[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 pG&#xRk  
　　 +,xluwv$9  
审计词汇英汉对照 GD-L0kw5  
   zu_bno!  
A GAP,$xAaW  
He9Er  
)Szn,  
ability to continue as a going concern               持续经营能力 S\M
+*:7  
acceptability                                     可接受性，可接受程度 dD351!-  
acceptable level of detection risk                     检查风险的可接受水平 [zJ|61^  
acceptance of engagement                       接受委托 do[w&`jw8  
accepting the engagement for the first time              首次接受委托 7TW&=(  
access to asset                                         对资产的接触 :P8X?C63W]  
according to                                     根据，依据，依照 B=}s7
$^  
account balance                                账户余额 6c6w w"  
account for                                       对……进行会计处理，核算；解释 {[pzqzL6  
accounting                                        会计，会计学 2`^M OGYk  
accounting advisory serve                        会计咨询服务 H
-iCaX
T  
accounting firm                                 会计师事务所 7u`:e,'  
accounting information                      会计信息，会计资料 H
#H[8#  
accounting period                             会计期间 GLp~SeF#  
accounting policies                                   会计政策 }IRD!  
accounting professional bodies                 会计职业组织，会计职业团体 .^xQtnq  
accounting records                                   会计记录 Vd;NT$S$  
accounting responsibility                           会计责任 qDS~|<Y5  
accounting service                             会计服务 A'aYH`j  
accounting standards                                会计准则 uOAd$;h@_Z  
Accounting Standards for Business Enterprises       企业会计准则 H0\',X  
accounting system                             会计系统 v%muno,  
accounting treatment                                会计处理 :sX4hZK=G  
accuracy                                    准确性，精确性 ^U9b )KA  
additional audit procedures                      追加审计程序 ;$vVYC  
addressee                                         收件人，收信人 )8E[xBaO  
Administration of State-owned Assets  (the～)     国有资产管理局 K BlJJH`z{  
administrative laws and regulations                 行政法规 ]T=o>%  
adverse impact                                 不利影响，负面影响 ':|E$@$W  
adverse opinion                                反对意见 Qk2*=BVh  
advisory group                                  咨询组，顾问组 d(YAH@  
agency fee                                        代理费，代理费用 *X!+wK-+   
aggregate                                          总计，合计为…… g;~$xXn  
alternation of document and record                 变造文件和记录 2WS Wfh  
alternative audit procedures                      替代审计程序，备选审计程序 l0PXU)>C  
amend                                              修改，修订 *|OUd7P:hU  
amortisation                                      摊销 %O9P|04]3  
analytical capacity                             分析能力 0DaKd<Scv  
analytical procedures                               分析性程序 0.wNa~_G|  
annual financial statements                        年度会计报表，年度财务报表 !{F\\D/  
appendix                                          附录，附表 4N)45@jk[  
applicable                                         适用的 JMfv|>=  
applicable laws and regulations                 适用的法规  _'K6S  
application systems                                  应用系统 =, 64Qbau  
apply consistently                              一贯地执行，一贯地实施 ^7Ebg5<  
appropriate                                       适当的，合适的； t(99m=9>  
征用，挪用 <9[>+X  
appropriate authorization                          适当的授权 _xM}*_<VP  
appropriateness of audit evidence                    审计证据的适当性 ]P2Wa   
approval                                    批准，核准 a+B3`6  
assertion                                    (会计报表上的)认定；确认 Q sPZ dC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ll ^I;o0  
asset                                                 资产，财产 8CUl |I ~  
asset restructuring                             资产重组 '#
Q\p6G&_  
assignment of duties                                 职责的划分 fskc'%x  
assistant                                     助理，助理人员 To;r#h  
associated company                                 联属公司，联营公司 x|*m ok  
association                                        联合，结合；协会，社团 NftR
2  
assumption                                       假设，假定 {>d\  
at a given date                                         在某一特定时日 &23{(]eO  
attestation                                         鉴证，公证 +.a->SZ5"  
attestation service                             鉴证服务 cS>xT cj  
audit adjustment                                审计调整 v<atic  
audit areas                                        审计领域 gWl49'S>+  
audit conclusion                                审计结论 gMPvzBpP  
audit effectiveness                             审计效果  n[7=  
audit efficiency                                  审计效率 brdY97s4  
audit engagement letter                      审计业务约定书 qhmA)AWG>  
audit evidence                                          审计证据 .X"\ Mg  
audit fee                                    审计费 L-|u=c-6  
audit files                                          审计档案 L, 3%}_  
audit findings                                     审计中发现的事项 /~+j[oB  
audit implementation stage                        审计实施阶段 }0F
u  
audit mark                                        审计标识 %O*)'ni  
audit materiality                                 审计重要性 ]x@36Ok)A  
audit method                                     审计方法 #Wt1Ph_;  
audit objective                                         审计目标，审计目的 )gG_K$08?  
