[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 pH l2!{z  
　　
"zIq)PY  
审计词汇英汉对照 =>ztBw\  
   .A!0.M|  
A $gl<{{  
O:=|b]t  
P:, x?T?J^  
ability to continue as a going concern               持续经营能力 V;hwAQbF  
acceptability                                     可接受性，可接受程度 i@R$g~~-D  
acceptable level of detection risk                     检查风险的可接受水平 ]v\egfW,W  
acceptance of engagement                       接受委托 !+DJhw&c,  
accepting the engagement for the first time              首次接受委托 P9TBQW2G{  
access to asset                                         对资产的接触 27 145  
according to                                     根据，依据，依照 [aM'  
account balance                                账户余额 TFYTvUn  
account for                                       对……进行会计处理，核算；解释 T'b/]&0Tio  
accounting                                        会计，会计学 :
{WrS  
accounting advisory serve                        会计咨询服务 $FusDdCv3  
accounting firm                                 会计师事务所 X})Imk7&E  
accounting information                      会计信息，会计资料 uGU v~bE  
accounting period                             会计期间 4,F

3@m:<  
accounting policies                                   会计政策 zIm_7\e  
accounting professional bodies                 会计职业组织，会计职业团体 "`i:) Et  
accounting records                                   会计记录 UUMdZ+7  
accounting responsibility                           会计责任 9ze| s^  
accounting service                             会计服务 P h+X{|  
accounting standards                                会计准则 ^L-w(r62<  
Accounting Standards for Business Enterprises       企业会计准则 sL AuR  
accounting system                             会计系统 iA3>X-x   
accounting treatment                                会计处理 y B4H3Q )  
accuracy                                    准确性，精确性 ig2+XR#%  
additional audit procedures                      追加审计程序 !H1tBg]5  
addressee                                         收件人，收信人 Vl 19Md  
Administration of State-owned Assets  (the～)     国有资产管理局 I' ! r  
administrative laws and regulations                 行政法规 ;w6fM  
adverse impact                                 不利影响，负面影响 f7Df %&d  
adverse opinion                                反对意见 (e8G (  
advisory group                                  咨询组，顾问组 =0PRAc  
agency fee                                        代理费，代理费用 ?)' 2l6  
aggregate                                          总计，合计为…… :K^ gu%,&$  
alternation of document and record                 变造文件和记录 8L-4}!~C  
alternative audit procedures                      替代审计程序，备选审计程序 &`yOIX-H_  
amend                                              修改，修订 GT'7,+<?N  
amortisation                                      摊销 *K, hrpYR  
analytical capacity                             分析能力 Z<ajET`)  
analytical procedures                               分析性程序 EzIs@}  
annual financial statements                        年度会计报表，年度财务报表 MZ5Y\-nq\  
appendix                                          附录，附表 JS/M~8+Et  
applicable                                         适用的 :/v,r=Y9p  
applicable laws and regulations                 适用的法规 Cx+WLD  
application systems                                  应用系统 zRV!(Y
 
