[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]27+/a$c  
　　 l@YpgyqaL  
审计词汇英汉对照 <`m.Vbvm"  
   'C*NyHc  
A P^LOrLmo8  
k .l,>s`!  
=
U".L  
ability to continue as a going concern               持续经营能力 egi?Qg  
acceptability                                     可接受性，可接受程度 E]Hl&t/}  
acceptable level of detection risk                     检查风险的可接受水平 !ZV#~t:)  
acceptance of engagement                       接受委托 am05>c9  
accepting the engagement for the first time              首次接受委托 (;h]'I@  
access to asset                                         对资产的接触 Dl/_jM  
according to                                     根据，依据，依照 p:ST$1 K  
account balance                                账户余额 cw<DM%p  
account for                                       对……进行会计处理，核算；解释
_.06^5o  
accounting                                        会计，会计学 V2]S{!p}k  
accounting advisory serve                        会计咨询服务 @;,O V&XYn  
accounting firm                                 会计师事务所 *id|za
|:k  
accounting information                      会计信息，会计资料 C5R DP~au  
accounting period                             会计期间 c\4n7m,y  
accounting policies                                   会计政策 (*fsv g~  
accounting professional bodies                 会计职业组织，会计职业团体 @+X}O/74  
accounting records                                   会计记录 %dT%r=%Y  
accounting responsibility                           会计责任 +msHQk5#$m  
accounting service                             会计服务 25ZGuM  
accounting standards                                会计准则 /9w}[y*E  
Accounting Standards for Business Enterprises       企业会计准则 O x$|ZEh  
accounting system                             会计系统 JkxS1  
accounting treatment                                会计处理 khv!\^&DD  
accuracy                                    准确性，精确性 3Ob"r`  
additional audit procedures                      追加审计程序 4+k:j=x  
addressee                                         收件人，收信人 #1b
gV  
Administration of State-owned Assets  (the～)     国有资产管理局 ^]R0d3
?>\  
administrative laws and regulations                 行政法规 -6tF   
adverse impact                                 不利影响，负面影响 #!D5DK
@+  
adverse opinion                                反对意见 Z|?XQ-R5  
advisory group                                  咨询组，顾问组 -X}R(.}x  
agency fee                                        代理费，代理费用 l*m|b""].u  
aggregate                                          总计，合计为……  B-gr2-  
alternation of document and record                 变造文件和记录 S~Hj. d4/  
alternative audit procedures                      替代审计程序，备选审计程序 "\=_
- `  
amend                                              修改，修订 #*]= %-A  
amortisation                                      摊销 (P>vI'  
analytical capacity                             分析能力 N8{>M,  
analytical procedures                               分析性程序 KnFbRhu[  
annual financial statements                        年度会计报表，年度财务报表 X*yl%V  
appendix                                          附录，附表 >SGSn/AJi  
applicable                                         适用的 |B`tRq  
applicable laws and regulations                 适用的法规 (_08?cN  
application systems                                  应用系统 +{w&ksk  
apply consistently                              一贯地执行，一贯地实施 tQ}gBE63  
appropriate                                       适当的，合适的； YaT07X
.(b  
征用，挪用 Cp* n2  
appropriate authorization                          适当的授权 2$ rq  
appropriateness of audit evidence                    审计证据的适当性 68!fcK  
approval                                    批准，核准 r4lG 5d
V  
assertion                                    (会计报表上的)认定；确认 5~X%*_[],  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bm7GU
`j"  
asset                                                 资产，财产 3U`.:w`  
asset restructuring                             资产重组 rh l5r"%  
assignment of duties                                 职责的划分 7A|jnm  
assistant                                     助理，助理人员 (~GFd7  
associated company                                 联属公司，联营公司 QaO`:wJj  
association                                        联合，结合；协会，社团 Z7/dRc   
assumption                                       假设，假定 W*m[t&;  
at a given date                                         在某一特定时日 bcs!4  
attestation                                         鉴证，公证 w8i!Qi#y5D  
attestation service                             鉴证服务 
<Gw<(M  
audit adjustment                                审计调整 YC_^jRB8n  
