[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 IzOYduJ.  
　　 s.Y4pWd5@  
审计词汇英汉对照 TcTM]ixr  
   gF=jf2{YX  
A UV 4>N  
f*{ YFg?*&  
l- pe4x  
ability to continue as a going concern               持续经营能力 qLL,F  
acceptability                                     可接受性，可接受程度 h}_~y'^!  
acceptable level of detection risk                     检查风险的可接受水平 Jf)bHjC_V  
acceptance of engagement                       接受委托 Jb)#fH$L  
accepting the engagement for the first time              首次接受委托 >KLtY|o)  
access to asset                                         对资产的接触 HW4
.zw  
according to                                     根据，依据，依照 \@3Qi8u//  
account balance                                账户余额 GPhl4#'  
account for                                       对……进行会计处理，核算；解释 yH 9!GS#  
accounting                                        会计，会计学 &;,,H
< p  
accounting advisory serve                        会计咨询服务 XfE?C:v  
accounting firm                                 会计师事务所 #PDf,^
 
accounting information                      会计信息，会计资料 V=He_9B  
accounting period                             会计期间 o}Odw ;  
accounting policies                                   会计政策 w@-PqsF  
accounting professional bodies                 会计职业组织，会计职业团体 -!;l~#K=  
accounting records                                   会计记录 jc[_I&Oc_  
accounting responsibility                           会计责任 )3YtIH_  
accounting service                             会计服务 #*$P'r  
accounting standards                                会计准则 4H5pr  
Accounting Standards for Business Enterprises       企业会计准则 heaRX4  
accounting system                             会计系统 Z@8vL  
accounting treatment                                会计处理 J`q]6qf#  
accuracy                                    准确性，精确性 > oA?6x  
additional audit procedures                      追加审计程序 [3l*F  
addressee                                         收件人，收信人 6$a$K,dZ  
Administration of State-owned Assets  (the～)     国有资产管理局 9`jcC-;iv  
administrative laws and regulations                 行政法规 8(.mt/MR
 
adverse impact                                 不利影响，负面影响 K3uG2g(>2  
adverse opinion                                反对意见 RCTQhTy=  
advisory group                                  咨询组，顾问组 O1 .w,U   
agency fee                                        代理费，代理费用 6iEhsL&K  
aggregate                                          总计，合计为…… ^=n+T7"J  
alternation of document and record                 变造文件和记录 `b8v1Os^2  
alternative audit procedures                      替代审计程序，备选审计程序 YSJy`  
amend                                              修改，修订 Iz6y{E  
amortisation                                      摊销 {e|*01hE  
analytical capacity                             分析能力 BR^7_q4q  
analytical procedures                               分析性程序 ri`R<l8  
annual financial statements                        年度会计报表，年度财务报表 6)oLus  
appendix                                          附录，附表 ZvYLL{>}w  
applicable                                         适用的 Q9d`z
R]  
applicable laws and regulations                 适用的法规 >{eCh$L  
application systems                                  应用系统 PiV7*F4qI.  
apply consistently                              一贯地执行，一贯地实施 }>^Q'BW;65  
appropriate                                       适当的，合适的； 9jN)I(^D6  
征用，挪用 AM"Nn L"  
appropriate authorization                          适当的授权 Q'+MFld  
appropriateness of audit evidence                    审计证据的适当性 BQcE9~H  
approval                                    批准，核准 {GvTfZfp  
assertion                                    (会计报表上的)认定；确认 |9"p|6G?B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Zh5RwQNE~  
asset                                                 资产，财产 fP3_d  
asset restructuring                             资产重组 t E` cau  
assignment of duties                                 职责的划分 GV)<Q^9  
assistant                                     助理，助理人员 ,BFE=:ZIK  
associated company                                 联属公司，联营公司 Ngr/QL]Q  
association                                        联合，结合；协会，社团 )!g{Sbl  
assumption                                       假设，假定 KZ!3j_pKy  
at a given date                                         在某一特定时日 =X?\MVWB  
attestation                                         鉴证，公证 SVjl~U-^  
attestation service                             鉴证服务 pA{ 5V9
 
