[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 Gec?  
　　 {-fhp@;  
审计词汇英汉对照 ZWH9E.uj  
   lPywrTG0  
A )=vQrMyB  
<HC5YA)4  
O^+H:Y|  
ability to continue as a going concern               持续经营能力 x #Um`  
acceptability                                     可接受性，可接受程度 -J<{NF  
acceptable level of detection risk                     检查风险的可接受水平 }+{? Ms  
acceptance of engagement                       接受委托 v3ky;
~ke  
accepting the engagement for the first time              首次接受委托 ..5rW0lr  
access to asset                                         对资产的接触 :p@.a
D5  
according to                                     根据，依据，依照 TOe=6
Z5h  
account balance                                账户余额 =5v=<, ]  
account for                                       对……进行会计处理，核算；解释 LW$(;-rY  
accounting                                        会计，会计学 &# ?2zbZ  
accounting advisory serve                        会计咨询服务 oXxY$x*R1  
accounting firm                                 会计师事务所 oY K(=j  
accounting information                      会计信息，会计资料 ?b8  :  
accounting period                             会计期间 Q2L>P<87T  
accounting policies                                   会计政策 +[R,wsG  
accounting professional bodies                 会计职业组织，会计职业团体 z{N~AaY  
accounting records                                   会计记录 D
uu)8ru  
accounting responsibility                           会计责任 fUg<+|v*  
accounting service                             会计服务 'kC,pN{->  
accounting standards                                会计准则 B,_/'DneQK  
Accounting Standards for Business Enterprises       企业会计准则 ; m]KKB  
accounting system                             会计系统 R|&Rq(ow"  
accounting treatment                                会计处理 fQkfU;5  
accuracy                                    准确性，精确性 l[AQyR1+/  
additional audit procedures                      追加审计程序 -*<4 hFb  
addressee                                         收件人，收信人 s)L\D$;+O  
Administration of State-owned Assets  (the～)     国有资产管理局 vo]!IY  
administrative laws and regulations                 行政法规 L^{1dVGWNa  
adverse impact                                 不利影响，负面影响 /qd5{%:  
adverse opinion                                反对意见 R.(fo:ve>  
advisory group                                  咨询组，顾问组 !'jZ !NFO  
agency fee                                        代理费，代理费用 WP5QA8`3  
aggregate                                          总计，合计为…… 8nj^x?bn  
alternation of document and record                 变造文件和记录 U $2"ZyFii  
alternative audit procedures                      替代审计程序，备选审计程序 g"dq;H  
amend                                              修改，修订 4
*D'zJsJ  
amortisation                                      摊销 1LK`
  
