[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
GUH-$rA  
　　 ")xd 'V  
审计词汇英汉对照 X8uAwHa6F  
   yzH[~O7  
A W+5<=jXFB  
UD6:X&Un  
Smc=-M}  
ability to continue as a going concern               持续经营能力 |08'd5  
acceptability                                     可接受性，可接受程度 duT'$}2@>  
acceptable level of detection risk                     检查风险的可接受水平 tX'2 $}  
acceptance of engagement                       接受委托 |
Ym3.hz  
accepting the engagement for the first time              首次接受委托 edZhI  
access to asset                                         对资产的接触 ]ur_G`B  
according to                                     根据，依据，依照 4apy{W  
account balance                                账户余额 J&w'0  
account for                                       对……进行会计处理，核算；解释 _Gb O>'kE  
accounting                                        会计，会计学 %Ix   
accounting advisory serve                        会计咨询服务 x<gP5c>zm  
accounting firm                                 会计师事务所 +B#+'  
accounting information                      会计信息，会计资料 0~( f<:  
accounting period                             会计期间 q7k
E+z  
accounting policies                                   会计政策 _7=LSf,9  
accounting professional bodies                 会计职业组织，会计职业团体 hwj:$mR  
accounting records                                   会计记录
M:/)|fk  
accounting responsibility                           会计责任 ih\
=mB  
accounting service                             会计服务 JK=0juv<E  
accounting standards                                会计准则 fnZ?YzLI  
Accounting Standards for Business Enterprises       企业会计准则 DGrk}   
accounting system                             会计系统 }Y
`D^z~  
accounting treatment                                会计处理 )z Hib;O  
accuracy                                    准确性，精确性 ]mZN18#  
additional audit procedures                      追加审计程序 Bh0hUE  
addressee                                         收件人，收信人 3<A$lG  
Administration of State-owned Assets  (the～)     国有资产管理局 T@P[jtH<d  
administrative laws and regulations                 行政法规 S:Y QVj  
adverse impact                                 不利影响，负面影响 q>5K:5  
adverse opinion                                反对意见 A(v5VvgZE  
advisory group                                  咨询组，顾问组 S|pf.l  
agency fee                                        代理费，代理费用 =,w(D~ps  
aggregate                                          总计，合计为…… Zv|TvlyT"  
alternation of document and record                 变造文件和记录 AR?1_]"=  
alternative audit procedures                      替代审计程序，备选审计程序 \iQ{Q&JR:  
amend                                              修改，修订 NR9=V  
amortisation                                      摊销 <%ba 3<sg  
analytical capacity                             分析能力 0T7c=5z4W  
analytical procedures                               分析性程序 fMluVND  
annual financial statements                        年度会计报表，年度财务报表 kC8M2|L  
appendix                                          附录，附表 @0[#XA_>  
applicable                                         适用的 e?yrx6  
applicable laws and regulations                 适用的法规 mi'3ibCG  
application systems                                  应用系统 W<tw],M-#  
apply consistently                              一贯地执行，一贯地实施 h*B7UzCg  
appropriate                                       适当的，合适的； 9ymx;  
征用，挪用 ApSzkPv*  
appropriate authorization                          适当的授权 zkb[u
"  
appropriateness of audit evidence                    审计证据的适当性 1a@b-V2 d&  
approval                                    批准，核准 1G`zwfmh~  
assertion                                    (会计报表上的)认定；确认 p"tCMB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S!6 ? b5  
asset                                                 资产，财产 \6L,jSoBl  
asset restructuring                             资产重组 Tg_#z  
assignment of duties                                 职责的划分 155
vY  
assistant                                     助理，助理人员 D
&-cNxh  
associated company                                 联属公司，联营公司 :/XWk %  
association                                        联合，结合；协会，社团 g|=  1U  
assumption                                       假设，假定 .9VhDrCK  
at a given date                                         在某一特定时日 dBb &sA-A  
attestation                                         鉴证，公证 yBkcYHT  
attestation service                             鉴证服务 3](At%ss  
audit adjustment                                审计调整 *&O4b3R  
