[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 ^'u;e(AaE  
　　 ZYA.1VrM  
审计词汇英汉对照 FH`'1iVH  
   Q(;B)  
A B`?N0t%X  
Y zBA{FE  
[N95.aD  
ability to continue as a going concern               持续经营能力 (&P0la1  
acceptability                                     可接受性，可接受程度 !G"9 xrr1  
acceptable level of detection risk                     检查风险的可接受水平 VM]GYz|#]  
acceptance of engagement                       接受委托 igj={==m  
accepting the engagement for the first time              首次接受委托 _+Jf .n20  
access to asset                                         对资产的接触 .KU
SNrs'  
according to                                     根据，依据，依照 A M1C $  
account balance                                账户余额 ^`jZKh8)h  
account for                                       对……进行会计处理，核算；解释 C >:/(O  
accounting                                        会计，会计学 lA.;ZD!  
accounting advisory serve                        会计咨询服务 V^`?8P8d  
accounting firm                                 会计师事务所 io9xI3{  
accounting information                      会计信息，会计资料 s*)41\V0  
accounting period                             会计期间 -#S)}NEn  
accounting policies                                   会计政策 Vh#Mp!  
accounting professional bodies                 会计职业组织，会计职业团体 /\-2l+y>J  
accounting records                                   会计记录 yA?ENAM  
accounting responsibility                           会计责任 7dlKdKH  
accounting service                             会计服务 AJ#m6`M+EK  
accounting standards                                会计准则 s=nVoc{Yt  
Accounting Standards for Business Enterprises       企业会计准则 =,AC%S_D~  
accounting system                             会计系统 &weY8\ HD  
accounting treatment                                会计处理 Yt/SnF  
accuracy                                    准确性，精确性 O+E1M=R6h  
additional audit procedures                      追加审计程序 :zj9%4A  
addressee                                         收件人，收信人 W) 33;E/}  
Administration of State-owned Assets  (the～)     国有资产管理局 uK;K{  
administrative laws and regulations                 行政法规 G+hF [b44'  
adverse impact                                 不利影响，负面影响 *1Ut}  
adverse opinion                                反对意见 `s>UU- 9  
advisory group                                  咨询组，顾问组 { p!_-sL  
agency fee                                        代理费，代理费用 WG8iTVwx  
aggregate                                          总计，合计为…… {HIR>])o  
alternation of document and record                 变造文件和记录 cZDxsd]  
alternative audit procedures                      替代审计程序，备选审计程序 p- "Z'$A`  
amend                                              修改，修订 q?imE~&U  
amortisation                                      摊销 jNe(w<',P  
analytical capacity                             分析能力 [:nx);\  
analytical procedures                               分析性程序 p|\%:#  
annual financial statements                        年度会计报表，年度财务报表 u(1J=h  
appendix                                          附录，附表 lJ:M^.Em0  
applicable                                         适用的 a@fE46o6<  
applicable laws and regulations                 适用的法规 *?^Z)C>  
application systems                                  应用系统 3C rQBIj1  
apply consistently                              一贯地执行，一贯地实施 kfqpI  
appropriate                                       适当的，合适的； ggm2%|?X  
征用，挪用 |RR
%bQ^{  
appropriate authorization                          适当的授权 1jH7<%y  
appropriateness of audit evidence                    审计证据的适当性 >:F,-cx<  
approval                                    批准，核准 ocIt@#20K  
assertion                                    (会计报表上的)认定；确认 VX^o"9Ntl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WCuzV7tw  
asset                                                 资产，财产 ;m@1Ec@*p  
asset restructuring                             资产重组 SUH mBo"}  
assignment of duties                                 职责的划分 6o=qJ`m[?  
assistant                                     助理，助理人员 N+CXOI=6x  
associated company                                 联属公司，联营公司 W NwJM  
association                                        联合，结合；协会，社团 ex` xkZ+  
assumption                                       假设，假定 F>~ xzc  
at a given date                                         在某一特定时日 JcTp(fnW.~  
attestation                                         鉴证，公证 a -xW8  
attestation service                             鉴证服务 O!+nF]V4f  
audit adjustment                                审计调整 I#|ocz  
audit areas                                        审计领域 DR k]{^C~  
audit conclusion                                审计结论 QU^/[75Ea0  
audit effectiveness                             审计效果 ] vC=.&]  
audit efficiency                                  审计效率 Ni2]6U  
audit engagement letter                      审计业务约定书 @gt)P4yE  
audit evidence                                          审计证据 eecw]P_?  
