[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 XC,by&nY<y  
　　 %nj{eT  
审计词汇英汉对照 e]7J_9t@  
   h{e?Fl  
A pA@BW:#  
28 ;x5m)N  
q&: t$tSS  
ability to continue as a going concern               持续经营能力 q>VvXUyK,  
acceptability                                     可接受性，可接受程度 >NBwtF>  
acceptable level of detection risk                     检查风险的可接受水平 zUJPINDb  
acceptance of engagement                       接受委托 Gq.fQ_oOb  
accepting the engagement for the first time              首次接受委托 V}q=!zz  
access to asset                                         对资产的接触 = /=?l  
according to                                     根据，依据，依照 K1-y[pS]E  
account balance                                账户余额 w?M` gl8r  
account for                                       对……进行会计处理，核算；解释 h.aXW]]}(P  
accounting                                        会计，会计学 ]hY4 MS  
accounting advisory serve                        会计咨询服务 JE[J}-2  
accounting firm                                 会计师事务所 #!]~E@;E  
accounting information                      会计信息，会计资料 +J :wAmY4  
accounting period                             会计期间 |`@7G`x  
accounting policies                                   会计政策 e|.a%,Dcy  
accounting professional bodies                 会计职业组织，会计职业团体 zR }vw{  
accounting records                                   会计记录 ~P+;_  
accounting responsibility                           会计责任 O
pf^#6'mq  
accounting service                             会计服务 bU_P@GKB  
accounting standards                                会计准则 <
f@ A\  
Accounting Standards for Business Enterprises       企业会计准则 w #RfD  
accounting system                             会计系统 !F#^Peb  
accounting treatment                                会计处理 eu?DSad  
accuracy                                    准确性，精确性 8"J6(KS  
additional audit procedures                      追加审计程序 4tFnZ2x  
addressee                                         收件人，收信人 >2LlBLQ  
Administration of State-owned Assets  (the～)     国有资产管理局 \Oa11c`6  
administrative laws and regulations                 行政法规 6i*LP(n  
adverse impact                                 不利影响，负面影响 QQX7p!~E  
adverse opinion                                反对意见 =~{W;VZt'  
advisory group                                  咨询组，顾问组 Zs}EGC~&  
agency fee                                        代理费，代理费用 Z`{GjV3%wH  
aggregate                                          总计，合计为…… *uvE`4V^Jg  
alternation of document and record                 变造文件和记录 QPp>%iE@  
alternative audit procedures                      替代审计程序，备选审计程序 4Pr@<S"U  
amend                                              修改，修订 ddvtBAX  
amortisation                                      摊销 UJrN+RtL  
analytical capacity                             分析能力 fB ct%M 3  
analytical procedures                               分析性程序 ci{WyIh  
annual financial statements                        年度会计报表，年度财务报表 )W3kBDD  
appendix                                          附录，附表 =}YaV@g<f  
applicable                                         适用的 jo[U6t+pj7  
applicable laws and regulations                 适用的法规 ya/pn qS  
application systems                                  应用系统 F;)qM|7  
apply consistently                              一贯地执行，一贯地实施 qJEtB;J'  
appropriate                                       适当的，合适的； 8jU6N*p/  
征用，挪用 Z}$1~uyw  
appropriate authorization                          适当的授权 ,M$J yda  
appropriateness of audit evidence                    审计证据的适当性 U7d05y'  
approval                                    批准，核准 .7MLgC;  
assertion                                    (会计报表上的)认定；确认 MD=!
a5'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hO4*  X  
asset                                                 资产，财产 Xa/]} B  
asset restructuring                             资产重组 <=PYu:]h  
assignment of duties                                 职责的划分 j'nrdr6n  
assistant                                     助理，助理人员 rZG6}<Hx  
associated company                                 联属公司，联营公司 (/3E,6gMk^  
association                                        联合，结合；协会，社团 aD
jYT/`l  
assumption                                       假设，假定 jMQ7^(9-  
at a given date                                         在某一特定时日 /3CdP'c  
attestation                                         鉴证，公证 ~`o%Y"p%rv  
attestation service                             鉴证服务 wlfq$h p  
audit adjustment                                审计调整 -owap-Va  
audit areas                                        审计领域 dZ'H'm;,!  
