[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 ke~S[bL%-  
　　 KMU2PoqD  
审计词汇英汉对照 &@&0n)VTd  
   4/_@F>I_  
A y,YK Mc  
bOvMXj/HV=  
` D9sEt_/  
ability to continue as a going concern               持续经营能力 ,o?yS>L_r  
acceptability                                     可接受性，可接受程度 j$%uip{  
acceptable level of detection risk                     检查风险的可接受水平 :<"b"{X"  
acceptance of engagement                       接受委托 1kDr;.m%  
accepting the engagement for the first time              首次接受委托 }\-"L/D?+  
access to asset                                         对资产的接触 K0YUN^St  
according to                                     根据，依据，依照 5:T)hoF@  
account balance                                账户余额 W)OoHpdw  
account for                                       对……进行会计处理，核算；解释 i wFI lJ@  
accounting                                        会计，会计学 "{1SDbwmMo  
accounting advisory serve                        会计咨询服务 2A,iY}R  
accounting firm                                 会计师事务所 #0F6{&; M  
accounting information                      会计信息，会计资料 jO5R 0^w  
accounting period                             会计期间 :)PAj  
accounting policies                                   会计政策 Bkq3-rX\  
accounting professional bodies                 会计职业组织，会计职业团体 C{5^UCJkg  
accounting records                                   会计记录 )|Il@unp/  
accounting responsibility                           会计责任 ]TTQ;F  
accounting service                             会计服务 udjahI<{  
accounting standards                                会计准则 0r|mg::'  
Accounting Standards for Business Enterprises       企业会计准则 N.l
\2S}  
accounting system                             会计系统 S1`;2mAf*  
accounting treatment                                会计处理 4ne95_i  
accuracy                                    准确性，精确性 {&qB!axj  
additional audit procedures                      追加审计程序 Y)7LkZO(y  
addressee                                         收件人，收信人 qad`muAd  
Administration of State-owned Assets  (the～)     国有资产管理局 `H#G/zOr  
administrative laws and regulations                 行政法规 gPA), NrN  
adverse impact                                 不利影响，负面影响 $%%K9Y  
adverse opinion                                反对意见 E+tV7xa~  
advisory group                                  咨询组，顾问组 pT=YV k  
agency fee                                        代理费，代理费用 6q8b>LG|  
aggregate                                          总计，合计为…… W/?\8AE
 
alternation of document and record                 变造文件和记录 (:TZ~"VY  
alternative audit procedures                      替代审计程序，备选审计程序 ?F! ='6D}b  
amend                                              修改，修订 \i}:Vb(^  
amortisation                                      摊销 [=otgVteN"  
analytical capacity                             分析能力 mv0JD(  
analytical procedures                               分析性程序 uPvE;E_  
annual financial statements                        年度会计报表，年度财务报表 /HiRbwQK#  
appendix                                          附录，附表 1~|o@CO  
applicable                                         适用的 GQR|t?:t  
applicable laws and regulations                 适用的法规 `'gadCTb=  
application systems                                  应用系统 REaU=-m-  
apply consistently                              一贯地执行，一贯地实施 1638U1  
appropriate                                       适当的，合适的； AlH\IP  
征用，挪用 <q dM  
appropriate authorization                          适当的授权 eX1<zzd  
appropriateness of audit evidence                    审计证据的适当性 "y5LojdCs  
approval                                    批准，核准 r^2>60q'  
assertion                                    (会计报表上的)认定；确认 /^XGIQ/W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u]!ZW&  
asset                                                 资产，财产 Ck;>
9>  
asset restructuring                             资产重组 $vQ#ah/k  
assignment of duties                                 职责的划分 B7R*g,(  
assistant                                     助理，助理人员 }qk8^W{  
associated company                                 联属公司，联营公司 /xu#ZZ?8F_  
association                                        联合，结合；协会，社团 F79 !B  
assumption                                       假设，假定 jI
OrB}  
at a given date                                         在某一特定时日 >0kZ-M5  
attestation                                         鉴证，公证 z;F6:aBa  
attestation service                             鉴证服务 ,Zs"r}G^  
audit adjustment                                审计调整 #$ Q2ijT0  
audit areas                                        审计领域  6[{|'  
audit conclusion                                审计结论 p3N/"t&>  
audit effectiveness                             审计效果 RdtF5#\z  
audit efficiency                                  审计效率 &E(KOfk#  
audit engagement letter                      审计业务约定书 b_p/ 1W:  
audit evidence                                          审计证据 gFx2\QV  
audit fee                                    审计费 o(w xu)  
audit files                                          审计档案  Q9!T@
 
