[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 1)z Xv  
　　 Fqgs S  
审计词汇英汉对照  jIH^  
   TOS'|xQ  
A <1<xSr  
:Q@/
F;Z?  
t4/ye>P &  
ability to continue as a going concern               持续经营能力 _nxH
;Za  
acceptability                                     可接受性，可接受程度 FOMJRq  
acceptable level of detection risk                     检查风险的可接受水平 mZPvG  
acceptance of engagement                       接受委托 (
j??
 
accepting the engagement for the first time              首次接受委托 a'd lAda  
access to asset                                         对资产的接触 `.3@Ki~$#  
according to                                     根据，依据，依照 \x]\W#C  
account balance                                账户余额 c<MF:|(
}  
account for                                       对……进行会计处理，核算；解释 h,]VWG   
accounting                                        会计，会计学 Qr4 D  
accounting advisory serve                        会计咨询服务 Z[ (d7  
accounting firm                                 会计师事务所 [A"=!e$<  
accounting information                      会计信息，会计资料 A>2_I)  
accounting period                             会计期间 !jSgpIp  
accounting policies                                   会计政策 AovBKB $  
accounting professional bodies                 会计职业组织，会计职业团体
E]GbLU;TH  
accounting records                                   会计记录 NX.5u8Pf  
accounting responsibility                           会计责任 *pv<ZF0>  
accounting service                             会计服务 >0<n%V#s:r  
accounting standards                                会计准则 ci$ J?a  
Accounting Standards for Business Enterprises       企业会计准则 c"Vp5lo0  
accounting system                             会计系统 _N^w5EBC]  
accounting treatment                                会计处理 #vga qe9
 