audit areas                                        审计领域 /|LQ?n  
audit conclusion                                审计结论 'aqlNBG*  
audit effectiveness                             审计效果 ArVW2gL  
audit efficiency                                  审计效率 tFvXVfml  
audit engagement letter                      审计业务约定书  `;HZO8  
audit evidence                                          审计证据 PFI^+';  
audit fee                                    审计费 8{DW$ZtR  
audit files                                          审计档案 mPJ@hr%3  
audit findings                                     审计中发现的事项 lEXI<b'2  
audit implementation stage                        审计实施阶段 =HHtLW.|,  
audit mark                                        审计标识 -jWXE  
audit materiality                                 审计重要性 )z!#8s  
audit method                                     审计方法 &hu3A)%  
audit objective                                         审计目标，审计目的 4 )Ab]CdD  
audit of financial statements                      会计报表审计，财务报表审计 oZ\zi> Y,  
audit opinion                                     审计意见 L#MgoBXr  
audit period                                      被审计期间，被审计年度 iT=h}>  
audit plan                                          审计计划 r<OqI*7  
audit planning                                    编制审计计划，制定审计计划，审计计划 M~l\rg8  
audit planning stage                                  审计计划阶段 r8,'LZIz  
audit procedure                                审计程序 1qm _Qs&  
audit programme                               审计程序表，具体审计计划 ,u S)N6'b6  
audit report                                       审计报告 F~C7$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zT+ "Z(oz,  
audit report with a qualified opinion                 有保留意见的审计报告 l&{+3aC:  
audit report with an adverse opinion                否定意见的审计报告 ;MH_pE/m  
audit report with dual dates                      双重日期审计报告 ]FEs
N6  
audit reporting stage                                 审计报告阶段 "?S>}G\  
audit responsibility                                   审计责任 &Pe[kCO]  
audit results                                      审计结果
4|h>.^  
audit risk                                          审计风险 ~tZy -1  
audit sampling                                          审计抽样 v
9MliD'  
audit sampling techniques                         审计抽样方法，审计抽样技术 x\b+B  
audit strategies                                  审计策略 "Tnmn@  
audit summary                                         审计总结，审计小结 CF]#0*MI  
audit team                                         审计小组 FV\$M6 _  
audit test                                    审计测试 Y/]J0D  
audit trail                                          审计轨迹 1 EwCF  
audit work                                        审计工作 @m+FAdA 0  
audit working paper                                 审计工作底稿 so_^%) gdJ  
audited financial statement                        审计会计报表，已审计财务报表 4P=)u}{]^#  
Auditing Guidelines (the～)                      审计规范指南 H,Yrk(O-  
auditing standards                             审计准则 m+3]RIr&A  
audit-oriented working paper                          (审计)业务类工作底稿 f"Kl?IN8  
authorisation                                     授权 d;v<rw  
authorisation of transaction                       交易的授权 [/Xc},HbMe  
availability                                         可获得性 nVoP:FHH  
B `P jS  
balance                                      余额；差额；平衡 T)mh  
balance sheet                                    资产负债表 ~}g)N  
bank                                                 银行 IPk"{
T3  
bank account                                    银行账户，银行户头 =~q Xzq  
bank statement                                 银行对账单 TGzs|-  
barter transaction                              易货交易，以物换物交易 ^w*&7.Z  
basis of audit                                    审计依据 ofuQ`g1hb  
basis of preparation                                (会计报表的)编制基础 ;Swj` '7  
book of account                               账目，账簿 } QpyU%  
borrowing                                         借款，贷款，借债 Xp~O?2:3l  
branch                                              分支，分支机构，分店 V`xE&BI  
brought forward                                (账户余额等的)承上年，承上期，承上页 O# `y;%  
budget                                              预算 9d8U
@=  
building                                      建筑物；大楼 (d#W3  
business conditions                                  业务情况，经营情况 'Ooq.jaK;/  
business licence                               (企业等的)营业执照 ` o6T)49  
business relation                                业务关系 B&?xq)%*#  
zv~b-Tp  

呵呵，学下，谢谢分享