audit findings                                     审计中发现的事项 (/oHj^>3N`  
audit implementation stage                        审计实施阶段 SBNeN]  
audit mark                                        审计标识 Jh)x_&R&Q  
audit materiality                                 审计重要性 "G+g(?N]j  
audit method                                     审计方法 SMMsXH  
audit objective                                         审计目标，审计目的 B_u1FWc  
audit of financial statements                      会计报表审计，财务报表审计 GW[g!66^  
audit opinion                                     审计意见 MzWVsV  
audit period                                      被审计期间，被审计年度 :|P[u+v  
audit plan                                          审计计划 !qF U  
audit planning                                    编制审计计划，制定审计计划，审计计划 s_j ?L  
audit planning stage                                  审计计划阶段 O8\dMb  
audit procedure                                审计程序 2A5R3x=\  
audit programme                               审计程序表，具体审计计划 -%5O:n  
audit report                                       审计报告 J2ryYdo>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1F*3K3T {  
audit report with a qualified opinion                 有保留意见的审计报告 a*oqhOTQ  
audit report with an adverse opinion                否定意见的审计报告 *T+Bjj;w  
audit report with dual dates                      双重日期审计报告 Wvg
+5Q  
audit reporting stage                                 审计报告阶段 -!~T$}/F  
audit responsibility                                   审计责任 DF>LN%a~  
audit results                                      审计结果 N"+o=nS  
audit risk                                          审计风险 tE~OWjL  
audit sampling                                          审计抽样 "G&S`8  
audit sampling techniques                         审计抽样方法，审计抽样技术 5Wyo!pRi  
audit strategies                                  审计策略 \bc ob8u  
audit summary                                         审计总结，审计小结 zOEdFU{x  
audit team                                         审计小组 VD,p<u{r  
audit test                                    审计测试 D  (>,#F  
audit trail                                          审计轨迹 K TQy pv  
audit work                                        审计工作 8H%-/2NW  
audit working paper                                 审计工作底稿 2EU((Q`>=(  
audited financial statement                        审计会计报表，已审计财务报表 *j9hjq0j  
Auditing Guidelines (the～)                      审计规范指南 fs:%L  
auditing standards                             审计准则 Pa8E.<>  
audit-oriented working paper                          (审计)业务类工作底稿 gE_i#=bw  
authorisation                                     授权 19r4J(pV  
authorisation of transaction                       交易的授权 Q^|ZoJS  
availability                                         可获得性 #%=6DHsK  
B )yOdRRP  
balance                                      余额；差额；平衡 _yu d  
balance sheet                                    资产负债表 T@S\:P  
bank                                                 银行 b! h*I>`  
bank account                                    银行账户，银行户头
V\!6K  
bank statement                                 银行对账单 q$<M2  
barter transaction                              易货交易，以物换物交易 hI^H qv  
basis of audit                                    审计依据 "IjCuR;#  
basis of preparation                                (会计报表的)编制基础 T&ECGF;Y/  
book of account                               账目，账簿 b%TS37`^[  
borrowing                                         借款，贷款，借债 ['*{f(AI  
branch                                              分支，分支机构，分店 EGY'a*]cU  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~$
bkWb*RJ  
budget                                              预算 hJ>Kfm  
building                                      建筑物；大楼 Y%i=u:}fm  
business conditions                                  业务情况，经营情况 ?bq S{KF  
business licence                               (企业等的)营业执照 =Fd!wkB'{  
business relation                                业务关系 gc y'"d"  

S m%\,/3  

呵呵，学下，谢谢分享