[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 2t { Cpw  
　　 (Df<QC`0v  
审计词汇英汉对照 04;y%~,}U/  
   H/V%DO  
A !9"R4~4  
FGx_qBG4|  
Hcd>\0  
ability to continue as a going concern               持续经营能力 7o z(hO~  
acceptability                                     可接受性，可接受程度 Za!c=(5  
acceptable level of detection risk                     检查风险的可接受水平 FbM5Bqv  
acceptance of engagement                       接受委托 =] 5;=>(  
accepting the engagement for the first time              首次接受委托 1TQ$(bI  
access to asset                                         对资产的接触 ~rCn
ST  
according to                                     根据，依据，依照 gE=~.P[Z
X  
account balance                                账户余额 A2&&iL=j/  
account for                                       对……进行会计处理，核算；解释 b=T+#Jb  
accounting                                        会计，会计学 l``1^&K  
accounting advisory serve                        会计咨询服务 :,q3?l6  
accounting firm                                 会计师事务所 3r em"M  
accounting information                      会计信息，会计资料 d L%
E0o  
accounting period                             会计期间 sW2LNE  
accounting policies                                   会计政策 b+p!{  
accounting professional bodies                 会计职业组织，会计职业团体 qd|*v
E  
accounting records                                   会计记录 r-YQsu&  
accounting responsibility                           会计责任 l*Y~h3  
accounting service                             会计服务 :=L[kzX  
accounting standards                                会计准则 <vt^=QA'  
Accounting Standards for Business Enterprises       企业会计准则 MF\n@lX  
accounting system                             会计系统 N2&aU?`e  
accounting treatment                                会计处理 \>=YxB q  
accuracy                                    准确性，精确性 GPx S .&  
additional audit procedures                      追加审计程序 ?XOeMI  
addressee                                         收件人，收信人 Z `\7B e  
Administration of State-owned Assets  (the～)     国有资产管理局 {t/!a0\HS  
administrative laws and regulations                 行政法规 g41 Lh3dj  
adverse impact                                 不利影响，负面影响 1yB;"q&Xd  
adverse opinion                                反对意见 $PS5xD~@  
advisory group                                  咨询组，顾问组 yL Q&
<\  
agency fee                                        代理费，代理费用 ,IJNuu\  
aggregate                                          总计，合计为…… |C&eH$?~=R  
alternation of document and record                 变造文件和记录 UiZ61lw  
alternative audit procedures                      替代审计程序，备选审计程序 <Ab:yD`K!  
amend                                              修改，修订 VvF&E>fC  
amortisation                                      摊销 #8z\i2I  
analytical capacity                             分析能力 wO!hVm,Ta  
analytical procedures                               分析性程序 5N/]/  
annual financial statements                        年度会计报表，年度财务报表 hE6tu'  
appendix                                          附录，附表 lwg.'<  
applicable                                         适用的 C(0Iv[~y/  
applicable laws and regulations                 适用的法规 !F<
?he<U  
application systems                                  应用系统 qBNiuV;*  
apply consistently                              一贯地执行，一贯地实施 ai`:HhE  
appropriate                                       适当的，合适的； GO)rpk9  
征用，挪用 W"-nzdAJ5  
appropriate authorization                          适当的授权 QNJG}Upl  
appropriateness of audit evidence                    审计证据的适当性 ?@#}%<yEq  
approval                                    批准，核准 ^n2w 6U0  
assertion                                    (会计报表上的)认定；确认 ppnj.tLz;r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |wb7`6g  
asset                                                 资产，财产 {PVu3W  
asset restructuring                             资产重组 g^C6"rsnl  
assignment of duties                                 职责的划分 B7PmG f)b  
assistant                                     助理，助理人员 B)Q'a3d#  
associated company                                 联属公司，联营公司 rka:.#!  
association                                        联合，结合；协会，社团 Ur-^X(nL  
assumption                                       假设，假定 V0AX1?H~w  
at a given date                                         在某一特定时日 ^]DWrmy  
attestation                                         鉴证，公证 zc1Zuco| R  
attestation service                             鉴证服务 \fz j fZ1n  
audit adjustment                                审计调整 @iRVY|t/  
audit areas                                        审计领域 `SwnKg  
audit conclusion                                审计结论 <di_2hN  
audit effectiveness                             审计效果 ( 7?%Hg  
audit efficiency                                  审计效率 !:t9{z{Ixg  
audit engagement letter                      审计业务约定书 b tu:@s8ci  
audit evidence                                          审计证据 HxMsH5;  
audit fee                                    审计费 yn#h$o<  
audit files                                          审计档案 *YtNt5u  
audit findings                                     审计中发现的事项 uf^:3{1  
audit implementation stage                        审计实施阶段 0c5_L6_z  
audit mark                                        审计标识 #~x5}8  
audit materiality                                 审计重要性 Vw*x3>`  
audit method                                     审计方法 .HBvs=i  
audit objective                                         审计目标，审计目的 cMl

