[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 8ib%CYR  
　　 }
0idFotck  
审计词汇英汉对照 U*:E|'>  
   3H,?ZFFGz  
A dq^vK
  
)%vnl~i!  
*=(vIm[KL  
ability to continue as a going concern               持续经营能力 njckPpyb@  
acceptability                                     可接受性，可接受程度 @^Y r=d ba  
acceptable level of detection risk                     检查风险的可接受水平 5%RiM|+  
acceptance of engagement                       接受委托 w:07_`cH=  
accepting the engagement for the first time              首次接受委托 B/Z-Cpz]  
access to asset                                         对资产的接触 ]8CgHT[^7  
according to                                     根据，依据，依照 j9~lf  
account balance                                账户余额 ';;X{a  
account for                                       对……进行会计处理，核算；解释 RZP7h>y6@  
accounting                                        会计，会计学 ;"|QW?>$D  
accounting advisory serve                        会计咨询服务 D";@)\jN  
accounting firm                                 会计师事务所 }No8to  
accounting information                      会计信息，会计资料 R
'Uf#.  
accounting period                             会计期间 tr|)+~x3  
accounting policies                                   会计政策 `T3B  
accounting professional bodies                 会计职业组织，会计职业团体 ^MO})C  
accounting records                                   会计记录 Bu "5NB  
accounting responsibility                           会计责任 Fs&r^ [/b  
accounting service                             会计服务 xQkvK=~$  
accounting standards                                会计准则 M< /
 
Accounting Standards for Business Enterprises       企业会计准则 A\<W x/  
accounting system                             会计系统 OXI>`$we  
accounting treatment                                会计处理 W_lXY Z<  
accuracy                                    准确性，精确性 + f,Kt9Cy  
additional audit procedures                      追加审计程序 ]i\;#pj}
 
addressee                                         收件人，收信人 VhN6 oI  
Administration of State-owned Assets  (the～)     国有资产管理局 {A'_5 X9  
administrative laws and regulations                 行政法规 xSq{pxX  
adverse impact                                 不利影响，负面影响 u=t.1eS5  
adverse opinion                                反对意见 (D0\uld9  
advisory group                                  咨询组，顾问组 |=AaGJx  
agency fee                                        代理费，代理费用 !<?
<f db  
aggregate                                          总计，合计为…… -ARks_\  
alternation of document and record                 变造文件和记录 !RSJb  
alternative audit procedures                      替代审计程序，备选审计程序 G`RQl@W>)(  
amend                                              修改，修订 E8BIb 'b;  
amortisation                                      摊销 Raf(m,o(  
analytical capacity                             分析能力 qHnX)  
analytical procedures                               分析性程序 yMXf&$C  
annual financial statements                        年度会计报表，年度财务报表 E
B VG@  
appendix                                          附录，附表 rFaG-R  
applicable                                         适用的 6ZfL-E{  
applicable laws and regulations                 适用的法规 }$i/4?dYsQ  
application systems                                  应用系统 LGK@taw^  
apply consistently                              一贯地执行，一贯地实施 r1:CHIwK  
appropriate                                       适当的，合适的； wf`A&P5tF  
征用，挪用 (eSsx/  
appropriate authorization                          适当的授权 N&^zXY  
appropriateness of audit evidence                    审计证据的适当性 %j.n^7i]^:  
approval                                    批准，核准 T^vhhfCUr  
assertion                                    (会计报表上的)认定；确认 1)5$,+~lL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KD.| oo  
asset                                                 资产，财产 U7Oa 13Qz  
asset restructuring                             资产重组 Zz"8  
assignment of duties                                 职责的划分 " 6 ~5RCZ  
assistant                                     助理，助理人员 W4UK?#S+  
associated company                                 联属公司，联营公司 yD#(Iw  
association                                        联合，结合；协会，社团 UE/JV_/S;  
assumption                                       假设，假定 D -d  
at a given date                                         在某一特定时日 Tl2(%qB  
attestation                                         鉴证，公证 Ec@cW6g(%  
attestation service                             鉴证服务 QiK-|hFj  
audit adjustment                                审计调整 d0-4
KN2  
audit areas                                        审计领域 \&b 9  
audit conclusion                                审计结论 Ft?eqDS1  
audit effectiveness                             审计效果 %uCsCl  
audit efficiency                                  审计效率 ^`k;~4'd  
audit engagement letter                      审计业务约定书 7hTp jox2  
audit evidence                                          审计证据 `][vaLd`Q  
audit fee                                    审计费 %z=:P{0U
Q  
audit files                                          审计档案 #ID fJ2  
audit findings                                     审计中发现的事项 sO}CXItC+j  
audit implementation stage                        审计实施阶段 ?5J>]: +ZZ  
audit mark                                        审计标识 D|ra ;d  
audit materiality                                 审计重要性 @<`V q  
audit method                                     审计方法 Q-rG~O9-  
audit objective                                         审计目标，审计目的 +(PUiiP'"v  
audit of financial statements                      会计报表审计，财务报表审计 DQ30\b"gU  
audit opinion                                     审计意见 at4JLbk  
audit period                                      被审计期间，被审计年度 *@p"  
audit plan                                          审计计划 ~(8fUob
 
