[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 9@?|rje9  
　　 ~]24">VZf  
审计词汇英汉对照 L{ GlDoFk  
   7yJE+o'  
A {H>Tv,v|  
q6hH]Q>w*  
2kOaKH[(q  
ability to continue as a going concern               持续经营能力 GDs/U1[*  
acceptability                                     可接受性，可接受程度  c_,pd  
acceptable level of detection risk                     检查风险的可接受水平 \Unawv~  
acceptance of engagement                       接受委托 W6`_lGTj  
accepting the engagement for the first time              首次接受委托 nTw:BU4jd  
access to asset                                         对资产的接触 mML B?I  
according to                                     根据，依据，依照 me F.  
account balance                                账户余额 9ei<ou_s  
account for                                       对……进行会计处理，核算；解释 ;dtA-EfOZ  
accounting                                        会计，会计学 N A_8<B^  
accounting advisory serve                        会计咨询服务 mKE'l'9A_  
accounting firm                                 会计师事务所 Unansk  
accounting information                      会计信息，会计资料
z:N?T0b(  
accounting period                             会计期间 aK(e%Ed t"  
accounting policies                                   会计政策 ?%%vQ?  
accounting professional bodies                 会计职业组织，会计职业团体 Q);}1'c  
accounting records                                   会计记录 J7`;l6+Gb  
accounting responsibility                           会计责任 +3M1^:  
accounting service                             会计服务 {u0sbb(  
accounting standards                                会计准则 5!wjYQt3  
Accounting Standards for Business Enterprises       企业会计准则 )iVuac]E++  
accounting system                             会计系统 DZ $O%  
accounting treatment                                会计处理 )Jw$&%/{1  
accuracy                                    准确性，精确性 6;@:/kl t  
additional audit procedures                      追加审计程序 &4%78K\  
addressee                                         收件人，收信人 .Wi%V"  
Administration of State-owned Assets  (the～)     国有资产管理局 uKTYb# E7  
administrative laws and regulations                 行政法规 r
[^O 7  
adverse impact                                 不利影响，负面影响 z_#H J}R=  
adverse opinion                                反对意见 :o87<) _F  
advisory group                                  咨询组，顾问组 -O r\  
agency fee                                        代理费，代理费用 %tPy]{S..  
aggregate                                          总计，合计为…… =EH/~NGk  
alternation of document and record                 变造文件和记录 M$Rh]3vqR  
alternative audit procedures                      替代审计程序，备选审计程序 EMxMJ=  
amend                                              修改，修订 I.>8p]X  
amortisation                                      摊销 xX0wn?,~  
analytical capacity                             分析能力 O2f-{jnTz,  
analytical procedures                               分析性程序 {$pi};  
annual financial statements                        年度会计报表，年度财务报表 ~0o>B$xJ  
appendix                                          附录，附表 56u_viZ=8  
applicable                                         适用的 +.rE|)BPy  
applicable laws and regulations                 适用的法规 &O
kPO|  
application systems                                  应用系统 "\]]?&  
apply consistently                              一贯地执行，一贯地实施 ] yWywa\  
appropriate                                       适当的，合适的； rmFcSolt,f  
征用，挪用 ]3Ibl^J  
appropriate authorization                          适当的授权 jK% Lewq  
appropriateness of audit evidence                    审计证据的适当性 RE-y5.kE^  
approval                                    批准，核准 32y 9
rz  
assertion                                    (会计报表上的)认定；确认 ><.*5q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2 S4SG\  
asset                                                 资产，财产 ?5^DQ|Hg ^  
asset restructuring                             资产重组 TTWiwPo59  
assignment of duties                                 职责的划分 ccx0aC3@I  
assistant                                     助理，助理人员 Q4Qf/q;U  
associated company                                 联属公司，联营公司 J/,m'wH  
association                                        联合，结合；协会，社团 FF7?|V!Q  
assumption                                       假设，假定 2T@?&N^OD  
at a given date                                         在某一特定时日 5
{IbKj|  
attestation                                         鉴证，公证 Uc ; S@  
attestation service                             鉴证服务 kbbHa_;aqV  
audit adjustment                                审计调整 1=z\,~b  