accuracy                                    准确性，精确性 9q_{_%G%  
additional audit procedures                      追加审计程序 Y68A+ B.  
addressee                                         收件人，收信人 Sp:w _;{#  
Administration of State-owned Assets  (the～)     国有资产管理局 N!3Tg564j  
administrative laws and regulations                 行政法规 ,p#B5Dif/  
adverse impact                                 不利影响，负面影响 6kdbbGO-  
adverse opinion                                反对意见 liH#=C8l*%  
advisory group                                  咨询组，顾问组 bp=r]nO  
agency fee                                        代理费，代理费用 M\{\WyeX  
aggregate                                          总计，合计为…… +,LWyvc'  
alternation of document and record                 变造文件和记录 [X!w@d= i  
alternative audit procedures                      替代审计程序，备选审计程序 }_
XiRm<  
amend                                              修改，修订 YI,t{Wy  
amortisation                                      摊销 'o#oRK{#  
analytical capacity                             分析能力 UF#!6"C@  
analytical procedures                               分析性程序 sg2%BkTI  
annual financial statements                        年度会计报表，年度财务报表 TEd5&Z  
appendix                                          附录，附表 V@#oQi*  
applicable                                         适用的 TPk?MeVy%W  
applicable laws and regulations                 适用的法规 _OuNX.yrG  
application systems                                  应用系统 x "NQatdq  
apply consistently                              一贯地执行，一贯地实施 bHv"
!  
appropriate                                       适当的，合适的； aXJ/"k #Tl  
征用，挪用 ?<C(ga  
appropriate authorization                          适当的授权 |`#fX(=  
appropriateness of audit evidence                    审计证据的适当性 :e;6oC*"q  
approval                                    批准，核准 *S :~U  
assertion                                    (会计报表上的)认定；确认 il@>b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .G!xcQ`?  
asset                                                 资产，财产 $$1t4=Pz  
asset restructuring                             资产重组 ~at@3j}W  
assignment of duties                                 职责的划分 2WFZ6  
assistant                                     助理，助理人员 3rH}/`d4  
associated company                                 联属公司，联营公司 L4m Vk  
association                                        联合，结合；协会，社团 Si?s69  
assumption                                       假设，假定 hDJG.,r  
at a given date                                         在某一特定时日 n*wQgC'vw  
attestation                                         鉴证，公证 W?
.469yy  
attestation service                             鉴证服务 
QTi@yT:  
audit adjustment                                审计调整 [-_{3qq<e  
audit areas                                        审计领域 e,e(t7c?d  
audit conclusion                                审计结论 /h+ W L  
audit effectiveness                             审计效果 i3N{D t  
audit efficiency                                  审计效率 6Lq
`zU^  
audit engagement letter                      审计业务约定书 v-3VzAd=*&  
audit evidence                                          审计证据 xyk% \&"7  
audit fee                                    审计费 U`qC.s(L  
audit files                                          审计档案 FDLo|aP/v  
audit findings                                     审计中发现的事项 .b3h?R*&  
audit implementation stage                        审计实施阶段 -!1=S: S  
audit mark                                        审计标识 rxgSQ+G_  
audit materiality                                 审计重要性 r
C^5Z  
audit method                                     审计方法 3LLG#l)8  
audit objective                                         审计目标，审计目的 x:MwM?  
audit of financial statements                      会计报表审计，财务报表审计 /GO-  
audit opinion                                     审计意见 Q
/4-7  
audit period                                      被审计期间，被审计年度  N<:c*X  
audit plan                                          审计计划 72OqXa*  
audit planning                                    编制审计计划，制定审计计划，审计计划 A[+)PkR  
audit planning stage                                  审计计划阶段 0>BxS9?w  
audit procedure                                审计程序 agx8*x  
audit programme                               审计程序表，具体审计计划 >fXtu:C-!J  
audit report                                       审计报告 1DB{"8ov  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iN Oj@3x  
audit report with a qualified opinion                 有保留意见的审计报告 O3o^%0  
audit report with an adverse opinion                否定意见的审计报告 '/u|32  
audit report with dual dates                      双重日期审计报告 ^^"zjl*^  
audit reporting stage                                 审计报告阶段 }g/u.@E  
audit responsibility                                   审计责任 @@oJ@;  
audit results                                      审计结果 /=p[k^A  
audit risk                                          审计风险 hAf/&yA@  
audit sampling                                          审计抽样 _,L_H[FN  
audit sampling techniques                         审计抽样方法，审计抽样技术 c1k[)O~  
audit strategies                                  审计策略 ]!{S2x&"  
audit summary                                         审计总结，审计小结 *ai~!TR  
audit team                                         审计小组 ^H.B6h?  
audit test                                    审计测试 TxPFl7,r  
audit trail                                          审计轨迹 x8@ 4lxj  
audit work                                        审计工作 T&'Jc  
audit working paper                                 审计工作底稿 x;7l>uR  
audited financial statement                        审计会计报表，已审计财务报表 n/5T{NfG  
Auditing Guidelines (the～)                      审计规范指南 wI|h9q1U  
auditing standards                             审计准则 Pj

s=n7  
audit-oriented working paper                          (审计)业务类工作底稿 ]oV{JR]  
authorisation                                     授权 }"TQ\v$  
authorisation of transaction                       交易的授权 Xb%Q%"?~  
availability                                         可获得性 bIiuna\  
B X3}eq|r9  
balance                                      余额；差额；平衡 L=#NUNiXr  
balance sheet                                    资产负债表
l9f_NJHo  
bank                                                 银行 XZKlE F?  
bank account                                    银行账户，银行户头 / Ot3[B  
bank statement                                 银行对账单 jV}8VK*`+  
barter transaction                              易货交易，以物换物交易 j$q5m 24L  
basis of audit                                    审计依据 _ARG "  
basis of preparation                                (会计报表的)编制基础 kZG.Id  
book of account                               账目，账簿 ar <8wq<4G  
borrowing                                         借款，贷款，借债 PN93.G(W  
branch                                              分支，分支机构，分店 <9,h!  
brought forward                                (账户余额等的)承上年，承上期，承上页 5c]:/9&
 
budget                                              预算 Dq<la+VlO  
building                                      建筑物；大楼 6HK1?  
business conditions                                  业务情况，经营情况 ' {2]:  
business licence                               (企业等的)营业执照 3
2 i6j  
business relation                                业务关系 *eoH"UFYQ#  
T$lV+[7  

呵呵，学下，谢谢分享