[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 J?Ed^B-  
　　 $. ;j4%%  
审计词汇英汉对照 fs43\m4=m  
   ?8j#gYx2  
A l> Mth+,b  
@,Re<%\  
BIFuQ?j3  
ability to continue as a going concern               持续经营能力 3Zr'Mn  
acceptability                                     可接受性，可接受程度 TAkM-iyH]  
acceptable level of detection risk                     检查风险的可接受水平 QGWfF,q  
acceptance of engagement                       接受委托 P,(Tu.EPk  
accepting the engagement for the first time              首次接受委托 IT.'`!T  
access to asset                                         对资产的接触 A3\%t@y  
according to                                     根据，依据，依照 /c`s$h4-  
account balance                                账户余额 RpAtd^I  
account for                                       对……进行会计处理，核算；解释 EB/.M+~a  
accounting                                        会计，会计学 !Q`vOVSUD  
accounting advisory serve                        会计咨询服务 af:wg]g  
accounting firm                                 会计师事务所 UUzu`>upB  
accounting information                      会计信息，会计资料 -y@5% _-  
accounting period                             会计期间 uV\ _j3,2  
accounting policies                                   会计政策 <hYrcOt  
accounting professional bodies                 会计职业组织，会计职业团体 ]>K02SVT:  
accounting records                                   会计记录 f/FK>oUh  
accounting responsibility                           会计责任 :4{;^|RgU  
accounting service                             会计服务 ,u^RZ[}  
accounting standards                                会计准则 ;+) M~2 =  
Accounting Standards for Business Enterprises       企业会计准则 WFOO6 kM z  
accounting system                             会计系统 % d%KH9u  
accounting treatment                                会计处理 S`!MoIMsD  
accuracy                                    准确性，精确性 L5"|RI }  
additional audit procedures                      追加审计程序 #4WA2EW  
addressee                                         收件人，收信人 $U uSrX&  
Administration of State-owned Assets  (the～)     国有资产管理局 D^E+#a 1  
administrative laws and regulations                 行政法规 L4)@lmd3  
adverse impact                                 不利影响，负面影响 F$Cf\#{3  
adverse opinion                                反对意见 |;L%hIR[  
advisory group                                  咨询组，顾问组 ?pT\Ft V  
agency fee                                        代理费，代理费用 $WOiXLyCk  
aggregate                                          总计，合计为…… d/Sx+1 "{T  
alternation of document and record                 变造文件和记录 6.%V"l   
alternative audit procedures                      替代审计程序，备选审计程序 K?y!zy  
amend                                              修改，修订 jh3LD6|s}  
amortisation                                      摊销 `=]I-5#.W  
analytical capacity                             分析能力 STC'j1U  
analytical procedures                               分析性程序 _` %z  
annual financial statements                        年度会计报表，年度财务报表 :&]THUw  
appendix                                          附录，附表 .kBZ(`K  
applicable                                         适用的 ^:b%QO  
applicable laws and regulations                 适用的法规 [5v[ Zqud  
application systems                                  应用系统 2iUdTy$  
apply consistently                              一贯地执行，一贯地实施 ..ig jc#UF  
appropriate                                       适当的，合适的； E&?z-,-o@  
征用，挪用 s}~ 'o!}W  
appropriate authorization                          适当的授权 _;
A?w8z  
appropriateness of audit evidence                    审计证据的适当性 2|f N*Wm  
approval                                    批准，核准 ?0UzmJV?8  
assertion                                    (会计报表上的)认定；确认 QE:%uT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y6[^
I'kz  
asset                                                 资产，财产 WSdT
P$?  
asset restructuring                             资产重组 c8o$WyO  
assignment of duties                                 职责的划分 SI:+I4i  
assistant                                     助理，助理人员 
t=`bXBX1  
associated company                                 联属公司，联营公司
I|6wPV?  
association                                        联合，结合；协会，社团 a\wpJ|3{=T  
assumption                                       假设，假定 LnN6{z{M  
at a given date                                         在某一特定时日 Q k`yK|(0=  
attestation                                         鉴证，公证 ;tS4h  
attestation service                             鉴证服务 (_}w4N#  
audit adjustment                                审计调整 #&Zb8HAj  
audit areas                                        审计领域 %8?s3^o  
audit conclusion                                审计结论 t"0Z=`Wi  
audit effectiveness                             审计效果 ^#H%LLt  
audit efficiency                                  审计效率 @K 8sNPK  
audit engagement letter                      审计业务约定书 ^9})@,(D  
audit evidence                                          审计证据 WQ\H2go  
audit fee                                    审计费 9(%ptnya  
audit files                                          审计档案 2:(h17So  
audit findings                                     审计中发现的事项 +4kBd<0Y  
audit implementation stage                        审计实施阶段 FFTh}>>  
audit mark                                        审计标识 @v1f)(N  
audit materiality                                 审计重要性 C~4$A/&(  
audit method                                     审计方法 #+2|ZfCn%  
audit objective                                         审计目标，审计目的 =O qw`
jw  
audit of financial statements                      会计报表审计，财务报表审计 `+~@VZ3m  
audit opinion                                     审计意见 WcyN,5  
audit period                                      被审计期间，被审计年度 WJG&`PP  
audit plan                                          审计计划 rPV\ F  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ea%}VZ&[  
audit planning stage                                  审计计划阶段 <y+8\m   
audit procedure                                审计程序 6Xjr0C+  
audit programme                               审计程序表，具体审计计划 \Rc7$bS2H  
audit report                                       审计报告 0K-jF5i$`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G S^U6Xef  
audit report with a qualified opinion                 有保留意见的审计报告 Y4PB&pZ$O2  
audit report with an adverse opinion                否定意见的审计报告 l<7)uO^8  
audit report with dual dates                      双重日期审计报告 8oI)q4V  
audit reporting stage                                 审计报告阶段 MB,;HeP!  
audit responsibility                                   审计责任 `I.Uw$,P  
audit results                                      审计结果 W/PZD (  
audit risk                                          审计风险 nw3CI&Y`  
audit sampling                                          审计抽样 LTsG  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;>o}/h  
audit strategies                                  审计策略 o=`FGowF
 
