[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 ga
|-~~  
　　 #D Oui]  
审计词汇英汉对照 +{&++^(}a  
   6;}W)S  
A joJQ?lG  
C<q@C!A  
QzD8 jk#  
ability to continue as a going concern               持续经营能力 NfXEW-  
acceptability                                     可接受性，可接受程度 hWiBLip,z  
acceptable level of detection risk                     检查风险的可接受水平 iR{*XE   
acceptance of engagement                       接受委托 dJ=z'?|%g  
accepting the engagement for the first time              首次接受委托 hR~~k~84  
access to asset                                         对资产的接触 +#
7)'c  
according to                                     根据，依据，依照 lm(k[]@  
account balance                                账户余额 9Z.WR-}  
account for                                       对……进行会计处理，核算；解释 f2 6hB;n  
accounting                                        会计，会计学 k`r`ZA(kQ-  
accounting advisory serve                        会计咨询服务 Y~-P9   
accounting firm                                 会计师事务所  pytF K)U  
accounting information                      会计信息，会计资料 ??? ;H  
accounting period                             会计期间 W< :7z  
accounting policies                                   会计政策
S0p[Kt  
accounting professional bodies                 会计职业组织，会计职业团体 G>j4b}e
 
accounting records                                   会计记录 @x/D8HK2  
accounting responsibility                           会计责任 kTS#>u S  
accounting service                             会计服务 4 JDk()  
accounting standards                                会计准则 )\fLS d  
Accounting Standards for Business Enterprises       企业会计准则 8G|kKpX  
accounting system                             会计系统 @LR:^>&*  
accounting treatment                                会计处理 $ g]'$PB  
accuracy                                    准确性，精确性 g+/m:(7[s|  
additional audit procedures                      追加审计程序 hd_<J]C  
addressee                                         收件人，收信人 vFl06N2  
Administration of State-owned Assets  (the～)     国有资产管理局 N Uo  
administrative laws and regulations                 行政法规 }^n3 46^  
adverse impact                                 不利影响，负面影响 iCh,7I,m  
adverse opinion                                反对意见 @hj5j;NHK  
advisory group                                  咨询组，顾问组 ^U]B&+m  
agency fee                                        代理费，代理费用 NT<vs"<B  
aggregate                                          总计，合计为…… <%:,{u6  
alternation of document and record                 变造文件和记录 \LQ54^eB  
alternative audit procedures                      替代审计程序，备选审计程序 NKE,}^C  
amend                                              修改，修订 Z-rHYfa4  
amortisation                                      摊销 RP~ hi%A  
analytical capacity                             分析能力 s(shgI 3g  
analytical procedures                               分析性程序 #^eXnhj9  
annual financial statements                        年度会计报表，年度财务报表 %g{<EuK]p  
appendix                                          附录，附表 nypG  
applicable                                         适用的 _/@u[dWeL  
applicable laws and regulations                 适用的法规 1_6oM/?'  
application systems                                  应用系统 2mfKy9QxO  
apply consistently                              一贯地执行，一贯地实施 y8CH=U[  
appropriate                                       适当的，合适的； "vN~ 7%  
征用，挪用 )|`|Usn#[  
appropriate authorization                          适当的授权 wJu,N(U  
appropriateness of audit evidence                    审计证据的适当性 /{*0 \`;  
approval                                    批准，核准 OVa38Aucr3  
assertion                                    (会计报表上的)认定；确认 &BS*C} },  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Vs@H>97,
G  
asset                                                 资产，财产 o=y0=,:a?9  
asset restructuring                             资产重组 s>1Wjz2M  
assignment of duties                                 职责的划分 I/ V`@*/+  
assistant                                     助理，助理人员 z"j]m_mH  
associated company                                 联属公司，联营公司 k;xIo(:  
association                                        联合，结合；协会，社团 K *xca(6  
assumption                                       假设，假定 /YT _~q=:  
at a given date                                         在某一特定时日 fH*1.0f]6  
attestation                                         鉴证，公证 0m 7_#g4$L  
attestation service                             鉴证服务 :~%{  
audit adjustment                                审计调整 0mi$_Ld+  
audit areas                                        审计领域 n|AV7c  
audit conclusion                                审计结论 k5/W'*P  
audit effectiveness                             审计效果 dxK3462  
audit efficiency                                  审计效率 b&\f 8xZ  
audit engagement letter                      审计业务约定书 w-w ap  
audit evidence                                          审计证据 d}--}&r  
audit fee                                    审计费 j$Wd[Ja+O  
audit files                                          审计档案 %+0V0.  
audit findings                                     审计中发现的事项 \:D"#s%x  
audit implementation stage                        审计实施阶段 Bbzmq  
audit mark                                        审计标识 $, @,(M`i}  
audit materiality                                 审计重要性 
]o3K  
audit method                                     审计方法 y';"tDFb  
audit objective                                         审计目标，审计目的 ~1.B fOR8  
audit of financial statements                      会计报表审计，财务报表审计 g8L{xwx<  
audit opinion                                     审计意见 W}aCU~  
audit period                                      被审计期间，被审计年度 bT bF  
audit plan                                          审计计划 nC(<eL  
audit planning                                    编制审计计划，制定审计计划，审计计划 3*!w c.=  
audit planning stage                                  审计计划阶段 ibn(eu<uW  
audit procedure                                审计程序 E)z=85;_p  
audit programme                               审计程序表，具体审计计划 O =0j I  
audit report                                       审计报告 =u 3YRqz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p`/c&}
 
