[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 iCoX&"lb  
　　 k+/6$pI  
审计词汇英汉对照 m~|40)   
   [UR-I0 s!/  
A l]vm=7:  
+_!QSU,@  
@W<m4fi  
ability to continue as a going concern               持续经营能力 wL1MENzp*z  
acceptability                                     可接受性，可接受程度 CITc2v3a  
acceptable level of detection risk                     检查风险的可接受水平 iscz}E,Y  
acceptance of engagement                       接受委托 TC('H[ ]  
accepting the engagement for the first time              首次接受委托 ]GS bjHsO  
access to asset                                         对资产的接触 Ef\-VKh  
according to                                     根据，依据，依照 $qiya[&G4  
account balance                                账户余额 Sz~OX6L  
account for                                       对……进行会计处理，核算；解释 U:`Kss`  
accounting                                        会计，会计学 ~u{uZ(~
  
accounting advisory serve                        会计咨询服务 &m3lXl  
accounting firm                                 会计师事务所 kM6 Qp  
accounting information                      会计信息，会计资料 m
5. Zu.  
accounting period                             会计期间 0b>h$OU/  
accounting policies                                   会计政策 x2EUr,7  
accounting professional bodies                 会计职业组织，会计职业团体 _!6jR5&r,  
accounting records                                   会计记录 J,hCvm  
accounting responsibility                           会计责任 ' QG?nu  
accounting service                             会计服务 M}a6Vu9  
accounting standards                                会计准则 _$'ashF  
Accounting Standards for Business Enterprises       企业会计准则 Dv"9qk  
accounting system                             会计系统 H|*m$|$,  
accounting treatment                                会计处理 ~&T~1xsFJ  
accuracy                                    准确性，精确性 sB</DS  
additional audit procedures                      追加审计程序 bOB\--:]  
addressee                                         收件人，收信人 .>S!j i  
Administration of State-owned Assets  (the～)     国有资产管理局 r$1Qf}J3=  
administrative laws and regulations                 行政法规 !VJoM,b8  
adverse impact                                 不利影响，负面影响 *|0 -~u%q  
adverse opinion                                反对意见 .8R@2c`}Cs  
advisory group                                  咨询组，顾问组 osRy e3  
agency fee                                        代理费，代理费用 9p/Bh$vJ  
aggregate                                          总计，合计为…… . vV|hSc  
alternation of document and record                 变造文件和记录 UZMd~|  
alternative audit procedures                      替代审计程序，备选审计程序 -@s#uA h  
amend                                              修改，修订 ^c<Ve'-
 
amortisation                                      摊销 ]'}L 1r  
analytical capacity                             分析能力  Sf'CN8  
analytical procedures                               分析性程序 A<{{iBEI`  
annual financial statements                        年度会计报表，年度财务报表 $X6h|?3U,  
appendix                                          附录，附表 Ie_wHcM<  
applicable                                         适用的 t!Xw
W$@  
applicable laws and regulations                 适用的法规 ;'|Ey  
application systems                                  应用系统 TxD#9]Q`  
apply consistently                              一贯地执行，一贯地实施 ~a:  
appropriate                                       适当的，合适的； D^O@'zP=At  
征用，挪用 &pRREu:[4L  
appropriate authorization                          适当的授权 gJXaPJA{  
appropriateness of audit evidence                    审计证据的适当性 ]/Pn EU[  
approval                                    批准，核准 8=l%5r^cq  
assertion                                    (会计报表上的)认定；确认 \e;iT\=.(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3u=g6W2 F  
asset                                                 资产，财产 u_enqC3  
asset restructuring                             资产重组 w>gYx(8b  
assignment of duties                                 职责的划分 T[gv0|+  
assistant                                     助理，助理人员 (HVGlw'`  
associated company                                 联属公司，联营公司 ";F'~}bDA  
association                                        联合，结合；协会，社团 aOp\ 91  
assumption                                       假设，假定 G
[=c Ss,  
at a given date                                         在某一特定时日 O-^Ma-}  
attestation                                         鉴证，公证 z_HdISy0  
attestation service                             鉴证服务 UN
Yqft4  
audit adjustment                                审计调整 d6O[ @CyP  
audit areas                                        审计领域 _/|\aqF.  
audit conclusion                                审计结论 @]j1:PN-  
audit effectiveness                             审计效果 +[VXs~I q  
audit efficiency                                  审计效率 ^W^OfY  
audit engagement letter                      审计业务约定书 ;pAK_>
 
