[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 ;5QdT{$H  
　　 p(
o"K@I  
审计词汇英汉对照 tjYqdbA)  
   =0!PnB GYn  
A |#G.2hMFr  
<=2\xJfxB  
U7i WYdt$  
ability to continue as a going concern               持续经营能力 `5,46_  
acceptability                                     可接受性，可接受程度 |Xz-rgkQ  
acceptable level of detection risk                     检查风险的可接受水平 [vCZoG8+>  
acceptance of engagement                       接受委托 8>Az<EF^=#  
accepting the engagement for the first time              首次接受委托 "@uKe8r|y  
access to asset                                         对资产的接触 NH+?7rf8  
according to                                     根据，依据，依照 +ve S~  
account balance                                账户余额 %<c2jvn+k  
account for                                       对……进行会计处理，核算；解释 KCEBJ{jM  
accounting                                        会计，会计学 lr[U6CJY  
accounting advisory serve                        会计咨询服务 @$o.Z;83`r  
accounting firm                                 会计师事务所 =UY)U-  
accounting information                      会计信息，会计资料 ;pn*|Bsq  
accounting period                             会计期间 3[`/rg,  
accounting policies                                   会计政策 RN2^=$'.  
accounting professional bodies                 会计职业组织，会计职业团体 KWwEK]  
accounting records                                   会计记录 &GMBvmP  
accounting responsibility                           会计责任 zpi Q;P  
accounting service                             会计服务 YQ/  
accounting standards                                会计准则 mk*r^k`a  
Accounting Standards for Business Enterprises       企业会计准则 o%Ubn*  
accounting system                             会计系统 `b.KMOn  
accounting treatment                                会计处理 $=&a0O#  
accuracy                                    准确性，精确性 ppL*#/jYt  
additional audit procedures                      追加审计程序 ob= ](  
addressee                                         收件人，收信人 J)7m::%I  
Administration of State-owned Assets  (the～)     国有资产管理局
UYOveQ;  
administrative laws and regulations                 行政法规 YO&=fd*  
adverse impact                                 不利影响，负面影响 l;F\s&^  
adverse opinion                                反对意见 vlW521  
advisory group                                  咨询组，顾问组 Jkf%k3H3I*  
agency fee                                        代理费，代理费用 \0bao<  
aggregate                                          总计，合计为…… &|6 A 8,  
alternation of document and record                 变造文件和记录 f7&53yZF  
alternative audit procedures                      替代审计程序，备选审计程序 7I\qEr57  
amend                                              修改，修订 (x)}k&B;  
amortisation                                      摊销 (^),G -]  
analytical capacity                             分析能力 NJ%>|`FEi7  
analytical procedures                               分析性程序 /? (\6Z_A  
annual financial statements                        年度会计报表，年度财务报表 OO$YwOKS  
appendix                                          附录，附表 04 o>POR  
applicable                                         适用的 $r3kAM;V:  
applicable laws and regulations                 适用的法规 ^~dBO%M^  
application systems                                  应用系统 F"|OcKAA}h  
apply consistently                              一贯地执行，一贯地实施 UYLCzv~W  
appropriate                                       适当的，合适的； }.ZT?p\  
征用，挪用 MZ$x( Vcj  
appropriate authorization                          适当的授权 %X|fp{C  
appropriateness of audit evidence                    审计证据的适当性 +)
J;4B  
approval                                    批准，核准 1:Sq?=&  
assertion                                    (会计报表上的)认定；确认 dUvgFOy|P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ! !KA9mP  
asset                                                 资产，财产 ;,WI_iP(w  
asset restructuring                             资产重组 d2~*fHx_!  
