[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 RvQl{aL  
　　 xsPE UK&g  
审计词汇英汉对照 _djr>C=H"  
   4\.1phe$a  
A fg
mIx  
gdu8O!9)  
py9HUyr5eZ  
ability to continue as a going concern               持续经营能力 ~ "^]\3#  
acceptability                                     可接受性，可接受程度 Tw!]N%E  
acceptable level of detection risk                     检查风险的可接受水平 lAxbF  
acceptance of engagement                       接受委托 CO`%eL~  
accepting the engagement for the first time              首次接受委托 {PXN$p:'  
access to asset                                         对资产的接触 G8y:f%I!b  
according to                                     根据，依据，依照 ~qG`~/7  
account balance                                账户余额 cZ@z]LY.g  
account for                                       对……进行会计处理，核算；解释 0jlwL  
accounting                                        会计，会计学 {g:I5 A#  
accounting advisory serve                        会计咨询服务 }E\ b_.  
accounting firm                                 会计师事务所 meHnT9a^  
accounting information                      会计信息，会计资料 $\0%"S  
accounting period                             会计期间 \M H\!  
accounting policies                                   会计政策 W3XVr&  
accounting professional bodies                 会计职业组织，会计职业团体 +wAH?q8f  
accounting records                                   会计记录 \BV$p2m5-  
accounting responsibility                           会计责任 FJ|6R(T_  
accounting service                             会计服务 (o!v,=# 6{  
accounting standards                                会计准则 RJo"yB$1e6  
Accounting Standards for Business Enterprises       企业会计准则 r+}5;fQJ  
accounting system                             会计系统 f__r" N  
accounting treatment                                会计处理 TV~<1vj  
accuracy                                    准确性，精确性 1e8J-Nkj  
additional audit procedures                      追加审计程序 y|BRAk&n  
addressee                                         收件人，收信人 1^*M*>&d<  
Administration of State-owned Assets  (the～)     国有资产管理局 yEnurq%J  
administrative laws and regulations                 行政法规 %6\e_y%  
adverse impact                                 不利影响，负面影响 y5d=r]_S:  
adverse opinion                                反对意见 FCC9Ht8U?  
advisory group                                  咨询组，顾问组 Mpf
dl65  
agency fee                                        代理费，代理费用 vPm&0,R*y:  
aggregate                                          总计，合计为…… {&2aH>V/  
alternation of document and record                 变造文件和记录 !$/1Q+  
alternative audit procedures                      替代审计程序，备选审计程序 g:l5,j.K  
amend                                              修改，修订 6;02_C]\o  
amortisation                                      摊销 'l%b5:  
analytical capacity                             分析能力 7X h'VOljB  
analytical procedures                               分析性程序 ?R 4sH  
annual financial statements                        年度会计报表，年度财务报表 R6^U9fDG  
appendix                                          附录，附表 ZfPWH'P  
applicable                                         适用的 )jM' x&Vg  
applicable laws and regulations                 适用的法规
As&=Pb9  
application systems                                  应用系统 i`]-rM%J#  
apply consistently                              一贯地执行，一贯地实施 8i H'cX  
appropriate                                       适当的，合适的； uQwKnD?F+e  
征用，挪用 7QXA*.' F  
appropriate authorization                          适当的授权 dM%#DN8l  
appropriateness of audit evidence                    审计证据的适当性 4z^ ?3@:K  
approval                                    批准，核准 Qi 3di  
assertion                                    (会计报表上的)认定；确认 Y#>'.$(Az  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #kO.'oIl  
asset                                                 资产，财产 .eg?FB'7  
asset restructuring                             资产重组 cs]N%M^s  
assignment of duties                                 职责的划分 ~uF%*  
assistant                                     助理，助理人员 ]SqLF!S(=  
associated company                                 联属公司，联营公司 tE i-0J  
association                                        联合，结合；协会，社团 E8[{U8)[;5  
assumption                                       假设，假定 Pc+8CuN?  
at a given date                                         在某一特定时日 }ze,6T*z  
attestation                                         鉴证，公证 N7S?m@  
attestation service                             鉴证服务 [0M2`x4`  
audit adjustment                                审计调整
Q.3oDq  
audit areas                                        审计领域 k<1BE^[V  
audit conclusion                                审计结论 (=hXt=hZ  
audit effectiveness                             审计效果 ^hG Y,\K9  
audit efficiency                                  审计效率 &d"c6il[  
audit engagement letter                      审计业务约定书 _|VWf8?\  
audit evidence                                          审计证据 ~FnB!Mh}?  
audit fee                                    审计费 {[r}&^K15  
audit files                                          审计档案 rTBrl[&,q'  
audit findings                                     审计中发现的事项 Rgb1B3gu  
audit implementation stage                        审计实施阶段 /%El0X  
audit mark                                        审计标识 F\' ^DtB  
audit materiality                                 审计重要性 tY?_#rc  
audit method                                     审计方法 ]2^tV.^S^  
audit objective                                         审计目标，审计目的 OQ[E-%v1 R  
audit of financial statements                      会计报表审计，财务报表审计 +~gqPk  
audit opinion                                     审计意见 ^tWt"GgC  
audit period                                      被审计期间，被审计年度 80PlbUBb!  
audit plan                                          审计计划 
>Oary   
audit planning                                    编制审计计划，制定审计计划，审计计划 I) mP?  
audit planning stage                                  审计计划阶段 ?^F*M#%?  
audit procedure                                审计程序 (&n4^tJ+_  
audit programme                               审计程序表，具体审计计划
-J