audit report with a qualified opinion                 有保留意见的审计报告 "^NsbA+  
audit report with an adverse opinion                否定意见的审计报告 jN T+?2  
audit report with dual dates                      双重日期审计报告 RAB'%CY4  
audit reporting stage                                 审计报告阶段 :jr`}Z%;y  
audit responsibility                                   审计责任 20?@t.aMp  
audit results                                      审计结果 _(:<l YaY  
audit risk                                          审计风险 s|\ \"3  
audit sampling                                          审计抽样 pX?/=T@ Bw  
audit sampling techniques                         审计抽样方法，审计抽样技术 8KMo!p\i  
audit strategies                                  审计策略 nN5fP<H2x  
audit summary                                         审计总结，审计小结 Q.} guI\  
audit team                                         审计小组 )];Bo.QA  
audit test                                    审计测试 CRs@x` 5ue  
audit trail                                          审计轨迹 P^[y~I#{  
audit work                                        审计工作 V[2}  
audit working paper                                 审计工作底稿 Ge1b_?L_  
audited financial statement                        审计会计报表，已审计财务报表 K7c[bhi_w  
Auditing Guidelines (the～)                      审计规范指南 P"%f8C~r  
auditing standards                             审计准则 o1Nfn'!3/>  
audit-oriented working paper                          (审计)业务类工作底稿 Nk;ywC"e;  
authorisation                                     授权 a4\j.(w)$D  
authorisation of transaction                       交易的授权 +=K =B  
availability                                         可获得性 ?Sr7c|a2  
B s`gfz}/  
balance                                      余额；差额；平衡 RmRPR<vGW  
balance sheet                                    资产负债表 SZ1yy["  
bank                                                 银行 i"d&U7Q  
bank account                                    银行账户，银行户头 $8WWN} OC  
bank statement                                 银行对账单 [,56o Md~  
barter transaction                              易货交易，以物换物交易 u~ 7fK  
basis of audit                                    审计依据 7KL@[  
basis of preparation                                (会计报表的)编制基础 53WCF[  
book of account                               账目，账簿 se=;vp]3a  
borrowing                                         借款，贷款，借债 {"c`k4R  
branch                                              分支，分支机构，分店 -G(#,rXk  
brought forward                                (账户余额等的)承上年，承上期，承上页 bs0[ a 1/  
budget                                              预算 8 9Ir}bCr  
building                                      建筑物；大楼 pp@O6  
business conditions                                  业务情况，经营情况 ZI.Czzx\=  
business licence                               (企业等的)营业执照 3,?LpdTS  
business relation                                业务关系 Ot`znJU@  
X o$SQ0K  

呵呵，学下，谢谢分享