'\)31  
aggregate                                          总计，合计为…… ZCK#=:ln  
alternation of document and record                 变造文件和记录 uR=*q a  
alternative audit procedures                      替代审计程序，备选审计程序 BGNZE{K4"  
amend                                              修改，修订 ui"`c%2n  
amortisation                                      摊销 &]f8Xd  
analytical capacity                             分析能力 .$f0!` t  
analytical procedures                               分析性程序 @<OsTF L  
annual financial statements                        年度会计报表，年度财务报表 f&F9ImZ  
appendix                                          附录，附表 MB5V$toC  
applicable                                         适用的 M~X~2`fFH  
applicable laws and regulations                 适用的法规 g}?39?o 4  
application systems                                  应用系统 ?mi}S${g  
apply consistently                              一贯地执行，一贯地实施 E-X02A  
appropriate                                       适当的，合适的； .|:(VG$MfI  
征用，挪用  ,LOx!  
appropriate authorization                          适当的授权 }WR@%)7ay  
appropriateness of audit evidence                    审计证据的适当性 V[8!ymi0  
approval                                    批准，核准 ?t;,Nk`jx  
assertion                                    (会计报表上的)认定；确认 nbw8YO(=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i'Z nU55=  
asset                                                 资产，财产 /w5 c:BH  
asset restructuring                             资产重组 |+-b#Sa9  
assignment of duties                                 职责的划分 5OTZa>H  
assistant                                     助理，助理人员 rWL&-AZQl  
associated company                                 联属公司，联营公司 mmC
MsBfL  
association                                        联合，结合；协会，社团 FIJ]`  
assumption                                       假设，假定 (-o}'l'mo  
at a given date                                         在某一特定时日 %Zeb#//Jz  
attestation                                         鉴证，公证 ju.`c->k"  
attestation service                             鉴证服务 !bW^G} <t  
audit adjustment                                审计调整 %~dn5t;  
audit areas                                        审计领域 f'j<v  
audit conclusion                                审计结论 25vq#sS]  
audit effectiveness                             审计效果 `y"a>gHC  
audit efficiency                                  审计效率 XU['lr&,W  
audit engagement letter                      审计业务约定书 YEi
w!  
audit evidence                                          审计证据 r-hb]!t  
audit fee                                    审计费 T[ zEAj  
audit files                                          审计档案 | m#"  
audit findings                                     审计中发现的事项 .%\R L/  
audit implementation stage                        审计实施阶段 `'rvDa
P  
audit mark                                        审计标识 gE23C*!'&:  
audit materiality                                 审计重要性 <P5 7s+JK  
audit method                                     审计方法 efyGjfoO  
audit objective                                         审计目标，审计目的 w~AO;X*Ke"  
audit of financial statements                      会计报表审计，财务报表审计
|l~#qeZ%  
audit opinion                                     审计意见 e9F+R@8  
audit period                                      被审计期间，被审计年度 =`qEwA  
audit plan                                          审计计划 )C#>@W
  
audit planning                                    编制审计计划，制定审计计划，审计计划 f 0/q{*  
audit planning stage                                  审计计划阶段 8[)"+IFN  
audit procedure                                审计程序  o^d  
audit programme                               审计程序表，具体审计计划 ;%/}(&E2  
audit report                                       审计报告 7U)w\A;~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $3Sm?  
audit report with a qualified opinion                 有保留意见的审计报告 U@".XIDQ  
audit report with an adverse opinion                否定意见的审计报告 RHI?_gf&  
audit report with dual dates                      双重日期审计报告 4g+o/+6!4  
audit reporting stage                                 审计报告阶段  #%/0a  
audit responsibility                                   审计责任 S2V+%Z _J  
audit results                                      审计结果 M r~IVmtf  
audit risk                                          审计风险 F@xKL;'N74  
audit sampling                                          审计抽样 ZyrVv\'  
audit sampling techniques                         审计抽样方法，审计抽样技术 q$B|a5a?  
audit strategies                                  审计策略 _]kw|[)  
audit summary                                         审计总结，审计小结 \uOR1z  
audit team                                         审计小组 7] >z e  
audit test                                    审计测试 P9gAt4i  
audit trail                                          审计轨迹 ,/-DAo~O  
audit work                                        审计工作 DPWnvd  
audit working paper                                 审计工作底稿 F,xFeq$/{  
audited financial statement                        审计会计报表，已审计财务报表 AR)A <  
Auditing Guidelines (the～)                      审计规范指南 Cyp%E5b7  
auditing standards                             审计准则 \lpvRZ\L&g  
audit-oriented working paper                          (审计)业务类工作底稿 l Z tw[c  
authorisation                                     授权 7!g4`@!5M  
authorisation of transaction                       交易的授权 XTq+  9  
availability                                         可获得性 z|m-nIM  
B j-/F*P
 
balance                                      余额；差额；平衡 'DB'lP  
balance sheet                                    资产负债表 FQB6`
M  
bank                                                 银行 (7|!%IO.  
bank account                                    银行账户，银行户头 \~:_h#bW  
bank statement                                 银行对账单 ?fvK<0S`  
barter transaction                              易货交易，以物换物交易 A{wSO./3  
basis of audit                                    审计依据 K1*V\WRW5  
basis of preparation                                (会计报表的)编制基础 j>O!|V  
book of account                               账目，账簿 1v9#Fr Y  
borrowing                                         借款，贷款，借债 6$5SS #  
branch                                              分支，分支机构，分店 (p?B=  
brought forward                                (账户余额等的)承上年，承上期，承上页 |EP=<-|  
budget                                              预算 g-2(W  
building                                      建筑物；大楼 SuJ4)f;'0  
business conditions                                  业务情况，经营情况 $$---Y  
business licence                               (企业等的)营业执照 Vdb X4^V  
business relation                                业务关系 =BgQSs/^c  
tzG.)Uqs  

呵呵，学下，谢谢分享