[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 p>h&SD?b  
　　 / n@by4;W  
审计词汇英汉对照 @:w[(K[^b/  
   ]@A31P4t|  
A 0#:St  
3[Z7bhpV  
#-7 w|  
ability to continue as a going concern               持续经营能力 }AGdWt@  
acceptability                                     可接受性，可接受程度 R>B4v+b  
acceptable level of detection risk                     检查风险的可接受水平 WH lvd  
acceptance of engagement                       接受委托 ]I:h4hgw  
accepting the engagement for the first time              首次接受委托 ydMfV-  
access to asset                                         对资产的接触 } m&La4E  
according to                                     根据，依据，依照 _FxQl]@  
account balance                                账户余额 2)T.Ci cx  
account for                                       对……进行会计处理，核算；解释 fI }v}L^  
accounting                                        会计，会计学 P$ i d?  
accounting advisory serve                        会计咨询服务 eh /QFm 4  
accounting firm                                 会计师事务所 ~{$5JIpCm  
accounting information                      会计信息，会计资料 `nv82v  
accounting period                             会计期间 oi\e[qE  
accounting policies                                   会计政策 -F&*>?I  
accounting professional bodies                 会计职业组织，会计职业团体 u.ub:  
accounting records                                   会计记录 N VB
WF  
accounting responsibility                           会计责任 s#>``E!  
accounting service                             会计服务 wvz_)bN~A  
accounting standards                                会计准则 a&C}'e"  
Accounting Standards for Business Enterprises       企业会计准则 <2y mfL-q  
accounting system                             会计系统 bCmlSu  
accounting treatment                                会计处理 \QP 1jB  
accuracy                                    准确性，精确性 9-hVlQ~|  
additional audit procedures                      追加审计程序 S*'  
addressee                                         收件人，收信人 bR}=bp4K  
Administration of State-owned Assets  (the～)     国有资产管理局 XAb-K?)  
administrative laws and regulations                 行政法规 (aX6jdvo  
adverse impact                                 不利影响，负面影响 Np2.X+  
adverse opinion                                反对意见 |.{[%OJP  
advisory group                                  咨询组，顾问组 uoMDf{d  
agency fee                                        代理费，代理费用 M?.[Rr-uw  
aggregate                                          总计，合计为…… &pN/+,0E  
alternation of document and record                 变造文件和记录 56!/E 5qgW  
alternative audit procedures                      替代审计程序，备选审计程序 IgNL1KR D  
amend                                              修改，修订 A5kz(pj  
amortisation                                      摊销 w6G<&1iH  
analytical capacity                             分析能力 BkJNu_{m?  
analytical procedures                               分析性程序 V)3S.*]  
annual financial statements                        年度会计报表，年度财务报表 -iySU 6  
appendix                                          附录，附表 KiYz]IM$4  
applicable                                         适用的 ~O~R,h>  
applicable laws and regulations                 适用的法规 R6E.C!EI  
application systems                                  应用系统 g/BlTi
 
