[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 4%*hGh=  
　　 !5x Ly6=}  
审计词汇英汉对照 :G)<}j"sM  
   =z:U~D  
A ]#<  
i9UI,b%X  
A2x;fgi  
ability to continue as a going concern               持续经营能力 *rqm8z50a  
acceptability                                     可接受性，可接受程度 zzvlI66e  
acceptable level of detection risk                     检查风险的可接受水平 M+s j}  
acceptance of engagement                       接受委托 OYf{?-QD  
accepting the engagement for the first time              首次接受委托 {aN(d3c  
access to asset                                         对资产的接触 7SI)1_%G  
according to                                     根据，依据，依照 H]&!'\aUz  
account balance                                账户余额 >Csbjf6  
account for                                       对……进行会计处理，核算；解释 hbuZaxo<  
accounting                                        会计，会计学 OR+A_:c.D  
accounting advisory serve                        会计咨询服务 2w?G.pO#  
accounting firm                                 会计师事务所 ,m07p~,V  
accounting information                      会计信息，会计资料 {TZE/A3D,  
accounting period                             会计期间 b2h":G|s  
accounting policies                                   会计政策 OoP@-D"e  
accounting professional bodies                 会计职业组织，会计职业团体 za, 2 r^  
accounting records                                   会计记录 um8AdiK  
accounting responsibility                           会计责任 NcL =zo<  
accounting service                             会计服务 8.I9}_  
accounting standards                                会计准则 ^i<}]c_|f  
Accounting Standards for Business Enterprises       企业会计准则 )LswSV  
accounting system                             会计系统 *kaJ*Ti-/  
accounting treatment                                会计处理 ,VD6s!(  
accuracy                                    准确性，精确性 |*Ot/TvG  
additional audit procedures                      追加审计程序 6b:DJ  
addressee                                         收件人，收信人 =cfm=+  
Administration of State-owned Assets  (the～)     国有资产管理局 Bt>}LLBS2  
administrative laws and regulations                 行政法规 vmKTF!;  
adverse impact                                 不利影响，负面影响 R'EW7}&  
adverse opinion                                反对意见 '\*A"8;h  
advisory group                                  咨询组，顾问组 a@|.;#FF  
agency fee                                        代理费，代理费用 bNvAyKc -  
aggregate                                          总计，合计为…… ]+IVSxa!u  
alternation of document and record                 变造文件和记录 \7E`QY4  
alternative audit procedures                      替代审计程序，备选审计程序 }(=ml7)v  
amend                                              修改，修订 5fHYc0  
amortisation                                      摊销 ;]h.m)~|  
analytical capacity                             分析能力 #J+\DhDEPO  
analytical procedures                               分析性程序 J1-
):3A  
annual financial statements                        年度会计报表，年度财务报表 ",Wf uz  
appendix                                          附录，附表 ?@a$!_  
applicable                                         适用的 w67xl  
applicable laws and regulations                 适用的法规 T|f_~#?eV  
application systems                                  应用系统 a!.!2a&t  
apply consistently                              一贯地执行，一贯地实施 vug-n 8  
appropriate                                       适当的，合适的； q[boWW  
征用，挪用 1P
U*:58[  
appropriate authorization                          适当的授权 Am7| /  
appropriateness of audit evidence                    审计证据的适当性 y@9Y,ZR*  
approval                                    批准，核准 Kcn\g.  
assertion                                    (会计报表上的)认定；确认 n.;3X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fI[dhd6  
asset                                                 资产，财产 $i&\\QNn  
asset restructuring                             资产重组 K%<GU1]-]  
assignment of duties                                 职责的划分 X'2Gi  
assistant                                     助理，助理人员 -~'kP /E^  
associated company                                 联属公司，联营公司 'aPCb`^;w  
association                                        联合，结合；协会，社团 -ddOh<U>  
assumption                                       假设，假定 >H?uuzi  
at a given date                                         在某一特定时日 A}eOR=E  
attestation                                         鉴证，公证 >PH< N  
attestation service                             鉴证服务 ,'-?:`hP'  
audit adjustment                                审计调整 dKe @JQ+-z  
audit areas                                        审计领域 >'0lw+a  
audit conclusion                                审计结论 N K"%DU<  
audit effectiveness                             审计效果 gCwt0)  
audit efficiency                                  审计效率 rHo6iJj  
audit engagement letter                      审计业务约定书 I:/4t^%  
audit evidence                                          审计证据 sVD([`Nmc  
audit fee                                    审计费 ./!KE"
!  
