[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 k8,?hX:  
　　 kD) $2I?  
审计词汇英汉对照 2Bk$
lx7  
  
v|ox!0:#  
A Bm\qxQ  
=<@\,xN>C  
W5/0`[4  
ability to continue as a going concern               持续经营能力 m^_6:Q0F!8  
acceptability                                     可接受性，可接受程度 5'w^@Rs5  
acceptable level of detection risk                     检查风险的可接受水平 QQe;1O  
acceptance of engagement                       接受委托 `VQb-V  
accepting the engagement for the first time              首次接受委托 ;pD)m/$h`  
access to asset                                         对资产的接触 u*7Z~R  
according to                                     根据，依据，依照 .D4bqL  
account balance                                账户余额 ri1C-TJM)  
account for                                       对……进行会计处理，核算；解释 /U6%%%-D`  
accounting                                        会计，会计学 o$C|J]%  
accounting advisory serve                        会计咨询服务 ^v9|%^ug  
accounting firm                                 会计师事务所 cL8#S>>u.  
accounting information                      会计信息，会计资料 ]Nh
S=3*i+  
accounting period                             会计期间 hh~n#7w~IR  
accounting policies                                   会计政策 O+=vEp(  
accounting professional bodies                 会计职业组织，会计职业团体 $6F)R|  
accounting records                                   会计记录 CzV(cSS9-  
accounting responsibility                           会计责任 !:LJzROh  
accounting service                             会计服务  q{die[J  
accounting standards                                会计准则 IMnP[WA!  
Accounting Standards for Business Enterprises       企业会计准则 '!Gs>T+  
accounting system                             会计系统 pium$4l2#  
accounting treatment                                会计处理 yMLOUUWa8x  
accuracy                                    准确性，精确性 mL~z~w*s  
additional audit procedures                      追加审计程序 7n)&FXK`  
addressee                                         收件人，收信人
>x3ug]Bu  
Administration of State-owned Assets  (the～)     国有资产管理局 )'Wb&A'  
administrative laws and regulations                 行政法规 ED$DSz)x  
adverse impact                                 不利影响，负面影响 TP1
S[`nR  
adverse opinion                                反对意见 ,}
xbAA#  
advisory group                                  咨询组，顾问组 zH=!*[d8  
agency fee                                        代理费，代理费用 G6K  <  
aggregate                                          总计，合计为…… #JA}3]  
alternation of document and record                 变造文件和记录 )a=/8ofe  
alternative audit procedures                      替代审计程序，备选审计程序 Je4Z(kj 0  
amend                                              修改，修订 "0jJh^vk  
amortisation                                      摊销 &X`u9 V  
analytical capacity                             分析能力 f>$h@/-*  
analytical procedures                               分析性程序 oK+ WF  
annual financial statements                        年度会计报表，年度财务报表 +Ra3bjl  
appendix                                          附录，附表 RA a[t :|  
applicable                                         适用的 1Q}mf!Y  
applicable laws and regulations                 适用的法规 @\(vX]  
application systems                                  应用系统 I~'*$l
 
apply consistently                              一贯地执行，一贯地实施 n,P5o_^:  
appropriate                                       适当的，合适的； R*1kR|*_)  
征用，挪用 j1Yq5`ia  
appropriate authorization                          适当的授权 DhI>p0* T  
appropriateness of audit evidence                    审计证据的适当性 4ZT A>  
approval                                    批准，核准 <Wl(9$  
assertion                                    (会计报表上的)认定；确认 AF4?IH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7s'- +~  
asset                                                 资产，财产 2aNT#J"_  
asset restructuring                             资产重组 7Tf]:4Y"  
assignment of duties                                 职责的划分 S"snB/  
assistant                                     助理，助理人员 {bF1\S]2  
associated company                                 联属公司，联营公司 tUE'K.-  
association                                        联合，结合；协会，社团 v4*rPGv  
assumption                                       假设，假定 BOf1J1  
at a given date                                         在某一特定时日 =Pe><k  
attestation                                         鉴证，公证 h`MdKX$  
attestation service                             鉴证服务 icUT<@0  
audit adjustment                                审计调整 :ipoD%@  
audit areas                                        审计领域 Q^eJ4{Ya:  
audit conclusion                                审计结论 <o:@dS  
audit effectiveness                             审计效果 v.Ogf5  
audit efficiency                                  审计效率 ]Ql 0v"` F  
audit engagement letter                      审计业务约定书 lx,`hl%  
audit evidence                                          审计证据 }dSFAKI2dM  
audit fee                                    审计费 E\)eu1Hw4B  
audit files                                          审计档案 /k:$l9C[  
audit findings                                     审计中发现的事项 Sm3u/w!  
audit implementation stage                        审计实施阶段 x.DzViP/
  
