[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 '0_j{ig  
　　 '
)u5l  
审计词汇英汉对照 hi3sOK*r;<  
   sE%<"h\_0  
A gAr`hXO  
&Ky 
u@Tt  
yw*mA1v  
ability to continue as a going concern               持续经营能力 >4|c7z4  
acceptability                                     可接受性，可接受程度 B=gsd0^]  
acceptable level of detection risk                     检查风险的可接受水平 NrJ_6sjF0g  
acceptance of engagement                       接受委托 ^/DII`A  
accepting the engagement for the first time              首次接受委托 +r-dr>&H@  
access to asset                                         对资产的接触 wsJ%* eYf  
according to                                     根据，依据，依照 N;x<| %peL  
account balance                                账户余额 oWx_O-_._  
account for                                       对……进行会计处理，核算；解释 EAD0<I<>  
accounting                                        会计，会计学 % L >#  
accounting advisory serve                        会计咨询服务 :(l $^ M  
accounting firm                                 会计师事务所 Y1fy2\<'  
accounting information                      会计信息，会计资料 Hw?2XDv j  
accounting period                             会计期间 Clt5  
accounting policies                                   会计政策 4P 4 Fo1  
accounting professional bodies                 会计职业组织，会计职业团体 W%>i$:Qq  
accounting records                                   会计记录 {7=WU4$  
accounting responsibility                           会计责任 5i4V5N>3  
accounting service                             会计服务 ."IJmv  
accounting standards                                会计准则 k'@7ZH  
Accounting Standards for Business Enterprises       企业会计准则 gv#c~cX]  
accounting system                             会计系统 :>P4L,Da]  
accounting treatment                                会计处理 .|-l+  
accuracy                                    准确性，精确性 8R\>FNk;  
additional audit procedures                      追加审计程序 *^@#X-NG  
addressee                                         收件人，收信人 RGl=7^M  
Administration of State-owned Assets  (the～)     国有资产管理局 Y^f94s:2S  
administrative laws and regulations                 行政法规 ~_u*\]-  
adverse impact                                 不利影响，负面影响 "?.'{,Q  
adverse opinion                                反对意见 *2,e=tY>  
advisory group                                  咨询组，顾问组 X-)RU?  
agency fee                                        代理费，代理费用 wC(vr.,F  
aggregate                                          总计，合计为…… t;.^K\S4  
alternation of document and record                 变造文件和记录 RIy5ww}3|  
alternative audit procedures                      替代审计程序，备选审计程序 {Ax) [<i  
amend                                              修改，修订 29Gwv  
amortisation                                      摊销 :DdBn.  
analytical capacity                             分析能力 CxbSj,  
analytical procedures                               分析性程序 G$;] ?g  
annual financial statements                        年度会计报表，年度财务报表 )-+\M_JK5  
appendix                                          附录，附表 K\{b!Cfr^  
applicable                                         适用的 HzRX$IKB3(  
applicable laws and regulations                 适用的法规 ""1#bs{n  
application systems                                  应用系统 }+91s'/c  
apply consistently                              一贯地执行，一贯地实施 aho'|%y)  
appropriate                                       适当的，合适的； t&GA6ML#s  
征用，挪用 hrs#ZZ:E  
appropriate authorization                          适当的授权 &1
z)fD2  
appropriateness of audit evidence                    审计证据的适当性 `fBG~NDw  
approval                                    批准，核准 ;wij}y-6  
assertion                                    (会计报表上的)认定；确认 mje<d"bW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q2x|%HRF  
asset                                                 资产，财产 (Wd_G-da  
asset restructuring                             资产重组 r]A"Og_U  
assignment of duties                                 职责的划分 DtzA$|Q}  
assistant                                     助理，助理人员 p?+lAbe6H  
associated company                                 联属公司，联营公司 RAIVdQ}.Z  
association                                        联合，结合；协会，社团 L`9TB"0R+  
assumption                                       假设，假定 <y@,3DD3A9  
at a given date                                         在某一特定时日 8tb6 gZz  
attestation                                         鉴证，公证 m#oh?@0}  
attestation service                             鉴证服务 3iE
-6udCS  
audit adjustment                                审计调整 $[Tt#CJw  
audit areas                                        审计领域 r<;l{7lY_  
audit conclusion                                审计结论 4$yV
%[j  
audit effectiveness                             审计效果 9[cp7
Rcb  
audit efficiency                                  审计效率 ^)&Ly_xrU  
audit engagement letter                      审计业务约定书 i 8l./Yt/  
audit evidence                                          审计证据 -Y*VgoK%  
audit fee                                    审计费 j*uXB^4  
audit files                                          审计档案 $/u1chf  
audit findings                                     审计中发现的事项 )!tCC-Cr  
audit implementation stage                        审计实施阶段 M]}l^m>L  
audit mark                                        审计标识 6!P`XTTE  
audit materiality                                 审计重要性 KK?Zm_  
audit method                                     审计方法 CY34X2F  
audit objective                                         审计目标，审计目的 pv$mZi4i  
audit of financial statements                      会计报表审计，财务报表审计 b,nn&B5@{  
audit opinion                                     审计意见 gks ==|s.  
