[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 x C'>W"pY  
　　 /q%TjQ}F  
审计词汇英汉对照 $S$%avRX  
   G!uQ| <(  
A nTSGcMI
 
B@]( ,  
,\5]n&T;r  
ability to continue as a going concern               持续经营能力 #Dx$KPD  
acceptability                                     可接受性，可接受程度 AA}M"8~2  
acceptable level of detection risk                     检查风险的可接受水平 1$f
A9u$  
acceptance of engagement                       接受委托 KM|[:v  
accepting the engagement for the first time              首次接受委托 SZ-%0z  
access to asset                                         对资产的接触 >Lanuv)O  
according to                                     根据，依据，依照 d]h[]Su/?  
account balance                                账户余额 .1MXQLy  
account for                                       对……进行会计处理，核算；解释 YTq> K/  
accounting                                        会计，会计学 xH\'gli/  
accounting advisory serve                        会计咨询服务 ^HHJ.QR  
accounting firm                                 会计师事务所 U %Aj~K^b  
accounting information                      会计信息，会计资料 WKpHb:H  
accounting period                             会计期间 Y3[<  
accounting policies                                   会计政策 7,|-%!p[  
accounting professional bodies                 会计职业组织，会计职业团体 yPm)r2Ck  
accounting records                                   会计记录 3}$L4U  
accounting responsibility                           会计责任 J?5O2n  
accounting service                             会计服务 a2iaP  
accounting standards                                会计准则 -4b9(  
Accounting Standards for Business Enterprises       企业会计准则 W"|89\p}  
accounting system                             会计系统 Vm&fw".J  
accounting treatment                                会计处理 9F kwtF  
accuracy                                    准确性，精确性 lXm]1 *<  
additional audit procedures                      追加审计程序 &&[j/d}J  
addressee                                         收件人，收信人 [kz<2P  
Administration of State-owned Assets  (the～)     国有资产管理局 a+*|P  
administrative laws and regulations                 行政法规 =Ze~6vS,  
adverse impact                                 不利影响，负面影响 f&^K>Jt1@#  
adverse opinion                                反对意见 ? Z8_(e0U  
advisory group                                  咨询组，顾问组 VX&K
GG.6  
agency fee                                        代理费，代理费用 u9m"{KnV  
aggregate                                          总计，合计为…… sBF>a|  
alternation of document and record                 变造文件和记录 E](Ood  
alternative audit procedures                      替代审计程序，备选审计程序 Qd]-i3^0  
amend                                              修改，修订 Z/hSH 0(~  
amortisation                                      摊销 \0j|~/6   
analytical capacity                             分析能力  2c! ?!:s  
analytical procedures                               分析性程序 sBF}j.b  
annual financial statements                        年度会计报表，年度财务报表 p%J,af  
appendix                                          附录，附表 o?^j1\^  
applicable                                         适用的 J_U1eSz<j  
applicable laws and regulations                 适用的法规 {Ca#{LeLk  
application systems                                  应用系统 KWy4}7a@,s  
apply consistently                              一贯地执行，一贯地实施 ngEjbCV+  
appropriate                                       适当的，合适的； ^5u}   
征用，挪用 w{K_+}fAC  
appropriate authorization                          适当的授权 }RG  
appropriateness of audit evidence                    审计证据的适当性 9+=U&*  
approval                                    批准，核准 &hd+x5  
assertion                                    (会计报表上的)认定；确认 Y.F:1<FAtf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :(A]Bm3  
asset                                                 资产，财产 &{y-}[~  
asset restructuring                             资产重组 #i.M-6SRd  
assignment of duties                                 职责的划分 qN+ngk,:  
assistant                                     助理，助理人员 GIo&zPx  
associated company                                 联属公司，联营公司 v8 gg PI  
association                                        联合，结合；协会，社团 wC<!,tB(8  
assumption                                       假设，假定 u Dm=W36  
at a given date                                         在某一特定时日 kP6g0,\|a|  
attestation                                         鉴证，公证 F7
#  
attestation service                             鉴证服务 292e0cE  
audit adjustment                                审计调整 lXW.G  
audit areas                                        审计领域 vlm&)DIt  
audit conclusion                                审计结论 k=w%oqpN  
audit effectiveness                             审计效果 e}kEh+4  
audit efficiency                                  审计效率 2
@:Go`mg  
audit engagement letter                      审计业务约定书 v~ZdMQvwt  
audit evidence                                          审计证据 <d$|~qS_  
audit fee                                    审计费 =|pQA~UU#  
audit files                                          审计档案 JL`n12$m  
audit findings                                     审计中发现的事项 hM/|k0YV  
audit implementation stage                        审计实施阶段  ];Bh1  
audit mark                                        审计标识 ga6M8eOI  
audit materiality                                 审计重要性 y&-j NOKLM  
audit method                                     审计方法 #s)6u?N  
audit objective                                         审计目标，审计目的 PRWS[ 2[yk  
audit of financial statements                      会计报表审计，财务报表审计 vDv:3qN7(  
audit opinion                                     审计意见 b!5W!vcK  
audit period                                      被审计期间，被审计年度 qL,!
 
