[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 "7(2m  
　　 dq+VW}[EO  
审计词汇英汉对照 "t$c'`  
   )$p<BLU  
A N,0l5fD~T  
_DnZ=&=MA  
6",S$3q  
ability to continue as a going concern               持续经营能力 sOhQu>gN  
acceptability                                     可接受性，可接受程度 PHU#$LG  
acceptable level of detection risk                     检查风险的可接受水平 .]SE>3  
acceptance of engagement                       接受委托 0,a\vs%@X  
accepting the engagement for the first time              首次接受委托 _z4c7_H3  
access to asset                                         对资产的接触 Uo>pV9xRG  
according to                                     根据，依据，依照 oJE~dY$Q  
account balance                                账户余额 A.8{LY;  
account for                                       对……进行会计处理，核算；解释 _WO*N9Iz  
accounting                                        会计，会计学 %JF.m$-  
accounting advisory serve                        会计咨询服务 zy"wQPEE  
accounting firm                                 会计师事务所 _Q_"_*e  
accounting information                      会计信息，会计资料 P~HzNC  
accounting period                             会计期间 Cbv$O o*  
accounting policies                                   会计政策 vPz$jeA  
accounting professional bodies                 会计职业组织，会计职业团体 l*V]54|ON3  
accounting records                                   会计记录 5v >0$Y{  
accounting responsibility                           会计责任 gVO<W.?  
accounting service                             会计服务 dtD)VNkBZ  
accounting standards                                会计准则 9|R]Lz3PA  
Accounting Standards for Business Enterprises       企业会计准则 wqEO+7)S  
accounting system                             会计系统 G;#-CT  
accounting treatment                                会计处理 XUTI0  
accuracy                                    准确性，精确性 YC+}H33  
additional audit procedures                      追加审计程序 29p
`G1n  
addressee                                         收件人，收信人 \0?^%CD+@  
Administration of State-owned Assets  (the～)     国有资产管理局 Jn!-Wa,  
administrative laws and regulations                 行政法规 =aR'S\<  
adverse impact                                 不利影响，负面影响 Gw%P5 r}Y  
adverse opinion                                反对意见 1W*%}!&Gm  
advisory group                                  咨询组，顾问组 lJ1_Zs `  
agency fee                                        代理费，代理费用 {=};<;_F  
aggregate                                          总计，合计为…… 8@y@}  
alternation of document and record                 变造文件和记录 Z7>pz:,  
alternative audit procedures                      替代审计程序，备选审计程序 ?"-%>y@w  
amend                                              修改，修订 GG@GjP<_  
amortisation                                      摊销 #D4gNQg@R  
analytical capacity                             分析能力 x$ z9:'U  
analytical procedures                               分析性程序  ntK#7(U'  
annual financial statements                        年度会计报表，年度财务报表 rV;X1x}l  
appendix                                          附录，附表 B'<k*9=Nv8  
applicable                                         适用的 HQqnJ;ns<  
applicable laws and regulations                 适用的法规 %zDh07VT\  
application systems                                  应用系统 V/xGk9L~  
apply consistently                              一贯地执行，一贯地实施 .H;[ s  
appropriate                                       适当的，合适的； 1o5n1 A  
征用，挪用 _nW{Q-nh  
appropriate authorization                          适当的授权 Xo^P=uf%  
appropriateness of audit evidence                    审计证据的适当性 TrA&yXXL  
approval                                    批准，核准 6xI9%YDy  
assertion                                    (会计报表上的)认定；确认 K`}8fU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9C9>V]  
asset                                                 资产，财产 5A^$!q P  
asset restructuring                             资产重组 D2<(V,h9  
assignment of duties                                 职责的划分 nM]Sb|1:  
assistant                                     助理，助理人员 JAEn 72  
associated company                                 联属公司，联营公司 7tbM~+ <0  
association                                        联合，结合；协会，社团 wNQhz.>y  
assumption                                       假设，假定 =@BVO@z@  
at a given date                                         在某一特定时日 ;QZ}$8D6Q  
attestation                                         鉴证，公证 pgNyLgN  
attestation service                             鉴证服务 Jw"fqr  
audit adjustment                                审计调整 Z|l/6L8  