audit period                                      被审计期间，被审计年度 tbtI1"$  
audit plan                                          审计计划 !CVuw  
audit planning                                    编制审计计划，制定审计计划，审计计划 "mP&8y9F  
audit planning stage                                  审计计划阶段 z< z*Wz  
audit procedure                                审计程序 #@9)h  
audit programme                               审计程序表，具体审计计划 ]b3/Es+  
audit report                                       审计报告 U
1OFDXHG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R)ERxz#  
audit report with a qualified opinion                 有保留意见的审计报告 94\t1fE  
audit report with an adverse opinion                否定意见的审计报告 @.'z* |z  
audit report with dual dates                      双重日期审计报告 )FRM_$t  
audit reporting stage                                 审计报告阶段 >DHp*$y  
audit responsibility                                   审计责任 YRPm^kW  
audit results                                      审计结果 MWiMUTZg3  
audit risk                                          审计风险 {J (R  
audit sampling                                          审计抽样 CJJD@=  
audit sampling techniques                         审计抽样方法，审计抽样技术 WzjL-a(  
audit strategies                                  审计策略
!<&m]K  
audit summary                                         审计总结，审计小结 nSS>\$  
audit team                                         审计小组 oBr.S_Qe  
audit test                                    审计测试 #O "  
audit trail                                          审计轨迹 g& k58{e  
audit work                                        审计工作 Frk c
O  
audit working paper                                 审计工作底稿 S=' wJ@?;
 
audited financial statement                        审计会计报表，已审计财务报表 rz6uDJ"  
Auditing Guidelines (the～)                      审计规范指南 zrs<#8!Y_!  
auditing standards                             审计准则 %?bcT[|3  
audit-oriented working paper                          (审计)业务类工作底稿 syv$XeG=}  
authorisation                                     授权 Z%m-HE:k  
authorisation of transaction                       交易的授权 !YiuwFt  
availability                                         可获得性 vv6?V#{  
B h{k_6ym  
balance                                      余额；差额；平衡 %JtbRs(~q  
balance sheet                                    资产负债表 @9Q2$  
bank                                                 银行 [8"ojhdV  
bank account                                    银行账户，银行户头 9Y/L?km_(  
bank statement                                 银行对账单  B$^7h!  
barter transaction                              易货交易，以物换物交易 .-0%6] cFD  
basis of audit                                    审计依据 IS BV%^la|  
basis of preparation                                (会计报表的)编制基础 _d@=n
K)  
book of account                               账目，账簿 Y>BP?l  
borrowing                                         借款，贷款，借债 %K(0W8&  
branch                                              分支，分支机构，分店 V >Hf9sZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 NBjeHtT  
budget                                              预算 9AHSs,.t  
building                                      建筑物；大楼 q]\X~ 9#  
business conditions                                  业务情况，经营情况 pQMtj0(y  
business licence                               (企业等的)营业执照 B<7/,d'  
business relation                                业务关系 EATu KLP\  
'xnnLCm.
 

呵呵，学下，谢谢分享