audit of financial statements                      会计报表审计，财务报表审计 .G>6_n 3  
audit opinion                                     审计意见 AQs_(L
R  
audit period                                      被审计期间，被审计年度 Ku8qn\2"  
audit plan                                          审计计划 %.s"l6 W  
audit planning                                    编制审计计划，制定审计计划，审计计划 +L pMNnl6  
audit planning stage                                  审计计划阶段 [?n}?0  
audit procedure                                审计程序 zrV~7$HL  
audit programme                               审计程序表，具体审计计划 (kJ"M4*<F'  
audit report                                       审计报告 Lmc"qFzK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A[Vhy;xz  
audit report with a qualified opinion                 有保留意见的审计报告 Px`z$~*B:  
audit report with an adverse opinion                否定意见的审计报告 %`j2?rn  
audit report with dual dates                      双重日期审计报告 ~t^'4"K*  
audit reporting stage                                 审计报告阶段 (Zu8WyT2  
audit responsibility                                   审计责任 5xc-MkIRL  
audit results                                      审计结果 41o~5:&  
audit risk                                          审计风险 { pu .l4nk  
audit sampling                                          审计抽样 A"B[F#
  
audit sampling techniques                         审计抽样方法，审计抽样技术 6S?*z `v  
audit strategies                                  审计策略 ;CA7
\&L>  
audit summary                                         审计总结，审计小结 7.B]B,]  
audit team                                         审计小组 ?Q: KW  
audit test                                    审计测试 !qJ|`o Y  
audit trail                                          审计轨迹 vUgo)C#<  
audit work                                        审计工作 Cc` )P>L  
audit working paper                                 审计工作底稿 `BY&&Bv#?  
audited financial statement                        审计会计报表，已审计财务报表 I< Rai"  
Auditing Guidelines (the～)                      审计规范指南 **Q K}j[D  
auditing standards                             审计准则 I@YX-@&7  
audit-oriented working paper                          (审计)业务类工作底稿 Zc*gRC  
authorisation                                     授权 "3VMjF\  
authorisation of transaction                       交易的授权 v,mn=Q&9  
availability                                         可获得性 } mEsb?  
B si|b>R&Z  
balance                                      余额；差额；平衡 /-1 F9  
balance sheet                                    资产负债表 /qO?)p3gk  
bank                                                 银行 oW8 hC  
bank account                                    银行账户，银行户头 l}mzCIw%  
bank statement                                 银行对账单 [X=Ot#?u ~  
barter transaction                              易货交易，以物换物交易 qjd8Q  
basis of audit                                    审计依据 u9)<i]2  
basis of preparation                                (会计报表的)编制基础 VK?c='zg  
book of account                               账目，账簿 @W*Zrc1NF  
borrowing                                         借款，贷款，借债 wvNddu>@  
branch                                              分支，分支机构，分店 _z \PVTT  
brought forward                                (账户余额等的)承上年，承上期，承上页 u6BLhyS  
budget                                              预算 #zc{N"!  
building                                      建筑物；大楼 vq*)2.  
business conditions                                  业务情况，经营情况 }5sJd>u5^  
business licence                               (企业等的)营业执照 (Y?"L_pC  
business relation                                业务关系 V7i1BR8
G  
B$%7U><'  

呵呵，学下，谢谢分享