[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 rL<a^/b/=  
　　 "']|o~B  
审计词汇英汉对照 f]]UNS$AYQ  
   Huho|6ohH  
A M%1wT9  
9\a;75a  
Cc>+OUL  
ability to continue as a going concern               持续经营能力 U9:I"f,  
acceptability                                     可接受性，可接受程度 #'oGtFCd`  
acceptable level of detection risk                     检查风险的可接受水平 #@K %Mx  
acceptance of engagement                       接受委托 Ce!xa\  
accepting the engagement for the first time              首次接受委托 M}xyW"yp  
access to asset                                         对资产的接触 a X:,1^  
according to                                     根据，依据，依照 *BAR`+;U  
account balance                                账户余额  @1O.;  
account for                                       对……进行会计处理，核算；解释 \"?5CHz*  
accounting                                        会计，会计学 +|TFxaVz  
accounting advisory serve                        会计咨询服务 GilmJ2<  
accounting firm                                 会计师事务所 ;TTH  
accounting information                      会计信息，会计资料 ^*_|26  
accounting period                             会计期间 }J|Pd3Q Sf  
accounting policies                                   会计政策 xHi.N*~D  
accounting professional bodies                 会计职业组织，会计职业团体 _/@u[dWeL  
accounting records                                   会计记录 1_6oM/?'  
accounting responsibility                           会计责任 2mfKy9QxO  
accounting service                             会计服务 (|.rEaTA[1  
accounting standards                                会计准则 "vN~ 7%  
Accounting Standards for Business Enterprises       企业会计准则 S_dM{.!Z(,  
accounting system                             会计系统 M Qlx&.>  
accounting treatment                                会计处理 DNy 6Kw  
accuracy                                    准确性，精确性 Eao^/MKx-  
additional audit procedures                      追加审计程序 ZBl!7_[_  
addressee                                         收件人，收信人 j55;E E!  
Administration of State-owned Assets  (the～)     国有资产管理局 RGV}c#  
administrative laws and regulations                 行政法规 %Ae
43  
adverse impact                                 不利影响，负面影响 We?cRb  
adverse opinion                                反对意见 ;FO( mL(  
advisory group                                  咨询组，顾问组 F<LRo}j"9Q  
agency fee                                        代理费，代理费用 \O(~:KN  
aggregate                                          总计，合计为…… ,7mB`0j>  
alternation of document and record                 变造文件和记录 Gsa~zGN  
alternative audit procedures                      替代审计程序，备选审计程序 4g^X e-  
amend                                              修改，修订 9@yi UX  
amortisation                                      摊销 t @vb3  
analytical capacity                             分析能力 x4%1P w  
analytical procedures                               分析性程序 k5/W'*P  
annual financial statements                        年度会计报表，年度财务报表 dxK3462  
appendix                                          附录，附表 *d mS'/  
applicable                                         适用的 l/g6Tv`w  
applicable laws and regulations                 适用的法规 1?,1EYT"  
application systems                                  应用系统 'jj|bN  
apply consistently                              一贯地执行，一贯地实施 t?;\'  
appropriate                                       适当的，合适的； kYnp$8  
征用，挪用 WI}cXXUKm0  
appropriate authorization                          适当的授权 =dDr:Y<@*  
appropriateness of audit evidence                    审计证据的适当性 "z9 p(|oZ  
approval                                    批准，核准 br4?_,   
assertion                                    (会计报表上的)认定；确认 gjDxgNpa  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8c^Hfjr0  
asset                                                 资产，财产 =--oH'P=M  
asset restructuring                             资产重组 c@Q&
i  
assignment of duties                                 职责的划分 lXOT>$qR<  
assistant                                     助理，助理人员 UNJAfr P  
associated company                                 联属公司，联营公司 ZYo?b"6A  
association                                        联合，结合；协会，社团 ]@A}
v\wa  
assumption                                       假设，假定 (,OF<<OH  
at a given date                                         在某一特定时日 q!4eVg*  
attestation                                         鉴证，公证 gOLN7K-)  
attestation service                             鉴证服务 gUHx(Fi[4  
audit adjustment                                审计调整 iWp 6^g  
audit areas                                        审计领域 +\)a p  
audit conclusion                                审计结论 Z)'gj  
audit effectiveness                             审计效果 DuI>z?bS  
audit efficiency                                  审计效率 `Y_G*b.Rm  
audit engagement letter                      审计业务约定书 5VjO:>  
audit evidence                                          审计证据 45.Vr[FS.  
