[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 U5\^[~vW  
　　 _~/F-  
审计词汇英汉对照 aMe]6cWHV>  
   -K
eoq  
A qIS9.AL  
duFVh8  
Tsch:r S  
ability to continue as a going concern               持续经营能力 t(AW2{%}  
acceptability                                     可接受性，可接受程度 H=RzY-\a%  
acceptable level of detection risk                     检查风险的可接受水平 \@&oK2f  
acceptance of engagement                       接受委托 8eq*q   
accepting the engagement for the first time              首次接受委托 6?$yBu9l  
access to asset                                         对资产的接触 KSDz3qe  
according to                                     根据，依据，依照 &W+lwEu  
account balance                                账户余额 M(8dK
j1+  
account for                                       对……进行会计处理，核算；解释 h;cl+c|B  
accounting                                        会计，会计学 FjR/_GPo6  
accounting advisory serve                        会计咨询服务 .);~H#  
accounting firm                                 会计师事务所 m#1>y}  
accounting information                      会计信息，会计资料 fIe';a  
accounting period                             会计期间 Fn xPM`Zx  
accounting policies                                   会计政策 '2Q[g0VR  
accounting professional bodies                 会计职业组织，会计职业团体 _/ V<iv  
accounting records                                   会计记录 (+uM |a  
accounting responsibility                           会计责任 A0X'|4I  
accounting service                             会计服务 ]8@s+N  
accounting standards                                会计准则 mv] .  
Accounting Standards for Business Enterprises       企业会计准则 |? v(?  
accounting system                             会计系统 yC\dM1X  
accounting treatment                                会计处理 + OKk~GYf  
accuracy                                    准确性，精确性 C0C2]xx{  
additional audit procedures                      追加审计程序 `
(tVwX4  
addressee                                         收件人，收信人 }uP`=T!"8  
Administration of State-owned Assets  (the～)     国有资产管理局 zUq ^  
administrative laws and regulations                 行政法规 ;> hRj!  
adverse impact                                 不利影响，负面影响 =jv3O.zq  
adverse opinion                                反对意见 WbJ|]}hJ\  
advisory group                                  咨询组，顾问组 MrjgV+P}[  
agency fee                                        代理费，代理费用 eJbZA&:  
aggregate                                          总计，合计为…… jkAWRpOc)  
alternation of document and record                 变造文件和记录 #zmt x0  
alternative audit procedures                      替代审计程序，备选审计程序 GmhfBW?  
amend                                              修改，修订 $, hHR:  
amortisation                                      摊销 !0-KB#  
analytical capacity                             分析能力 Ic2Q<V}oq  
analytical procedures                               分析性程序 mrmm@?  
annual financial statements                        年度会计报表，年度财务报表 VAW:h5j2@  
appendix                                          附录，附表 Gh%R4)}  
applicable                                         适用的 ncGt -l<9  
applicable laws and regulations                 适用的法规 .*}!XKp0j  
application systems                                  应用系统 '+EtnWHs  
apply consistently                              一贯地执行，一贯地实施 6v"WI@b4  
appropriate                                       适当的，合适的； +Vv+<M  
征用，挪用 Xwp6]lx  
appropriate authorization                          适当的授权 K_
!R  
appropriateness of audit evidence                    审计证据的适当性 b~$8<\  
approval                                    批准，核准 @7HHi~1JK  
assertion                                    (会计报表上的)认定；确认 ygK@\JHn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Mmmg3%G1  
asset                                                 资产，财产 <)$&V*\  
asset restructuring                             资产重组 p=!12t  
assignment of duties                                 职责的划分 MO^Q 8v  
assistant                                     助理，助理人员 ^F)t>K$0m  
associated company                                 联属公司，联营公司 MJ"@  
association                                        联合，结合；协会，社团 :6gRoMb]  
assumption                                       假设，假定 6Y`rQ/
F  
at a given date                                         在某一特定时日 g^l~AR  
attestation                                         鉴证，公证 &]"Z x0t5%  
attestation service                             鉴证服务 vh"wXu  
audit adjustment                                审计调整 ="p,~ivrz  
audit areas                                        审计领域 shgZru  
audit conclusion                                审计结论 t:x"]K  
audit effectiveness                             审计效果 YsO3( HS  
audit efficiency                                  审计效率 bL`>#M_^  
audit engagement letter                      审计业务约定书 ~4+ICC bH  
audit evidence                                          审计证据 8]K+,0m6  
audit fee                                    审计费 q2b>Z6!5  
audit files                                          审计档案 VTUSM{TC  
audit findings                                     审计中发现的事项 ' !2NSv  
audit implementation stage                        审计实施阶段 E-jJ!>&K  
audit mark                                        审计标识 T mK[^  
audit materiality                                 审计重要性 lY&Sx{-  
audit method                                     审计方法 P b-4$n2c  
audit objective                                         审计目标，审计目的 oeYUsnsbi  
audit of financial statements                      会计报表审计，财务报表审计 f rokl5L@  
audit opinion                                     审计意见 8-_at L  
audit period                                      被审计期间，被审计年度 U?%T~!  