L  
audit report                                       审计报告 ]_cBd)3P}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S >E|A%  
audit report with a qualified opinion                 有保留意见的审计报告 4>q^W$  
audit report with an adverse opinion                否定意见的审计报告 Gk'j<a  
audit report with dual dates                      双重日期审计报告 0((3q'[ <  
audit reporting stage                                 审计报告阶段 3|$>2IRq  
audit responsibility                                   审计责任 4nC`DJ;V  
audit results                                      审计结果 TTg>g~t`  
audit risk                                          审计风险 x?hdC)#DWI  
audit sampling                                          审计抽样 RR2Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 z93HTy9  
audit strategies                                  审计策略 jy=dB-&  
audit summary                                         审计总结，审计小结
]<9=%m  
audit team                                         审计小组 tB DaFB  
audit test                                    审计测试 B;SN}I  
audit trail                                          审计轨迹 Au+SCj  
audit work                                        审计工作 x/nlIoT  
audit working paper                                 审计工作底稿 m$T?~oo  
audited financial statement                        审计会计报表，已审计财务报表 h@
{U>U7  
Auditing Guidelines (the～)                      审计规范指南 b;wf7~a*  
auditing standards                             审计准则 Y{].%xM5  
audit-oriented working paper                          (审计)业务类工作底稿 g.AMCM?z
 
authorisation                                     授权 j@4 yRl ^  
authorisation of transaction                       交易的授权 l,FK\  
availability                                         可获得性 (TufvHC  
B B{fPj9Y0  
balance                                      余额；差额；平衡 v 4@=>L  
balance sheet                                    资产负债表 6S-1Wc4  
bank                                                 银行 T*,kBJ  
bank account                                    银行账户，银行户头 C4Pi6.wf  
bank statement                                 银行对账单 j, SOL9yg  
barter transaction                              易货交易，以物换物交易 2?3D` `  
basis of audit                                    审计依据 HGuY-f  
basis of preparation                                (会计报表的)编制基础 ISHNeO8  
book of account                               账目，账簿 4"$K66yk@  
borrowing                                         借款，贷款，借债 +\SNaq~&  
branch                                              分支，分支机构，分店  &Gp~)%  
brought forward                                (账户余额等的)承上年，承上期，承上页 (!h%) _?.l  
budget                                              预算 %w <5 9d6  
building                                      建筑物；大楼 al/3$0#
U  
business conditions                                  业务情况，经营情况 mZ;W$y SO  
business licence                               (企业等的)营业执照 @\[UZVmBw  
business relation                                业务关系 ld~8g,  
l26DPtWi  

呵呵，学下，谢谢分享