audit fee                                    审计费 H?cJ'Q,5  
audit files                                          审计档案 B&> z&!}  
audit findings                                     审计中发现的事项 I#PhzGC@  
audit implementation stage                        审计实施阶段 _:7:ixN[Ie  
audit mark                                        审计标识 E(g$f.9  
audit materiality                                 审计重要性 *~0U4kw+  
audit method                                     审计方法 FW)VyVFmk  
audit objective                                         审计目标，审计目的 p-XO4Pc6  
audit of financial statements                      会计报表审计，财务报表审计 4=qZ Z>[t  
audit opinion                                     审计意见 ?4cj
"i  
audit period                                      被审计期间，被审计年度 P"%f8C~r  
audit plan                                          审计计划 V_/.]zQA  
audit planning                                    编制审计计划，制定审计计划，审计计划 &M{;[O{  
audit planning stage                                  审计计划阶段 a4\j.(w)$D  
audit procedure                                审计程序 +=K =B  
audit programme                               审计程序表，具体审计计划 ?Sr7c|a2  
audit report                                       审计报告 5jAS1XG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8F9x2CM-[C  
audit report with a qualified opinion                 有保留意见的审计报告 A~ ({vb'  
audit report with an adverse opinion                否定意见的审计报告 bCqTubbx!t  
audit report with dual dates                      双重日期审计报告 3@42uG>  
audit reporting stage                                 审计报告阶段 `!Yd$=*c_&  
audit responsibility                                   审计责任 <S3s==Cg  
audit results                                      审计结果 aUk]wiwIR9  
audit risk                                          审计风险 XNJ3.w:R  
audit sampling                                          审计抽样 Q?>DbT6  
audit sampling techniques                         审计抽样方法，审计抽样技术 lc\{47LwZ  
audit strategies                                  审计策略 ?&?5x%|.<  
audit summary                                         审计总结，审计小结 :}z`4S@b  
audit team                                         审计小组 qL4s@<|~  
audit test                                    审计测试 2p~}<B  
audit trail                                          审计轨迹 d9up! k  
audit work                                        审计工作 =SD^Jl{H  
audit working paper                                 审计工作底稿 pp@O6  
audited financial statement                        审计会计报表，已审计财务报表 ksf6O$  
Auditing Guidelines (the～)                      审计规范指南 h43py8v  
auditing standards                             审计准则 |y pXO3  
audit-oriented working paper                          (审计)业务类工作底稿 b/?)_pg  
authorisation                                     授权 Y_)xytJ$  
authorisation of transaction                       交易的授权 foUB/&Ee  
availability                                         可获得性 SHT`  
B .$fSWlM;  
balance                                      余额；差额；平衡 +o?;7  
balance sheet                                    资产负债表 z(Z7[#.  
bank                                                 银行 0Wj,=9q  
bank account                                    银行账户，银行户头 2Z>8ROv^X  
bank statement                                 银行对账单 _L +j6N.h1  
barter transaction                              易货交易，以物换物交易 Vh?RlIUA  
basis of audit                                    审计依据 -Fq`#"  
basis of preparation                                (会计报表的)编制基础 \ q\"=  
book of account                               账目，账簿 b]  
borrowing                                         借款，贷款，借债 }U'  
branch                                              分支，分支机构，分店 [&g"Z"  
brought forward                                (账户余额等的)承上年，承上期，承上页 N\|BaZ%>|  
budget                                              预算 ;Yt+{pI  
building                                      建筑物；大楼 U(Tl$#Bt  
business conditions                                  业务情况，经营情况 ;;6$d{  
business licence                               (企业等的)营业执照 bgxk:$E
 
business relation                                业务关系 3N5@<
:2`  
JIIc4fyy8s  

呵呵，学下，谢谢分享