[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 C4X3;l Z%S  
　　 dcemF  
审计词汇英汉对照 8M3
DG=D  
   h3>u[cX%  
A ?zsRs?rc0  
"6WJj3hN  
?gU-a  
ability to continue as a going concern               持续经营能力 ,lCFe0>k!=  
acceptability                                     可接受性，可接受程度 HIj:?y  
acceptable level of detection risk                     检查风险的可接受水平 XOS^&;  
acceptance of engagement                       接受委托 fUq}dAs*K  
accepting the engagement for the first time              首次接受委托 CO ZfR~}  
access to asset                                         对资产的接触 ,,EG"Um6  
according to                                     根据，依据，依照 Wvd-b e  
account balance                                账户余额 F-~Xbz%  
account for                                       对……进行会计处理，核算；解释 ~nj+"d]  
accounting                                        会计，会计学 ~P!=fU)  
accounting advisory serve                        会计咨询服务 Kzt:rhiB  
accounting firm                                 会计师事务所 @!x7jPr  
accounting information                      会计信息，会计资料 [r]<~$  
accounting period                             会计期间 ga1b%5]v.  
accounting policies                                   会计政策 ze+S_{  
accounting professional bodies                 会计职业组织，会计职业团体 ept:<!4  
accounting records                                   会计记录 S._h->5f  
accounting responsibility                           会计责任 H-WNu+  
accounting service                             会计服务 zuJ` 704   
accounting standards                                会计准则 0^2e^qf  
Accounting Standards for Business Enterprises       企业会计准则 REX/:sB<  
accounting system                             会计系统 _{B2z[G}  
accounting treatment                                会计处理 3!?QQT,!)  
accuracy                                    准确性，精确性 ^^
xzaF  
additional audit procedures                      追加审计程序 RHu,t5,  
addressee                                         收件人，收信人 8z&/{:Z@pH  
Administration of State-owned Assets  (the～)     国有资产管理局 KJ-Q$ M  
administrative laws and regulations                 行政法规 )5<dmK@  
adverse impact                                 不利影响，负面影响 Jx&+e,OST  
adverse opinion                                反对意见 Z +<Y.*6  
advisory group                                  咨询组，顾问组 *D7oHwDU  
agency fee                                        代理费，代理费用 HW6Cz>WxOW  
aggregate                                          总计，合计为……  >qI:  
alternation of document and record                 变造文件和记录 bx".<q(  
alternative audit procedures                      替代审计程序，备选审计程序 OWN
|W,  
amend                                              修改，修订 5(\[Gke  
amortisation                                      摊销 lvk*Db$  
analytical capacity                             分析能力 Oh}@c~7;  
analytical procedures                               分析性程序 at3YL[,[Z  
annual financial statements                        年度会计报表，年度财务报表 ov>`MCS,v  
appendix                                          附录，附表 ryd}-_LL  
applicable                                         适用的 wDh&S{N  
applicable laws and regulations                 适用的法规 Y(R],9h8  
application systems                                  应用系统 wz:w
6q  
apply consistently                              一贯地执行，一贯地实施 gr>FLf   
appropriate                                       适当的，合适的； Oo\~'I  
征用，挪用 P}PMRAek  
appropriate authorization                          适当的授权 uMC0XE|S  
appropriateness of audit evidence                    审计证据的适当性 &)~LGWBdC  
approval                                    批准，核准 >R/^[(
[;]  
assertion                                    (会计报表上的)认定；确认 l4^8$@;s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dt]FmU  
asset                                                 资产，财产 8HSGOs =8  
asset restructuring                             资产重组 Ga*  
assignment of duties                                 职责的划分 Hp fTuydU  
assistant                                     助理，助理人员 \ItAc2,Fl  
associated company                                 联属公司，联营公司 0g@*N4  
association                                        联合，结合；协会，社团 {\=NZ\  
assumption                                       假设，假定 dp1t]  
at a given date                                         在某一特定时日
PzLV}   
attestation                                         鉴证，公证  hP1;$  
attestation service                             鉴证服务 AqrK==0N  
audit adjustment                                审计调整 qkyYt#4E  
audit areas                                        审计领域 eR8>5:V_  
audit conclusion                                审计结论 klj.\wg/p{  
audit effectiveness                             审计效果 6Qm .k$[  
audit efficiency                                  审计效率 D <Fl7QAb  
audit engagement letter                      审计业务约定书 _lk5\bu  
audit evidence                                          审计证据 ?Vr~~v"fg8  
audit fee                                    审计费 Fg^zz*e  
audit files                                          审计档案 :Z5kiEwYM  
audit findings                                     审计中发现的事项 y|D-W>0cX3  
audit implementation stage                        审计实施阶段 0k|/]zfb  
audit mark                                        审计标识 ~/R}K g(  
audit materiality                                 审计重要性 e}"k8 ./  
audit method                                     审计方法 n<sA?T  
audit objective                                         审计目标，审计目的 xJ|Z]m=d   
audit of financial statements                      会计报表审计，财务报表审计 a% 82I::t  
audit opinion                                     审计意见 pvd9wKz  
audit period                                      被审计期间，被审计年度 ~ leLQsZ  
audit plan                                          审计计划 =0mGfTc  
audit planning                                    编制审计计划，制定审计计划，审计计划 AzBpQb*  
audit planning stage                                  审计计划阶段 }Qvoms<k  
audit procedure                                审计程序 "[]J[!}x  
audit programme                               审计程序表，具体审计计划 qv+}|+aL:  
audit report                                       审计报告 51M'x_8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c\eT`.ENk  
audit report with a qualified opinion                 有保留意见的审计报告 3 _k3U  
audit report with an adverse opinion                否定意见的审计报告 QmB,~x{j>  
audit report with dual dates                      双重日期审计报告 X7"hTD  
audit reporting stage                                 审计报告阶段 s}Sxl0  
audit responsibility                                   审计责任 $L$GI~w/  
audit results                                      审计结果 \U'TL_Ql  
audit risk                                          审计风险 ol8uV{:"  
audit sampling                                          审计抽样 9]/ju  
audit sampling techniques                         审计抽样方法，审计抽样技术 T]J#>LBd  
audit strategies                                  审计策略 _b 8XF&O  
audit summary                                         审计总结，审计小结 SjO
Iln  
audit team                                         审计小组 H~"XlP  
audit test                                    审计测试 m4@w M?
 
