[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 W!.F\H,(  
　　 a W1y0  
审计词汇英汉对照 `rt?n|*
QF  
   #Fp5>%*  
A w' uI~t4  
w=]id'`?q  
gKyYBr  
ability to continue as a going concern               持续经营能力 6KT]3*B   
acceptability                                     可接受性，可接受程度 g~,"C8-H  
acceptable level of detection risk                     检查风险的可接受水平 ean_/E  
acceptance of engagement                       接受委托 %=C49(/K_  
accepting the engagement for the first time              首次接受委托 DK-V3}`q}  
access to asset                                         对资产的接触 A}K2"lQ#>,  
according to                                     根据，依据，依照 Z.:g8Xl-6  
account balance                                账户余额 f]N.$,:$  
account for                                       对……进行会计处理，核算；解释 /"$A?}V  
accounting                                        会计，会计学 l]:nncpns  
accounting advisory serve                        会计咨询服务 rK^Sn7U  
accounting firm                                 会计师事务所 /F/zMZGSA{  
accounting information                      会计信息，会计资料 9RzTC  
accounting period                             会计期间 >\J({/ #O  
accounting policies                                   会计政策 `|9NxF+  
accounting professional bodies                 会计职业组织，会计职业团体 PWU8 9YXp  
accounting records                                   会计记录 _wvSLu<q  
accounting responsibility                           会计责任 i6)7)^nG  
accounting service                             会计服务 POZ5W)F(  
accounting standards                                会计准则 }V@ * :3w8  
Accounting Standards for Business Enterprises       企业会计准则 8Jnl!4
  
accounting system                             会计系统 |ATz<"q>  
accounting treatment                                会计处理 iA=QK u!  
accuracy                                    准确性，精确性 7bC1!x*qw  
additional audit procedures                      追加审计程序 M}jF-z  
addressee                                         收件人，收信人 A:{PPjs%LA  
Administration of State-owned Assets  (the～)     国有资产管理局 heLWVI[so  
administrative laws and regulations                 行政法规 2>bTcud>  
adverse impact                                 不利影响，负面影响 4$HU=]b6Tf  
adverse opinion                                反对意见 6I5,PB  
advisory group                                  咨询组，顾问组 OC(S"&D  
agency fee                                        代理费，代理费用 ?zFeP6C  
aggregate                                          总计，合计为…… 4<P=wK=a8X  
alternation of document and record                 变造文件和记录 fMGL1VN  
alternative audit procedures                      替代审计程序，备选审计程序 d<x7* OW)  
amend                                              修改，修订 ]Tv0+ Ao  
amortisation                                      摊销 16;r+.FB'  
analytical capacity                             分析能力 (4;
m*' X  
analytical procedures                               分析性程序 +>v3&[lGv  
annual financial statements                        年度会计报表，年度财务报表 A"yiXc-N~\  
appendix                                          附录，附表 5"5tY  
applicable                                         适用的 ao+lL Cr  
applicable laws and regulations                 适用的法规 HNFG:t9  
application systems                                  应用系统 Z>9uVBE02  
apply consistently                              一贯地执行，一贯地实施
G&eRhif  
appropriate                                       适当的，合适的； x%J4A+kU  
征用，挪用 2hD(zUSy  
appropriate authorization                          适当的授权 2N)siH  
appropriateness of audit evidence                    审计证据的适当性 H%`$@U>  
approval                                    批准，核准 uItzFX*  
assertion                                    (会计报表上的)认定；确认 r4X0. mPY*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %9^^X6yLM  
asset                                                 资产，财产 !z EW)  
asset restructuring                             资产重组 8ClOd<I  
assignment of duties                                 职责的划分 *9XKkR<r  
assistant                                     助理，助理人员 Z$a5vu*pg  
associated company                                 联属公司，联营公司 $oPx2sb  
association                                        联合，结合；协会，社团 Z}b25)  
assumption                                       假设，假定 { :^;byd  
at a given date                                         在某一特定时日 0.MD_s0)>  
attestation                                         鉴证，公证 \3WF-!xe  
attestation service                             鉴证服务 v--Qbu  
audit adjustment                                审计调整 &3@{?K  
audit areas                                        审计领域 n8FmIoZ&`  
audit conclusion                                审计结论 =sp5.-r  
audit effectiveness                             审计效果 *h <_gn  
audit efficiency                                  审计效率 FrKI=8
 
