[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 k+-IuO  
　　 lT.Q)(  
审计词汇英汉对照 ;8F|Q<`pV  
   b\6)whh  
A m 7<HK,d  
?yAp&Ad  
So?.V4aD_  
ability to continue as a going concern               持续经营能力 j@chSk"K  
acceptability                                     可接受性，可接受程度 99QMMup  
acceptable level of detection risk                     检查风险的可接受水平 ,m4M39MWJ  
acceptance of engagement                       接受委托 2!-?  
accepting the engagement for the first time              首次接受委托 TtZZjeg+V  
access to asset                                         对资产的接触 Wp2W:JX:  
according to                                     根据，依据，依照 $ghAC  
account balance                                账户余额 b5!
\"v4c  
account for                                       对……进行会计处理，核算；解释 T,'{0q  
accounting                                        会计，会计学 {;:QY1QT  
accounting advisory serve                        会计咨询服务 2bJqZ,@  
accounting firm                                 会计师事务所 K)-Gv|* t  
accounting information                      会计信息，会计资料 [^N8v;O  
accounting period                             会计期间 NxOiT#YH  
accounting policies                                   会计政策 (I<]@7>  
accounting professional bodies                 会计职业组织，会计职业团体 :+ASZE.  
accounting records                                   会计记录 Gp 8%n  
accounting responsibility                           会计责任 Oup5LH!sW  
accounting service                             会计服务 "h@|XI  
accounting standards                                会计准则 8(AI|"A"-  
Accounting Standards for Business Enterprises       企业会计准则 WUC-*(  
accounting system                             会计系统 1yFVF
  
accounting treatment                                会计处理 (~59}lu~  
accuracy                                    准确性，精确性 [G.4S5FX.]  
additional audit procedures                      追加审计程序 xXa* d  
addressee                                         收件人，收信人 |Ao sZeO_  
Administration of State-owned Assets  (the～)     国有资产管理局 kzky{0yKk=  
administrative laws and regulations                 行政法规 O"'.n5>:`  
adverse impact                                 不利影响，负面影响 0LX"<~3j  
adverse opinion                                反对意见 f+ }Rj0A  
advisory group                                  咨询组，顾问组 I JPpF`  
agency fee                                        代理费，代理费用 d3nx"=Cy0I  
aggregate                                          总计，合计为…… @M]uUL-ze  
alternation of document and record                 变造文件和记录 rwZI;t$hf  
alternative audit procedures                      替代审计程序，备选审计程序 Z.Otci>J  
amend                                              修改，修订 3Jt7IM!9[  
amortisation                                      摊销 ]^f7s36  
analytical capacity                             分析能力 X jJV  
analytical procedures                               分析性程序 q+j.
)e  
annual financial statements                        年度会计报表，年度财务报表 \IL;}D{  
appendix                                          附录，附表  Lg;b17  
applicable                                         适用的 ';'TCb{f*  
applicable laws and regulations                 适用的法规 +2DzX/3  
application systems                                  应用系统 fG *1 A\t]  
apply consistently                              一贯地执行，一贯地实施 L&gC  
appropriate                                       适当的，合适的； 5g x9W\a ?  
征用，挪用 PpxLMe]  
appropriate authorization                          适当的授权  9S<87sO  
appropriateness of audit evidence                    审计证据的适当性 9EPE.+ns  
approval                                    批准，核准 X
2RM*y|  
assertion                                    (会计报表上的)认定；确认 *\-R
&8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [RAzKzC\M  
asset                                                 资产，财产 *qX!  
asset restructuring                             资产重组 WFGcR9mN?  
assignment of duties                                 职责的划分 `.MY"g9  
assistant                                     助理，助理人员 jY~W*  
associated company                                 联属公司，联营公司 OpNTyKbaD  
association                                        联合，结合；协会，社团 3 s@6pI  
assumption                                       假设，假定 n]G_# ;  
at a given date                                         在某一特定时日 9s#Q[\B!  
attestation                                         鉴证，公证 0 |/:m  
attestation service                             鉴证服务 .Mn_T*F  
audit adjustment                                审计调整 `6R.*hq  
audit areas                                        审计领域 8fG$><@
 
