[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 "<,lqIqA;  
　　 /K=OsMl2b8  
审计词汇英汉对照 ,OE&e*1  
   _~kw^!p>Kr  
A 8 Rx@_  
E^F"$Z"N  
_`$Q6!Z)l  
ability to continue as a going concern               持续经营能力 v"*r %nCi  
acceptability                                     可接受性，可接受程度 X! d-"[  
acceptable level of detection risk                     检查风险的可接受水平 (gt\R}  
acceptance of engagement                       接受委托 wu <0or2  
accepting the engagement for the first time              首次接受委托 _v!7 |&
\  
access to asset                                         对资产的接触 A8{jEJ=)P  
according to                                     根据，依据，依照 aZ#FKp^8H  
account balance                                账户余额 VB |?S|<  
account for                                       对……进行会计处理，核算；解释
/MZ<vnN7f  
accounting                                        会计，会计学 crmQn ^4\  
accounting advisory serve                        会计咨询服务 -amo8V;2H  
accounting firm                                 会计师事务所 B#K gU&Loo  
accounting information                      会计信息，会计资料 (i "TF2U,<  
accounting period                             会计期间 M xTJgY  
accounting policies                                   会计政策 i~@gI5[k+  
accounting professional bodies                 会计职业组织，会计职业团体 ot0teNF  
accounting records                                   会计记录 3Y#Q'r?  
accounting responsibility                           会计责任 Mz@{_*2   
accounting service                             会计服务 !:{Qbv&T  
accounting standards                                会计准则 sh/,"b2!P  
Accounting Standards for Business Enterprises       企业会计准则 w $]G$e  
accounting system                             会计系统 =RoE=)1&-  
accounting treatment                                会计处理 7e_4sxg'(3  
accuracy                                    准确性，精确性 26V6Y2X  
additional audit procedures                      追加审计程序 r~b.tpH  
addressee                                         收件人，收信人 pPReo)  
Administration of State-owned Assets  (the～)     国有资产管理局 (zhZ}C,VF  
administrative laws and regulations                 行政法规 ;-db/$O  
adverse impact                                 不利影响，负面影响 _u]Z+H"  
adverse opinion                                反对意见
RdCGK?s  
advisory group                                  咨询组，顾问组 pb!2G/,.[  
agency fee                                        代理费，代理费用 \!ZA#7  
aggregate                                          总计，合计为…… Agcss20
.  
alternation of document and record                 变造文件和记录 Z+xk N  
alternative audit procedures                      替代审计程序，备选审计程序 b
(Y   
amend                                              修改，修订
z#{Y>.b  
amortisation                                      摊销 ZCCCuB  
analytical capacity                             分析能力 K1 f1T  
analytical procedures                               分析性程序 {`HbpM<=m]  
annual financial statements                        年度会计报表，年度财务报表 Np\
NStx2  
appendix                                          附录，附表 e=Ox
~2S  
applicable                                         适用的 '}cSBbl&/n  
applicable laws and regulations                 适用的法规 ZflB<cI  
application systems                                  应用系统 Ey@^gH ku\  
apply consistently                              一贯地执行，一贯地实施 :zW? O#aL-  
appropriate                                       适当的，合适的； Agd"m4!  
征用，挪用 '5}hm1,  
appropriate authorization                          适当的授权 Bg|d2,im  
appropriateness of audit evidence                    审计证据的适当性 FPc`J  
approval                                    批准，核准 175e:\Tw  
assertion                                    (会计报表上的)认定；确认 z~{08M7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wgz]R  
asset                                                 资产，财产 xQR/Xp!h  
asset restructuring                             资产重组 P|NGAd  
assignment of duties                                 职责的划分 8vx ca]DcV  
assistant                                     助理，助理人员 P@y)K!{Nk  
associated company                                 联属公司，联营公司 :3F[!y3b  
association                                        联合，结合；协会，社团 :tWkK$  
assumption                                       假设，假定 r^k+D<k[7  
at a given date                                         在某一特定时日 C eEhe  
attestation                                         鉴证，公证 PqspoH 0OI  
attestation service                             鉴证服务
+|C@B`h  
audit adjustment                                审计调整 O>E}Lu;|  
audit areas                                        审计领域 [I;C6p  
audit conclusion                                审计结论 'a(y]QG  
audit effectiveness                             审计效果 0>[]Da}  
audit efficiency                                  审计效率 uc9h}QJ*  
audit engagement letter                      审计业务约定书 VEV?$R7;  
audit evidence                                          审计证据 `.@udfog^0  
audit fee                                    审计费 4KH'S'eR  
audit files                                          审计档案 R3g)LnN  
audit findings                                     审计中发现的事项 BOpZ8p'eH1  
audit implementation stage                        审计实施阶段 % J\G[dl  
audit mark                                        审计标识 E8C8kH]  
audit materiality                                 审计重要性 @5d^ C  
audit method                                     审计方法 >{AE@@PB^  
audit objective                                         审计目标，审计目的 UD HOcb  
audit of financial statements                      会计报表审计，财务报表审计 `yR/M"u6T  
audit opinion                                     审计意见 @@ j\OR  
audit period                                      被审计期间，被审计年度 vhZXgp0X  
audit plan                                          审计计划 m9h<)D'>  
audit planning                                    编制审计计划，制定审计计划，审计计划 ll__A|JQ  
audit planning stage                                  审计计划阶段 [C!*7h  
audit procedure                                审计程序 4EYD 5  
audit programme                               审计程序表，具体审计计划 z/#,L!Z3  
audit report                                       审计报告 A}"|_&E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \LUW?@gLa  
audit report with a qualified opinion                 有保留意见的审计报告 "yymnIQ3u  
audit report with an adverse opinion                否定意见的审计报告 r?KRK?I
 
