[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 /ZX}Nc g  
　　 X|dlt{Gf   
审计词汇英汉对照 vx =&QavL  
   2?C)&  
A ]Wup/o  
0GwR~Z}Z  
mH(:?_KrS-  
ability to continue as a going concern               持续经营能力 $4\j]RE!  
acceptability                                     可接受性，可接受程度 UMi~14& ;  
acceptable level of detection risk                     检查风险的可接受水平 Gv&V|7-f0  
acceptance of engagement                       接受委托 g)-te+
?6  
accepting the engagement for the first time              首次接受委托 "+c-pO`Wg  
access to asset                                         对资产的接触 Xw1*
(ffk  
according to                                     根据，依据，依照 F4QVAOM]U  
account balance                                账户余额 :FF=a3/"6  
account for                                       对……进行会计处理，核算；解释 tbr=aY$jY  
accounting                                        会计，会计学 e-;}3
66}  
accounting advisory serve                        会计咨询服务 `[A];]  
accounting firm                                 会计师事务所 (Ldi|jL  
accounting information                      会计信息，会计资料 kZ ~~/?B  
accounting period                             会计期间 ib m4fa  
accounting policies                                   会计政策 7zMr:JmV  
accounting professional bodies                 会计职业组织，会计职业团体 :RYTL'hes  
accounting records                                   会计记录 ceA9){  
accounting responsibility                           会计责任 SbZ6t$"  
accounting service                             会计服务 \8tsDG(1 '  
accounting standards                                会计准则 ]~-r}`]  
Accounting Standards for Business Enterprises       企业会计准则 !D6]J
PX  
accounting system                             会计系统 DG/Pb)%Y  
accounting treatment                                会计处理 f$( e\++  
accuracy                                    准确性，精确性 ooGM$U  
additional audit procedures                      追加审计程序 xw%0>K[  
addressee                                         收件人，收信人 7)m9"InDI  
Administration of State-owned Assets  (the～)     国有资产管理局 al0L&z\  
administrative laws and regulations                 行政法规 XW9!p.*.U  
adverse impact                                 不利影响，负面影响 A&{Nh` q
 
adverse opinion                                反对意见 2%1hdA<  
advisory group                                  咨询组，顾问组 [Q
TV9  
agency fee                                        代理费，代理费用 ?2a$*(  
aggregate                                          总计，合计为…… INf&4!&h  
alternation of document and record                 变造文件和记录 Gb yJ:  
alternative audit procedures                      替代审计程序，备选审计程序 ESs\O?nO  
amend                                              修改，修订 Vl]>u+YqE  
amortisation                                      摊销 #$vEGY}1  
analytical capacity                             分析能力 Rcv9mj]l  
analytical procedures                               分析性程序 9F
lb|G%  
annual financial statements                        年度会计报表，年度财务报表 DIvHvFss  
appendix                                          附录，附表 a.'*G6~Qgw  
applicable                                         适用的
c> af  
applicable laws and regulations                 适用的法规 0x7'^Z>-oe  
application systems                                  应用系统 3T 9j@N77  
apply consistently                              一贯地执行，一贯地实施 !k%#R4*>  
appropriate                                       适当的，合适的； [lAp62i5  
征用，挪用 Cw%{G'O  
appropriate authorization                          适当的授权 Ru XC(qcq  
appropriateness of audit evidence                    审计证据的适当性 g`^x@rj`E  
approval                                    批准，核准 .hiSw  
assertion                                    (会计报表上的)认定；确认 tkhCw/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5f/`Q   
asset                                                 资产，财产 e)ZUO_Q$  
asset restructuring                             资产重组 D$N/FJ8|G  
assignment of duties                                 职责的划分 'yth'[  
assistant                                     助理，助理人员 j|n R"!  
associated company                                 联属公司，联营公司  hph4`{T  
association                                        联合，结合；协会，社团 %\DX#.  