audit conclusion                                审计结论 # N
oY}*  
audit effectiveness                             审计效果 3SI~?&HU!/  
audit efficiency                                  审计效率 T[~8u9/  
audit engagement letter                      审计业务约定书 t;3n  
audit evidence                                          审计证据 k$ya.b<X/  
audit fee                                    审计费 D.!ay>o0#  
audit files                                          审计档案 g':/hlQ  
audit findings                                     审计中发现的事项 BzVF!<!  
audit implementation stage                        审计实施阶段 ^~p^N <  
audit mark                                        审计标识 S= NG
J0  
audit materiality                                 审计重要性 IIn
sq  
audit method                                     审计方法 vb&1 S  
audit objective                                         审计目标，审计目的 i)@IV]]6yL  
audit of financial statements                      会计报表审计，财务报表审计 #hKaH -j  
audit opinion                                     审计意见 mQbpv'N  
audit period                                      被审计期间，被审计年度 Zb \E!>V  
audit plan                                          审计计划 sI/]pgt2  
audit planning                                    编制审计计划，制定审计计划，审计计划 lmsO 6=I4F  
audit planning stage                                  审计计划阶段 ?(t{VdZSzQ  
audit procedure                                审计程序 O_E\(So  
audit programme                               审计程序表，具体审计计划
*y}<7R  
audit report                                       审计报告 mY)Y47iL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JU6PBY~C'  
audit report with a qualified opinion                 有保留意见的审计报告 =7e|e6  
audit report with an adverse opinion                否定意见的审计报告 !R b  
audit report with dual dates                      双重日期审计报告 3 L:s5  
audit reporting stage                                 审计报告阶段 vp[;rDsIJ$  
audit responsibility                                   审计责任 nDFF,ge;a#  
audit results                                      审计结果 #`g..3ey  
audit risk                                          审计风险 T#o? @;  
audit sampling                                          审计抽样 eU*0;#  
audit sampling techniques                         审计抽样方法，审计抽样技术 x)]_]_vX  
audit strategies                                  审计策略 \68x]q[  
audit summary                                         审计总结，审计小结 qe/|u3I<lF  
audit team                                         审计小组 ,mHQ  
audit test                                    审计测试 fwN'5ep  
audit trail                                          审计轨迹 9=l6NNe)|  
audit work                                        审计工作  Y  ,  
audit working paper                                 审计工作底稿 Tc3~~X   
audited financial statement                        审计会计报表，已审计财务报表 J{69iQ  
Auditing Guidelines (the～)                      审计规范指南 |}?o=bO  
auditing standards                             审计准则 lI)RaiMr=  
audit-oriented working paper                          (审计)业务类工作底稿 Q#h*C ZT  
authorisation                                     授权 ~Z{IdE  
authorisation of transaction                       交易的授权 51)Q&,Mo#  
availability                                         可获得性 E7CeE6U  
B u @@0YUa  
balance                                      余额；差额；平衡 ^xNs^wC.  
balance sheet                                    资产负债表 San=E@3}v!  
bank                                                 银行 Uo~-^w}  
bank account                                    银行账户，银行户头 eZck$]P(6H  
bank statement                                 银行对账单 21LJ3rW_  
barter transaction                              易货交易，以物换物交易 Qf'%".*=~8  
basis of audit                                    审计依据 q
^I/   
basis of preparation                                (会计报表的)编制基础 @)IHd6 R  
book of account                               账目，账簿 TwaK>t96[  
borrowing                                         借款，贷款，借债 -|FSdzvg  
branch                                              分支，分支机构，分店 %XQ!>BeE  
brought forward                                (账户余额等的)承上年，承上期，承上页 H[x$65ND  
budget                                              预算 <mk'n6B  
building                                      建筑物；大楼 AB:JXMyK  
business conditions                                  业务情况，经营情况 O^2@ 9 w  
business licence                               (企业等的)营业执照 3jh: K  
business relation                                业务关系 kp
$w)%2JW  
k$NNpv&;d  

呵呵，学下，谢谢分享