audit engagement letter                      审计业务约定书 ZmXO3,sf)  
audit evidence                                          审计证据 sf7~hN*  
audit fee                                    审计费 /-{C,+cB  
audit files                                          审计档案 F
Zk=-.Hk  
audit findings                                     审计中发现的事项 y}\d]*5  
audit implementation stage                        审计实施阶段 26e.H u  
audit mark                                        审计标识 GBh$nVn$  
audit materiality                                 审计重要性 &d%0[Ui`  
audit method                                     审计方法 ,$H[DX  
audit objective                                         审计目标，审计目的 >e'Hz(~'/  
audit of financial statements                      会计报表审计，财务报表审计 iJ-z&=dOe  
audit opinion                                     审计意见 ekR/X  
audit period                                      被审计期间，被审计年度 ?3duW$`  
audit plan                                          审计计划 \f !j9O9S  
audit planning                                    编制审计计划，制定审计计划，审计计划 nq/SGo[c  
audit planning stage                                  审计计划阶段 Xur{nk~?  
audit procedure                                审计程序 iNlY\67sW  
audit programme                               审计程序表，具体审计计划 =%i~HDiy  
audit report                                       审计报告 6_&uYA<8pE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >.xgo6  
audit report with a qualified opinion                 有保留意见的审计报告 jmE\+yz  
audit report with an adverse opinion                否定意见的审计报告 t.s;dlx[@  
audit report with dual dates                      双重日期审计报告 qV7F=1k]  
audit reporting stage                                 审计报告阶段 cFV)zFu  
audit responsibility                                   审计责任 -f f@W m  
audit results                                      审计结果 [ Q@rW5,-  
audit risk                                          审计风险 D#.N)@\  
audit sampling                                          审计抽样 4#MPD  
audit sampling techniques                         审计抽样方法，审计抽样技术 }hm"49,O  
audit strategies                                  审计策略 \]Nt-3|`0  
audit summary                                         审计总结，审计小结 K/;*.u`:  
audit team                                         审计小组 eI^Q!b8n  
audit test                                    审计测试 >V,i7v*?  
audit trail                                          审计轨迹 KAFx^JLo  
audit work                                        审计工作 =O.%)|  
audit working paper                                 审计工作底稿 K(: _52rt  
audited financial statement                        审计会计报表，已审计财务报表 4WAs_~  
Auditing Guidelines (the～)                      审计规范指南 =/Lwprj  
auditing standards                             审计准则 &{R]v/{p]  
audit-oriented working paper                          (审计)业务类工作底稿 ([#4H3uO-  
authorisation                                     授权 #}lq2!f6  
authorisation of transaction                       交易的授权 5bZjW~d  
availability                                         可获得性 1y{@fg~..  
B |<aF)S4  
balance                                      余额；差额；平衡 m"|AD/2;(  
balance sheet                                    资产负债表 (rT1wup  
bank                                                 银行 &F 3'tf?  
bank account                                    银行账户，银行户头 j@guB:0  
bank statement                                 银行对账单 G@(ukt`0}  
barter transaction                              易货交易，以物换物交易 Y+ Qm.  
basis of audit                                    审计依据 NDo>"in  
basis of preparation                                (会计报表的)编制基础 RAs5<US:  
book of account                               账目，账簿 o-ee3j.  
borrowing                                         借款，贷款，借债 dBeZx1Dy  
branch                                              分支，分支机构，分店 /ygC_,mx  
brought forward                                (账户余额等的)承上年，承上期，承上页 z]V%&f  
budget                                              预算 M&h`uO/[  
building                                      建筑物；大楼 |'SgGg=E  
business conditions                                  业务情况，经营情况 SO#R5Mu2N  
business licence                               (企业等的)营业执照 ,UA-Pq3}  
business relation                                业务关系 uJ:SN;  
+  2j]  

呵呵，学下，谢谢分享