[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 rSP_:}  
　　
d h^^G^  
审计词汇英汉对照 s,*c@1f?  
   w'7R4  
A lo&#(L+2  
EA<}[4#jS  
$\a5&1rl  
ability to continue as a going concern               持续经营能力 S06Hs~>Y  
acceptability                                     可接受性，可接受程度 1U\$iy8}  
acceptable level of detection risk                     检查风险的可接受水平 c:M$m3Cs?  
acceptance of engagement                       接受委托 ^]p  
accepting the engagement for the first time              首次接受委托 tGcya0R
L  
access to asset                                         对资产的接触 FZpKFsPx  
according to                                     根据，依据，依照 C.!_]Pxs  
account balance                                账户余额 Fr
Tg4  
account for                                       对……进行会计处理，核算；解释 d6 _C"r  
accounting                                        会计，会计学 o[6y+<'o  
accounting advisory serve                        会计咨询服务 ]"fsW 9s  
accounting firm                                 会计师事务所 BRG|Asg(  
accounting information                      会计信息，会计资料 @nV5.r0W}B  
accounting period                             会计期间 !$XHQLqF2  
accounting policies                                   会计政策 JbQZ!+  
accounting professional bodies                 会计职业组织，会计职业团体 _q>SE1j+W=  
accounting records                                   会计记录 ?Ce#BwQ>  
accounting responsibility                           会计责任 )E7 FA|  
accounting service                             会计服务 cJ}QXuuUv  
accounting standards                                会计准则 M"^K0 .  
Accounting Standards for Business Enterprises       企业会计准则 J_#R 87  
accounting system                             会计系统 ;@4H5p  
accounting treatment                                会计处理 zz$ q5[n  
accuracy                                    准确性，精确性 R -e
lIp  
additional audit procedures                      追加审计程序 h=RDO  
addressee                                         收件人，收信人 ,i`h x, Rg  
Administration of State-owned Assets  (the～)     国有资产管理局 \94j
rr  
administrative laws and regulations                 行政法规 MXAEX2xmme  
adverse impact                                 不利影响，负面影响 wod/&!)]A  
adverse opinion                                反对意见 {gy+3  
advisory group                                  咨询组，顾问组 T>]sQPg  
agency fee                                        代理费，代理费用 %I4zQiJ%  
aggregate                                          总计，合计为…… Nofu7xiDw[  
alternation of document and record                 变造文件和记录 J0<p4%Cf  
alternative audit procedures                      替代审计程序，备选审计程序 _p tP[SV^j  
amend                                              修改，修订 /nB'kg[h\  
amortisation                                      摊销 o#i ]"  
analytical capacity                             分析能力 Bmr<O!  
analytical procedures                               分析性程序 (RF>s.B<  
annual financial statements                        年度会计报表，年度财务报表 d;suACW  
appendix                                          附录，附表 /r$&]C:Fi  
applicable                                         适用的 r)l`  
applicable laws and regulations                 适用的法规 I ,FqN}  
application systems                                  应用系统 j64 4V|z  
apply consistently                              一贯地执行，一贯地实施 qJs[i>P[W  
appropriate                                       适当的，合适的； 9k2,3It  
征用，挪用 whkJpK(  
appropriate authorization                          适当的授权 ,a(O`##Bn  
appropriateness of audit evidence                    审计证据的适当性 s^C;>  
approval                                    批准，核准 mA{#]Yvf1  
assertion                                    (会计报表上的)认定；确认 A]y*so!)>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2)LX^?7 R  
asset                                                 资产，财产  Q9y*:  
asset restructuring                             资产重组 d?Y-;-|8Qh  
assignment of duties                                 职责的划分 J1 tDO?  