audit conclusion                                审计结论 dmUa\1g#  
audit effectiveness                             审计效果 84M*)cKR~  
audit efficiency                                  审计效率 s,;L6nX"  
audit engagement letter                      审计业务约定书 t{Gc,S!]5  
audit evidence                                          审计证据 a #Pr)H  
audit fee                                    审计费 gl!F)RdH  
audit files                                          审计档案 !eGUiE=  
audit findings                                     审计中发现的事项 </)QCl'd  
audit implementation stage                        审计实施阶段 4W36VtQ@E  
audit mark                                        审计标识 l08JL  
audit materiality                                 审计重要性 WO"<s{v  
audit method                                     审计方法 g2W ZW#a)  
audit objective                                         审计目标，审计目的 $5Tjo T  
audit of financial statements                      会计报表审计，财务报表审计 r
>x >aJ  
audit opinion                                     审计意见 LFPYnK  
audit period                                      被审计期间，被审计年度 /7p1y v  
audit plan                                          审计计划 jinXK  
audit planning                                    编制审计计划，制定审计计划，审计计划 h&m4"HBL_  
audit planning stage                                  审计计划阶段 wGAeOD  
audit procedure                                审计程序 2qfKDZ9f^  
audit programme                               审计程序表，具体审计计划 qq[Enf|/y  
audit report                                       审计报告 C'xWRSDO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @[w.!GW%  
audit report with a qualified opinion                 有保留意见的审计报告 Cw ]bhaG g  
audit report with an adverse opinion                否定意见的审计报告 JzuP AI  
audit report with dual dates                      双重日期审计报告 &L4>w.b"N  
audit reporting stage                                 审计报告阶段 f&L8<ASFo  
audit responsibility                                   审计责任 uE:`Fo=y  
audit results                                      审计结果 QeipfK+me  
audit risk                                          审计风险 @s
LB _f  
audit sampling                                          审计抽样 \:`-"Ou(*  
audit sampling techniques                         审计抽样方法，审计抽样技术 V.Qy4u7m  
audit strategies                                  审计策略 E8PlGQ~z{d  
audit summary                                         审计总结，审计小结 b?%Pa\,!  
audit team                                         审计小组 _"'0^F$I  
audit test                                    审计测试 |n+ `t?L^  
audit trail                                          审计轨迹 ps@{1Rn1  
audit work                                        审计工作 8c0ugM   
audit working paper                                 审计工作底稿 -q}I; cH  
audited financial statement                        审计会计报表，已审计财务报表 NM&R\GI  
Auditing Guidelines (the～)                      审计规范指南 \s">trXwX  
auditing standards                             审计准则 TM^.y Y  
audit-oriented working paper                          (审计)业务类工作底稿 (`FY{]Wz!  
authorisation                                     授权 xmbFJUMH  
authorisation of transaction                       交易的授权 :}p<Hq 8Z  
availability                                         可获得性 wQw y+S  
B F@u>5e^6  
balance                                      余额；差额；平衡 |g8Q.*"l[  
balance sheet                                    资产负债表 V}+Ui]ie|I  
bank                                                 银行 `] 4bH,%~  
bank account                                    银行账户，银行户头 f,QBj{M,  
bank statement                                 银行对账单 j<C p&}X  
barter transaction                              易货交易，以物换物交易 |FH|l#bu>  
basis of audit                                    审计依据 NncII5z  
basis of preparation                                (会计报表的)编制基础 V[baGNe  
book of account                               账目，账簿 vK,. P:n  
borrowing                                         借款，贷款，借债 O>kM2xw  
branch                                              分支，分支机构，分店 6`U]%qx_I  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~k780  
budget                                              预算 lko k2  
building                                      建筑物；大楼 #>\%7b59>  
business conditions                                  业务情况，经营情况 M"|({+9eG  
business licence                               (企业等的)营业执照 @86?!0bt  
business relation                                业务关系 U# 7K^(E9  
".Sa[A;~  

呵呵，学下，谢谢分享