[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 v
2X>%  
　　 cBxBIC  
审计词汇英汉对照 ;IklS*p]  
   p'# (^  
A px`o.%`'  
t^N 92$|  
Ln~Z_!  
ability to continue as a going concern               持续经营能力 G's
>0  
acceptability                                     可接受性，可接受程度 i-6,r[<  
acceptable level of detection risk                     检查风险的可接受水平 <A
%}  
acceptance of engagement                       接受委托 ldEZ_g^  
accepting the engagement for the first time              首次接受委托 @y3u'Y,B  
access to asset                                         对资产的接触 gWlv;oq  
according to                                     根据，依据，依照 mc{gcZIm  
account balance                                账户余额 qIm?F>>@  
account for                                       对……进行会计处理，核算；解释 XQI.z7F  
accounting                                        会计，会计学 '<(S*&s  
accounting advisory serve                        会计咨询服务 /{|<3CEe  
accounting firm                                 会计师事务所 *Ru@F:   
accounting information                      会计信息，会计资料 \?n4d#=$o  
accounting period                             会计期间 2L=+z1%I  
accounting policies                                   会计政策 tCkKJ)m  
accounting professional bodies                 会计职业组织，会计职业团体 ^Rgm3?7  
accounting records                                   会计记录 EVovx7dr  
accounting responsibility                           会计责任 *R
M?SE6;  
accounting service                             会计服务 0I|IL]JL  
accounting standards                                会计准则 kzZdYiC  
Accounting Standards for Business Enterprises       企业会计准则 z&a%_ ]Q*  
accounting system                             会计系统 oH;0_!  
accounting treatment                                会计处理 m@Ziif-A  
accuracy                                    准确性，精确性 (``EBEn  
additional audit procedures                      追加审计程序 ?fO 2&)r  
addressee                                         收件人，收信人 eh`sfH  
Administration of State-owned Assets  (the～)     国有资产管理局 j/I^ \Ms  
administrative laws and regulations                 行政法规 z
5~{WAAI  
adverse impact                                 不利影响，负面影响 xLUgbql-  
adverse opinion                                反对意见 PQ}q5?N  
advisory group                                  咨询组，顾问组 xR9<I:^&  
agency fee                                        代理费，代理费用 /qf2LO'+  
aggregate                                          总计，合计为…… .#py5&`%  
alternation of document and record                 变造文件和记录 `R}q&|o7<  
alternative audit procedures                      替代审计程序，备选审计程序 +4[L_  
amend                                              修改，修订 >.P/fnvJ  
amortisation                                      摊销 &4g]#A>@  
analytical capacity                             分析能力 Mi|PhDXMh  
analytical procedures                               分析性程序 f7y a0%N  
annual financial statements                        年度会计报表，年度财务报表 aSu6SU  
appendix                                          附录，附表 BQ&G7
V  
applicable                                         适用的 IU f1N+-z  
applicable laws and regulations                 适用的法规 ?]JTrv"zp  
application systems                                  应用系统 T#L/HD  
apply consistently                              一贯地执行，一贯地实施 1e Wl:S}  
appropriate                                       适当的，合适的； AsBep  
征用，挪用 RbexsBq  
appropriate authorization                          适当的授权 (%\vp**F  
appropriateness of audit evidence                    审计证据的适当性 fn
6;  
approval                                    批准，核准 RR*eq.;  
assertion                                    (会计报表上的)认定；确认 Q> Lh.U,{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Pfy2PpA  
asset                                                 资产，财产 N>Dr z  
asset restructuring                             资产重组 u}zCcWP|L  
assignment of duties                                 职责的划分 +/">]QJ   
assistant                                     助理，助理人员 V$D+Joj
 
associated company                                 联属公司，联营公司 &&(^;+  
association                                        联合，结合；协会，社团 (}$pf6s  
assumption                                       假设，假定 @S69u s}  
at a given date                                         在某一特定时日 O$'BJKj-4  
attestation                                         鉴证，公证 x1g0_&F  
attestation service                             鉴证服务 )qgcz<p?W  
audit adjustment                                审计调整 Gp0B^^H$  
audit areas                                        审计领域 v() wngn  
audit conclusion                                审计结论 0nz=whS{  
audit effectiveness                             审计效果 `WjRb  
audit efficiency                                  审计效率 RnvPqNs  
audit engagement letter                      审计业务约定书 E?L^
L3s  
audit evidence                                          审计证据 i|- 
6  
audit fee                                    审计费 3^ct;gz  
audit files                                          审计档案 L4fM?{Ic:s  
audit findings                                     审计中发现的事项 g{t)I0xm  
audit implementation stage                        审计实施阶段 d0@&2hO  
audit mark                                        审计标识 J%_m`?  