audit report with dual dates                      双重日期审计报告 M|nLD+d~8  
audit reporting stage                                 审计报告阶段 l#uF%;GDX  
audit responsibility                                   审计责任 =LGM[Z3$s  
audit results                                      审计结果 KXZG42w  
audit risk                                          审计风险 Z71_D  
audit sampling                                          审计抽样 (YJ2- X~  
audit sampling techniques                         审计抽样方法，审计抽样技术 c,#=In2  
audit strategies                                  审计策略 Zzlt^#KLx  
audit summary                                         审计总结，审计小结 ,b^Y8_ltoT  
audit team                                         审计小组 Ew4D';&;  
audit test                                    审计测试 \HxF?i "
 
audit trail                                          审计轨迹 FM%WMyb[  
audit work                                        审计工作 7(5d$W  
audit working paper                                 审计工作底稿 =nHkFi@D=t  
audited financial statement                        审计会计报表，已审计财务报表 ?121 as}z  
Auditing Guidelines (the～)                      审计规范指南 eP (*.  
auditing standards                             审计准则 H/t0#  
audit-oriented working paper                          (审计)业务类工作底稿 pZ $>Hh#  
authorisation                                     授权 h0-.9ym  
authorisation of transaction                       交易的授权 Wrbv<8}%c  
availability                                         可获得性 Ri"rT] '  
B Dj= {%  
balance                                      余额；差额；平衡 3 85qQppz  
balance sheet                                    资产负债表 Dhm;K$T  
bank                                                 银行 'h ?  
bank account                                    银行账户，银行户头 S%H"i y  
bank statement                                 银行对账单 $[_5:@T%N  
barter transaction                              易货交易，以物换物交易 iTevl>p!  
basis of audit                                    审计依据 O-0 5.  
basis of preparation                                (会计报表的)编制基础 _G`Q2hf"5  
book of account                               账目，账簿 [cFD\"gJAr  
borrowing                                         借款，贷款，借债 2cu2S"r  
branch                                              分支，分支机构，分店 zM8 jjB  
brought forward                                (账户余额等的)承上年，承上期，承上页 &R/-~w5  
budget                                              预算 ;7[DFlS\P  
building                                      建筑物；大楼 ,a WI&ve6  
business conditions                                  业务情况，经营情况 &n] v  
business licence                               (企业等的)营业执照 :bo2H[U+  
business relation                                业务关系 ` *hTx|!'  
o^5UHFxTCB  

呵呵，学下，谢谢分享