[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 HY;9?KJ'  
　　 ~-_i  
审计词汇英汉对照 @4drjT  
   H<`\bej,  
A fG&=Ogy  
hv>KX  

X&a:g  
ability to continue as a going concern               持续经营能力 T|;@T^  
acceptability                                     可接受性，可接受程度 -#.< 12M  
acceptable level of detection risk                     检查风险的可接受水平 oQT2S>cm^  
acceptance of engagement                       接受委托 ]78!!G[`  
accepting the engagement for the first time              首次接受委托 >;4!O%F  
access to asset                                         对资产的接触 zrRFn `B  
according to                                     根据，依据，依照 JJ?I>S N!  
account balance                                账户余额 R>2IRvY(  
account for                                       对……进行会计处理，核算；解释 A1),el-^5  
accounting                                        会计，会计学 1u~ MXGF  
accounting advisory serve                        会计咨询服务 {6*#3m Kk  
accounting firm                                 会计师事务所 M0L&~p_F  
accounting information                      会计信息，会计资料 @g-G =Ba  
accounting period                             会计期间 0{+.H_f`  
accounting policies                                   会计政策 Nxk(mec"  
accounting professional bodies                 会计职业组织，会计职业团体 rp's
 
accounting records                                   会计记录 E]I$}>k  
accounting responsibility                           会计责任 *fnvZw?  
accounting service                             会计服务 m%QSapV  
accounting standards                                会计准则 Gb2L }  
Accounting Standards for Business Enterprises       企业会计准则 0[xpEiDx  
accounting system                             会计系统 yZCX S  
accounting treatment                                会计处理 |=6_ xRyr  
accuracy                                    准确性，精确性 $*f?&U]k  
additional audit procedures                      追加审计程序 h
|bT)!|  
addressee                                         收件人，收信人 tY+$$GSQj  
Administration of State-owned Assets  (the～)     国有资产管理局 C ^w)|2o}  
administrative laws and regulations                 行政法规 3mO;JXd  
adverse impact                                 不利影响，负面影响 Ws
I>n  
adverse opinion                                反对意见 kn"q:a
D  
advisory group                                  咨询组，顾问组 ^/@jwZ  
agency fee                                        代理费，代理费用 }Fa%%}  
aggregate                                          总计，合计为…… 6N~q`;p0  
alternation of document and record                 变造文件和记录 f>polxB%N  
alternative audit procedures                      替代审计程序，备选审计程序 "m$3)7 $  
amend                                              修改，修订 MHi8E9_O  
amortisation                                      摊销 9\JQ7$B  
analytical capacity                             分析能力 ;H'gT+t<c  
analytical procedures                               分析性程序 ,q#0hy%5/  
annual financial statements                        年度会计报表，年度财务报表 }TB(7bbd;  
appendix                                          附录，附表 $}GTG'*.  
applicable                                         适用的 Bv6K$4  
applicable laws and regulations                 适用的法规 #Sh <Ih  
application systems                                  应用系统 h-#1U
3d  
apply consistently                              一贯地执行，一贯地实施 F$V/K&&W  
appropriate                                       适当的，合适的； -/
P\"c  
征用，挪用 7f{=w, U  
appropriate authorization                          适当的授权 YA:nOvd@O  
appropriateness of audit evidence                    审计证据的适当性 r'GP$0rr9!  
approval                                    批准，核准 @-&MA
)SN  
assertion                                    (会计报表上的)认定；确认 aEt/NwgiQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pkgjTXR2b  
asset                                                 资产，财产 bBc[bc>R  
asset restructuring                             资产重组 p-GAe,2q  
assignment of duties                                 职责的划分 ,%9df+5k  
assistant                                     助理，助理人员 9X$ma/P[  
associated company                                 联属公司，联营公司 vBcq_sbo  
association                                        联合，结合；协会，社团 oczG|_  
assumption                                       假设，假定 P"/
G  
at a given date                                         在某一特定时日 ~;]W T
 