audit materiality                                 审计重要性 +<
\)b(  
audit method                                     审计方法 pZpAb+  
audit objective                                         审计目标，审计目的 4 _*^~w  
audit of financial statements                      会计报表审计，财务报表审计 m7GM1[?r  
audit opinion                                     审计意见 xq U@87[_  
audit period                                      被审计期间，被审计年度 3M5+!H  
audit plan                                          审计计划 *]L(,_:"  
audit planning                                    编制审计计划，制定审计计划，审计计划 TLBIM  
audit planning stage                                  审计计划阶段 )<fa1Gz#^  
audit procedure                                审计程序 0E6>PE;  
audit programme                               审计程序表，具体审计计划 [Pn(d[$z  
audit report                                       审计报告 v-(Ry<fT9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z0@{5e$#Y  
audit report with a qualified opinion                 有保留意见的审计报告 [?dsS$Y3  
audit report with an adverse opinion                否定意见的审计报告 q%G"P*g$(  
audit report with dual dates                      双重日期审计报告 G
Fq,Ca~  
audit reporting stage                                 审计报告阶段 /(iq^  
audit responsibility                                   审计责任 =Nyq1~   
audit results                                      审计结果 P^wDt14>  
audit risk                                          审计风险 X?2ub/Nr#Y  
audit sampling                                          审计抽样 {LwV&u(  
audit sampling techniques                         审计抽样方法，审计抽样技术 EWI2qaSnO  
audit strategies                                  审计策略 EWcqMD]4u  
audit summary                                         审计总结，审计小结 XZ|%9#6  
audit team                                         审计小组 rA=iBb3`  
audit test                                    审计测试 oS2L"#  
audit trail                                          审计轨迹 Cb`2"mpWS  
audit work                                        审计工作 cph&\ V2jt  
audit working paper                                 审计工作底稿 ;x]CaG)f  
audited financial statement                        审计会计报表，已审计财务报表 GmjTxNU@  
Auditing Guidelines (the～)                      审计规范指南 ?h7,q*rxk  
auditing standards                             审计准则 m$ubx I)  
audit-oriented working paper                          (审计)业务类工作底稿 kjS9?>i  
authorisation                                     授权 JO|%Vpco  
authorisation of transaction                       交易的授权 /h.hFM/  
availability                                         可获得性 vpnOc2 -  
B )~u<u:N  
balance                                      余额；差额；平衡 _4Cia i2Ql  
balance sheet                                    资产负债表 lQkCA-  
bank                                                 银行 uR;m<wPH,f  
bank account                                    银行账户，银行户头 2YS1%<-g*  
bank statement                                 银行对账单 vtm?x,h  
barter transaction                              易货交易，以物换物交易 R#K,/b%SV  
basis of audit                                    审计依据 vs*Q
{  
basis of preparation                                (会计报表的)编制基础 ;,OZ8g)LH  
book of account                               账目，账簿 X:0-FCT;\  
borrowing                                         借款，贷款，借债 j'2:z#  
branch                                              分支，分支机构，分店 pGwBhZnb>  
brought forward                                (账户余额等的)承上年，承上期，承上页 bL6, fUS  
budget                                              预算 AW6"1(D  
building                                      建筑物；大楼 3Z taj^v  
business conditions                                  业务情况，经营情况 d=*&=r0!C{  
business licence                               (企业等的)营业执照 y3^>a5z!x  
business relation                                业务关系 u{Rgk:bn  
D^\gU-8M  

呵呵，学下，谢谢分享