[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 m%i!;K"{s  
　　 IlMst16q5  
审计词汇英汉对照 F3<Ip~K  
   bN.U2%~!  
A 8"J6(KS  
4tFnZ2x  
>2LlBLQ  
ability to continue as a going concern               持续经营能力 ~|=G3(I[  
acceptability                                     可接受性，可接受程度 nbSu|sX~r5  
acceptable level of detection risk                     检查风险的可接受水平 QQX7p!~E  
acceptance of engagement                       接受委托 wWB^m@:4  
accepting the engagement for the first time              首次接受委托 EdS7m,d  
access to asset                                         对资产的接触 )|L#i2?:  
according to                                     根据，依据，依照 Yq-7!  
account balance                                账户余额 O*hQP
*Rs  
account for                                       对……进行会计处理，核算；解释 &^])iG,Ew  
accounting                                        会计，会计学 n,%/cUl  
accounting advisory serve                        会计咨询服务 rJc=&'{&)N  
accounting firm                                 会计师事务所 _t\)W(E&  
accounting information                      会计信息，会计资料 wy#5p]!u  
accounting period                             会计期间 r_M5:Rz  
accounting policies                                   会计政策 WlnS.P\+E  
accounting professional bodies                 会计职业组织，会计职业团体 z]=jer  
accounting records                                   会计记录 ^%m~VLH  
accounting responsibility                           会计责任 \%]!/&>{6  
accounting service                             会计服务 lxOUV?m^N  
accounting standards                                会计准则 (:ij'Zbz  
Accounting Standards for Business Enterprises       企业会计准则 j9$kaEf  
accounting system                             会计系统 qJ<Ghd`8v  
accounting treatment                                会计处理 3("E5lI(g:  
accuracy                                    准确性，精确性 ^TCfj^FP  
additional audit procedures                      追加审计程序 <~35tOpv  
addressee                                         收件人，收信人 "AHuq%j  
Administration of State-owned Assets  (the～)     国有资产管理局 ,HfdiGs}j  
administrative laws and regulations                 行政法规 =
1% <  
adverse impact                                 不利影响，负面影响 1Et{lrgh f  
adverse opinion                                反对意见 p
"=8{LrO  
advisory group                                  咨询组，顾问组 Y .\<P*iO  
agency fee                                        代理费，代理费用 \Gz 79VW  
aggregate                                          总计，合计为…… >I;J!{  
alternation of document and record                 变造文件和记录 4F?O5&329i  
alternative audit procedures                      替代审计程序，备选审计程序 _:?b-44  
amend                                              修改，修订 (, 2U?p  
amortisation                                      摊销 [fr!J?/@  
analytical capacity                             分析能力 $C9['GGR  
analytical procedures                               分析性程序  aq%i:};  
annual financial statements                        年度会计报表，年度财务报表 A=pyaU`aE  
appendix                                          附录，附表 1F94e)M)"  
applicable                                         适用的
khfWU  
applicable laws and regulations                 适用的法规 :V:siI Dn  
application systems                                  应用系统 u_X(c'aE;  
apply consistently                              一贯地执行，一贯地实施 _f<#+*y  
appropriate                                       适当的，合适的； m[6c{$A/w  
征用，挪用 ='\E+*[$I  
appropriate authorization                          适当的授权 Qe1WT T]:I  
appropriateness of audit evidence                    审计证据的适当性 lyQNE3   
approval                                    批准，核准 *aS[^iX?s  
assertion                                    (会计报表上的)认定；确认 xY1@Ja  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?4MZT5 .  
