[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 En&7e  
　　 6Mc&=}bV  
审计词汇英汉对照 IMD^(k 2  
   .$-;`&0cZ  
A \>:t={>;  
oqwW  
js"Yh  
ability to continue as a going concern               持续经营能力 e2=}qE7
 
acceptability                                     可接受性，可接受程度 {O _X/y~  
acceptable level of detection risk                     检查风险的可接受水平 [6VM4l"  
acceptance of engagement                       接受委托 Q I";[  
accepting the engagement for the first time              首次接受委托 LkJq Bg  
access to asset                                         对资产的接触 TYuP EVEXZ  
according to                                     根据，依据，依照 #6@hVR.  
account balance                                账户余额 PNAvT$0LaZ  
account for                                       对……进行会计处理，核算；解释 &;ddnxFI  
accounting                                        会计，会计学 4}N+o+  
accounting advisory serve                        会计咨询服务 eFs5l  
accounting firm                                 会计师事务所 6g-jhsW6  
accounting information                      会计信息，会计资料 Q)aoc.f!v  
accounting period                             会计期间 Tr;.%/4Q  
accounting policies                                   会计政策 |E K6txRb  
accounting professional bodies                 会计职业组织，会计职业团体 {($mLfC4  
accounting records                                   会计记录 DH\Ox>b=  
accounting responsibility                           会计责任 wrJQkven-  
accounting service                             会计服务 G:b6Wf  
accounting standards                                会计准则 TgV-U  
Accounting Standards for Business Enterprises       企业会计准则 X#axCDM-  
accounting system                             会计系统 yzfiH4  
accounting treatment                                会计处理 1W*Qc_5 v1  
accuracy                                    准确性，精确性 'dwsm7Xd  
additional audit procedures                      追加审计程序 MkVv5C  
addressee                                         收件人，收信人 i/! {k2  
Administration of State-owned Assets  (the～)     国有资产管理局
'(r?($s  
administrative laws and regulations                 行政法规 |8}y?kAC  
adverse impact                                 不利影响，负面影响 #p=+RTZ<  
adverse opinion                                反对意见 # d"M(nt  
advisory group                                  咨询组，顾问组 {!( htg;  
agency fee                                        代理费，代理费用 <*iFVjSI(  
aggregate                                          总计，合计为…… =KR^0<2r  
alternation of document and record                 变造文件和记录 C,;<SV2#  
alternative audit procedures                      替代审计程序，备选审计程序 \t{4pobo  
amend                                              修改，修订 B_Wig2xH0  
amortisation                                      摊销 MV<)qa T  
analytical capacity                             分析能力 :D}?H@(69  
analytical procedures                               分析性程序 ~*h)`uM  
annual financial statements                        年度会计报表，年度财务报表 n)cc\JPQ  
appendix                                          附录，附表 TS=%iMa  
applicable                                         适用的 b?=r%D->w  
applicable laws and regulations                 适用的法规 q:>`|~M
X  
application systems                                  应用系统 )`k+Oyvi<  
apply consistently                              一贯地执行，一贯地实施 `&a8Wv  
appropriate                                       适当的，合适的； "nJMS6HJ[  
征用，挪用 M&zB&Ia"'  
appropriate authorization                          适当的授权 im>/$!&OyI  
appropriateness of audit evidence                    审计证据的适当性 _j$V[=kdM/  
approval                                    批准，核准 i{:?Iw 'ay  
assertion                                    (会计报表上的)认定；确认 5Mxl({oI]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \Q`#E'?  
asset                                                 资产，财产 s!0
9cS  
asset restructuring                             资产重组 5Q}HLjG8Z  
assignment of duties                                 职责的划分 ~>]Ie~E: (  
assistant                                     助理，助理人员 kdA]gpdw  
associated company                                 联属公司，联营公司 p^{yA"MQ  
association                                        联合，结合；协会，社团 qYqd-R  
assumption                                       假设，假定 Y,n8co^  
at a given date                                         在某一特定时日 Qmd2C&Xw  
attestation                                         鉴证，公证 |L;Hd.l7^*  
attestation service                             鉴证服务 {>R933fap  
audit adjustment                                审计调整 2DZ&g\|  
audit areas                                        审计领域 UGOe(JB  
audit conclusion                                审计结论 muK)Yw[#N  
audit effectiveness                             审计效果 2#`d:@r  
audit efficiency                                  审计效率 ,+Ya'4x  
audit engagement letter                      审计业务约定书 99zMdo S  
audit evidence                                          审计证据 >hnhV6s s  
audit fee                                    审计费 ^y&2N  
audit files                                          审计档案 yh4%  
audit findings                                     审计中发现的事项 UA0R)BH'  
audit implementation stage                        审计实施阶段 y(Pv1=e  
audit mark                                        审计标识 00W_XhJ  
audit materiality                                 审计重要性  Mv%B#J  
audit method                                     审计方法 [eF|2:  
audit objective                                         审计目标，审计目的 w `M/0.)V  
audit of financial statements                      会计报表审计，财务报表审计 usugjx^p  
audit opinion                                     审计意见 $iy(+}  
audit period                                      被审计期间，被审计年度 \bSakh71  
audit plan                                          审计计划 HRd02tah  
audit planning                                    编制审计计划，制定审计计划，审计计划 FP6JfI8  
audit planning stage                                  审计计划阶段 0"@p|nAa  
audit procedure                                审计程序 :d~&Dt<c  
audit programme                               审计程序表，具体审计计划 wzI*QXV2s  
audit report                                       审计报告 Fw#wVs)@:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e+MsFXnB8  
audit report with a qualified opinion                 有保留意见的审计报告 uvD*]zX  
audit report with an adverse opinion                否定意见的审计报告 xUs1-O1i  
audit report with dual dates                      双重日期审计报告 Im`R2_(]  
audit reporting stage                                 审计报告阶段 2IDn4<`  
audit responsibility                                   审计责任 {2&MyxV  
audit results                                      审计结果 Zvz}Z8jW  
audit risk                                          审计风险 i\L7z)u
 
