[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 -qV{WZHp  
　　 ^b?2N/m@  
审计词汇英汉对照 P}3}ek1Ax  
   YJ7V`Np  
A ~H@+D}J?  
E^ h=!RW{  
3mt%!}S  
ability to continue as a going concern               持续经营能力 8_\W/I!7b  
acceptability                                     可接受性，可接受程度 10sK] XI  
acceptable level of detection risk                     检查风险的可接受水平 \ SCy$,m  
acceptance of engagement                       接受委托 ~bA,GfSn0  
accepting the engagement for the first time              首次接受委托 J_#R 87  
access to asset                                         对资产的接触 @fn6<3  
according to                                     根据，依据，依照 zz$ q5[n  
account balance                                账户余额 R -e
lIp  
account for                                       对……进行会计处理，核算；解释 h=RDO  
accounting                                        会计，会计学 bNzqls$  
accounting advisory serve                        会计咨询服务 FJM;X-UOY  
accounting firm                                 会计师事务所 *8g<R  
accounting information                      会计信息，会计资料 2C+(":=}  
accounting period                             会计期间 [!*xO?yCJ  
accounting policies                                   会计政策 3=4SGt5m  
accounting professional bodies                 会计职业组织，会计职业团体 +`| *s3M  
accounting records                                   会计记录 p_terD:  
accounting responsibility                           会计责任 f_r0})  
accounting service                             会计服务 !)OB@F%U  
accounting standards                                会计准则 :pKG\A  
Accounting Standards for Business Enterprises       企业会计准则 X1J;1hRUP  
accounting system                             会计系统 Ns~&sE:  
accounting treatment                                会计处理 89eq[ |G_  
accuracy                                    准确性，精确性 )q? $
p9  
additional audit procedures                      追加审计程序 ij)Cm]4(2  
addressee                                         收件人，收信人 +$beo2x6  
Administration of State-owned Assets  (the～)     国有资产管理局 ~5#)N{GbY  
administrative laws and regulations                 行政法规 wgd<3 X  
adverse impact                                 不利影响，负面影响 cz .3|Lby  
adverse opinion                                反对意见 D,W\ gP/h%  
advisory group                                  咨询组，顾问组 mb\t/p  
agency fee                                        代理费，代理费用 0-e  
aggregate                                          总计，合计为…… b6W#SpCF  
alternation of document and record                 变造文件和记录 !QC<n/  
alternative audit procedures                      替代审计程序，备选审计程序 CUhV$A#oo  
amend                                              修改，修订 WVL#s?=g  
amortisation                                      摊销 f~gS
J<t4  
analytical capacity                             分析能力 Kr3];(w{  
analytical procedures                               分析性程序 LdTIR]  
annual financial statements                        年度会计报表，年度财务报表 :k"rhI  
appendix                                          附录，附表 %O) Z  
applicable                                         适用的 !]DuZ=  
applicable laws and regulations                 适用的法规 ,nE& Me&#J  
application systems                                  应用系统 C6k4g75U2  
apply consistently                              一贯地执行，一贯地实施 5d 5t9+t  
appropriate                                       适当的，合适的； ]tVl{" .{  
征用，挪用 _nX%#/{  
appropriate authorization                          适当的授权 Y1r,2k  
appropriateness of audit evidence                    审计证据的适当性 ofwQ:0@  
approval                                    批准，核准 U)~#g'6:8  
assertion                                    (会计报表上的)认定；确认 E%*AXkJ'dZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >(tO QeN  
asset                                                 资产，财产 ec'tFL #u{  
asset restructuring                             资产重组 {})y^L  
assignment of duties                                 职责的划分 8t``NZ[  
assistant                                     助理，助理人员 SI_?~Pf3k  
associated company                                 联属公司，联营公司 I@ PJl  
association                                        联合，结合；协会，社团 Q&wYc{TUbm  
assumption                                       假设，假定 7|~:P$M  
at a given date                                         在某一特定时日 x^2 W?<  
attestation                                         鉴证，公证 `@\^m_!}  
attestation service                             鉴证服务 MgnE-6_c  
audit adjustment                                审计调整 M71R -B`-  
