[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 iBKb/Oi6  
　　 "^9[OgE:  
审计词汇英汉对照 oTF^<
I-C  
   0~ Iu7mPY  
A ]<8B-D? Z  
uEScAeQXsI  
83 i1  
ability to continue as a going concern               持续经营能力 (@KoqwVWc  
acceptability                                     可接受性，可接受程度 %_b^!FR  
acceptable level of detection risk                     检查风险的可接受水平 UK"}}nO@e  
acceptance of engagement                       接受委托 Zp7yaz3y  
accepting the engagement for the first time              首次接受委托 (Pk" NEP  
access to asset                                         对资产的接触 J7'f@X~nM  
according to                                     根据，依据，依照 n%0]V Xx#  
account balance                                账户余额 d1~_?V'r]  
account for                                       对……进行会计处理，核算；解释 VDByj "%  
accounting                                        会计，会计学 " K 8&{=  
accounting advisory serve                        会计咨询服务 *t#s$Ga  
accounting firm                                 会计师事务所 I #M%%5e  
accounting information                      会计信息，会计资料 ?o~:'Z  
accounting period                             会计期间 VX^o"9Ntl  
accounting policies                                   会计政策 jFuC=6aF  
accounting professional bodies                 会计职业组织，会计职业团体  Y8)E]D  
accounting records                                   会计记录 \Y!T>nWn)I  
accounting responsibility                           会计责任  JJ/1daj  
accounting service                             会计服务 &jV9*  
accounting standards                                会计准则 -,~;qSs  
Accounting Standards for Business Enterprises       企业会计准则 eeW' [  
accounting system                             会计系统 \!+-4,CbZY  
accounting treatment                                会计处理 vix&E`0
yD  
accuracy                                    准确性，精确性 "t[M'[ `C  
additional audit procedures                      追加审计程序 Fw_ (q!  
addressee                                         收件人，收信人 .q0218l:dF  
Administration of State-owned Assets  (the～)     国有资产管理局
-A/ds1=;  
administrative laws and regulations                 行政法规 7$!`p,@we/  
adverse impact                                 不利影响，负面影响 1Yc%0L(  
adverse opinion                                反对意见 9z5"y|$  
advisory group                                  咨询组，顾问组 Sao>P[ #x  
agency fee                                        代理费，代理费用 CY*ngi&  
aggregate                                          总计，合计为…… v!NB~"LQ  
alternation of document and record                 变造文件和记录 "sF Xl  
alternative audit procedures                      替代审计程序，备选审计程序 DE*MdfP0  
amend                                              修改，修订 ],;D2]<s  
amortisation                                      摊销 )
\{'fF  
analytical capacity                             分析能力 cPpu  
analytical procedures                               分析性程序 p=!#],[  
annual financial statements                        年度会计报表，年度财务报表 v~^ks{  
appendix                                          附录，附表 t*{,G k  
applicable                                         适用的 9o-!ecx}  
applicable laws and regulations                 适用的法规 )46 0Ed  
application systems                                  应用系统 %mY|  
apply consistently                              一贯地执行，一贯地实施 #F_'}?09%  
appropriate                                       适当的，合适的； [RAj3Fr0  
征用，挪用 +yzcx3<  
appropriate authorization                          适当的授权 jja{*PZ6H  
appropriateness of audit evidence                    审计证据的适当性 ZlthYuJ  
approval                                    批准，核准 eYJ{LPo  
assertion                                    (会计报表上的)认定；确认 B|cA[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 : @'fpN  
asset                                                 资产，财产 n!GWqle  
asset restructuring                             资产重组  X?tj$  
assignment of duties                                 职责的划分 ]EB6+x!G  
assistant                                     助理，助理人员 4\p$4Hs}  
associated company                                 联属公司，联营公司 h^}_YaT\  
association                                        联合，结合；协会，社团 ecn}
iN  
assumption                                       假设，假定 O$a#2p&  
at a given date                                         在某一特定时日 Rn HQq'J|\  
attestation                                         鉴证，公证 bfFmTI$,  
attestation service                             鉴证服务 S8\+XJ  
audit adjustment                                审计调整 q1H=/[a  
audit areas                                        审计领域 cp$.,V  
audit conclusion                                审计结论 \CcmePTN#x  
audit effectiveness                             审计效果 2=>*O  
audit efficiency                                  审计效率 XZ}de%U1  
audit engagement letter                      审计业务约定书 L>SZgmV+  
audit evidence                                          审计证据 /:U1!9.y  
audit fee                                    审计费 f%c06Un=  
audit files                                          审计档案 3 h#s([uL  
audit findings                                     审计中发现的事项 {
={^6@  
audit implementation stage                        审计实施阶段 ;t}'X[U  
audit mark                                        审计标识 0z/h
+,  
audit materiality                                 审计重要性 =(%*LY!Xc  
audit method                                     审计方法 : (cb2j(C  
audit objective                                         审计目标，审计目的 l{8CISO*  
audit of financial statements                      会计报表审计，财务报表审计 S#k{e72 *  
audit opinion                                     审计意见 `%|u!  
audit period                                      被审计期间，被审计年度 L^lS^P  
audit plan                                          审计计划 B$ui:R/ t  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?4,@, ae&  
audit planning stage                                  审计计划阶段 o~= iy  
audit procedure                                审计程序 D-6
  
