[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 jbZ TlG  
　　 =6\^F i  
审计词汇英汉对照 JURu>-i  
   rrgOp5aV
"  
A ,2FI?}+R  
'/loJz 1  
54WX#/<Yik  
ability to continue as a going concern               持续经营能力 +]wM$
bP  
acceptability                                     可接受性，可接受程度 jFKp~`/#  
acceptable level of detection risk                     检查风险的可接受水平 AH'3 5Kf)  
acceptance of engagement                       接受委托 K7{B!kX4k  
accepting the engagement for the first time              首次接受委托 4IY|<  
access to asset                                         对资产的接触 Oop6o$k  
according to                                     根据，依据，依照 .C+(E@eyA  
account balance                                账户余额 )@Y< <9'2  
account for                                       对……进行会计处理，核算；解释 Qof%j@  
accounting                                        会计，会计学 * Z)j"i  
accounting advisory serve                        会计咨询服务 &F7_0iAP(  
accounting firm                                 会计师事务所 jvR (e"  
accounting information                      会计信息，会计资料 iC!6g|]X  
accounting period                             会计期间 m&q0 _nay  
accounting policies                                   会计政策 %52x:qGa  
accounting professional bodies                 会计职业组织，会计职业团体 `) ],FE*:  
accounting records                                   会计记录 Q qj9o2  
accounting responsibility                           会计责任 }C["'tLX  
accounting service                             会计服务 }z9v*C  
accounting standards                                会计准则 *+6iXMwe  
Accounting Standards for Business Enterprises       企业会计准则 !or_CJ8%  
accounting system                             会计系统 %c]N-  
accounting treatment                                会计处理 uxKO "  
accuracy                                    准确性，精确性 y>h9:q|  
additional audit procedures                      追加审计程序 J2oh#TGp  
addressee                                         收件人，收信人 ?0sTx6 x@  
Administration of State-owned Assets  (the～)     国有资产管理局 (igB'S5wf  
administrative laws and regulations                 行政法规 y.8nzlkE{  
adverse impact                                 不利影响，负面影响 tV pXA'"!x  
adverse opinion                                反对意见 hHDLrr
  
