[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 |`D5XRVbi  
　　 fF]&{b~wk  
审计词汇英汉对照 m=l3O:~J  
   /t6u "I~  
A P;91C'T-x  
p
YvF}8  
\,#4+&4b  
ability to continue as a going concern               持续经营能力 T^H) lC#R  
acceptability                                     可接受性，可接受程度 %
>:)
4A  
acceptable level of detection risk                     检查风险的可接受水平 3\l9Sf=M|
 
acceptance of engagement                       接受委托 6o23#JgN  
accepting the engagement for the first time              首次接受委托 KZ/^gR\d  
access to asset                                         对资产的接触 cZ2, u,4  
according to                                     根据，依据，依照 "=TTsxyM6P  
account balance                                账户余额 UHl/AM>!  
account for                                       对……进行会计处理，核算；解释 (']z\4o  
accounting                                        会计，会计学 \
hD bv5  
accounting advisory serve                        会计咨询服务  SSM> ID  
accounting firm                                 会计师事务所 (2\ekct ^  
accounting information                      会计信息，会计资料 O*Pe[T5x'  
accounting period                             会计期间 pQ`L=#WM  
accounting policies                                   会计政策 *8eh%3_$h  
accounting professional bodies                 会计职业组织，会计职业团体 ,^[37
/S  
accounting records                                   会计记录 /%'7sx[p  
accounting responsibility                           会计责任 ^ J@i7FOb  
accounting service                             会计服务 kT=|tQ@  
accounting standards                                会计准则 I:)#U[tn0  
Accounting Standards for Business Enterprises       企业会计准则 {
ZI6!zh'  
accounting system                             会计系统 -ns a3P  
accounting treatment                                会计处理
U5%]nT"[]  
accuracy                                    准确性，精确性 n8D;6#P^  
additional audit procedures                      追加审计程序 t4W0~7  
addressee                                         收件人，收信人 5*'N Q010  
Administration of State-owned Assets  (the～)     国有资产管理局 ]1$AAmQH  
administrative laws and regulations                 行政法规 #Z5Wk  
adverse impact                                 不利影响，负面影响 A/6nVn  
adverse opinion                                反对意见 f5XcBW9E  
advisory group                                  咨询组，顾问组 JKv4 }bv  
agency fee                                        代理费，代理费用 *jSc&{s~  
aggregate                                          总计，合计为…… nE$ V<Co}  
alternation of document and record                 变造文件和记录 ?O^:j!C6  
alternative audit procedures                      替代审计程序，备选审计程序 ! r\ktX  
amend                                              修改，修订 4tu>~ vOE  
amortisation                                      摊销 0#GwhB  
analytical capacity                             分析能力 u+FftgA  
analytical procedures                               分析性程序 j~> #{"C  
annual financial statements                        年度会计报表，年度财务报表 =umS^fJ5`  
appendix                                          附录，附表 3nGK674;z  
applicable                                         适用的 GB Un" _J  
applicable laws and regulations                 适用的法规 R.$Y1=U6  
application systems                                  应用系统 e';c8WF3E  
apply consistently                              一贯地执行，一贯地实施 z]_CFo1'l  
appropriate                                       适当的，合适的； bvvx(?!  
征用，挪用 v333z<<S  
appropriate authorization                          适当的授权 oQB1fs  
appropriateness of audit evidence                    审计证据的适当性 Lh$ac-Ct  
approval                                    批准，核准 tELnq#<6  
assertion                                    (会计报表上的)认定；确认 {]N?DmF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 td$Jx}'A  
asset                                                 资产，财产 ,fLe%RP  
asset restructuring                             资产重组 z1A-EeT  
assignment of duties                                 职责的划分 r/:'}os;  
assistant                                     助理，助理人员 Efd[ZJxS6  
associated company                                 联属公司，联营公司 ~u1JR `y  
association                                        联合，结合；协会，社团 ^?`,f>`M  
assumption                                       假设，假定 82l";;n4p  
at a given date                                         在某一特定时日 Mi-9sW  
attestation                                         鉴证，公证 2Rt ZTn  
attestation service                             鉴证服务 o?8j*
]  
audit adjustment                                审计调整
g 0=t9J  
audit areas                                        审计领域 !9Xex?et  
audit conclusion                                审计结论 ]c+'SJQ  
audit effectiveness                             审计效果 Um&@ 0C+L  
audit efficiency                                  审计效率 0M.[) @  
audit engagement letter                      审计业务约定书 GoXHVUyp  
audit evidence                                          审计证据 "FD~XSRL  
audit fee                                    审计费 %uMsXa  
audit files                                          审计档案 @35]IxD  
audit findings                                     审计中发现的事项 }RK9Onh3G  
audit implementation stage                        审计实施阶段 c3mlO[(  
audit mark                                        审计标识 m8`A~  
audit materiality                                 审计重要性 >?xVr  
audit method                                     审计方法 --D`YmB  
audit objective                                         审计目标，审计目的 ?os0JQVB  
audit of financial statements                      会计报表审计，财务报表审计 SS