audit plan                                          审计计划 e6 QUe.S  
audit planning                                    编制审计计划，制定审计计划，审计计划 MY4cMMjp~  
audit planning stage                                  审计计划阶段 /*`u(d2g  
audit procedure                                审计程序 29 Yg>R!/  
audit programme                               审计程序表，具体审计计划 _CciU.1k&,  
audit report                                       审计报告 _rY,=h{+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oh:g  
audit report with a qualified opinion                 有保留意见的审计报告 ^4_.5~(  
audit report with an adverse opinion                否定意见的审计报告 R4]t
D|  
audit report with dual dates                      双重日期审计报告 E Rqr0>x  
audit reporting stage                                 审计报告阶段 NK$k9,  
audit responsibility                                   审计责任 M@E*_U!U  
audit results                                      审计结果 +0;6
.PK  
audit risk                                          审计风险 /F4rbL^:  
audit sampling                                          审计抽样 @i$9c)D  
audit sampling techniques                         审计抽样方法，审计抽样技术 bQrH8)  
audit strategies                                  审计策略 L#M9!  
audit summary                                         审计总结，审计小结 :h wZz2Dhi  
audit team                                         审计小组 l~!\<, !  
audit test                                    审计测试 ow>^(>^~  
audit trail                                          审计轨迹 B'lWs;  
audit work                                        审计工作 uv/I`[@HK8  
audit working paper                                 审计工作底稿 gieTkZ  
audited financial statement                        审计会计报表，已审计财务报表 tUDOL-Tv  
Auditing Guidelines (the～)                      审计规范指南 jY('?3  
auditing standards                             审计准则 w\:-lXw  
audit-oriented working paper                          (审计)业务类工作底稿 0V1)ou84'  
authorisation                                     授权 Gvb>M=9  
authorisation of transaction                       交易的授权 SirjWYap  
availability                                         可获得性 0gL]^_+7  
B \=kH7 !  
balance                                      余额；差额；平衡 #Ne<=ayS  
balance sheet                                    资产负债表 VL?ubt<  
bank                                                 银行 J3Qv|w[3Y  
bank account                                    银行账户，银行户头 UwvGw5)q  
bank statement                                 银行对账单 X2}\i5{  
barter transaction                              易货交易，以物换物交易 q?nXhUD  
basis of audit                                    审计依据 M$B
9?N6  
basis of preparation                                (会计报表的)编制基础 <%8j#@OdZ  
book of account                               账目，账簿 O={4 >>F  
borrowing                                         借款，贷款，借债 >8"oO[U5>  
branch                                              分支，分支机构，分店 N/p9Ws  
brought forward                                (账户余额等的)承上年，承上期，承上页 Vl%AN;o  
budget                                              预算 m$ )yd~  
building                                      建筑物；大楼 eB%KXPhMm  
business conditions                                  业务情况，经营情况 {KxeH7S
 
business licence                               (企业等的)营业执照 =!w5%|r.  
business relation                                业务关系 rjo/-910  
%[u6<  

呵呵，学下，谢谢分享