audit programme                               审计程序表，具体审计计划 oew|23Ytb  
audit report                                       审计报告 )]73S@P(=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `aIG;@
Z  
audit report with a qualified opinion                 有保留意见的审计报告 m$?.Yig?  
audit report with an adverse opinion                否定意见的审计报告 H"_v+N5=  
audit report with dual dates                      双重日期审计报告 L_^`k4ct  
audit reporting stage                                 审计报告阶段 d<#p %$A4  
audit responsibility                                   审计责任 *%X.ym'  
audit results                                      审计结果 Mq@}snp"S  
audit risk                                          审计风险 i-b1d'?Rb  
audit sampling                                          审计抽样 I:F <vE  
audit sampling techniques                         审计抽样方法，审计抽样技术 .:8[wI_f  
audit strategies                                  审计策略 \7yJ\I  
audit summary                                         审计总结，审计小结 q3+I<qsAz  
audit team                                         审计小组 mf}\s]_c  
audit test                                    审计测试 2 l(Dee Y  
audit trail                                          审计轨迹 p'}lN|"{O  
audit work                                        审计工作 (-\]A|
 
audit working paper                                 审计工作底稿 8'KMxR  
audited financial statement                        审计会计报表，已审计财务报表 ilv_D~|  
Auditing Guidelines (the～)                      审计规范指南 ;u,
rtEMy;  
auditing standards                             审计准则 gGI8t@t:  
audit-oriented working paper                          (审计)业务类工作底稿 (etUEb^}T  
authorisation                                     授权 Ir/:d]N*  
authorisation of transaction                       交易的授权 pw3(t  
availability                                         可获得性 ;|!MI'Af  
B 7H%_sw5S.  
balance                                      余额；差额；平衡 +#~O'r]%GG  
balance sheet                                    资产负债表 q[P~L`h S  
bank                                                 银行 80}4/8  
bank account                                    银行账户，银行户头 )!eEO [\d  
bank statement                                 银行对账单 M6_-f ;.  
barter transaction                              易货交易，以物换物交易 &$F[/[Ds+  
basis of audit                                    审计依据 ?I[h~vr6.  
basis of preparation                                (会计报表的)编制基础 _dr*`yXi  
book of account                               账目，账簿 9:-T@u  
borrowing                                         借款，贷款，借债 ]YsR E>  
branch                                              分支，分支机构，分店 %K?iNe  
brought forward                                (账户余额等的)承上年，承上期，承上页 0~]QIdu{AR  
budget                                              预算 cz#_<8'N  
building                                      建筑物；大楼 Q2"WV  
business conditions                                  业务情况，经营情况 '0RRFO  
business licence                               (企业等的)营业执照 yp p4L|R  
business relation                                业务关系 f>niFPW"  
hO6RQ0Iv@  

呵呵，学下，谢谢分享