apply consistently                              一贯地执行，一贯地实施 8jjq)d4#  
appropriate                                       适当的，合适的； BiI`oCX  
征用，挪用 ,%U'>F?  
appropriate authorization                          适当的授权 u
S&NRf9A  
appropriateness of audit evidence                    审计证据的适当性 qV7nF }V{  
approval                                    批准，核准 /5r!Fhx  
assertion                                    (会计报表上的)认定；确认 +?y9EZB%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jCxg)D7W  
asset                                                 资产，财产 #9u2LK  
asset restructuring                             资产重组 KpSho<  
assignment of duties                                 职责的划分 [.LbX`K:  
assistant                                     助理，助理人员 qIg^R@  
associated company                                 联属公司，联营公司 C?fa-i0l^  
association                                        联合，结合；协会，社团 <p\iB'y  
assumption                                       假设，假定 ofHe8a8  
at a given date                                         在某一特定时日 \Ss6F]K]  
attestation                                         鉴证，公证 v|#}LQZ  
attestation service                             鉴证服务 m\;@~o'k  
audit adjustment                                审计调整 xZ(f_Oy  
audit areas                                        审计领域 M
hiz{Td  
audit conclusion                                审计结论 K-,8~8[  
audit effectiveness                             审计效果 (f>~+-IL  
audit efficiency                                  审计效率 THf*<
|  
audit engagement letter                      审计业务约定书 j blj]/  
audit evidence                                          审计证据 <ecif_a=m  
audit fee                                    审计费 25m!Bf  
audit files                                          审计档案 ~"8)9&  
audit findings                                     审计中发现的事项 _S3qPPo3l]  
audit implementation stage                        审计实施阶段 pqnZ:'V  
audit mark                                        审计标识 &M2SqeR62;  
audit materiality                                 审计重要性 MrFi0G7u  
audit method                                     审计方法 6ujePi <U  
audit objective                                         审计目标，审计目的 ~CQTPR  
audit of financial statements                      会计报表审计，财务报表审计 _|} GhdYE  
audit opinion                                     审计意见 JsyLWv@6xa  
audit period                                      被审计期间，被审计年度 =6 ^phZ(  
audit plan                                          审计计划 2#t35fU  
audit planning                                    编制审计计划，制定审计计划，审计计划 $*z>t*{7  
audit planning stage                                  审计计划阶段 6y}|IhX?z  
audit procedure                                审计程序 ^Uq"hT(41  
audit programme                               审计程序表，具体审计计划 3lT>C'qq  
audit report                                       审计报告 2m0laJ3p9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oY8S-N;(t  
audit report with a qualified opinion                 有保留意见的审计报告 t182&gpd`  
audit report with an adverse opinion                否定意见的审计报告 #0gwN2Nv"L  
audit report with dual dates                      双重日期审计报告 GMJ</xG
  
audit reporting stage                                 审计报告阶段 U6 $)e.FO  
audit responsibility                                   审计责任 kZJ.G  
audit results                                      审计结果 jce^Xf  
audit risk                                          审计风险 v5` Q7ZZ  
audit sampling                                          审计抽样 CF_pIfbaf  
audit sampling techniques                         审计抽样方法，审计抽样技术 ExJexjOWI^  
audit strategies                                  审计策略 >nOU 8  
audit summary                                         审计总结，审计小结  M qG`P  
audit team                                         审计小组 v\3}5v%YI  
audit test                                    审计测试 L2 ^-t7  
audit trail                                          审计轨迹 E|>oseR  
audit work                                        审计工作 W&Pp5KR  
audit working paper                                 审计工作底稿 bL"!z"NA  
audited financial statement                        审计会计报表，已审计财务报表 5\\a49k.p  
Auditing Guidelines (the～)                      审计规范指南 KOHYeiry~A  
auditing standards                             审计准则 2c4x=%  
audit-oriented working paper                          (审计)业务类工作底稿 +8~C&K :  
authorisation                                     授权 QM'Db`B  
authorisation of transaction                       交易的授权 qmWn$,ax  
availability                                         可获得性 JOvRUDZ  
B f9FLtdh \7  
balance                                      余额；差额；平衡 U-0A}@N  
balance sheet                                    资产负债表 l\%LT{$e  
bank                                                 银行 %?WR9}KU0  
bank account                                    银行账户，银行户头 h(1o!$EU2  
bank statement                                 银行对账单 ]> 36{k]&  
barter transaction                              易货交易，以物换物交易 /n&Y6@W  
basis of audit                                    审计依据 >Qg 9KGk'  
basis of preparation                                (会计报表的)编制基础 ne(zGJd  
book of account                               账目，账簿 z-X_O32  
borrowing                                         借款，贷款，借债 b w2KD7  
branch                                              分支，分支机构，分店 d9kN@W  
brought forward                                (账户余额等的)承上年，承上期，承上页 3HI-G.]hC  
budget                                              预算 H 6~
6hg  
building                                      建筑物；大楼 i9Tq h  
business conditions                                  业务情况，经营情况 x{.+i'  
business licence                               (企业等的)营业执照 DpZO$5.Ec+  
business relation                                业务关系 y_e$W3bON,  
\8e27#PJR  

呵呵，学下，谢谢分享