[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 E2K{9@i  
　　 ~t^ Umx"Ew  
审计词汇英汉对照 SMoJKr(:w#  
   ,sI<AFI  
A n+MWny  
SO4?3wg7  
6I2`oag  
ability to continue as a going concern               持续经营能力  3>M%?d  
acceptability                                     可接受性，可接受程度 hz:h>Hwy  
acceptable level of detection risk                     检查风险的可接受水平 %e^GfZ  
acceptance of engagement                       接受委托 {ppzg
`G\  
accepting the engagement for the first time              首次接受委托 2[j(C  
access to asset                                         对资产的接触 y^Uh<L0M  
according to                                     根据，依据，依照 >m]LV}">O  
account balance                                账户余额 YLJ^R$pi  
account for                                       对……进行会计处理，核算；解释 `OFW^Esc  
accounting                                        会计，会计学 5(>SFxz"t  
accounting advisory serve                        会计咨询服务 G?kK:eV  
accounting firm                                 会计师事务所 3{$
vN).  
accounting information                      会计信息，会计资料 f7YBhF   
accounting period                             会计期间 bd]9kRq1K  
accounting policies                                   会计政策 0vX4v)-^u  
accounting professional bodies                 会计职业组织，会计职业团体 v{d$DZUs  
accounting records                                   会计记录 &^2SdF  
accounting responsibility                           会计责任 5`Q j<
  
accounting service                             会计服务 Jvc:)I1NE7  
accounting standards                                会计准则 0vETg'r  
Accounting Standards for Business Enterprises       企业会计准则 L4,b
ThSG  
accounting system                             会计系统 \~RDvsSD  
accounting treatment                                会计处理 ZDg(D"  
accuracy                                    准确性，精确性 Hz\@#  
additional audit procedures                      追加审计程序 ?iZ2sRWR6  
addressee                                         收件人，收信人 o?Aj6fNY?  
Administration of State-owned Assets  (the～)     国有资产管理局 cbN;Kv?ak}  
administrative laws and regulations                 行政法规 CYRZ2Yrk?"  
adverse impact                                 不利影响，负面影响 _Jy7` 4B.  
adverse opinion                                反对意见 b7XB l  
advisory group                                  咨询组，顾问组 o]EL=j  
agency fee                                        代理费，代理费用 Q$uv \h;  
aggregate                                          总计，合计为…… }}"pQ!Z  
alternation of document and record                 变造文件和记录 84vd~Cf9  
alternative audit procedures                      替代审计程序，备选审计程序 gk6UV2nE?  
amend                                              修改，修订 )/?H]o$NU  
amortisation                                      摊销 c/Xg ARCO  
analytical capacity                             分析能力 N_IKH)  
analytical procedures                               分析性程序 Y{D%v  
annual financial statements                        年度会计报表，年度财务报表 NMe{1RM  
appendix                                          附录，附表 *,mI=1  
applicable                                         适用的 1W\E`)Z}]  
applicable laws and regulations                 适用的法规 Y=p!xr>  
application systems                                  应用系统 D"rbQXR7$  
apply consistently                              一贯地执行，一贯地实施 2]1u0-M5L  
appropriate                                       适当的，合适的； !!A
0K"h  
征用，挪用 |GtvgvO,  
appropriate authorization                          适当的授权 fqhL"Ah   
appropriateness of audit evidence                    审计证据的适当性 >!6|yk`GJ  
approval                                    批准，核准 O&1q
L)  
assertion                                    (会计报表上的)认定；确认 -QroT`gy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 SRwD`FF  
asset                                                 资产，财产 Nai5!_'  
asset restructuring                             资产重组 ;h\T7pwwb  
assignment of duties                                 职责的划分 ,$0-I@*V  
assistant                                     助理，助理人员 z%OKv[/N  
associated company                                 联属公司，联营公司 )rq |t9kix  
association                                        联合，结合；协会，社团 C,An\lsT  
assumption                                       假设，假定 5?lc%,-&  
at a given date                                         在某一特定时日 [ n7>g  
attestation                                         鉴证，公证 $P=C7;  
attestation service                             鉴证服务 v8)"skVnFG  
audit adjustment                                审计调整 V&w2pp0  
audit areas                                        审计领域 X/yq<_ g  
audit conclusion                                审计结论 _p^"l2%D/  
audit effectiveness                             审计效果 N ~{N Nf Y  
audit efficiency                                  审计效率 DcW?L^Mst  
audit engagement letter                      审计业务约定书  .qgUD  
audit evidence                                          审计证据 J#zr50@@  
audit fee                                    审计费 Y3Fj3NwS  
audit files                                          审计档案 |5bLV^mv]i  
audit findings                                     审计中发现的事项 GC{M"q|_  
audit implementation stage                        审计实施阶段 D7;9D*o\  
audit mark                                        审计标识 JVYH b 60Z  
audit materiality                                 审计重要性 unLhI0XW  
audit method                                     审计方法 Ix5&B6L8  
audit objective                                         审计目标，审计目的 a YWWln  
audit of financial statements                      会计报表审计，财务报表审计 Qc; kj  
audit opinion                                     审计意见 j,.\QwpU  
audit period                                      被审计期间，被审计年度 3 r&  
audit plan                                          审计计划 )h8}{*   
audit planning                                    编制审计计划，制定审计计划，审计计划 lH}KFFbp  
audit planning stage                                  审计计划阶段 m1l6 QcT1  
audit procedure                                审计程序 +!/ATR%Uci  
audit programme                               审计程序表，具体审计计划 {_QdB;VwH  
audit report                                       审计报告 .UG`pRC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T$I_nxh[)L  
audit report with a qualified opinion                 有保留意见的审计报告 Cf 2@x  
audit report with an adverse opinion                否定意见的审计报告 =V[uXm  
audit report with dual dates                      双重日期审计报告 y0%1YY  
audit reporting stage                                 审计报告阶段 FEaT}/h;
 