audit evidence                                          审计证据 V88p;K$+  
audit fee                                    审计费 eFgA 8kY)  
audit files                                          审计档案 occ7zcA  
audit findings                                     审计中发现的事项 4dlGxat  
audit implementation stage                        审计实施阶段 Tk
}]Gev  
audit mark                                        审计标识 V!
Uc(  
audit materiality                                 审计重要性 ~$' awY  
audit method                                     审计方法 V0@=^Bls  
audit objective                                         审计目标，审计目的 L0,'m
S  
audit of financial statements                      会计报表审计，财务报表审计 ?< +WG/(d  
audit opinion                                     审计意见 aN?zmkPpov  
audit period                                      被审计期间，被审计年度 [JiH\+XLPs  
audit plan                                          审计计划 as|<}:V  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]Ze1s02(  
audit planning stage                                  审计计划阶段 o&%g8= n%  
audit procedure                                审计程序 $FVNCFN%  
audit programme                               审计程序表，具体审计计划 23PGq%R  
audit report                                       审计报告 kVgTGC"L=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 CJY$G}rk  
audit report with a qualified opinion                 有保留意见的审计报告 MtdG
>TzUn  
audit report with an adverse opinion                否定意见的审计报告 @"A4$`Xi3  
audit report with dual dates                      双重日期审计报告 Hl"
N}   
audit reporting stage                                 审计报告阶段 (QEG4&9  
audit responsibility                                   审计责任 K+eM   
audit results                                      审计结果 L *wYx|  
audit risk                                          审计风险 tQ)qCk07  
audit sampling                                          审计抽样 ftb\0,-  
audit sampling techniques                         审计抽样方法，审计抽样技术 pi(m7Ci"  
audit strategies                                  审计策略 |Cv!,]9:r  
audit summary                                         审计总结，审计小结 @d'j zs  
audit team                                         审计小组 pK*TE5 ]  
audit test                                    审计测试 >MZ/|`[M  
audit trail                                          审计轨迹 {: /}NpA$  
audit work                                        审计工作 m O_af  
audit working paper                                 审计工作底稿 Dt@SqX:~Ee  
audited financial statement                        审计会计报表，已审计财务报表 IGl9g_18  
Auditing Guidelines (the～)                      审计规范指南 {7[Ox<Ho  
auditing standards                             审计准则 x2xRBkRg=  
audit-oriented working paper                          (审计)业务类工作底稿 C|bET  
authorisation                                     授权 6nn*]|7  
authorisation of transaction                       交易的授权 `5*}p#G  
availability                                         可获得性 |!ELV7?(  
B dtDFoETz  
balance                                      余额；差额；平衡 9hl_|r~%*  
balance sheet                                    资产负债表 81F9uM0  
bank                                                 银行 =;L|gtH"  
bank account                                    银行账户，银行户头 [^iN}Lz  
bank statement                                 银行对账单 -"x$ZnHU  
barter transaction                              易货交易，以物换物交易 0GwR~Z}Z  
basis of audit                                    审计依据 mH(:?_KrS-  
basis of preparation                                (会计报表的)编制基础 $4\j]RE!  
book of account                               账目，账簿 inL(X;@yo  
borrowing                                         借款，贷款，借债 ?ub35NLa  
branch                                              分支，分支机构，分店 WJi]t93  
brought forward                                (账户余额等的)承上年，承上期，承上页 >P(.:_^p  
budget                                              预算 HS$r8`S?)  
building                                      建筑物；大楼 h[ ZN+M  
business conditions                                  业务情况，经营情况 4euO1=  
business licence                               (企业等的)营业执照 gGYKEq{j(  
business relation                                业务关系 JF]JOI6.e  

*CMx-_  

呵呵，学下，谢谢分享