analytical capacity                             分析能力 zarxv| }$  
analytical procedures                               分析性程序 <?&Y_  
annual financial statements                        年度会计报表，年度财务报表 Bo#,)%80  
appendix                                          附录，附表 @BfJb[A#  
applicable                                         适用的 .S{FEV  
applicable laws and regulations                 适用的法规 w!j'k|b>  
application systems                                  应用系统 !<8-juY  
apply consistently                              一贯地执行，一贯地实施 i0TbsoKh:  
appropriate                                       适当的，合适的； 2d#3LnO  
征用，挪用 5{"v/nXV  
appropriate authorization                          适当的授权 UD!-.I]  
appropriateness of audit evidence                    审计证据的适当性 %tvP\(]h  
approval                                    批准，核准 N*w6D:  
assertion                                    (会计报表上的)认定；确认 I""zg^Rq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~Oc:b>~  
asset                                                 资产，财产 VL?sfG0  
asset restructuring                             资产重组
L* 0$x  
assignment of duties                                 职责的划分 AL;z's(F?  
assistant                                     助理，助理人员 JH|]B|3  
associated company                                 联属公司，联营公司 %A$5mi^  
association                                        联合，结合；协会，社团 =.48^$LWx  
assumption                                       假设，假定 x_+-TC4IXn  
at a given date                                         在某一特定时日 p=jpk@RX   
attestation                                         鉴证，公证 !S3^{l-  
attestation service                             鉴证服务 s?5vJ:M Xr  
audit adjustment                                审计调整 ]J(BaX4  
audit areas                                        审计领域 K7-z.WTUR  
audit conclusion                                审计结论 3-PqUJT$  
audit effectiveness                             审计效果 z|$ M,?r'  
audit efficiency                                  审计效率 F%tV^$%  
audit engagement letter                      审计业务约定书 Dx5X6t9=  
audit evidence                                          审计证据 +7KRoF|  
audit fee                                    审计费 .}c& "L;W  
audit files                                          审计档案 $ o }  
audit findings                                     审计中发现的事项 chE}TK  
audit implementation stage                        审计实施阶段 Vm*E^ v  
audit mark                                        审计标识 K0usBA  
audit materiality                                 审计重要性 Bc*FH>E  
audit method                                     审计方法 QMhvyz kS  
audit objective                                         审计目标，审计目的 "OO)m](w  
audit of financial statements                      会计报表审计，财务报表审计 II'"Nkxd   
audit opinion                                     审计意见 fjd)/Gg  
audit period                                      被审计期间，被审计年度 0 L$[w  
audit plan                                          审计计划 S0' ACt`  
audit planning                                    编制审计计划，制定审计计划，审计计划 rQD^O4j R  
audit planning stage                                  审计计划阶段 FTQNS8  
audit procedure                                审计程序 4o<rj4G>  
audit programme                               审计程序表，具体审计计划 *6bO2LO"  
audit report                                       审计报告 vk4Q2P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X5tx(}j  
audit report with a qualified opinion                 有保留意见的审计报告 'N3)>!Y:8  
audit report with an adverse opinion                否定意见的审计报告 VTwDa*]AhB  
audit report with dual dates                      双重日期审计报告 B2,c_[UZ.  
audit reporting stage                                 审计报告阶段 6Qk[TL)t  
audit responsibility                                   审计责任 @GWJq 3e  
audit results                                      审计结果 %XBMi~  
audit risk                                          审计风险 dSI<s^n  
audit sampling                                          审计抽样 ictV7)  
audit sampling techniques                         审计抽样方法，审计抽样技术 (6*  
audit strategies                                  审计策略 ]5r@`%9  
audit summary                                         审计总结，审计小结 o1?S*  
audit team                                         审计小组 f#kT?!sP  
audit test                                    审计测试 +'$5Jtz  
audit trail                                          审计轨迹 ni85Ne$  
audit work                                        审计工作 \c}pzBFd  
audit working paper                                 审计工作底稿 Y$5uoq%p3A  
audited financial statement                        审计会计报表，已审计财务报表 $ Jo4n>/  
Auditing Guidelines (the～)                      审计规范指南 RcC5_@W  
auditing standards                             审计准则 i IM\_<?  
audit-oriented working paper                          (审计)业务类工作底稿 v1rTl5H  
authorisation                                     授权 neQ~h4U"  
authorisation of transaction                       交易的授权 {2)).g  
availability                                         可获得性 yv|`A2@9  
B s o1hC  
balance                                      余额；差额；平衡 
5ZX  
balance sheet                                    资产负债表 W\2 ']7}e  
bank                                                 银行 Za,myuI+  
bank account                                    银行账户，银行户头 N%F4ug@i   
bank statement                                 银行对账单 \10KIAQ  
barter transaction                              易货交易，以物换物交易 b Rc,Y<  
basis of audit                                    审计依据 _G&gF.|  
basis of preparation                                (会计报表的)编制基础 [MuZ ^'dR  
book of account                               账目，账簿 e%lxRN"b  
borrowing                                         借款，贷款，借债 jV[;e15+  
branch                                              分支，分支机构，分店 fx-8mf3  
brought forward                                (账户余额等的)承上年，承上期，承上页 }xry
 
budget                                              预算 DL<;qhte  
building                                      建筑物；大楼 .8->n aj|  
business conditions                                  业务情况，经营情况 UM/!dt}DnF  
business licence                               (企业等的)营业执照 WvZt~x&2  
business relation                                业务关系 la}cGZ; p.  
S=gby  

呵呵，学下，谢谢分享