audit summary                                         审计总结，审计小结 ,|4%YaN.3  
audit team                                         审计小组 ER:)Fk>_  
audit test                                    审计测试 \lVX~r4  
audit trail                                          审计轨迹 $I%75IZ  
audit work                                        审计工作 &lYZ=|6  
audit working paper                                 审计工作底稿 s)
q;{wz  
audited financial statement                        审计会计报表，已审计财务报表 Wq!n8O1  
Auditing Guidelines (the～)                      审计规范指南 C LhD[/Fo  
auditing standards                             审计准则 b??k|q  
audit-oriented working paper                          (审计)业务类工作底稿 'l$<DcBj  
authorisation                                     授权 lZTD>$  
authorisation of transaction                       交易的授权 J[:3H6%`  
availability                                         可获得性 7d0E9t;W  
B Z6<vLc  
balance                                      余额；差额；平衡 f Q.ea#xh^  
balance sheet                                    资产负债表 !$'s?rnh  
bank                                                 银行 |Ew\Tgo/2  
bank account                                    银行账户，银行户头 28L3"c  
bank statement                                 银行对账单 Cc:m~e6r  
barter transaction                              易货交易，以物换物交易 > m GO08X  
basis of audit                                    审计依据 6aG/=fq  
basis of preparation                                (会计报表的)编制基础 pPcn F`A  
book of account                               账目，账簿 RltG/ZI  
borrowing                                         借款，贷款，借债 ]9?_m@Ihx  
branch                                              分支，分支机构，分店 jV^Dj  
brought forward                                (账户余额等的)承上年，承上期，承上页 +>N/q(l  
budget                                              预算
^Bihm] Aq  
building                                      建筑物；大楼 dA<PQKm
 
business conditions                                  业务情况，经营情况 ,4ftQJ  
business licence                               (企业等的)营业执照 F{cKCqI?  
business relation                                业务关系 YcS}ug7  
9k_3=KS3N  

呵呵，学下，谢谢分享