[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 @#wG)TA  
　　 Z@q1&}D!  
审计词汇英汉对照 iu{y.}?  
    !5 S#  
A 6~ET@"0uK  
I>MLI=[Kg  
*r>Y]VG;S  
ability to continue as a going concern               持续经营能力 wgSFL6Ei  
acceptability                                     可接受性，可接受程度 k1[`2k:Hk  
acceptable level of detection risk                     检查风险的可接受水平 hbXmIst  
acceptance of engagement                       接受委托 !@V]H  
accepting the engagement for the first time              首次接受委托 # l1*#Z  
access to asset                                         对资产的接触 ?r;F'%N=  
according to                                     根据，依据，依照 %~eu&\os  
account balance                                账户余额 , wk}[MF  
account for                                       对……进行会计处理，核算；解释 kU:Q&[/jzH  
accounting                                        会计，会计学 ^C,rN;mX'  
accounting advisory serve                        会计咨询服务 zRh)q,Dt  
accounting firm                                 会计师事务所 r0z8?
 
accounting information                      会计信息，会计资料 ]_ LAy  
accounting period                             会计期间 pDC`Fi  
accounting policies                                   会计政策 6T"
5,Q</h  
accounting professional bodies                 会计职业组织，会计职业团体 @V4nc 'o.  
accounting records                                   会计记录 >>=zkPy  
accounting responsibility                           会计责任 ,9OER!$y  
accounting service                             会计服务 x+sSmW  
accounting standards                                会计准则 ddYb=L+_b  
Accounting Standards for Business Enterprises       企业会计准则 :CM2kh"Iu  
accounting system                             会计系统 Z'AjeZyyE  
accounting treatment                                会计处理 6/a%%1c1  
accuracy                                    准确性，精确性 ({4?RtYm  
additional audit procedures                      追加审计程序 pJ?y  
addressee                                         收件人，收信人 a#0*#&?7@  
Administration of State-owned Assets  (the～)     国有资产管理局 Jcvp<  
administrative laws and regulations                 行政法规 ='#7yVVcs  
adverse impact                                 不利影响，负面影响 e{: -N  
adverse opinion                                反对意见 @$b7 eu  
advisory group                                  咨询组，顾问组 !ggHLZRlz  
agency fee                                        代理费，代理费用 1\jj3Y'i'  
aggregate                                          总计，合计为…… D<Z\6)|%I  
alternation of document and record                 变造文件和记录 p3%cb?G%w  
alternative audit procedures                      替代审计程序，备选审计程序 m=`V  
amend                                              修改，修订 wC1)\ld  
amortisation                                      摊销 ]<},[s  
analytical capacity                             分析能力 lz).=N}m  
analytical procedures                               分析性程序 H2_6m5[&,  
annual financial statements                        年度会计报表，年度财务报表 b^Do
[o}5  
appendix                                          附录，附表 j9 7c@  
applicable                                         适用的 X?8bb! g%Q  
applicable laws and regulations                 适用的法规 p=Qo92 NH  
application systems                                  应用系统 h#h)=;  
apply consistently                              一贯地执行，一贯地实施 8LtkP&Wx  
appropriate                                       适当的，合适的； m
7,"M~\pX  
征用，挪用 ?AQR\)P  
appropriate authorization                          适当的授权 -P]onD  
appropriateness of audit evidence                    审计证据的适当性 -z/>W+k  
approval                                    批准，核准 Dk~ JH9#  
assertion                                    (会计报表上的)认定；确认 `)jAdad-s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P\X$fD  
asset                                                 资产，财产 En+`ZcA\z  
asset restructuring                             资产重组 CfLPs)\ACm  
assignment of duties                                 职责的划分 n%dh|j2u  
assistant                                     助理，助理人员 &53LJlL Co  
associated company                                 联属公司，联营公司 9@(V !G  
association                                        联合，结合；协会，社团 c5Hm94,p  
assumption                                       假设，假定 Oi!uJofW  
at a given date                                         在某一特定时日 h>Nu
Qo*  
attestation                                         鉴证，公证 Jpe\  
attestation service                             鉴证服务 {Cw>T-`  
audit adjustment                                审计调整 X{5(i3?S  
audit areas                                        审计领域 a '<B0'  
audit conclusion                                审计结论 !"^//2N+,  
audit effectiveness                             审计效果 j&?@:Zg v  
audit efficiency                                  审计效率 %?`$#*f\%  
audit engagement letter                      审计业务约定书 M-f; ,>  
audit evidence                                          审计证据 2)`4(38  
audit fee                                    审计费 j|WN!!7  
audit files                                          审计档案 4H%Ai(F}_  
audit findings                                     审计中发现的事项 ^^*dHWHn<  
audit implementation stage                        审计实施阶段 6[%4Q[  
audit mark                                        审计标识 r/ LgmVRn  
audit materiality                                 审计重要性 (d5kD#.N  
audit method                                     审计方法 BG20R=p  
audit objective                                         审计目标，审计目的 \R#OJ=F  
audit of financial statements                      会计报表审计，财务报表审计 Pu]Pp`SP  
audit opinion                                     审计意见 rcMSso2  
audit period                                      被审计期间，被审计年度 [tz}H&  
audit plan                                          审计计划 i\k> 2df  
audit planning                                    编制审计计划，制定审计计划，审计计划 8z"*CJ@  
audit planning stage                                  审计计划阶段 #.W<[KZf  
audit procedure                                审计程序 IsiCHtY9  
audit programme                               审计程序表，具体审计计划 uHO>FM,  
audit report                                       审计报告 xcl8q:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4}HY= 0Um  
audit report with a qualified opinion                 有保留意见的审计报告 }W* q
 