audit sampling                                          审计抽样 >F!X'#Iv  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ac,bf 8C  
audit strategies                                  审计策略 w4&-9[@Y  
audit summary                                         审计总结，审计小结 41XX L
$  
audit team                                         审计小组 H: ;S1D  
audit test                                    审计测试 TkjZI}]2  
audit trail                                          审计轨迹 }Tk*?tYt  
audit work                                        审计工作 >3ASrM+>w  
audit working paper                                 审计工作底稿 52Q~` t7F  
audited financial statement                        审计会计报表，已审计财务报表 qQ<7+z<4KP  
Auditing Guidelines (the～)                      审计规范指南 w>#.id[k  
auditing standards                             审计准则 <C7/b#4>\  
audit-oriented working paper                          (审计)业务类工作底稿 ~\+mo  
authorisation                                     授权 +3;[1dpgf  
authorisation of transaction                       交易的授权 Q"{Q]IT  
availability                                         可获得性 ^t)alNGos  
B M#]URS2h<O  
balance                                      余额；差额；平衡 E'_$?wWn5  
balance sheet                                    资产负债表 .$-%rU:*}  
bank                                                 银行 yi1V\8DC  
bank account                                    银行账户，银行户头 V^p XbDRl  
bank statement                                 银行对账单 cU=/X{&Om  
barter transaction                              易货交易，以物换物交易 /\uW[
mt  
basis of audit                                    审计依据 Ds%~J  
basis of preparation                                (会计报表的)编制基础 m[*y9A1  
book of account                               账目，账簿 Fm.IRu<\`  
borrowing                                         借款，贷款，借债 )pt#Pu  
branch                                              分支，分支机构，分店 4}=Z+tDu>  
brought forward                                (账户余额等的)承上年，承上期，承上页 A&;Pt/#'  
budget                                              预算 _;5N@2?  
building                                      建筑物；大楼 r)t-_p37  
business conditions                                  业务情况，经营情况 [kg*BaG:  
business licence                               (企业等的)营业执照 `wLa.Gzj  
business relation                                业务关系 '4d +!%2t  
k;y5nXIlN  

呵呵，学下，谢谢分享