[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 ! q+>'Mt  
　　 83F]d+n  
审计词汇英汉对照 ihD|e&  
   mh35S!I3I^  
A \O )u' Bu  
*~^%s+b  
U04)XfO;]  
ability to continue as a going concern               持续经营能力 0yxwsBLy  
acceptability                                     可接受性，可接受程度 'y7<!uo?  
acceptable level of detection risk                     检查风险的可接受水平 99~ZZG  
acceptance of engagement                       接受委托 @%!Gj{
 
accepting the engagement for the first time              首次接受委托 at(gem   
access to asset                                         对资产的接触 J
]|S0JC`  
according to                                     根据，依据，依照 g _)i)V  
account balance                                账户余额 syk,e4:oA  
account for                                       对……进行会计处理，核算；解释 +1Pu29B0  
accounting                                        会计，会计学 7e /Kh)5G  
accounting advisory serve                        会计咨询服务 mxICQ>s b  
accounting firm                                 会计师事务所 FYH^axpp  
accounting information                      会计信息，会计资料 Kir|in)r0  
accounting period                             会计期间 $YK~7!!  
accounting policies                                   会计政策 j#${ L6  
accounting professional bodies                 会计职业组织，会计职业团体 :|Bzbn=N2  
accounting records                                   会计记录 (, $Lp0mB7  
accounting responsibility                           会计责任 ZVz*1]}  
accounting service                             会计服务 lr$,=P`  
accounting standards                                会计准则
(Kj>Ao  
Accounting Standards for Business Enterprises       企业会计准则 c+jnQM'  
accounting system                             会计系统 \b?O+;5Cj  
accounting treatment                                会计处理 yppXecFJ  
accuracy                                    准确性，精确性 CFeAKjG  
additional audit procedures                      追加审计程序 qG0gc\C}  
addressee                                         收件人，收信人 gXB&S
gjo  
Administration of State-owned Assets  (the～)     国有资产管理局 }R`}Ey|{  
administrative laws and regulations                 行政法规 ]#dZLm_  
adverse impact                                 不利影响，负面影响 d4 o_/[  
adverse opinion                                反对意见 29NP!W /g  
advisory group                                  咨询组，顾问组 Nrc-@ ]  
agency fee                                        代理费，代理费用 r6L  
aggregate                                          总计，合计为…… <n0j'P>1  
alternation of document and record                 变造文件和记录 :s|xa u=  
alternative audit procedures                      替代审计程序，备选审计程序 n;k B_i*l  
amend                                              修改，修订 ]CgZt'h{  
amortisation                                      摊销 q[+V6n`Z5  
analytical capacity                             分析能力 t_Ul;HVPS  
analytical procedures                               分析性程序 Q#Xa]A-  
annual financial statements                        年度会计报表，年度财务报表 uU1q?|4  
appendix                                          附录，附表 Zk0?=f?j  
applicable                                         适用的 >k(AQW5?  
applicable laws and regulations                 适用的法规 !&o>zU.  