audit report with an adverse opinion                否定意见的审计报告 +,ZQ( ZW  
audit report with dual dates                      双重日期审计报告 >BlF< d`X  
audit reporting stage                                 审计报告阶段 4T:@W C  
audit responsibility                                   审计责任 5F|oNI}$:  
audit results                                      审计结果 G8p6p6*  
audit risk                                          审计风险 )KD*G;<O]L  
audit sampling                                          审计抽样 p#(5 ;  
audit sampling techniques                         审计抽样方法，审计抽样技术 @ **]o  
audit strategies                                  审计策略 w97%5[-T  
audit summary                                         审计总结，审计小结 ],
ISWb  
audit team                                         审计小组 nx'D&,VX  
audit test                                    审计测试 f+W%X  
audit trail                                          审计轨迹 r5\|%5=J  
audit work                                        审计工作 CrI:TB>/"  
audit working paper                                 审计工作底稿 niJtgK:H^  
audited financial statement                        审计会计报表，已审计财务报表 Bgj^n{9x  
Auditing Guidelines (the～)                      审计规范指南 *5|q_K Pt  
auditing standards                             审计准则 ;JQ;LbEn  
audit-oriented working paper                          (审计)业务类工作底稿 p{4nWeH?B  
authorisation                                     授权 3rw<#t;v  
authorisation of transaction                       交易的授权 <2{-ey]  
availability                                         可获得性 Qc]Ki3ls  
B sDnXgCcS!  
balance                                      余额；差额；平衡 Z |CL:)h  
balance sheet                                    资产负债表 rOd~sa-H  
bank                                                 银行 N3g\X
  
bank account                                    银行账户，银行户头 0_faJjTbP;  
bank statement                                 银行对账单 K.K=\ Y2  
barter transaction                              易货交易，以物换物交易 hUGP3ExC*  
basis of audit                                    审计依据 f& >[$zh  
basis of preparation                                (会计报表的)编制基础 hV]]%zwR+  
book of account                               账目，账簿 1x~dsM;q  
borrowing                                         借款，贷款，借债 _B5v&#h(.  
branch                                              分支，分支机构，分店 m<uBRI*I  
brought forward                                (账户余额等的)承上年，承上期，承上页 o\;cXuh  
budget                                              预算 Sr?2~R0&  
building                                      建筑物；大楼 j>-O'CO
 
business conditions                                  业务情况，经营情况 +:?"P<'  
business licence                               (企业等的)营业执照 Pwg?a  
business relation                                业务关系 WvJidz?5  
XIJW$CY  

呵呵，学下，谢谢分享