[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 } LC  
　　 (y6}xOa(  
审计词汇英汉对照 ?ZGsh7<k  
   S2\ ;\?]^~  
A QD3tM5(Yr  
+C~d;p  
VJTO:}Q  
ability to continue as a going concern               持续经营能力 7$g$p&,VX  
acceptability                                     可接受性，可接受程度 0,m]W)  
acceptable level of detection risk                     检查风险的可接受水平 +'5I8FE-  
acceptance of engagement                       接受委托 XKws_  
accepting the engagement for the first time              首次接受委托 Pf,@U'f|  
access to asset                                         对资产的接触 _4)z:?G5  
according to                                     根据，依据，依照 h/{1(c}  
account balance                                账户余额 R3a}YwJFXF  
account for                                       对……进行会计处理，核算；解释 Ng!d6]  
accounting                                        会计，会计学 Xj{fM\,"9  
accounting advisory serve                        会计咨询服务 6i+,/vr  
accounting firm                                 会计师事务所 x$o^;2Z  
accounting information                      会计信息，会计资料 1,;zX^  
accounting period                             会计期间 "OwVCym?  
accounting policies                                   会计政策 LFW`ISY{  
accounting professional bodies                 会计职业组织，会计职业团体 Ic_NQ<8  
accounting records                                   会计记录 ti%RE:*  
accounting responsibility                           会计责任 ihwJBN>(  
accounting service                             会计服务 4c(Em+4  
accounting standards                                会计准则 N
2'aC} I  
Accounting Standards for Business Enterprises       企业会计准则 mgVYKZWL-i  
accounting system                             会计系统 ARf{hiV6Wt  
accounting treatment                                会计处理 _9 '_w&  
accuracy                                    准确性，精确性 B1!xr-kC  
additional audit procedures                      追加审计程序 m#8PX$_  
addressee                                         收件人，收信人 _ pz}  
Administration of State-owned Assets  (the～)     国有资产管理局 UsFn!!+  
administrative laws and regulations                 行政法规 <nqv)g"u0  
adverse impact                                 不利影响，负面影响 w5%i  
adverse opinion                                反对意见 OrM1eP"I  
advisory group                                  咨询组，顾问组 YcDKRyrt  
agency fee                                        代理费，代理费用 b=/'cQ  
aggregate                                          总计，合计为…… LYR pd  
alternation of document and record                 变造文件和记录 HLwMo&*rA  
alternative audit procedures                      替代审计程序，备选审计程序 :(X3?%  
amend                                              修改，修订 uz{RV_IX7  
amortisation                                      摊销 `a MU2  
analytical capacity                             分析能力 C[ mTVxd  
analytical procedures                               分析性程序 PgK7CG7G  
annual financial statements                        年度会计报表，年度财务报表 ]nB|8k=J  
appendix                                          附录，附表 3rKJ<(-2/  
applicable                                         适用的 \|{/
.R  
applicable laws and regulations                 适用的法规 m?<E >-bI  
application systems                                  应用系统 1s.2z[B~  
apply consistently                              一贯地执行，一贯地实施 If,p!L  
appropriate                                       适当的，合适的； m!%aB{e  
征用，挪用 +K'Hr:(  
appropriate authorization                          适当的授权 xxu  
appropriateness of audit evidence                    审计证据的适当性 rniM[7K  
approval                                    批准，核准 edq,:  
assertion                                    (会计报表上的)认定；确认 i I IXv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u7[}pf$}  
asset                                                 资产，财产 7:<w)Al!  
asset restructuring                             资产重组 ={ms@/e/T  
assignment of duties                                 职责的划分 [MFnS",7c  
assistant                                     助理，助理人员 ,.W7Z~z  
associated company                                 联属公司，联营公司 pzz*>Y  
association                                        联合，结合；协会，社团 [|KvlOvP  
assumption                                       假设，假定 ~:b5UIAk  
at a given date                                         在某一特定时日 'Urx83  
attestation                                         鉴证，公证 &61h* s  
attestation service                             鉴证服务 PTF|"^k+   
audit adjustment                                审计调整 |i(@1 l  
audit areas                                        审计领域 L>`inrpz=w  
audit conclusion                                审计结论 :9|CpC`.  