advisory group                                  咨询组，顾问组 q&6|uV])H  
agency fee                                        代理费，代理费用 rxy5Nrue  
aggregate                                          总计，合计为…… Tz9 (</y  
alternation of document and record                 变造文件和记录 -nUK%a"(D  
alternative audit procedures                      替代审计程序，备选审计程序 ofz?L#:2  
amend                                              修改，修订 1.8"N&s  
amortisation                                      摊销 w<]-~` K  
analytical capacity                             分析能力 _p9"MU&}  
analytical procedures                               分析性程序 .ej+?QYwC  
annual financial statements                        年度会计报表，年度财务报表 suWO:]FR  
appendix                                          附录，附表 )~"0d;6_  
applicable                                         适用的 GCw4sb4~w  
applicable laws and regulations                 适用的法规 ;iJx JX\+  
application systems                                  应用系统 _tjexS'  
apply consistently                              一贯地执行，一贯地实施  H4YA  
appropriate                                       适当的，合适的； v,~fG
>Y}  
征用，挪用 \3K7)o^  
appropriate authorization                          适当的授权 l:/x&=w  
appropriateness of audit evidence                    审计证据的适当性 9FNsW$b?  
approval                                    批准，核准 bF,.6iKI  
assertion                                    (会计报表上的)认定；确认 Z1$U[Tsd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .YB/7-%M[  
asset                                                 资产，财产 %{^|Av1Uz  
asset restructuring                             资产重组 }1Mf
0S  
assignment of duties                                 职责的划分 Mty[)+se  
assistant                                     助理，助理人员 ; 5[W*,7s  
associated company                                 联属公司，联营公司 Q9f5}  
association                                        联合，结合；协会，社团 cud9oJ-=;  
assumption                                       假设，假定 )xz_}6b]  
at a given date                                         在某一特定时日 lS p"(&  
attestation                                         鉴证，公证 f
F#Fc&B  
attestation service                             鉴证服务 <*u^8lCA  
audit adjustment                                审计调整 gk5Gf l  
audit areas                                        审计领域 (w(k*b/  
audit conclusion                                审计结论 cmCD}Skk  
audit effectiveness                             审计效果 '<ZHzDW@  
audit efficiency                                  审计效率 +`V<& Y-5l  
audit engagement letter                      审计业务约定书 v7 #|%  
audit evidence                                          审计证据 a{JO8<dlm  
audit fee                                    审计费
/yY}.S  
audit files                                          审计档案 K:AP 0Te  
audit findings                                     审计中发现的事项 W|0))5a  
audit implementation stage                        审计实施阶段 2_M+o]Z^  
audit mark                                        审计标识 g$hEVT  
audit materiality                                 审计重要性 +7_U(|gO  
audit method                                     审计方法 {%y|
A{}c  
audit objective                                         审计目标，审计目的 K@Q%NK,  
audit of financial statements                      会计报表审计，财务报表审计 Zvfy%k   
audit opinion                                     审计意见 d`5AQfL&  
audit period                                      被审计期间，被审计年度 @k'V`ZQF  
audit plan                                          审计计划 Ix@B*Xz:`  
audit planning                                    编制审计计划，制定审计计划，审计计划 [)0^*A2  
audit planning stage                                  审计计划阶段 =i;T?*@  
audit procedure                                审计程序 gnxD'1_  
audit programme                               审计程序表，具体审计计划 6zNWDUf  
audit report                                       审计报告 VTyj<6Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vfmY>nr  
audit report with a qualified opinion                 有保留意见的审计报告 kFyp;=d:K  
audit report with an adverse opinion                否定意见的审计报告 N cGFPi(Z  
audit report with dual dates                      双重日期审计报告 E:A!tu$B  
audit reporting stage                                 审计报告阶段 b9
-3   
audit responsibility                                   审计责任 Cp>y<C"  
audit results                                      审计结果 =43NSY  
audit risk                                          审计风险 kr |k \  
audit sampling                                          审计抽样 7kT X  
audit sampling techniques                         审计抽样方法，审计抽样技术 aXZi2  
audit strategies                                  审计策略 `f~$h?}3-@  
audit summary                                         审计总结，审计小结 D~M R)z_p~  
audit team                                         审计小组
[EZ=tk  
audit test                                    审计测试 tw\1
&*:  
audit trail                                          审计轨迹 %,ScGQE   
audit work                                        审计工作 e:.?T\  
audit working paper                                 审计工作底稿 &uBfsa$  
audited financial statement                        审计会计报表，已审计财务报表 2*Pk1vrI  
Auditing Guidelines (the～)                      审计规范指南 "sY}@Q7  
auditing standards                             审计准则 %
Lh+W<;  
audit-oriented working paper                          (审计)业务类工作底稿 aU[!*n 4Ux  
authorisation                                     授权 D+~*nc~ g  
authorisation of transaction                       交易的授权 HPt\ BK  
availability                                         可获得性 IJDbm}:/e  
B Acd@BL*  
balance                                      余额；差额；平衡 Xrpvq(]  
balance sheet                                    资产负债表 fZ;}_wR-H  
bank                                                 银行 hJir_=  
bank account                                    银行账户，银行户头 m!P<# |V
 
bank statement                                 银行对账单 y"U)&1 c%  
barter transaction                              易货交易，以物换物交易 ZBN,%P!P0  
basis of audit                                    审计依据 3=} P l,  
basis of preparation                                (会计报表的)编制基础 dZb;`DjTH  
book of account                               账目，账簿 koD}o^U#  
borrowing                                         借款，贷款，借债 BS?$eai@:9  
branch                                              分支，分支机构，分店 #)[.Xz:U  
brought forward                                (账户余额等的)承上年，承上期，承上页 Vx>Q  
budget                                              预算 e-\/1N84  
building                                      建筑物；大楼 v'^}zO  
business conditions                                  业务情况，经营情况 wrXn|aV  
business licence                               (企业等的)营业执照 PCV#O63[  
business relation                                业务关系 _p'@.P  
h%4UeL &F  

呵呵，学下，谢谢分享