[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 mjwh40x.o  
　　 hrRkam!y  
审计词汇英汉对照 CQ`$' oy?W  
   X{j`H\'L  
A ?IWLH-fkP  
PSM~10l,  
2tq~NA\#t  
ability to continue as a going concern               持续经营能力 KG!W,tB  
acceptability                                     可接受性，可接受程度 X<OOgC  
acceptable level of detection risk                     检查风险的可接受水平 $T) E
Je
 
acceptance of engagement                       接受委托 z,"fr%*,N  
accepting the engagement for the first time              首次接受委托 .D~ZE94@  
access to asset                                         对资产的接触 aOj(=s  
according to                                     根据，依据，依照 W.fsW<{4j  
account balance                                账户余额 9HjtWQn  
account for                                       对……进行会计处理，核算；解释 ?'@tx4#v\2  
accounting                                        会计，会计学 1m52vQSo3l  
accounting advisory serve                        会计咨询服务 {g%F 3-  
accounting firm                                 会计师事务所 am$-1+iX  
accounting information                      会计信息，会计资料 wstH&^  
accounting period                             会计期间 \,b@^W6e>  
accounting policies                                   会计政策 YhVV~bvz*  
accounting professional bodies                 会计职业组织，会计职业团体 jI-\~  
accounting records                                   会计记录 01 vEt  
accounting responsibility                           会计责任 /n 9yv  
accounting service                             会计服务 Fjc4[ C  
accounting standards                                会计准则 w;RG*rv  
Accounting Standards for Business Enterprises       企业会计准则 kFJ sB,2-  
accounting system                             会计系统 "o=*f/M  
accounting treatment                                会计处理 -27uh  
accuracy                                    准确性，精确性 x2^Yvgc-  
additional audit procedures                      追加审计程序 ^X&n-ui   
addressee                                         收件人，收信人 Kn WjP21  
Administration of State-owned Assets  (the～)     国有资产管理局 y}'c)u  
administrative laws and regulations                 行政法规 Jj~c&LxrO  
adverse impact                                 不利影响，负面影响 8op,;Z7Y  
adverse opinion                                反对意见 M:!Twz$  
advisory group                                  咨询组，顾问组 W' DpI7  
agency fee                                        代理费，代理费用 `Y
ZK$ -,  
aggregate                                          总计，合计为…… Eagl
7'x  
alternation of document and record                 变造文件和记录 X"S-f;b#  
alternative audit procedures                      替代审计程序，备选审计程序 N^G:m~>  
amend                                              修改，修订 A@-A_=a,  
amortisation                                      摊销 (dL;A0L  
analytical capacity                             分析能力 IsaL+elq|  
analytical procedures                               分析性程序 i|@lUXBp  
annual financial statements                        年度会计报表，年度财务报表 |Ew~3-u!  
appendix                                          附录，附表 k,~I>qg  
applicable                                         适用的 S690Y]:h$v  
applicable laws and regulations                 适用的法规 O3?3XB> <  
application systems                                  应用系统 $yZ(c#L  
apply consistently                              一贯地执行，一贯地实施 ] Q 'Ed  
appropriate                                       适当的，合适的； *K{-J*   
征用，挪用 DE{tpN  
appropriate authorization                          适当的授权 muAI$IRR  
appropriateness of audit evidence                    审计证据的适当性 :V(+]<  
approval                                    批准，核准 Q: H`TSR]  
assertion                                    (会计报表上的)认定；确认 =Me94w>G3X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E@/yg(?d=  
asset                                                 资产，财产 FD}hw9VyF@  
asset restructuring                             资产重组 cGevFlnh  
assignment of duties                                 职责的划分 K
RY%B[k  
assistant                                     助理，助理人员 aR iD}P*V  
associated company                                 联属公司，联营公司 NW/RQ(  
association                                        联合，结合；协会，社团 O#}'QZd'  
assumption                                       假设，假定 v4?qI >/  
at a given date                                         在某一特定时日 l17sJ!I  
attestation                                         鉴证，公证 BCw5.@HK*  
attestation service                             鉴证服务 .pP{;:Avpn  
audit adjustment                                审计调整 &a'H vQV  
audit areas                                        审计领域 ?,_$;g  
audit conclusion                                审计结论 (8[etm  
audit effectiveness                             审计效果 M![aty@  
audit efficiency                                  审计效率 #~&SkIhBE  
audit engagement letter                      审计业务约定书 7*!h:rg  
audit evidence                                          审计证据 hdi/k!9[\  
audit fee                                    审计费 tD G[}j  
audit files                                          审计档案 Orb('Z,-3  
audit findings                                     审计中发现的事项 u?OyvvpH  
audit implementation stage                        审计实施阶段 SJYy,F],V"  
audit mark                                        审计标识 o\_@4hXf  
audit materiality                                 审计重要性 Im
NTk  
audit method                                     审计方法  !`u  
audit objective                                         审计目标，审计目的 //SH=>w2
 
