[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 Bb[e[,ah  
　　 csX*XiDWm  
审计词汇英汉对照 &tz%WW%D8  
   +.#S[G  
A hf^`at  
J=SB/8tQ)T  
VgsCwJ9w  
ability to continue as a going concern               持续经营能力 K: o|kd  
acceptability                                     可接受性，可接受程度 qVD!/;l  
acceptable level of detection risk                     检查风险的可接受水平 v#%>uLl  
acceptance of engagement                       接受委托 8wpwJs&V  
accepting the engagement for the first time              首次接受委托 G'?f!fz;  
access to asset                                         对资产的接触 R QS:h]?:l  
according to                                     根据，依据，依照 mGpkM?Y"  
account balance                                账户余额 O4d^ig-xaH  
account for                                       对……进行会计处理，核算；解释 2PP-0 E  
accounting                                        会计，会计学 hW!@$Ph  
accounting advisory serve                        会计咨询服务 yCkW2p]s,K  
accounting firm                                 会计师事务所 -~O;tJF2  
accounting information                      会计信息，会计资料 ?sf2h:\N  
accounting period                             会计期间 },EUcVXk  
accounting policies                                   会计政策 _h=<_Z  
accounting professional bodies                 会计职业组织，会计职业团体 @7l=+`.i  
accounting records                                   会计记录 OZB}aow  
accounting responsibility                           会计责任 .`Old{<  
accounting service                             会计服务 b!5tFX;J  
accounting standards                                会计准则 3@TG.)N4  
Accounting Standards for Business Enterprises       企业会计准则 `k{ff  
accounting system                             会计系统 FQ|LA[~  
accounting treatment                                会计处理
4`!  
accuracy                                    准确性，精确性 ~?`9i>3W~  
additional audit procedures                      追加审计程序 me[J\MJ;w^  
addressee                                         收件人，收信人 :^-HVT)qF  
Administration of State-owned Assets  (the～)     国有资产管理局 )' x
/q  
administrative laws and regulations                 行政法规 )-9w3W1r  
adverse impact                                 不利影响，负面影响 =O3I[  
adverse opinion                                反对意见 9u7n/o&8v6  
advisory group                                  咨询组，顾问组 1_j<%1{sZ  
agency fee                                        代理费，代理费用 ^tg6JB;s
 
aggregate                                          总计，合计为…… 0(U3~k6  
alternation of document and record                 变造文件和记录 iZ.&q 6  
alternative audit procedures                      替代审计程序，备选审计程序 $;)noYo  
amend                                              修改，修订 {F(-s"1;xO  
amortisation                                      摊销 [Z5}2gB&  
analytical capacity                             分析能力 g3|Y$/J7P  
analytical procedures                               分析性程序 7<QYT+6xV  
annual financial statements                        年度会计报表，年度财务报表 {
GX &)c4  
appendix                                          附录，附表 = JbdsYI(  
applicable                                         适用的 X$uz=)  
applicable laws and regulations                 适用的法规 +6#%P  
application systems                                  应用系统 O Htg n  
apply consistently                              一贯地执行，一贯地实施 m
.HX2(&\3  
appropriate                                       适当的，合适的； gB{]yA"('  
征用，挪用 9#s9
5RO  
appropriate authorization                          适当的授权 Wp7@  
appropriateness of audit evidence                    审计证据的适当性 36^C0uNdX  
approval                                    批准，核准 mHI4wS>()+  
assertion                                    (会计报表上的)认定；确认 v't6 yud  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M\y~0uZ  
asset                                                 资产，财产 RP`GG+K  
asset restructuring                             资产重组 s`B e#v  
assignment of duties                                 职责的划分 &3 XFgHo  
assistant                                     助理，助理人员 N'eQ>2>O@  
associated company                                 联属公司，联营公司 "u Of~e"  
association                                        联合，结合；协会，社团 ~.4W,QLuD  
assumption                                       假设，假定 \sHy.{  
at a given date                                         在某一特定时日 x  tYV"  
attestation                                         鉴证，公证 H)j[eZP  
attestation service                             鉴证服务 +B`'P9Zk@  
audit adjustment                                审计调整 4+/
fP  
audit areas                                        审计领域 j1;_w  
audit conclusion                                审计结论 (^tr}?C  
audit effectiveness                             审计效果 je- ,S>U  
audit efficiency                                  审计效率 h7de9Rt  
audit engagement letter                      审计业务约定书 2<y}91
N:  
audit evidence                                          审计证据 7,W]zKH  
audit fee                                    审计费 J+3\2D?  