audit effectiveness                             审计效果 `:gXQmt  
audit efficiency                                  审计效率 BS?rKtdm(  
audit engagement letter                      审计业务约定书 TaG(sRI  
audit evidence                                          审计证据 /7R0w  
audit fee                                    审计费 @ &GA0;q0t  
audit files                                          审计档案 aqP"Y9l  
audit findings                                     审计中发现的事项 )%I62<N,z  
audit implementation stage                        审计实施阶段 nsXyReWka  
audit mark                                        审计标识  LII4sf]  
audit materiality                                 审计重要性 0w".o!2\U{  
audit method                                     审计方法 5Kkp1K$M  
audit objective                                         审计目标，审计目的 9,wU[=.0  
audit of financial statements                      会计报表审计，财务报表审计 E>1%7" i<  
audit opinion                                     审计意见 nhB.>ReAi  
audit period                                      被审计期间，被审计年度 )Q~K\bJf  
audit plan                                          审计计划 xtd1>|  
audit planning                                    编制审计计划，制定审计计划，审计计划 Wl{}>F`W[  
audit planning stage                                  审计计划阶段 810uxw{\  
audit procedure                                审计程序 CuYSvW  
audit programme                               审计程序表，具体审计计划 i)MJP *  
audit report                                       审计报告 " Iz M :  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 KD8,a+GL  
audit report with a qualified opinion                 有保留意见的审计报告 %xN91j["  
audit report with an adverse opinion                否定意见的审计报告 $_u)~O4$  
audit report with dual dates                      双重日期审计报告 P?M WT]fY  
audit reporting stage                                 审计报告阶段 {xQ(xy  
audit responsibility                                   审计责任 _vOSOnU  
audit results                                      审计结果 wN$u^]  
audit risk                                          审计风险 kO'NT:  
audit sampling                                          审计抽样 4nD U-P#f  
audit sampling techniques                         审计抽样方法，审计抽样技术 6;}W)S  
audit strategies                                  审计策略 g$9s}\6B  
audit summary                                         审计总结，审计小结 '+\.&'A  
audit team                                         审计小组 2]_fNCNLN  
audit test                                    审计测试 I~>Ye<g#  
audit trail                                          审计轨迹 MMyJAGh ^G  
audit work                                        审计工作 O.'\GM  
audit working paper                                 审计工作底稿 [_3L  
audited financial statement                        审计会计报表，已审计财务报表 dJ=z'?|%g  
Auditing Guidelines (the～)                      审计规范指南 DZU} p  
auditing standards                             审计准则 X[$FjKZh=F  
audit-oriented working paper                          (审计)业务类工作底稿 F'JceU  
authorisation                                     授权 I:o. %5)  
authorisation of transaction                       交易的授权 .Za)S5U  
availability                                         可获得性 f2 6hB;n  
B k`r`ZA(kQ-  
balance                                      余额；差额；平衡 Y~-P9   
balance sheet                                    资产负债表  pytF K)U  
bank                                                 银行 ??? ;H  
bank account                                    银行账户，银行户头 W< :7z  
bank statement                                 银行对账单 Nr0}*8#j  
barter transaction                              易货交易，以物换物交易 G>j4b}e
 
basis of audit                                    审计依据 @x/D8HK2  
basis of preparation                                (会计报表的)编制基础 \t%rIr  
book of account                               账目，账簿 4 JDk()  
borrowing                                         借款，贷款，借债 bjB 4  
branch                                              分支，分支机构，分店 @SH$QUM(  
brought forward                                (账户余额等的)承上年，承上期，承上页 c>yqq'  
budget                                              预算 >jg"y  
building                                      建筑物；大楼 J4q_}^/2w  
business conditions                                  业务情况，经营情况 N&-J,p~  
business licence                               (企业等的)营业执照 'mE!,KeS;  
business relation                                业务关系 pcO0xrI  
lb<D,&+  

呵呵，学下，谢谢分享