audit areas                                        审计领域 cPu<:<F[  
audit conclusion                                审计结论 8['8ctX  
audit effectiveness                             审计效果 ;.dy uKlI  
audit efficiency                                  审计效率 N`o[iHUj \  
audit engagement letter                      审计业务约定书 p@`]9tLP(K  
audit evidence                                          审计证据 /4K ^-  
audit fee                                    审计费 !mX-g]4E  
audit files                                          审计档案 '8RBR%)y  
audit findings                                     审计中发现的事项 m[l[yUw#  
audit implementation stage                        审计实施阶段 W#^W1j>_G  
audit mark                                        审计标识 {|:ro!&  
audit materiality                                 审计重要性 *SP@`)\D  
audit method                                     审计方法 B}OM:0  
audit objective                                         审计目标，审计目的 _o,Mji|  
audit of financial statements                      会计报表审计，财务报表审计 5SOl:{A+  
audit opinion                                     审计意见 FR5P;Yz%H  
audit period                                      被审计期间，被审计年度 i"4&UJ
u1;  
audit plan                                          审计计划 [yFf(>B  
audit planning                                    编制审计计划，制定审计计划，审计计划 PRTn~!Z0  
audit planning stage                                  审计计划阶段 pGO=3=O  
audit procedure                                审计程序
 :oN$w\A  
audit programme                               审计程序表，具体审计计划 I;u1my
wd  
audit report                                       审计报告 TDqH"q0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qhE1 7Hf  
audit report with a qualified opinion                 有保留意见的审计报告 xMOq/")  
audit report with an adverse opinion                否定意见的审计报告 3n ~n-Jo  
audit report with dual dates                      双重日期审计报告 uC2-T5n'  
audit reporting stage                                 审计报告阶段 ^"  
audit responsibility                                   审计责任 j2dptM3t{  
audit results                                      审计结果 9?x
D"Z   
audit risk                                          审计风险 ]; CTr0  
audit sampling                                          审计抽样 n\/ JNzd3  
audit sampling techniques                         审计抽样方法，审计抽样技术 3]z%C'  
audit strategies                                  审计策略 * |dz.Tr  
audit summary                                         审计总结，审计小结 VyF|d ?b  
audit team                                         审计小组 1ha 8)L  
audit test                                    审计测试  s28t'  
audit trail                                          审计轨迹 o$Jop"To  
audit work                                        审计工作 $27QY  
audit working paper                                 审计工作底稿 B)!ty"  
audited financial statement                        审计会计报表，已审计财务报表 OQ=0>;>  
Auditing Guidelines (the～)                      审计规范指南 p$S\l]
 ,  
auditing standards                             审计准则 !Au @\/}  
audit-oriented working paper                          (审计)业务类工作底稿 n^xB_DJ~  
authorisation                                     授权 3=@lJ?Ym  
authorisation of transaction                       交易的授权 8*$HS.Db'  
availability                                         可获得性 'Ed
m /+  
B O/{X:Ja{  
balance                                      余额；差额；平衡 :"im2J  
balance sheet                                    资产负债表 PKxI09B  
bank                                                 银行 Lo{g0~?x*  
bank account                                    银行账户，银行户头 iL48  
bank statement                                 银行对账单 X"sc'#G T  
barter transaction                              易货交易，以物换物交易 vAV{HBQ*  
basis of audit                                    审计依据 &[Zg;r   
basis of preparation                                (会计报表的)编制基础 OZSM2~  
book of account                               账目，账簿 K 5"8zF)*  
borrowing                                         借款，贷款，借债 g##yR/L  
branch                                              分支，分支机构，分店 le*'GgU#  
brought forward                                (账户余额等的)承上年，承上期，承上页 +m>)q4e  
budget                                              预算 q 4xP< b^  
building                                      建筑物；大楼 R?Ou= p .  
business conditions                                  业务情况，经营情况 X?B\+dq  
business licence                               (企业等的)营业执照 qRbU@o.3  
business relation                                业务关系 .@`5>_  
^T< HD  

呵呵，学下，谢谢分享