audit fee                                    审计费 $uEJn&n7}  
audit files                                          审计档案 Q7,EY /  
audit findings                                     审计中发现的事项 t6'61*)|0  
audit implementation stage                        审计实施阶段 .MDYGWKt  
audit mark                                        审计标识 )t|^Nuj
8  
audit materiality                                 审计重要性 cI*KRC
U  
audit method                                     审计方法 IK*oFo{C=K  
audit objective                                         审计目标，审计目的 5cD XWF  
audit of financial statements                      会计报表审计，财务报表审计 `9. dgV  
audit opinion                                     审计意见 6 m4Te|  
audit period                                      被审计期间，被审计年度 ![^EsgEB*  
audit plan                                          审计计划 kWB, ;7  
audit planning                                    编制审计计划，制定审计计划，审计计划 rkxW UDl   
audit planning stage                                  审计计划阶段 CJzm}'NY  
audit procedure                                审计程序 FE/$(7rM  
audit programme                               审计程序表，具体审计计划 P3'2IzNw  
audit report                                       审计报告 8AT;8I<K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JNh=fvO2i  
audit report with a qualified opinion                 有保留意见的审计报告 K!3{M!B  
audit report with an adverse opinion                否定意见的审计报告 G1}~.%J  
audit report with dual dates                      双重日期审计报告 ^9&b+u=X  
audit reporting stage                                 审计报告阶段 >| wKXz  
audit responsibility                                   审计责任 8@E8!w&~  
audit results                                      审计结果 o_iEkn  
audit risk                                          审计风险 YecT 96%  
audit sampling                                          审计抽样 \% }raI;Y@  
audit sampling techniques                         审计抽样方法，审计抽样技术 l iw,O 6  
audit strategies                                  审计策略 Vy]A,Rn7  
audit summary                                         审计总结，审计小结 }l~]b3@qu  
audit team                                         审计小组 hlX>K  
audit test                                    审计测试 @ru<4`h  
audit trail                                          审计轨迹 jvu N  
audit work                                        审计工作 x+4vss  
audit working paper                                 审计工作底稿 [}z?1Gj;W(  
audited financial statement                        审计会计报表，已审计财务报表 fD'/#sA#'  
Auditing Guidelines (the～)                      审计规范指南 :`D'jF^ S  
auditing standards                             审计准则 #nKRTb+{  
audit-oriented working paper                          (审计)业务类工作底稿 E]NY (1  
authorisation                                     授权 {5>3;.  
authorisation of transaction                       交易的授权 A:/}`  
availability                                         可获得性 SU/G)&Mi  
B Hw Z^D=A  
balance                                      余额；差额；平衡 >A3LA3( c  
balance sheet                                    资产负债表 ji}#MBac  
bank                                                 银行 PNf&@  
bank account                                    银行账户，银行户头 \I;cZ>{u"}  
bank statement                                 银行对账单 *2`:VFEV  
barter transaction                              易货交易，以物换物交易 Qh^R Ax  
basis of audit                                    审计依据 1YFeVMc  
basis of preparation                                (会计报表的)编制基础 b7bSTFZxC  
book of account                               账目，账簿 >;,gGH
 
borrowing                                         借款，贷款，借债 i<mevL  
branch                                              分支，分支机构，分店 ^\MhT)x  
brought forward                                (账户余额等的)承上年，承上期，承上页 f3!n$lj  
budget                                              预算 TM0b-W (H  
building                                      建筑物；大楼 H.:9:I[n  
business conditions                                  业务情况，经营情况 L_^`k4ct  
business licence                               (企业等的)营业执照 `mrCu>7  
business relation                                业务关系 *%X.ym'  
Mq@}snp"S  

呵呵，学下，谢谢分享