assumption                                       假设，假定 +"(jjxJm  
at a given date                                         在某一特定时日 uEYt E7  
attestation                                         鉴证，公证 l,:F  
attestation service                             鉴证服务 x"(KBEK~  
audit adjustment                                审计调整 *VeRVaBl  
audit areas                                        审计领域 `6YN3XS  
audit conclusion                                审计结论 z2c6T.1M  
audit effectiveness                             审计效果 {$r[5%L\H  
audit efficiency                                  审计效率 ;=@0'xPEa-  
audit engagement letter                      审计业务约定书 b[yiq$K/  
audit evidence                                          审计证据 BHw, 4#F1;  
audit fee                                    审计费 n(Uyz`qE  
audit files                                          审计档案 h~26W Lf.  
audit findings                                     审计中发现的事项 :EH=_"  
audit implementation stage                        审计实施阶段 t Pf40`@  
audit mark                                        审计标识 fh{`Mz,o  
audit materiality                                 审计重要性 Ie^l~G
b  
audit method                                     审计方法 :LTN!jj  
audit objective                                         审计目标，审计目的 _|]x2xb)  
audit of financial statements                      会计报表审计，财务报表审计 &{RDM~  
audit opinion                                     审计意见 ccnK#fn v  
audit period                                      被审计期间，被审计年度 C>~TI,5a3  
audit plan                                          审计计划 K#xvu1U  
audit planning                                    编制审计计划，制定审计计划，审计计划 fV:83|eQ  
audit planning stage                                  审计计划阶段 i?gSC<a  
audit procedure                                审计程序 @KA4N`  
audit programme                               审计程序表，具体审计计划 eq"]%s  
audit report                                       审计报告 nie%eC&U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RyNs6  
audit report with a qualified opinion                 有保留意见的审计报告 fatf*}eln  
audit report with an adverse opinion                否定意见的审计报告 Bf:Q2slqI  
audit report with dual dates                      双重日期审计报告 HqTjl4
ai  
audit reporting stage                                 审计报告阶段 W`&hp6Jq  
audit responsibility                                   审计责任 P&q7|ST%N  
audit results                                      审计结果  9 akH  
audit risk                                          审计风险 U3kyraj  
audit sampling                                          审计抽样 4sM.C9W  
audit sampling techniques                         审计抽样方法，审计抽样技术 }i2V.tVB-  
audit strategies                                  审计策略 fQ98(+6  
audit summary                                         审计总结，审计小结 H:G1BZjq  
audit team                                         审计小组 , dp0;nkr  
audit test                                    审计测试 xCKRxF  
audit trail                                          审计轨迹 X@f}Q`{Ymj  
audit work                                        审计工作 GF WA>5n'  
audit working paper                                 审计工作底稿 smLQS+UE  
audited financial statement                        审计会计报表，已审计财务报表 T)CP2U  
Auditing Guidelines (the～)                      审计规范指南 Ve=b16H  
auditing standards                             审计准则 tjnIN?YT  
audit-oriented working paper                          (审计)业务类工作底稿 I0a<%;JJW  
authorisation                                     授权 c)tfAD(N8x  
authorisation of transaction                       交易的授权 Wl Sm  
availability                                         可获得性 njw|JnDv  
B ETLD$=iS  
balance                                      余额；差额；平衡 c"Sq~X  
balance sheet                                    资产负债表 !by\9  ?n  
bank                                                 银行 8Eq7Sa  
bank account                                    银行账户，银行户头 !Uc T RI  
bank statement                                 银行对账单 =2 kG%9  
barter transaction                              易货交易，以物换物交易 \;-|-8Q  
basis of audit                                    审计依据 ty`DJO=Omj  
basis of preparation                                (会计报表的)编制基础 05k0n E  
book of account                               账目，账簿 N&pCx&  
borrowing                                         借款，贷款，借债 ,(4K4pN  
branch                                              分支，分支机构，分店 o]:9')5^  
brought forward                                (账户余额等的)承上年，承上期，承上页 v}x&?fU `  
budget                                              预算 '{`$#@a.  
building                                      建筑物；大楼 Wm3X[?V  
business conditions                                  业务情况，经营情况 C $JmzrE  
business licence                               (企业等的)营业执照 ERt{H3eCcJ  
business relation                                业务关系 gdoLyxQ  
_[y/Y\{I  

呵呵，学下，谢谢分享