%)j-  
audit of financial statements                      会计报表审计，财务报表审计 'mcJ/9)v  
audit opinion                                     审计意见 % 8L<KJd  
audit period                                      被审计期间，被审计年度 Pp/{
keEye  
audit plan                                          审计计划 6b/b}vl  
audit planning                                    编制审计计划，制定审计计划，审计计划 [KH?5C  
audit planning stage                                  审计计划阶段 {Pb^Lf >  
audit procedure                                审计程序 (OqJet2{
+  
audit programme                               审计程序表，具体审计计划 88>Uu!M=f  
audit report                                       审计报告 '| }
}og  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QP B"EW  
audit report with a qualified opinion                 有保留意见的审计报告 re!8nuBsA  
audit report with an adverse opinion                否定意见的审计报告 %jxuH+L   
audit report with dual dates                      双重日期审计报告 W\,lII0  
audit reporting stage                                 审计报告阶段 c2^7"`  
audit responsibility                                   审计责任 M: "ci;*$  
audit results                                      审计结果 %d0S-.  
audit risk                                          审计风险 i'wF>EBz  
audit sampling                                          审计抽样 \v
srBM  
audit sampling techniques                         审计抽样方法，审计抽样技术 h,>L(=c$O  
audit strategies                                  审计策略 A7C+&I!L  
audit summary                                         审计总结，审计小结 "Cc"y* P  
audit team                                         审计小组 / D ]B  
audit test                                    审计测试 u mlZ(??.  
audit trail                                          审计轨迹 h`]/3Ma*:  
audit work                                        审计工作 @6q$Zg/  
audit working paper                                 审计工作底稿 :  xZC7"  
audited financial statement                        审计会计报表，已审计财务报表 n:'BN ([]o  
Auditing Guidelines (the～)                      审计规范指南 M:M>@|)  
auditing standards                             审计准则 0lCd,a2:  
audit-oriented working paper                          (审计)业务类工作底稿 C[nr>  
authorisation                                     授权 !|h2&tH  
authorisation of transaction                       交易的授权 t4@g;U?o  
availability                                         可获得性 z8|9WZ:  
B f*vk1dS:*3  
balance                                      余额；差额；平衡 \hW73a!  
balance sheet                                    资产负债表 2w|u )ow)  
bank                                                 银行 %`QsX {?,  
bank account                                    银行账户，银行户头 8MeXVhM
 
bank statement                                 银行对账单 F[=lA"F^  
barter transaction                              易货交易，以物换物交易 TDIOK  
basis of audit                                    审计依据 &H1D!N  
basis of preparation                                (会计报表的)编制基础 y]]Vp~R:[  
book of account                               账目，账簿 W4*BR_H&*  
borrowing                                         借款，贷款，借债 j' KobyX<  
branch                                              分支，分支机构，分店 HQ`nq~%&(  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~ _db<!a  
budget                                              预算 SE)j}go  
building                                      建筑物；大楼 {2k< k(,  
business conditions                                  业务情况，经营情况 aE+$&_>ef  
business licence                               (企业等的)营业执照 ,XG|oo-  
business relation                                业务关系 J5p!-N`NS  

Ym{%"EB  

呵呵，学下，谢谢分享