audit mark                                        审计标识 sDiHXDI_m  
audit materiality                                 审计重要性 V*jsq[q=  
audit method                                     审计方法 >cOeiK  
audit objective                                         审计目标，审计目的 ~waNPjPRG  
audit of financial statements                      会计报表审计，财务报表审计 e`U Qz$4!  
audit opinion                                     审计意见 S;@ay/*~  
audit period                                      被审计期间，被审计年度 t Y1Et0  
audit plan                                          审计计划 LhJa)jFQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 _Sj}~H  
audit planning stage                                  审计计划阶段 ~o15#Pfn/  
audit procedure                                审计程序 X} JOX9pK  
audit programme                               审计程序表，具体审计计划 &d$
~6'x*  
audit report                                       审计报告  #ch  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Wr|G:(kw\!  
audit report with a qualified opinion                 有保留意见的审计报告 M^SuV  
audit report with an adverse opinion                否定意见的审计报告 Ky9W/dCR  
audit report with dual dates                      双重日期审计报告 T |"`
8mG  
audit reporting stage                                 审计报告阶段 INNAYQ  
audit responsibility                                   审计责任 SPwPCI1?  
audit results                                      审计结果 12gw#J/)9h  
audit risk                                          审计风险 "n- pl  
audit sampling                                          审计抽样 Gt^d;7x ]  
audit sampling techniques                         审计抽样方法，审计抽样技术 QUP|FIpZ  
audit strategies                                  审计策略 @phN|;?  
audit summary                                         审计总结，审计小结 9Q[>.):  
audit team                                         审计小组 Cd~LsdKE5  
audit test                                    审计测试 xdF guV8  
audit trail                                          审计轨迹 j@P5(3r  
audit work                                        审计工作 ePA;:8)_j  
audit working paper                                 审计工作底稿 8M
93cyX  
audited financial statement                        审计会计报表，已审计财务报表 vl5){@   
Auditing Guidelines (the～)                      审计规范指南 5#uO'<2$  
auditing standards                             审计准则 k,_i#9X  
audit-oriented working paper                          (审计)业务类工作底稿 GXeAe}T  
authorisation                                     授权 6"%qv`.Fp  
authorisation of transaction                       交易的授权 TA)LPBG  
availability                                         可获得性 nPf'ee  
B fv==Gu%{  
balance                                      余额；差额；平衡 ,ep9V,+|  
balance sheet                                    资产负债表 _t.FL@3e  
bank                                                 银行 VD;j[~/Z  
bank account                                    银行账户，银行户头 ~gt3Om
h  
bank statement                                 银行对账单 VK4/82@5  
barter transaction                              易货交易，以物换物交易 >l2w
::l%  
basis of audit                                    审计依据 W78o*z[O  
basis of preparation                                (会计报表的)编制基础 Ar`\ N1a  
book of account                               账目，账簿 lPS*-p#IZ  
borrowing                                         借款，贷款，借债 22vq=RO7Z  
branch                                              分支，分支机构，分店 $c9=mjwH  
brought forward                                (账户余额等的)承上年，承上期，承上页 TcZN %  
budget                                              预算 >EBC 2WJ  
building                                      建筑物；大楼 #JS `e_3Rr  
business conditions                                  业务情况，经营情况 Hja^edLj  
business licence                               (企业等的)营业执照  1ZNNsB  
business relation                                业务关系 eBvW#Hzp  
5&(3A|P2  

呵呵，学下，谢谢分享