asset                                                 资产，财产 F)hUT@  
asset restructuring                             资产重组 38gEto#q  
assignment of duties                                 职责的划分 1agI/R  
assistant                                     助理，助理人员 UaV8!Z>  
associated company                                 联属公司，联营公司
eAbp5}B  
association                                        联合，结合；协会，社团 X16r$~Pb  
assumption                                       假设，假定 }R2afTn[;  
at a given date                                         在某一特定时日 k2ZMDU  
attestation                                         鉴证，公证 s.jcD  
attestation service                             鉴证服务 QVPJ$~x  
audit adjustment                                审计调整 fIm=^}?fwK  
audit areas                                        审计领域 R)BH:wg"  
audit conclusion                                审计结论 rZ^VKO`~I1  
audit effectiveness                             审计效果 4#2iq@s  
audit efficiency                                  审计效率 .V?>Jhok  
audit engagement letter                      审计业务约定书 yh"48@L'D  
audit evidence                                          审计证据 pJPP6Be<  
audit fee                                    审计费 [p&2k&.XYe  
audit files                                          审计档案 4dI=  
audit findings                                     审计中发现的事项 3[}w#n1  
audit implementation stage                        审计实施阶段 \4roM1&[  
audit mark                                        审计标识 EGJrnz8  
audit materiality                                 审计重要性 xzOM\ Nq?O  
audit method                                     审计方法 C&-]Rf fA  
audit objective                                         审计目标，审计目的 ~U`|+ 5  
audit of financial statements                      会计报表审计，财务报表审计 -%6Y&_5VK  
audit opinion                                     审计意见 [Cf{2WB:7  
audit period                                      被审计期间，被审计年度 :dj=kuUTbu  
audit plan                                          审计计划 Q'
K[?W|C  
audit planning                                    编制审计计划，制定审计计划，审计计划 K:8. Dvn  
audit planning stage                                  审计计划阶段 vC ISd   
audit procedure                                审计程序 QsH?qI&2jp  
audit programme                               审计程序表，具体审计计划 [gxH,=Pb  
audit report                                       审计报告 b {hdEb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +U*:WKdI?  
audit report with a qualified opinion                 有保留意见的审计报告 ?D S|vCae  
audit report with an adverse opinion                否定意见的审计报告 OysO55
i  
audit report with dual dates                      双重日期审计报告 bx=9XZ9g  
audit reporting stage                                 审计报告阶段 vN3uLz'<  
audit responsibility                                   审计责任 #JW~&;  
audit results                                      审计结果 7 Hzv-s  
audit risk                                          审计风险 +a!uS0fIJi  
audit sampling                                          审计抽样 Sx}61
?  
audit sampling techniques                         审计抽样方法，审计抽样技术 2;&!]2vo$  
audit strategies                                  审计策略 %6HJM| {H  
audit summary                                         审计总结，审计小结 &
& E
)  
audit team                                         审计小组 $J)2E g  
audit test                                    审计测试 >\5IB5'j  
audit trail                                          审计轨迹 mZ}C)&,m2  
audit work                                        审计工作 Q<d|OX  
audit working paper                                 审计工作底稿 %P`w"H,v3#  
audited financial statement                        审计会计报表，已审计财务报表 ( t59SY  
Auditing Guidelines (the～)                      审计规范指南 Q9NKQuSu  
auditing standards                             审计准则 #5}v?  
audit-oriented working paper                          (审计)业务类工作底稿 tA]Y=U+Q  
authorisation                                     授权 A,
#a?O6m  
authorisation of transaction                       交易的授权 LP:F'Q:<  
availability                                         可获得性 $V2.@X  
B rX@?~(^ML  
balance                                      余额；差额；平衡 ;iTZzm B  
balance sheet                                    资产负债表 2L|)uCb  
bank                                                 银行 l~*D jr~  
bank account                                    银行账户，银行户头 -VO* P  
bank statement                                 银行对账单 |tqYRWn0  
barter transaction                              易货交易，以物换物交易 ]gG&X3jaKq  
basis of audit                                    审计依据  _)=eE  
basis of preparation                                (会计报表的)编制基础 W@FRKDixG  
book of account                               账目，账簿 Lm"zW>v  
borrowing                                         借款，贷款，借债 wTkcR^  
branch                                              分支，分支机构，分店 zaMKwv}BR  
brought forward                                (账户余额等的)承上年，承上期，承上页 hz*H,E!>  
budget                                              预算 c},wW@SF2W  
building                                      建筑物；大楼 G+zIh}9  
business conditions                                  业务情况，经营情况 '5 k Sr(  
business licence                               (企业等的)营业执照 @]xHt&j  
business relation                                业务关系 1_0\_|  
Z@ZSn0  

呵呵，学下，谢谢分享