audit of financial statements                      会计报表审计，财务报表审计 Ueq*R(9>  
audit opinion                                     审计意见 P1<Y7+n  
audit period                                      被审计期间，被审计年度 6`KAl rH  
audit plan                                          审计计划 >L\ >Th{o  
audit planning                                    编制审计计划，制定审计计划，审计计划 MwoU>+XB  
audit planning stage                                  审计计划阶段 C~1
6Jj:v  
audit procedure                                审计程序 ~Rs_ep'+Q2  
audit programme                               审计程序表，具体审计计划 YbMeSU/sX  
audit report                                       审计报告 th@a./h"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <<43'N+  
audit report with a qualified opinion                 有保留意见的审计报告 ~0m
O<0~  
audit report with an adverse opinion                否定意见的审计报告 5t`:=@u  
audit report with dual dates                      双重日期审计报告 &3 QdQn,  
audit reporting stage                                 审计报告阶段 :
Hk:Goo2  
audit responsibility                                   审计责任 V3<baxdE  
audit results                                      审计结果 o"O=Epg  
audit risk                                          审计风险 a?LrSk`
 
audit sampling                                          审计抽样 JGP<'6"L$  
audit sampling techniques                         审计抽样方法，审计抽样技术 7Z-'@m  
audit strategies                                  审计策略 EhEUkZE3)  
audit summary                                         审计总结，审计小结 1_D|;/aI  
audit team                                         审计小组 ~m ,xG  
audit test                                    审计测试 'A0.(a5  
audit trail                                          审计轨迹 /Iwnl   
audit work                                        审计工作 0mJvoz\j8  
audit working paper                                 审计工作底稿 rJ LlDKP-(  
audited financial statement                        审计会计报表，已审计财务报表 (x}>tm  
Auditing Guidelines (the～)                      审计规范指南 2$>"4 N  
auditing standards                             审计准则 -WDU~VSU  
audit-oriented working paper                          (审计)业务类工作底稿 Y\7>> ?  
authorisation                                     授权 e rz9CX  
authorisation of transaction                       交易的授权 tx$kD2  
availability                                         可获得性 AXUSU(hU  
B Eei"baw/  
balance                                      余额；差额；平衡 {1RI!#[\  
balance sheet                                    资产负债表 9(;5!q,Gsg  
bank                                                 银行 QEKRAPw  
bank account                                    银行账户，银行户头 /S 32)=(  
bank statement                                 银行对账单 72hN%l   
barter transaction                              易货交易，以物换物交易 #;9I3,@/Y  
basis of audit                                    审计依据 hT`kma  
basis of preparation                                (会计报表的)编制基础 LRF_w)^['  
book of account                               账目，账簿 fj2pD Cic  
borrowing                                         借款，贷款，借债 \Tf$ i(0q  
branch                                              分支，分支机构，分店 =T73660  
brought forward                                (账户余额等的)承上年，承上期，承上页 V$y6=Q<c  
budget                                              预算 'H"wu /#  
building                                      建筑物；大楼 en"]u,!  
business conditions                                  业务情况，经营情况 ~r<@ `[-L  
business licence                               (企业等的)营业执照 yc4?'k!  
business relation                                业务关系 l@ +lUx8  
K?;_T$^K  

呵呵，学下，谢谢分享