audit planning                                    编制审计计划，制定审计计划，审计计划 uVKe?~RC  
audit planning stage                                  审计计划阶段 I=:"Fqj'N  
audit procedure                                审计程序 xy b=7  
audit programme                               审计程序表，具体审计计划 n_Qua|R  
audit report                                       审计报告 YC')vv3o(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6aOyI;Ux  
audit report with a qualified opinion                 有保留意见的审计报告 / g{8  
audit report with an adverse opinion                否定意见的审计报告 k1oJ<$Q  
audit report with dual dates                      双重日期审计报告 NU3T XO  
audit reporting stage                                 审计报告阶段 3&CV!+z  
audit responsibility                                   审计责任 Cf9{lhE8  
audit results                                      审计结果 Arm'0)B>  
audit risk                                          审计风险 H(gY=  
audit sampling                                          审计抽样 ]
A5Y/dd  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wy}^5]R0E  
audit strategies                                  审计策略 v0VQ 4>  
audit summary                                         审计总结，审计小结 Rk7F;2  
audit team                                         审计小组 Qrt\bz h/}  
audit test                                    审计测试 ZE-vroh  
audit trail                                          审计轨迹 /# ]eVD  
audit work                                        审计工作 &bz% @p;  
audit working paper                                 审计工作底稿 ^C1LQZ  
audited financial statement                        审计会计报表，已审计财务报表 ('7
$K  
Auditing Guidelines (the～)                      审计规范指南 kmX 9)TMVO  
auditing standards                             审计准则 [^s;Ggi9  
audit-oriented working paper                          (审计)业务类工作底稿 !Ve0:$  
authorisation                                     授权 \8=)X})  
authorisation of transaction                       交易的授权 R~T}  
availability                                         可获得性 D
=mmBo  
B ]XbMqHGS  
balance                                      余额；差额；平衡 PPH;'!>s"  
balance sheet                                    资产负债表 rJkJ/9s  
bank                                                 银行 y: x<`E=  
bank account                                    银行账户，银行户头 /'aqQ K<  
bank statement                                 银行对账单 *Z^`H!&  
barter transaction                              易货交易，以物换物交易 icIn>i<m  
basis of audit                                    审计依据
tT>LOI_z  
basis of preparation                                (会计报表的)编制基础 M:GpyE
%  
book of account                               账目，账簿 tE_n>~Zs  
borrowing                                         借款，贷款，借债 g(9*!g  
branch                                              分支，分支机构，分店 NLY=o@<  
brought forward                                (账户余额等的)承上年，承上期，承上页 Yj1|]i5b  
budget                                              预算 \fUX_0k9,  
building                                      建筑物；大楼 ^!\AT!
OT  
business conditions                                  业务情况，经营情况 E& i (T2c  
business licence                               (企业等的)营业执照 r'jUB^E  
business relation                                业务关系 8T9s:/%  
5{k,/Z[L  

呵呵，学下，谢谢分享