audit files                                          审计档案 kwDh |K  
audit findings                                     审计中发现的事项 Nh1e1m?  
audit implementation stage                        审计实施阶段 NRHr6!f>  
audit mark                                        审计标识 ~{1/*&P  
audit materiality                                 审计重要性 uKR\Xo}  
audit method                                     审计方法 u|m[(-`  
audit objective                                         审计目标，审计目的 hapB! ~M?  
audit of financial statements                      会计报表审计，财务报表审计 u_}` y1Xu#  
audit opinion                                     审计意见 `x%U  
audit period                                      被审计期间，被审计年度 }J+ce  
audit plan                                          审计计划 HO%E-5b9  
audit planning                                    编制审计计划，制定审计计划，审计计划 Qfkh0DX B  
audit planning stage                                  审计计划阶段 #L@} .Giz  
audit procedure                                审计程序 Wz6]*P`qv  
audit programme                               审计程序表，具体审计计划 ;xW8Z<\-  
audit report                                       审计报告 LaIW,+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Gsds!z$  
audit report with a qualified opinion                 有保留意见的审计报告 #/n|@z'  
audit report with an adverse opinion                否定意见的审计报告 8X}^~e  
audit report with dual dates                      双重日期审计报告 };|!Lhl+  
audit reporting stage                                 审计报告阶段 tsTR2+GZS  
audit responsibility                                   审计责任 Lf,CxZL5  
audit results                                      审计结果 ]+}ZfHp  
audit risk                                          审计风险 VZT6;1TD$8  
audit sampling                                          审计抽样 m%e^&N#%6r  
audit sampling techniques                         审计抽样方法，审计抽样技术 N`,7FI}  
audit strategies                                  审计策略 jgo e^f  
audit summary                                         审计总结，审计小结 fbh6Ls/  
audit team                                         审计小组 [+hy_Nc$  
audit test                                    审计测试 Qa,NGP.  
audit trail                                          审计轨迹 Ph(]?MG\_  
audit work                                        审计工作 Wphe%O f  
audit working paper                                 审计工作底稿 YXczyZA`x  
audited financial statement                        审计会计报表，已审计财务报表 ri/t(m^{W  
Auditing Guidelines (the～)                      审计规范指南 L Yh@ u1p  
auditing standards                             审计准则 R4#;<)  
audit-oriented working paper                          (审计)业务类工作底稿 $l#v/(uFa  
authorisation                                     授权 \]Y\P~n  
authorisation of transaction                       交易的授权 jgk{'_ j  
availability                                         可获得性 B,~f "  
B C-s>1\I  
balance                                      余额；差额；平衡 2x-'>i_|g  
balance sheet                                    资产负债表 /M0l p   
bank                                                 银行 NEqt).   
bank account                                    银行账户，银行户头 g8%MOhg  
bank statement                                 银行对账单 ?60>'Xjj  
barter transaction                              易货交易，以物换物交易 aqcFY8b '  
basis of audit                                    审计依据 ??%)|nj.  
basis of preparation                                (会计报表的)编制基础 C/mg46 v2W  
book of account                               账目，账簿 Pk$}%;@
v  
borrowing                                         借款，贷款，借债 Ivz+Jjw  
branch                                              分支，分支机构，分店 GwgFi@itN  
brought forward                                (账户余额等的)承上年，承上期，承上页 7[ZkM+z!  
budget                                              预算 =}~NRmmF  
building                                      建筑物；大楼 l%^h2 o  
business conditions                                  业务情况，经营情况 :~ \LOKf  
business licence                               (企业等的)营业执照 UJ7'JBT=k  
business relation                                业务关系 ;):8yBMk  
?cqicN.+6  

呵呵，学下，谢谢分享