audit files                                          审计档案 Ko-QR(  
audit findings                                     审计中发现的事项 %jgg59  
audit implementation stage                        审计实施阶段 5|m9:Hv[#  
audit mark                                        审计标识 o?=fh c  
audit materiality                                 审计重要性 ,A?v,Fs>O[  
audit method                                     审计方法 67 O<*M  
audit objective                                         审计目标，审计目的 mE_iS?1  
audit of financial statements                      会计报表审计，财务报表审计 GsRt5?X/*  
audit opinion                                     审计意见 #J3zTG(:@  
audit period                                      被审计期间，被审计年度 HtS# _y%(  
audit plan                                          审计计划 /~"AG l.  
audit planning                                    编制审计计划，制定审计计划，审计计划 >!G5]?taa
 
audit planning stage                                  审计计划阶段 /]l f>\x1  
audit procedure                                审计程序 ]Qy,#p'~&H  
audit programme                               审计程序表，具体审计计划 Q 5T(nEA  
audit report                                       审计报告 " xxXZGUp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `0[fLEm  
audit report with a qualified opinion                 有保留意见的审计报告 a~F u  
audit report with an adverse opinion                否定意见的审计报告 [sptU3,2U  
audit report with dual dates                      双重日期审计报告 v5gQ9  
audit reporting stage                                 审计报告阶段 Vg) ^|  
audit responsibility                                   审计责任 X{|k<^:  
audit results                                      审计结果 :!hk~#yvJ9  
audit risk                                          审计风险 iQ0&W0D]  
audit sampling                                          审计抽样 b`?M9
f5  
audit sampling techniques                         审计抽样方法，审计抽样技术 t3M0La&  
audit strategies                                  审计策略
p?KCVvx$  
audit summary                                         审计总结，审计小结 MSFNw  
audit team                                         审计小组 ]:Wb1   
audit test                                    审计测试 0YHYx n  
audit trail                                          审计轨迹 s~#
?9vW  
audit work                                        审计工作 1(D1}fcul  
audit working paper                                 审计工作底稿 `oan,wq+  
audited financial statement                        审计会计报表，已审计财务报表 [y$j9  
Auditing Guidelines (the～)                      审计规范指南 {bxhH)a'  
auditing standards                             审计准则 8*"rZh}'  
audit-oriented working paper                          (审计)业务类工作底稿 g')?J<z  
authorisation                                     授权  =I{S;md  
authorisation of transaction                       交易的授权 @D2`*C9  
availability                                         可获得性 vatx+)  
B F}\[eFf[  
balance                                      余额；差额；平衡 &8.z$}m  
balance sheet                                    资产负债表 H?ieNXP7{  
bank                                                 银行 rjt O`Mt`  
bank account                                    银行账户，银行户头 ta2z  
bank statement                                 银行对账单 g9! dpP  
barter transaction                              易货交易，以物换物交易 ;9 R4
0qi  
basis of audit                                    审计依据 Lp~ c  
basis of preparation                                (会计报表的)编制基础 ]IL3$eR  
book of account                               账目，账簿 &<m WA]cAL  
borrowing                                         借款，贷款，借债 <`^>bv9  
branch                                              分支，分支机构，分店 ((n5';|N  
brought forward                                (账户余额等的)承上年，承上期，承上页 s 0 =@ &/  
budget                                              预算 H74NU_  
building                                      建筑物；大楼 ye9QTK6$,  
business conditions                                  业务情况，经营情况 (d1V1t2r6  
business licence                               (企业等的)营业执照 [UUM^!1  
business relation                                业务关系 Di]Iy  
P2s^=J0 @  

呵呵，学下，谢谢分享