audit areas                                        审计领域 %gTVW!q  
audit conclusion                                审计结论 ((9YG  
audit effectiveness                             审计效果 00qZw?%K  
audit efficiency                                  审计效率 z[biK|YL  
audit engagement letter                      审计业务约定书 _S<?t9mS  
audit evidence                                          审计证据 kk
nhthJ  
audit fee                                    审计费 G1r V<,#m  
audit files                                          审计档案 ^je528%H  
audit findings                                     审计中发现的事项 Gbx";Y8  
audit implementation stage                        审计实施阶段 )8]3kQffJ=  
audit mark                                        审计标识
;(`e^IVf  
audit materiality                                 审计重要性 8q*";>*  
audit method                                     审计方法 V Qh/  
audit objective                                         审计目标，审计目的 pg5&=  
audit of financial statements                      会计报表审计，财务报表审计 r4S=I  
audit opinion                                     审计意见 u7~mnl  
audit period                                      被审计期间，被审计年度 cl2ze  
audit plan                                          审计计划 yjR)Z9t  
audit planning                                    编制审计计划，制定审计计划，审计计划 . ]zw*t*  
audit planning stage                                  审计计划阶段 #rq?
f  
audit procedure                                审计程序 ,N;v~D$Y  
audit programme                               审计程序表，具体审计计划 &$Ci}{{n
#  
audit report                                       审计报告 hqWbp*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U[Nosh)hu\  
audit report with a qualified opinion                 有保留意见的审计报告 ze$Y=<S  
audit report with an adverse opinion                否定意见的审计报告 \086O9  
audit report with dual dates                      双重日期审计报告 )?9\$^I  
audit reporting stage                                 审计报告阶段 BWohMT  
audit responsibility                                   审计责任 J2=*-O:  
audit results                                      审计结果 u:eW0Ows"  
audit risk                                          审计风险 L3g9b53\  
audit sampling                                          审计抽样 - UTV:^  
audit sampling techniques                         审计抽样方法，审计抽样技术 Bj+wayMi  
audit strategies                                  审计策略 Ki63Ox^O  
audit summary                                         审计总结，审计小结 fYs?D+U;PF  
audit team                                         审计小组 "bi !=  
audit test                                    审计测试 ?}v}U^  
audit trail                                          审计轨迹 c-|kv[
\a  
audit work                                        审计工作 6w@,I;  
audit working paper                                 审计工作底稿 pbFYiu+  
audited financial statement                        审计会计报表，已审计财务报表 y78z>(jV  
Auditing Guidelines (the～)                      审计规范指南 6 VG o>b;  
auditing standards                             审计准则 dGa@<hg  
audit-oriented working paper                          (审计)业务类工作底稿 {Bc#?n  
authorisation                                     授权 !&\meS{  
authorisation of transaction                       交易的授权 "TUPYFK9  
availability                                         可获得性 u5/t2}^T  
B =}" R5  
balance                                      余额；差额；平衡 E"ZEo9y@^  
balance sheet                                    资产负债表 9Dy)nm^  
bank                                                 银行 HmFNE$k  
bank account                                    银行账户，银行户头 1"M"h_4  
bank statement                                 银行对账单 H a90  
barter transaction                              易货交易，以物换物交易 i>WOYI9  
basis of audit                                    审计依据 e{:86C!d)  
basis of preparation                                (会计报表的)编制基础 R2SBhs,+R  
book of account                               账目，账簿 ^z38<L=z"  
borrowing                                         借款，贷款，借债 M&eQ=vew.  
branch                                              分支，分支机构，分店 x Ridc^  
brought forward                                (账户余额等的)承上年，承上期，承上页 3g^IXm:K$  
budget                                              预算 d8D yv#gT  
building                                      建筑物；大楼 f>|9 l  
business conditions                                  业务情况，经营情况 ysL0hwir  
business licence                               (企业等的)营业执照 >}70]dN7b  
business relation                                业务关系 i_|h{JK)  
|G>q:]+AV  

呵呵，学下，谢谢分享