audit areas                                        审计领域 W[e2J&G  
audit conclusion                                审计结论 b`}hw"f  
audit effectiveness                             审计效果 1zCgPiAem  
audit efficiency                                  审计效率 0Pt%(^  
audit engagement letter                      审计业务约定书 pX$X8z%  
audit evidence                                          审计证据 G_WHW(8  
audit fee                                    审计费 -D1
A  
audit files                                          审计档案 o{l]


n*  
audit findings                                     审计中发现的事项 u@`y/ ,PX  
audit implementation stage                        审计实施阶段 /YvwQ  
audit mark                                        审计标识
-zzT:C  
audit materiality                                 审计重要性 E}#&2n8Y  
audit method                                     审计方法 \J;]g\ &I"  
audit objective                                         审计目标，审计目的 Hq?dqg'%~  
audit of financial statements                      会计报表审计，财务报表审计 }^b  
audit opinion                                     审计意见 Id>I.e4  
audit period                                      被审计期间，被审计年度 x cZF_elt7  
audit plan                                          审计计划 N-Bw&hEZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 n; :C{5  
audit planning stage                                  审计计划阶段 F ^m;xy  
audit procedure                                审计程序 i'1MZ%.  
audit programme                               审计程序表，具体审计计划 [l7n"gJ~  
audit report                                       审计报告 8.7lc2aX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M=4b  
audit report with a qualified opinion                 有保留意见的审计报告 2p58_^l  
audit report with an adverse opinion                否定意见的审计报告 qagR?)N)u  
audit report with dual dates                      双重日期审计报告 u%=2g'+)_  
audit reporting stage                                 审计报告阶段 kj
OkPp  
audit responsibility                                   审计责任 ?N@[R];  
audit results                                      审计结果 [8Z !dj   
audit risk                                          审计风险 3BF3$_u)o  
audit sampling                                          审计抽样 yb0Mn*X+ N  
audit sampling techniques                         审计抽样方法，审计抽样技术 m9-=Y{&/  
audit strategies                                  审计策略 _NpxV'E  
audit summary                                         审计总结，审计小结 hrXk7}9  
audit team                                         审计小组 cJM.Q_I}Y  
audit test                                    审计测试 T{=&>pNK[  
audit trail                                          审计轨迹 58eO|c(  
audit work                                        审计工作 8]bLp  
audit working paper                                 审计工作底稿 : JS
uC  
audited financial statement                        审计会计报表，已审计财务报表 M~+DxnJ=  
Auditing Guidelines (the～)                      审计规范指南 dx$+,R~y  
auditing standards                             审计准则 A!}Ps"Z  
audit-oriented working paper                          (审计)业务类工作底稿 g8"H{u  
authorisation                                     授权 [N<rPHT  
authorisation of transaction                       交易的授权 ,rNud]NM8  
availability                                         可获得性 FC]n?1?<(  
B C\^,+)Y\~  
balance                                      余额；差额；平衡 A8:eA  
balance sheet                                    资产负债表 .Sv/0&O  
bank                                                 银行 MN:LL <  
bank account                                    银行账户，银行户头 }KEr@h,N  
bank statement                                 银行对账单  +AFBTJ  
barter transaction                              易货交易，以物换物交易 J =HN~B1  
basis of audit                                    审计依据 %7?Z|'\  
basis of preparation                                (会计报表的)编制基础 -MFePpUt  
book of account                               账目，账簿 <|w(Sn  
borrowing                                         借款，贷款，借债 N:
Ir63X*#  
branch                                              分支，分支机构，分店 BPVOBL@   
brought forward                                (账户余额等的)承上年，承上期，承上页 }d5~w[  
budget                                              预算 EG3u)}vI  
building                                      建筑物；大楼 3.KNAObO  
business conditions                                  业务情况，经营情况 o%0To{MAF-  
business licence                               (企业等的)营业执照 gP |>gy#e  
business relation                                业务关系 Jje!*?&8X  
iJCv+p_f  

呵呵，学下，谢谢分享