-   
audit opinion                                     审计意见 U:(
t9NX b  
audit period                                      被审计期间，被审计年度 Vngi8%YWp  
audit plan                                          审计计划 m 9Q{)?J7  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ha\hQ'99  
audit planning stage                                  审计计划阶段 2|EoP-K7  
audit procedure                                审计程序 0U~JSmj:2K  
audit programme                               审计程序表，具体审计计划 BC+qeocg  
audit report                                       审计报告 'ZZ/:MvQa  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "b;?2_w:E  
audit report with a qualified opinion                 有保留意见的审计报告 [ j_jee  
audit report with an adverse opinion                否定意见的审计报告 =#Jb9=zdR  
audit report with dual dates                      双重日期审计报告 6<R U~Gh  
audit reporting stage                                 审计报告阶段 uWQ.h ,  
audit responsibility                                   审计责任 SuSZ,>  
audit results                                      审计结果 Bf'(JJ7&N  
audit risk                                          审计风险 &v88xs  
audit sampling                                          审计抽样 Orgje@c{  
audit sampling techniques                         审计抽样方法，审计抽样技术 (C|%@61S  
audit strategies                                  审计策略 HC$cK+,ZU}  
audit summary                                         审计总结，审计小结 6w#v,RDEu  
audit team                                         审计小组 OYkd?L
N  
audit test                                    审计测试 p- _j0zv  
audit trail                                          审计轨迹 MvA_tRO  
audit work                                        审计工作 CJ>=odK[  
audit working paper                                 审计工作底稿 7tQiKrhp  
audited financial statement                        审计会计报表，已审计财务报表 _L ].n)b  
Auditing Guidelines (the～)                      审计规范指南 *{bqHMd4L  
auditing standards                             审计准则 EWi@1PAZK  
audit-oriented working paper                          (审计)业务类工作底稿 'AU!xG6OQ  
authorisation                                     授权 aY~IS?!;  
authorisation of transaction                       交易的授权 }I0^n
v1  
availability                                         可获得性 aJts  
B ZBWe,Xvq  
balance                                      余额；差额；平衡 Q*5d~Yr]R  
balance sheet                                    资产负债表 s 
Y,3  
bank                                                 银行 Lj#6K@u@Z  
bank account                                    银行账户，银行户头 sQ$FtKm6  
bank statement                                 银行对账单 pD9c%P  
barter transaction                              易货交易，以物换物交易 c4|.!AQ>  
basis of audit                                    审计依据 /WMLr5  
basis of preparation                                (会计报表的)编制基础 -K{ID$!p  
book of account                               账目，账簿 X,b}d#\  
borrowing                                         借款，贷款，借债 R:E:Y|&#  
branch                                              分支，分支机构，分店 ueOvBFgZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 &DV'%h>i=  
budget                                              预算 4KKNw9L)  
building                                      建筑物；大楼 6r`g+Js/  
business conditions                                  业务情况，经营情况 $}829<gh7  
business licence                               (企业等的)营业执照 @QofsWC  
business relation                                业务关系 ,o`qB81  
0#ph1a<  

呵呵，学下，谢谢分享