audit responsibility                                   审计责任 ']r8q 
%  
audit results                                      审计结果 p;O%W
@n"  
audit risk                                          审计风险 |A%9c.DG.  
audit sampling                                          审计抽样 9;E=w+  
audit sampling techniques                         审计抽样方法，审计抽样技术 CkT(\6B-  
audit strategies                                  审计策略 ;2p+i/sVj  
audit summary                                         审计总结，审计小结 s6!6Oqh  
audit team                                         审计小组 0zaK&]oY0  
audit test                                    审计测试
V!W.P  
audit trail                                          审计轨迹 *MP.YI:h  
audit work                                        审计工作 +$
h  
audit working paper                                 审计工作底稿 7?$?Yu  
audited financial statement                        审计会计报表，已审计财务报表 \$ytmtf5  
Auditing Guidelines (the～)                      审计规范指南 e-nA>v  
auditing standards                             审计准则 |A8@r&  
audit-oriented working paper                          (审计)业务类工作底稿 D 2X_Yv
 
authorisation                                     授权 GJ+^t  
authorisation of transaction                       交易的授权 !%iHJwS#  
availability                                         可获得性 .Z
pOYhk  
B r
bZbj#  
balance                                      余额；差额；平衡 /wV|;D^ )  
balance sheet                                    资产负债表 Wg']a/m  
bank                                                 银行 gcJ!_KZK  
bank account                                    银行账户，银行户头 N3%X>*'  
bank statement                                 银行对账单 LeKovt%  
barter transaction                              易货交易，以物换物交易 CXa[%{[n  
basis of audit                                    审计依据 lQn" 6o1  
basis of preparation                                (会计报表的)编制基础 b 7U
J  
book of account                               账目，账簿 " kDiK`i  
borrowing                                         借款，贷款，借债 YX\vk/[|  
branch                                              分支，分支机构，分店 ;<[X\;|'  
brought forward                                (账户余额等的)承上年，承上期，承上页 r |Ui1f5  
budget                                              预算 fB+L%+mr8  
building                                      建筑物；大楼 *g/klK  
business conditions                                  业务情况，经营情况 XL
NbV?  
business licence                               (企业等的)营业执照 d1b]+AG4  
business relation                                业务关系 p4`1^}f&Ie  
J:xGEa t  

呵呵，学下，谢谢分享