assignment of duties                                 职责的划分 0eMO`8u[A  
assistant                                     助理，助理人员 >_3P6-L>  
associated company                                 联属公司，联营公司 e@j&c:p(Y  
association                                        联合，结合；协会，社团 [{&GMc   
assumption                                       假设，假定 @XJzM]*w&  
at a given date                                         在某一特定时日 =\ek;d0Tqb  
attestation                                         鉴证，公证 i#pBzJ  
attestation service                             鉴证服务 PH1jN?OEwZ  
audit adjustment                                审计调整 ;#)vw;XR  
audit areas                                        审计领域 )I{~Pcq  
audit conclusion                                审计结论 #B$r|rqamq  
audit effectiveness                             审计效果 Y| dw>qO  
audit efficiency                                  审计效率 `<#Ufi*c  
audit engagement letter                      审计业务约定书 #TUuk  
audit evidence                                          审计证据 qpEK36Js  
audit fee                                    审计费 6d;_}  
audit files                                          审计档案 uUIjntSF(  
audit findings                                     审计中发现的事项 ._X|Ye9/  
audit implementation stage                        审计实施阶段 !_ P-?u  
audit mark                                        审计标识 Jc=~BT_G  
audit materiality                                 审计重要性 D!
g\-y  
audit method                                     审计方法 Jx+e_k$gHO  
audit objective                                         审计目标，审计目的 /:=,mWoO  
audit of financial statements                      会计报表审计，财务报表审计 lWyg_YO@  
audit opinion                                     审计意见 bxc!x>)  
audit period                                      被审计期间，被审计年度 R9q9c Bi3  
audit plan                                          审计计划 C#l9M
xZE  
audit planning                                    编制审计计划，制定审计计划，审计计划 oF(=@ UL  
audit planning stage                                  审计计划阶段 yDORL| E'  
audit procedure                                审计程序 hY(q@_s  
audit programme                               审计程序表，具体审计计划 V\m51H1mqo  
audit report                                       审计报告 O>c2*9PM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @{ CP18~:  
audit report with a qualified opinion                 有保留意见的审计报告 i6-&$<  
audit report with an adverse opinion                否定意见的审计报告 K%@#a}kRb  
audit report with dual dates                      双重日期审计报告 v(GT+i)|  
audit reporting stage                                 审计报告阶段 D:56>%y@  
audit responsibility                                   审计责任 ETQL,t9m  
audit results                                      审计结果 3? x}48  
audit risk                                          审计风险 zI&).  
audit sampling                                          审计抽样 E%&E<<nhZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 %;ZDw@_<  
audit strategies                                  审计策略 @-%.+  
audit summary                                         审计总结，审计小结 EmYu]"${1  
audit team                                         审计小组 d%lwg~@&|5  
audit test                                    审计测试 KB`">zq$u  
audit trail                                          审计轨迹 krSOSWJ  
audit work                                        审计工作 /4Sul*{hc  
audit working paper                                 审计工作底稿 rx\f:-3g  
audited financial statement                        审计会计报表，已审计财务报表 NGp^/PZX0  
Auditing Guidelines (the～)                      审计规范指南 &eIwlynm  
auditing standards                             审计准则 aUyJi  
audit-oriented working paper                          (审计)业务类工作底稿 6xW1 7P  
authorisation                                     授权 XJguw/[wm  
authorisation of transaction                       交易的授权 A4IPd  
availability                                         可获得性 ,9"A"p*R  
B 'iikcf*)C  
balance                                      余额；差额；平衡 [E:-$R  
balance sheet                                    资产负债表 Sd?+j;/"  
bank                                                 银行 QG]*v=Z  
bank account                                    银行账户，银行户头 &m~
 
bank statement                                 银行对账单 ZK?:w^Z  
barter transaction                              易货交易，以物换物交易 E>L_$J-A-  
basis of audit                                    审计依据 JrJTIUf_  
basis of preparation                                (会计报表的)编制基础 gMB/ ~g5b0  
book of account                               账目，账簿 lfe^_`ij(+  
borrowing                                         借款，贷款，借债 w@$_2t  
branch                                              分支，分支机构，分店 F m$;p6&j  
brought forward                                (账户余额等的)承上年，承上期，承上页 c]3^2Ag,  
budget                                              预算 f'&   
building                                      建筑物；大楼 IEQ6J}L  
business conditions                                  业务情况，经营情况 an` GY&  
business licence                               (企业等的)营业执照 v>'mW  
business relation                                业务关系 1g1gu=|Q  
U\`yLsKvH`  

呵呵，学下，谢谢分享