audit adjustment                                审计调整 -p-B2?)A  
audit areas                                        审计领域 9ukg}_Hx  
audit conclusion                                审计结论 &U+ _ -Ph  
audit effectiveness                             审计效果 9Rm/V5  
audit efficiency                                  审计效率 ^gV
T$A  
audit engagement letter                      审计业务约定书 $^&ig  
audit evidence                                          审计证据 yCJFo  
audit fee                                    审计费 DC1'Kyk  
audit files                                          审计档案 5L:1A2Z?c  
audit findings                                     审计中发现的事项 0Io'bF  
audit implementation stage                        审计实施阶段 |IunpZV  
audit mark                                        审计标识 V{|}}b?w?  
audit materiality                                 审计重要性 /8VP[i)u  
audit method                                     审计方法 K" <PGOF  
audit objective                                         审计目标，审计目的 *lef=:&,,  
audit of financial statements                      会计报表审计，财务报表审计 )}TLC 2%  
audit opinion                                     审计意见 h._nK\  
audit period                                      被审计期间，被审计年度 |F.)zC5{  
audit plan                                          审计计划 Ku&!?
m@C  
audit planning                                    编制审计计划，制定审计计划，审计计划 V\V)<BARe  
audit planning stage                                  审计计划阶段 yq+!czlZ  
audit procedure                                审计程序 X1ZgSs+i  
audit programme                               审计程序表，具体审计计划 h^ -.]Y  
audit report                                       审计报告  )1g"?]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zEZLKWm9-  
audit report with a qualified opinion                 有保留意见的审计报告 ^kST  
audit report with an adverse opinion                否定意见的审计报告 0y&I/2  
audit report with dual dates                      双重日期审计报告 p3/*fH98  
audit reporting stage                                 审计报告阶段 +0),xu   
audit responsibility                                   审计责任 ~&\ f|%  
audit results                                      审计结果 T#pk]c6Q  
audit risk                                          审计风险 `h}q Eo`  
audit sampling                                          审计抽样 .^$YfTabq  
audit sampling techniques                         审计抽样方法，审计抽样技术 yr#5k`&\_  
audit strategies                                  审计策略 pZ#ap<|>I  
audit summary                                         审计总结，审计小结 <p;k)S2J  
audit team                                         审计小组 Hi_G  
audit test                                    审计测试 'qdPw%d  
audit trail                                          审计轨迹 @aQ1khEd  
audit work                                        审计工作 47r_y\U h  
audit working paper                                 审计工作底稿 XC7%vDIt  
audited financial statement                        审计会计报表，已审计财务报表 X0-IRJ[  
Auditing Guidelines (the～)                      审计规范指南 H3{GmV8  
auditing standards                             审计准则 Ll MpS<2NO  
audit-oriented working paper                          (审计)业务类工作底稿 [ofqG
wpDG  
authorisation                                     授权 #_mi `7!B#  
authorisation of transaction                       交易的授权 nA?Hxos  
availability                                         可获得性 L6>pGx  
B $D31Q[p=+  
balance                                      余额；差额；平衡 T0
)"1D<l  
balance sheet                                    资产负债表 y2O4I'/5<  
bank                                                 银行 ?Qb<-~~ j1  
bank account                                    银行账户，银行户头 `.y}dh/+0W  
bank statement                                 银行对账单 iCP/P%  
barter transaction                              易货交易，以物换物交易 j@Qg0F  
basis of audit                                    审计依据 10#oG{9  
basis of preparation                                (会计报表的)编制基础 |^28\sm2e  
book of account                               账目，账簿 Kb =@ =Xta  
borrowing                                         借款，贷款，借债 = 07Gy,=i  
branch                                              分支，分支机构，分店 ?^:h\C^
a"  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~j#~\Ir  
budget                                              预算 6z,&i  
building                                      建筑物；大楼 K/ &?VIi`z  
business conditions                                  业务情况，经营情况 H A}f,),G  
business licence                               (企业等的)营业执照 `si#aU  
business relation                                业务关系 *&AfR8x_z  
kP xa7  

呵呵，学下，谢谢分享