audit trail                                          审计轨迹 I*)eP||  
audit work                                        审计工作 h!>NS ?X7  
audit working paper                                 审计工作底稿 ,TxZ:f`"  
audited financial statement                        审计会计报表，已审计财务报表 x@>^c:-f  
Auditing Guidelines (the～)                      审计规范指南 GB_m&t  
auditing standards                             审计准则 ]^ \+B4  
audit-oriented working paper                          (审计)业务类工作底稿 3#T_(
  
authorisation                                     授权 }GTy{Y*&  
authorisation of transaction                       交易的授权 OL
"So u4  
availability                                         可获得性 C!" .[3  
B y7s.6i}7  
balance                                      余额；差额；平衡 A,s .<TG  
balance sheet                                    资产负债表 4)nQBF X  
bank                                                 银行 D+
**o  
bank account                                    银行账户，银行户头 {  e%  
bank statement                                 银行对账单 8m"5J-uIi  
barter transaction                              易货交易，以物换物交易 eL!G, W  
basis of audit                                    审计依据 S\UM0G}v  
basis of preparation                                (会计报表的)编制基础 5Gsj;  
book of account                               账目，账簿 wen6"  
borrowing                                         借款，贷款，借债 $/(H%f&  
branch                                              分支，分支机构，分店 .el_pg  
brought forward                                (账户余额等的)承上年，承上期，承上页  qz:_T  
budget                                              预算 W\<5'9LNb  
building                                      建筑物；大楼 Gu_Rf&:  
business conditions                                  业务情况，经营情况 T{lJ[M  
business licence                               (企业等的)营业执照 "]`QQT-{0  
business relation                                业务关系 K\ \UF  
\:?H_^^d  

呵呵，学下，谢谢分享