[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 ,3E9H&@j  
　　 KL\]1YX  
审计词汇英汉对照 sCE2 F_xjL  
   J,=: ]t  
A &b7i> ()  
2>!?EIE7  
9 ?~Y  
ability to continue as a going concern               持续经营能力 0[T>UEI?  
acceptability                                     可接受性，可接受程度 <OC|z3na_  
acceptable level of detection risk                     检查风险的可接受水平 eq#x~O4  
acceptance of engagement                       接受委托 ~ok i s  
accepting the engagement for the first time              首次接受委托 yL>wCD,L  
access to asset                                         对资产的接触 lYM Nx|PF  
according to                                     根据，依据，依照 )mbRG9P  
account balance                                账户余额 d$(>=gzBQ  
account for                                       对……进行会计处理，核算；解释 5pI=K/-  
accounting                                        会计，会计学 c@1q8,  
accounting advisory serve                        会计咨询服务 {BlKVsQ  
accounting firm                                 会计师事务所 /K@{(=n  
accounting information                      会计信息，会计资料 ]9}T)Df'  
accounting period                             会计期间 Y!tjaL 9D  
accounting policies                                   会计政策 A,)G$yT\  
accounting professional bodies                 会计职业组织，会计职业团体 :&oUI&(o  
accounting records                                   会计记录 Vt!<.8&`  
accounting responsibility                           会计责任 t|Ipxk.)  
accounting service                             会计服务 \1p5$0z  
accounting standards                                会计准则 :9Vd=M6,  
Accounting Standards for Business Enterprises       企业会计准则 ef;Ta|#  
accounting system                             会计系统 0fd\R_"d.  
accounting treatment                                会计处理 
P_w\d/3  
accuracy                                    准确性，精确性 K9J"Q4pEC  
additional audit procedures                      追加审计程序 5@{+V!o,  
addressee                                         收件人，收信人 K{s%h0  
Administration of State-owned Assets  (the～)     国有资产管理局 Iu -CXc  
administrative laws and regulations                 行政法规 ^QKL}xiV:  
adverse impact                                 不利影响，负面影响 {)vue0 vP  
adverse opinion                                反对意见 ,t]qe  
advisory group                                  咨询组，顾问组 j_r7oARL  
agency fee                                        代理费，代理费用 <XH