application systems                                  应用系统 N}q*(r!q<  
apply consistently                              一贯地执行，一贯地实施
%Z(lTvqG  
appropriate                                       适当的，合适的； l6!a?C[2T  
征用，挪用
/!-ypIY  
appropriate authorization                          适当的授权 #e6x_o|  
appropriateness of audit evidence                    审计证据的适当性  DIh[%  
approval                                    批准，核准 PAu/iqCH  
assertion                                    (会计报表上的)认定；确认 j{P3o<l&`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s$VLVT*6  
asset                                                 资产，财产 ~q{QquYV  
asset restructuring                             资产重组 fwaM;YN_  
assignment of duties                                 职责的划分 c1StA  
assistant                                     助理，助理人员 < !]7Gt  
associated company                                 联属公司，联营公司 RueL~$*6.~  
association                                        联合，结合；协会，社团 #K/#-S  
assumption                                       假设，假定 IFWP&20  
at a given date                                         在某一特定时日  34~[dY  
attestation                                         鉴证，公证 :#UN^"(m}  
attestation service                             鉴证服务 =Lr# *ep[  
audit adjustment                                审计调整 }fz;La:b  
audit areas                                        审计领域 kZS&q/6A*  
audit conclusion                                审计结论 5@~5RNrq2  
audit effectiveness                             审计效果
5va ;O
l4  
audit efficiency                                  审计效率 ]yA_N>k2K  
audit engagement letter                      审计业务约定书 S]biN]+7s  
audit evidence                                          审计证据 @fSqGsSk  
audit fee                                    审计费 sB`zk[R;  
audit files                                          审计档案 }pv<<7}|  
audit findings                                     审计中发现的事项 /f -\ 3  
audit implementation stage                        审计实施阶段 ys|};*  
audit mark                                        审计标识 |C;*GeyS;J  
audit materiality                                 审计重要性 ,T7(!)dR  
audit method                                     审计方法 N9cUlrD
O  
audit objective                                         审计目标，审计目的 x<{)xP+|  
audit of financial statements                      会计报表审计，财务报表审计 j~Ubpf  
audit opinion                                     审计意见 )"<:Md$7  
audit period                                      被审计期间，被审计年度 T8a!"lPP7  
audit plan                                          审计计划 o<%s\n  
audit planning                                    编制审计计划，制定审计计划，审计计划 "_e/O&-cH  
audit planning stage                                  审计计划阶段 z=VL|Du1OT  
audit procedure                                审计程序 -44''w?z  
audit programme                               审计程序表，具体审计计划 k'+Mc%pg4E  
audit report                                       审计报告 XJi^
gTN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4gK_'b6"  
audit report with a qualified opinion                 有保留意见的审计报告 <4P"1#nHQ+  
audit report with an adverse opinion                否定意见的审计报告 h-[FUPfuw  
audit report with dual dates                      双重日期审计报告 B!z5P"C(~  
audit reporting stage                                 审计报告阶段 {siIRl2&  
audit responsibility                                   审计责任 MM4Eq>F/  
audit results                                      审计结果 )wz3m L  
audit risk                                          审计风险 +W9#^  
audit sampling                                          审计抽样 #me'1/z  
audit sampling techniques                         审计抽样方法，审计抽样技术 W=T,hOyh<W  
audit strategies                                  审计策略 wmG[*a_H  
audit summary                                         审计总结，审计小结 kc70HrG  
audit team                                         审计小组 v"G)G)*z  
audit test                                    审计测试 2u'h,on?  
audit trail                                          审计轨迹 $qj||zA  
audit work                                        审计工作 I%31MU9  
audit working paper                                 审计工作底稿 3
L(vZ2&  
audited financial statement                        审计会计报表，已审计财务报表 X
vspE}~y  
Auditing Guidelines (the～)                      审计规范指南 {H%1sI  
auditing standards                             审计准则 W02swhS  
audit-oriented working paper                          (审计)业务类工作底稿 j /=4f�  
authorisation                                     授权 En/EQ\T@F  
authorisation of transaction                       交易的授权 Og~3eL[1%C  
availability                                         可获得性 j#)K /`  
B `.a~G y  
balance                                      余额；差额；平衡 _m|Tr*i8  
balance sheet                                    资产负债表 U49 `!~b7  
bank                                                 银行 }Ii5[nRN  
bank account                                    银行账户，银行户头 ,\
n%e'  
bank statement                                 银行对账单 knJoVo]  
barter transaction                              易货交易，以物换物交易 Vtr5<:eEx  
basis of audit                                    审计依据 }H<8 7zH  
basis of preparation                                (会计报表的)编制基础 ZJ|'$=lR  
book of account                               账目，账簿 'VTLp.~G~  
borrowing                                         借款，贷款，借债 Ykd< }KE>  
branch                                              分支，分支机构，分店 Kwa$5qZI  
brought forward                                (账户余额等的)承上年，承上期，承上页 OAXF=V F#  
budget                                              预算 H '(Ky  
building                                      建筑物；大楼 <rpXhcR  
business conditions                                  业务情况，经营情况 Zm!5X9^!  
business licence                               (企业等的)营业执照 )j>BvO  
business relation                                业务关系 3A.T_mGCs  
OJF41Z  

呵呵，学下，谢谢分享