audit areas                                        审计领域 HKkf+)%)x  
audit conclusion                                审计结论 D.6dPzu`  
audit effectiveness                             审计效果 p o`$^TB^+  
audit efficiency                                  审计效率 KV*:,>  
audit engagement letter                      审计业务约定书 1 X*T219o  
audit evidence                                          审计证据 [s2V-'2  
audit fee                                    审计费 }BrE|'.j'  
audit files                                          审计档案 -!cAr <  
audit findings                                     审计中发现的事项 Q ? t  
audit implementation stage                        审计实施阶段 `[&2K@u  
audit mark                                        审计标识 kk'w@Sn.(  
audit materiality                                 审计重要性 >i%w'uU  
audit method                                     审计方法 .[fz x`  
audit objective                                         审计目标，审计目的 QO.gt*"  
audit of financial statements                      会计报表审计，财务报表审计 H=#Jg;_w  
audit opinion                                     审计意见 72zuI4&  
audit period                                      被审计期间，被审计年度 +_dYfux  
audit plan                                          审计计划 0?xiGSZV  
audit planning                                    编制审计计划，制定审计计划，审计计划 F/SsiUBS  
audit planning stage                                  审计计划阶段 RKkI/Z0  
audit procedure                                审计程序 %6'D!H?d  
audit programme                               审计程序表，具体审计计划 =7Vl{>*1N  
audit report                                       审计报告 61 /zrMPn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d6EY'*0  
audit report with a qualified opinion                 有保留意见的审计报告 &>l8SlC?  
audit report with an adverse opinion                否定意见的审计报告 B?yt%f1  
audit report with dual dates                      双重日期审计报告 rb'GveW[  
audit reporting stage                                 审计报告阶段 B7MW" y  
audit responsibility                                   审计责任 *h:EE6|  
audit results                                      审计结果 _%vqBr*   
audit risk                                          审计风险 p8dn-4  
audit sampling                                          审计抽样 eF^"{a3b  
audit sampling techniques                         审计抽样方法，审计抽样技术 Td1ba^J  
audit strategies                                  审计策略 zD;] sk4  
audit summary                                         审计总结，审计小结 E$Pjp oQTf  
audit team                                         审计小组 jYX9;C;J  
audit test                                    审计测试 c/Yi0Rl)  
audit trail                                          审计轨迹 7$W;4!BN*  
audit work                                        审计工作 dJ:x1j  
audit working paper                                 审计工作底稿 vGwD~R  
audited financial statement                        审计会计报表，已审计财务报表 #L:P R>  
Auditing Guidelines (the～)                      审计规范指南 /2Lo{v=0[  
auditing standards                             审计准则 6QXQ<ah"  
audit-oriented working paper                          (审计)业务类工作底稿 m`IQ+,e  
authorisation                                     授权 N%A`rY}u  
authorisation of transaction                       交易的授权 m8j-lNu  
availability                                         可获得性 o`mIi  
B ;nKH m  
balance                                      余额；差额；平衡 F}(Q
K O*  
balance sheet                                    资产负债表 n qLAby_  
bank                                                 银行 (Q8?)  
bank account                                    银行账户，银行户头 S<!_ uq  
bank statement                                 银行对账单 !5%5]9'n@*  
barter transaction                              易货交易，以物换物交易 Gj19KQ1G  
basis of audit                                    审计依据 }K80G~O2<  
basis of preparation                                (会计报表的)编制基础 #2R%H.*t  
book of account                               账目，账簿 ;c- ]bhBB  
borrowing                                         借款，贷款，借债 Z#
6~N
/b  
branch                                              分支，分支机构，分店 | 58!A]  
brought forward                                (账户余额等的)承上年，承上期，承上页 C<t'f(4s`u  
budget                                              预算 rk,1am:cg  
building                                      建筑物；大楼 )YMlFzYr  
business conditions                                  业务情况，经营情况 VNrO(j DUv  
business licence                               (企业等的)营业执照 O| J`~Lk  
business relation                                业务关系 cia-OVX  
Cz@FZb8  

呵呵，学下，谢谢分享