assistant                                     助理，助理人员 6&!l'[hU  
associated company                                 联属公司，联营公司 a?<?5  
association                                        联合，结合；协会，社团 N=ifIVc  
assumption                                       假设，假定 m4**>! I  
at a given date                                         在某一特定时日 !]DuZ=  
attestation                                         鉴证，公证 ,nE& Me&#J  
attestation service                             鉴证服务 ^e9aD9  
audit adjustment                                审计调整 5d 5t9+t  
audit areas                                        审计领域 Gp1EJ2d8  
audit conclusion                                审计结论 !UNNjBBP7  
audit effectiveness                             审计效果 5RhF+p4  
audit efficiency                                  审计效率 Xem| o&  
audit engagement letter                      审计业务约定书 D!l8l49hLu  
audit evidence                                          审计证据 G1
_Nd2w  
audit fee                                    审计费 T Oy7?;|=  
audit files                                          审计档案 rF8 hr  
audit findings                                     审计中发现的事项 |zMqJ.qu  
audit implementation stage                        审计实施阶段 {[3YJkrM  
audit mark                                        审计标识 NNX%Bq  
audit materiality                                 审计重要性 ER<eX4oU  
audit method                                     审计方法 [ -12]3  
audit objective                                         审计目标，审计目的 kMS5h~D[  
audit of financial statements                      会计报表审计，财务报表审计 o>u!CL<  
audit opinion                                     审计意见 syFI$rf _  
audit period                                      被审计期间，被审计年度 aJ-}  
audit plan                                          审计计划 UX}*X`{  
audit planning                                    编制审计计划，制定审计计划，审计计划 !GNXt4D  
audit planning stage                                  审计计划阶段 7 \/u&  
audit procedure                                审计程序 A+2oh3  
audit programme                               审计程序表，具体审计计划 (5(fd.m+_  
audit report                                       审计报告 AF[>fMI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /+P5)q TKL  
audit report with a qualified opinion                 有保留意见的审计报告 3:" &Z6t#  
audit report with an adverse opinion                否定意见的审计报告 `E;)`J8b  
audit report with dual dates                      双重日期审计报告 4<yK7x  
audit reporting stage                                 审计报告阶段 hT=f;6$  
audit responsibility                                   审计责任 ?Q:PPqQ  
audit results                                      审计结果 ((9YG  
audit risk                                          审计风险 syMm`/*/G-  
audit sampling                                          审计抽样 z@`@I  
audit sampling techniques                         审计抽样方法，审计抽样技术 62NkU)u  
audit strategies                                  审计策略 i@{*O@m  
audit summary                                         审计总结，审计小结 `r.N  
audit team                                         审计小组  7kM4Ei  
audit test                                    审计测试 u9@
b<  
audit trail                                          审计轨迹 X! 7Xg  
audit work                                        审计工作 {e6KJ@H6  
audit working paper                                 审计工作底稿 @YNGxg~*g  
audited financial statement                        审计会计报表，已审计财务报表 4(sttd_  
Auditing Guidelines (the～)                      审计规范指南 g 2#F _  
auditing standards                             审计准则 u2,H ]-  
audit-oriented working paper                          (审计)业务类工作底稿 a(!3Afi  
authorisation                                     授权 LH.%\TMN$  
authorisation of transaction                       交易的授权 1w)  fu  
availability                                         可获得性 O'Am RJ  
B k) 3s
?  
balance                                      余额；差额；平衡 cP('@K=p  
balance sheet                                    资产负债表 .r*#OUC  
bank                                                 银行 S]b xQa+  
bank account                                    银行账户，银行户头 |P~q/Wff  
bank statement                                 银行对账单 +yIL[D  
barter transaction                              易货交易，以物换物交易 }
(cY|  
basis of audit                                    审计依据 X iw@  
basis of preparation                                (会计报表的)编制基础 G)4SWu0<t  
book of account                               账目，账簿 Wa{%0inZ  
borrowing                                         借款，贷款，借债 PuU
*vs3  
branch                                              分支，分支机构，分店 XP4jZCt9  
brought forward                                (账户余额等的)承上年，承上期，承上页 2i"HqAB  
budget                                              预算 ~RCg.&[ou  
building                                      建筑物；大楼 ( w5f(4  
business conditions                                  业务情况，经营情况 [nC4/V+-  
business licence                               (企业等的)营业执照 *CT.G'bQX  
business relation                                业务关系 ef,F[-2^o  
y* rY~U#3  

呵呵，学下，谢谢分享