apply consistently                              一贯地执行，一贯地实施 ',JrY)  
appropriate                                       适当的，合适的； 2<'`^AO@  
征用，挪用 %0yS98']g  
appropriate authorization                          适当的授权 \6lh `U  
appropriateness of audit evidence                    审计证据的适当性 _^ q\
XPS  
approval                                    批准，核准 `s`C{|wv  
assertion                                    (会计报表上的)认定；确认 os1?6z~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /Fe:h>6  
asset                                                 资产，财产 4O`6h)!NQ  
asset restructuring                             资产重组 T3Frc ]6,4  
assignment of duties                                 职责的划分 L\}Pzxn  
assistant                                     助理，助理人员 (A29ZH  
associated company                                 联属公司，联营公司 pd4cg?K  
association                                        联合，结合；协会，社团 ,\o<y|+`S  
assumption                                       假设，假定 wqlcLIJPR  
at a given date                                         在某一特定时日 20UqJM8Ot  
attestation                                         鉴证，公证 F&QTL-pQW  
attestation service                             鉴证服务 O GJ=VQA  
audit adjustment                                审计调整 S~0JoCeo  
audit areas                                        审计领域 2yln7[a  
audit conclusion                                审计结论 K8  b+   
audit effectiveness                             审计效果 {J~(#i k   
audit efficiency                                  审计效率 = s'XR@  
audit engagement letter                      审计业务约定书 }iilzE4oH#  
audit evidence                                          审计证据 v@8S5KJ  
audit fee                                    审计费 xfq]9<  
audit files                                          审计档案 +7Yu^&  
audit findings                                     审计中发现的事项 r8uqcKfU  
audit implementation stage                        审计实施阶段 G HD^%)T5^  
audit mark                                        审计标识 y(bsCsV&  
audit materiality                                 审计重要性 LBiowd[  
audit method                                     审计方法 V43nws"4  
audit objective                                         审计目标，审计目的 # B @X  
audit of financial statements                      会计报表审计，财务报表审计 oi2J:Y4  
audit opinion                                     审计意见 }B y)
y;~  
audit period                                      被审计期间，被审计年度 V: ^JC>6  
audit plan                                          审计计划 j$@?62)6  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?ork^4 $s  
audit planning stage                                  审计计划阶段 9~@<-6jE3b  
audit procedure                                审计程序 N-[n\}'  
audit programme                               审计程序表，具体审计计划
'#v71,  
audit report                                       审计报告 8q?;2w \l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7zD- ?%  
audit report with a qualified opinion                 有保留意见的审计报告 Zta$R,[9h  
audit report with an adverse opinion                否定意见的审计报告 *B0V< mV  
audit report with dual dates                      双重日期审计报告 u(W^Nou/+  
audit reporting stage                                 审计报告阶段 /b.$jnqL  
audit responsibility                                   审计责任 D"L|"qJ  
audit results                                      审计结果 ZP"yq6!i  
audit risk                                          审计风险 v btAq^1  
audit sampling                                          审计抽样 6wPeb~{  
audit sampling techniques                         审计抽样方法，审计抽样技术 L 5+J ^  
audit strategies                                  审计策略 W1vCN31  
audit summary                                         审计总结，审计小结 Bg-VCJI<  
audit team                                         审计小组 SO`dnf  
audit test                                    审计测试 bSQRLxF  
audit trail                                          审计轨迹 +p3 Z#KoC  
audit work                                        审计工作 D9~}5  
audit working paper                                 审计工作底稿 Q6=MS>JW]w  
audited financial statement                        审计会计报表，已审计财务报表 M RQZIi  
Auditing Guidelines (the～)                      审计规范指南 yI8 SQ$w0y  
auditing standards                             审计准则 tJ"az=?  
audit-oriented working paper                          (审计)业务类工作底稿 )o{VmXe@@  
authorisation                                     授权 $,TGP+vH  
authorisation of transaction                       交易的授权 dY8(nQG  
availability                                         可获得性 Q uB+vL  
B h1#S+k  
balance                                      余额；差额；平衡 !Cw!+fZ\l  
balance sheet                                    资产负债表 RcQ>eZHl  
bank                                                 银行 [g#s&bF  
bank account                                    银行账户，银行户头 l]H0g[  
bank statement                                 银行对账单 "%VbI P  
barter transaction                              易货交易，以物换物交易 lWbZ=x_0  
basis of audit                                    审计依据 ?w*yW;V`  
basis of preparation                                (会计报表的)编制基础 Pe y//U  
book of account                               账目，账簿  IV0[!D  
borrowing                                         借款，贷款，借债 a5a1'IVq  
branch                                              分支，分支机构，分店 {7qA&c=  
brought forward                                (账户余额等的)承上年，承上期，承上页 tRteyNA  
budget                                              预算 3YW=||;|Yg  
building                                      建筑物；大楼 T xo@U  
business conditions                                  业务情况，经营情况 j&WL*XP&5  
business licence                               (企业等的)营业执照 lV\lj@  
business relation                                业务关系 \^
&   
Hd*}k6  

呵呵，学下，谢谢分享