[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 *Q=-7am  
　　 Ndi'b_Sh\  
审计词汇英汉对照 /0SG  
   [OG-ZcNu?  
A k_V1x0
sZ  
=YA%= d_  
s5|LD'o!  
ability to continue as a going concern               持续经营能力 y=9a2[3Dz  
acceptability                                     可接受性，可接受程度 doc5;?6   
acceptable level of detection risk                     检查风险的可接受水平 psRm*,*O  
acceptance of engagement                       接受委托 <Q\`2{  
accepting the engagement for the first time              首次接受委托 X_s;j5ur  
access to asset                                         对资产的接触 l@1f L%f  
according to                                     根据，依据，依照 iBJ*6or
z  
account balance                                账户余额 4)2*|w  
account for                                       对……进行会计处理，核算；解释 WbH/K]/1)h  
accounting                                        会计，会计学 qCgP8U/jv  
accounting advisory serve                        会计咨询服务 /7S]%UY  
accounting firm                                 会计师事务所 3}g?d/^E3  
accounting information                      会计信息，会计资料 +6<MK;  
accounting period                             会计期间 9[T#uh!DC  
accounting policies                                   会计政策 r\],5x'xSu  
accounting professional bodies                 会计职业组织，会计职业团体 eV9:AN}K=  
accounting records                                   会计记录 58e{WC  
accounting responsibility                           会计责任 idO3/>R [  
accounting service                             会计服务 08k1 w,6W  
accounting standards                                会计准则 O-T/H-J`  
Accounting Standards for Business Enterprises       企业会计准则 8x,;B_Zu  
accounting system                             会计系统 tY# F8a&  
accounting treatment                                会计处理 }T,E$vsx  
accuracy                                    准确性，精确性 \TMRS(  
additional audit procedures                      追加审计程序 DA@ { d-A  
addressee                                         收件人，收信人 _%zU^aE  
Administration of State-owned Assets  (the～)     国有资产管理局 HqYaQ~Dth  
administrative laws and regulations                 行政法规 L6 _Sc-sU  
adverse impact                                 不利影响，负面影响 ;;nmF#  
adverse opinion                                反对意见 m(OBk;S~   
advisory group                                  咨询组，顾问组 _IlL'c5  
agency fee                                        代理费，代理费用 :+ Dn]:\  
aggregate                                          总计，合计为…… GMNf#;x  
alternation of document and record                 变造文件和记录 `SW`d<+L  
alternative audit procedures                      替代审计程序，备选审计程序 Ds}6{']K  
amend                                              修改，修订 APc@1="#J  
amortisation                                      摊销 3J,/bgL5  
analytical capacity                             分析能力 z%g<&Cq  
analytical procedures                               分析性程序 Jb tbW&EH  
annual financial statements                        年度会计报表，年度财务报表 \17)=W  
appendix                                          附录，附表 nAts.pVy"  
applicable                                         适用的 ,JZ@qmQ,  
applicable laws and regulations                 适用的法规 LoCxoAg  
application systems                                  应用系统 ;QEGr|(  
apply consistently                              一贯地执行，一贯地实施 UT{Nly8u  
appropriate                                       适当的，合适的； / TJ Tu_#  
征用，挪用 A1'IK.  