S@|  
aggregate                                          总计，合计为…… qWzzUM1=  
alternation of document and record                 变造文件和记录 ) -C9W7?I  
alternative audit procedures                      替代审计程序，备选审计程序 (3
=(g  
amend                                              修改，修订 ;|Z;YK@20  
amortisation                                      摊销 426)H_wx  
analytical capacity                             分析能力 /@.c 59r  
analytical procedures                               分析性程序 P"g Y|}|  
annual financial statements                        年度会计报表，年度财务报表 I'[hvp  
appendix                                          附录，附表 yeCR{{B/'  
applicable                                         适用的 %YaUc{.%  
applicable laws and regulations                 适用的法规 B~u_zZE  
application systems                                  应用系统 /Lc= K<  
apply consistently                              一贯地执行，一贯地实施 ]/+qM)F  
appropriate                                       适当的，合适的； $pT%7jV}  
征用，挪用 {xC C
UU  
appropriate authorization                          适当的授权 p]zYj >e  
appropriateness of audit evidence                    审计证据的适当性 ?]=fC{Rh  
approval                                    批准，核准 a#0G mK  
assertion                                    (会计报表上的)认定；确认 $DfaW3bJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,Dz2cR6  
asset                                                 资产，财产 Dk'EKT-  
asset restructuring                             资产重组 0)8QOTeT  
assignment of duties                                 职责的划分 |-zwl8E  
assistant                                     助理，助理人员 4nh
e *ip  
associated company                                 联属公司，联营公司 )6
?.; B  
association                                        联合，结合；协会，社团 m\lSBy6  
assumption                                       假设，假定 ?[W(r$IaE  
at a given date                                         在某一特定时日 %(-YOTDr  
attestation                                         鉴证，公证 s'^zudx  
attestation service                             鉴证服务 T$]2U>=<J  
audit adjustment                                审计调整 OU(z};Is6Z  
audit areas                                        审计领域 <(JsB'TK  
audit conclusion                                审计结论 @Y>3-,o,S  
audit effectiveness                             审计效果 r<oI4px  
audit efficiency                                  审计效率 k"SmbFn%N0  
audit engagement letter                      审计业务约定书 n;"4`6L~  
audit evidence                                          审计证据 {zGIQG9  
audit fee                                    审计费 vtFA#})~  
audit files                                          审计档案 NEO~|B*oDU  
audit findings                                     审计中发现的事项 \QUvImT  
audit implementation stage                        审计实施阶段 j8os6I  
audit mark                                        审计标识 LoG@(g&)  
audit materiality                                 审计重要性 B-[SUmHr  
audit method                                     审计方法 J1<fE(X  
audit objective                                         审计目标，审计目的 Q:~w;I  
audit of financial statements                      会计报表审计，财务报表审计 lq@Vb{Z  
audit opinion                                     审计意见 JLAg- j2  
audit period                                      被审计期间，被审计年度 R7KQ-+Zb  
audit plan                                          审计计划  2H<?  
audit planning                                    编制审计计划，制定审计计划，审计计划 04;y%~,}U/  
audit planning stage                                  审计计划阶段 L\og`L)5\  
audit procedure                                审计程序 uz4mHyS6  
audit programme                               审计程序表，具体审计计划 ?E2k]y6<  
audit report                                       审计报告 g]xZ^M+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l@*/1O)v  
audit report with a qualified opinion                 有保留意见的审计报告 2al~`  
audit report with an adverse opinion                否定意见的审计报告 =] 5;=>(  
audit report with dual dates                      双重日期审计报告 wZa;cg.-q  
audit reporting stage                                 审计报告阶段 l7{hq}@;cC  
audit responsibility                                   审计责任 _3p:q.  
audit results                                      审计结果 oz5o=gt7  
audit risk                                          审计风险 F.8{ H9`  
audit sampling                                          审计抽样 g}^/8rW  
audit sampling techniques                         审计抽样方法，审计抽样技术 CHpDzG>]4  
audit strategies                                  审计策略 \ b9,>  
audit summary                                         审计总结，审计小结 ,H[AC}z2X  
audit team                                         审计小组 W? UCo6<m  
audit test                                    审计测试 UxicqkX  
audit trail                                          审计轨迹 0]oQ08  
audit work                                        审计工作 vB4cdW 2#3  
audit working paper                                 审计工作底稿 HHnabSn}{q  
audited financial statement                        审计会计报表，已审计财务报表 p>eD{#2  
Auditing Guidelines (the～)                      审计规范指南 z3*G(,  
auditing standards                             审计准则 QrA8KSLC  
audit-oriented working paper                          (审计)业务类工作底稿  (+]k{  
authorisation                                     授权 w78Ius,  
authorisation of transaction                       交易的授权 N~>?w#?J  
availability                                         可获得性 9jPb-I-   
B IPxfjBC+J  
balance                                      余额；差额；平衡 , D1[}Lr=K  
balance sheet                                    资产负债表 RO.(k!J .  
bank                                                 银行 iKabo,~  
bank account                                    银行账户，银行户头 bOz\-=au  
bank statement                                 银行对账单 ,t+ATaOF  
barter transaction                              易货交易，以物换物交易 <Z8] W1)  
basis of audit                                    审计依据 Mz++SPG7  
basis of preparation                                (会计报表的)编制基础 _Mt:^H}Sy  
book of account                               账目，账簿 h5F'eur  
borrowing                                         借款，贷款，借债 pn $50 c  
branch                                              分支，分支机构，分店 (Z"Xp{u  
brought forward                                (账户余额等的)承上年，承上期，承上页 aq5<Ks`r  
budget                                              预算 mTP.W#N
 
building                                      建筑物；大楼 dY-a,ch"8p  
business conditions                                  业务情况，经营情况 NUnP'X=J,  
business licence                               (企业等的)营业执照 ?3Jh{F_+  
business relation                                业务关系 ?^ErrlI_  
mW-@-5Wda  

呵呵，学下，谢谢分享