attestation                                         鉴证，公证 [ic87
0_  
attestation service                             鉴证服务 G\de2Q"d:O  
audit adjustment                                审计调整 )wvHGecp*  
audit areas                                        审计领域 iB TYY{-wF  
audit conclusion                                审计结论 sEJC-$  
audit effectiveness                             审计效果 **3 z;58 i  
audit efficiency                                  审计效率 QX4ai3v  
audit engagement letter                      审计业务约定书 7&qy5y-Ap  
audit evidence                                          审计证据 [* ?Awf`  
audit fee                                    审计费 ^(HUGl_  
audit files                                          审计档案 #Lv2Zoi>G  
audit findings                                     审计中发现的事项 hrGM|_BE  
audit implementation stage                        审计实施阶段 !K f#@0E..  
audit mark                                        审计标识 G3G#ep~)vC  
audit materiality                                 审计重要性 myl+J;,]  
audit method                                     审计方法 ?W^c4NtP  
audit objective                                         审计目标，审计目的 VXLT^iX  
audit of financial statements                      会计报表审计，财务报表审计 L>yJ  
audit opinion                                     审计意见 1i[FY?6`dh  
audit period                                      被审计期间，被审计年度 9RN-suE[  
audit plan                                          审计计划 CCBfKp  
audit planning                                    编制审计计划，制定审计计划，审计计划 I M-L'9  
audit planning stage                                  审计计划阶段 [I!6PGx  
audit procedure                                审计程序 /+Lfrt  
audit programme                               审计程序表，具体审计计划 ,(8;y=wux  
audit report                                       审计报告 OyU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mGp.3 {j  
audit report with a qualified opinion                 有保留意见的审计报告 (bsXo q  
audit report with an adverse opinion                否定意见的审计报告 Lzu.)C@Amx  
audit report with dual dates                      双重日期审计报告 |7y

AX+  
audit reporting stage                                 审计报告阶段 Q8!)!r%  
audit responsibility                                   审计责任 x8S7oO7  
audit results                                      审计结果 X/iT)R]b  
audit risk                                          审计风险 35E_W>n  
audit sampling                                          审计抽样 h%}/Cmx[  
audit sampling techniques                         审计抽样方法，审计抽样技术 a}%#*J)!  
audit strategies                                  审计策略 ]E\n9X-{  
audit summary                                         审计总结，审计小结 vnW
WneeNr  
audit team                                         审计小组 ):i&`}SY  
audit test                                    审计测试 0"CG7Vg,zh  
audit trail                                          审计轨迹 +qh[N@F  
audit work                                        审计工作 yW$0\E6<r  
audit working paper                                 审计工作底稿 ?c[*:N(  
audited financial statement                        审计会计报表，已审计财务报表 j@YU|-\qh  
Auditing Guidelines (the～)                      审计规范指南 ]]Cb$$Td  
auditing standards                             审计准则 {&jb5-*f  
audit-oriented working paper                          (审计)业务类工作底稿 uV!^,,~  
authorisation                                     授权 dZi"$ g  
authorisation of transaction                       交易的授权 S30?VG9U0f  
availability                                         可获得性 1P~X8=9h  
B q Y
#n'&  
balance                                      余额；差额；平衡 ?b(=1S\E'^  
balance sheet                                    资产负债表 ZosP(Tdq  
bank                                                 银行 /YZr~|65  
bank account                                    银行账户，银行户头 sBr_a5QQ#  
bank statement                                 银行对账单 9FB19  
barter transaction                              易货交易，以物换物交易 -r-k_6QP  
basis of audit                                    审计依据 {NHdyc$  
basis of preparation                                (会计报表的)编制基础 |&RU/a  
book of account                               账目，账簿 RhncBKm*M  
borrowing                                         借款，贷款，借债  -i0~]*  
branch                                              分支，分支机构，分店 <YdE1{fm  
brought forward                                (账户余额等的)承上年，承上期，承上页 _lamn}(x0  
budget                                              预算 HZ'_r cv  
building                                      建筑物；大楼 _f$^%?^  
business conditions                                  业务情况，经营情况 a!=D[Gz*5  
business licence                               (企业等的)营业执照 .&DhN#EN0  
business relation                                业务关系 7Zlw^'q$:L  
FoN|i"*l  

呵呵，学下，谢谢分享