appropriate authorization                          适当的授权 hR`dRbBi%  
appropriateness of audit evidence                    审计证据的适当性 lJYv2EZ  
approval                                    批准，核准 ,*lK4?v  
assertion                                    (会计报表上的)认定；确认 rW6w1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fV5#k@,")  
asset                                                 资产，财产 g)p[A 4  
asset restructuring                             资产重组 Ahwu'mgnC  
assignment of duties                                 职责的划分 jcG4h/A  
assistant                                     助理，助理人员 ~~fL`"  
associated company                                 联属公司，联营公司 Z$hxo)|  
association                                        联合，结合；协会，社团 ix/uV)]k`  
assumption                                       假设，假定
(f.A5~e  
at a given date                                         在某一特定时日 X0P$r6 ;  
attestation                                         鉴证，公证 ]D]K_`!K  
attestation service                             鉴证服务 ?<}qx`+%Q  
audit adjustment                                审计调整 2 rBF<z7  
audit areas                                        审计领域 Wex4>J<`/
 
audit conclusion                                审计结论 /kWWwy<  
audit effectiveness                             审计效果 Uis P 8/k  
audit efficiency                                  审计效率 Rd!.8K[  
audit engagement letter                      审计业务约定书 kN) pi "  
audit evidence                                          审计证据 LpiLk| 2i  
audit fee                                    审计费 0ib 6}L%  
audit files                                          审计档案 M1>a,va8Zq  
audit findings                                     审计中发现的事项 bQ4 }no0  
audit implementation stage                        审计实施阶段 ujSzm=_P  
audit mark                                        审计标识 u}h'v&"e,  
audit materiality                                 审计重要性 TDs eWdA  
audit method                                     审计方法 *>#cs#)  
audit objective                                         审计目标，审计目的 @]7\.>)  
audit of financial statements                      会计报表审计，财务报表审计 @kK=|(OB'  
audit opinion                                     审计意见 Z:OO|x  
audit period                                      被审计期间，被审计年度 ~iSW^mi  
audit plan                                          审计计划 IpP0|:}  
audit planning                                    编制审计计划，制定审计计划，审计计划 ditzl(L   
audit planning stage                                  审计计划阶段 7/yd@#$X  
audit procedure                                审计程序 9c6V&b  
audit programme                               审计程序表，具体审计计划 0t&H1xsxX  
audit report                                       审计报告 uXC?fMWp.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &ar}6eO  
audit report with a qualified opinion                 有保留意见的审计报告 ;wF|.^_2  
audit report with an adverse opinion                否定意见的审计报告 h^c'L=dR  
audit report with dual dates                      双重日期审计报告 kr/h^e  
audit reporting stage                                 审计报告阶段 ?|/}~nj7  
audit responsibility                                   审计责任 2=|IOkY  
audit results                                      审计结果 .G]# _U  
audit risk                                          审计风险 r/v&tU  
audit sampling                                          审计抽样 P&Y aJUq.u  
audit sampling techniques                         审计抽样方法，审计抽样技术 4ca-!pI0  
audit strategies                                  审计策略 nXS%>1o,  
audit summary                                         审计总结，审计小结 P:TpB6.=q  
audit team                                         审计小组 Ss:,#|   
audit test                                    审计测试 }M9al@"  
audit trail                                          审计轨迹 m0,9yY::wj  
audit work                                        审计工作 ,W-0qN&%/  
audit working paper                                 审计工作底稿 ( A)wcB  
audited financial statement                        审计会计报表，已审计财务报表 &1{k^>o z  
Auditing Guidelines (the～)                      审计规范指南 NZ uFxJ-`  
auditing standards                             审计准则 7y\g~?5N  
audit-oriented working paper                          (审计)业务类工作底稿 EHHxCq?  
authorisation                                     授权 yDC97#%3u  
authorisation of transaction                       交易的授权 aiHr2x
6  
availability                                         可获得性 GP$Y4*y/  
B !;gke,fB  
balance                                      余额；差额；平衡 {+:XVT_+  
balance sheet                                    资产负债表 ;`B35K  
bank                                                 银行 D2p6&HNT  
bank account                                    银行账户，银行户头 .7FI%  
bank statement                                 银行对账单 dWy1=UQfP  
barter transaction                              易货交易，以物换物交易 l/^-:RRNKi  
basis of audit                                    审计依据 ->8q, W2A  
basis of preparation                                (会计报表的)编制基础 OpLSjr  
book of account                               账目，账簿 Oy&'zigJ  
borrowing                                         借款，贷款，借债 <^Tj}5)n  
branch                                              分支，分支机构，分店 M<unQ1+wh  
brought forward                                (账户余额等的)承上年，承上期，承上页 R!,)?j;  
budget                                              预算 ];;w/$zke  
building                                      建筑物；大楼 m-RY{DO+  
business conditions                                  业务情况，经营情况 De A'D|  
business licence                               (企业等的)营业执照 A.O~'')X  
business relation                                业务关系 ~P_kr'o  
NO^t/(Z  

呵呵，学下，谢谢分享