audit plan                                          审计计划 _z=ytt9D  
audit planning                                    编制审计计划，制定审计计划，审计计划 HvR5-?qQ  
audit planning stage                                  审计计划阶段 ;il+C!6zpf  
audit procedure                                审计程序 L\hid/NL
 
audit programme                               审计程序表，具体审计计划 {SF'YbY  
audit report                                       审计报告 uZM%F)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wpWZn[j  
audit report with a qualified opinion                 有保留意见的审计报告 \3&1iA9=)  
audit report with an adverse opinion                否定意见的审计报告 Nwj M=GG  
audit report with dual dates                      双重日期审计报告 :d6]rOpX  
audit reporting stage                                 审计报告阶段 j[,XJ,5=  
audit responsibility                                   审计责任 Bz(L}V]\k  
audit results                                      审计结果 j#~ S"t  
audit risk                                          审计风险 e45)t}'  
audit sampling                                          审计抽样 +B[XTn,Cru  
audit sampling techniques                         审计抽样方法，审计抽样技术 bt*  
audit strategies                                  审计策略 Quwq_.DU  
audit summary                                         审计总结，审计小结 u9{SG^  
audit team                                         审计小组 C|V5@O?;&  
audit test                                    审计测试 P~#LbUP(  
audit trail                                          审计轨迹 ]VR79l  
audit work                                        审计工作 c
Q;@z2\  
audit working paper                                 审计工作底稿 7z_ZD0PxPc  
audited financial statement                        审计会计报表，已审计财务报表 b
")O#v.  
Auditing Guidelines (the～)                      审计规范指南 Mtl`A'KQ/K  
auditing standards                             审计准则 I<Cm$8O?  
audit-oriented working paper                          (审计)业务类工作底稿 l_s#7.9$  
authorisation                                     授权 &_q8F,I \<  
authorisation of transaction                       交易的授权 v.ow`MO=;  
availability                                         可获得性 xS(VgP&YGO  
B }vU^gPH  
balance                                      余额；差额；平衡 f%3MDI  
balance sheet                                    资产负债表 `,O"^zR)z  
bank                                                 银行 u+y3
(0  
bank account                                    银行账户，银行户头 1+"d-`'Z2O  
bank statement                                 银行对账单 @Gw.U>"!C  
barter transaction                              易货交易，以物换物交易 qm<-(Qc(W  
basis of audit                                    审计依据 ?
\I@w4  
basis of preparation                                (会计报表的)编制基础 7^V`B^Vu  
book of account                               账目，账簿 i%GiWanG  
borrowing                                         借款，贷款，借债 HWIn.i j  
branch                                              分支，分支机构，分店 j<QK1d17  
brought forward                                (账户余额等的)承上年，承上期，承上页 e x#-,;T  
budget                                              预算 7|"l/s9,  
building                                      建筑物；大楼 <00nu'Ex1v  
business conditions                                  业务情况，经营情况 g:.LC F  
business licence                               (企业等的)营业执照 /oZvm  
business relation                                业务关系 g##<d(e!}  
m
o9(2@~<  

呵呵，学下，谢谢分享