[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 Uo 0[ZsFD  
　　 :/\KVz'fw}  
审计词汇英汉对照 Aj{G=AT  
   J 7HOSFwXn  
A 4Dw| I${O  
`1i\8s&O6@  
v`\CzT  
ability to continue as a going concern               持续经营能力 5 D[`nU}  
acceptability                                     可接受性，可接受程度 _Rk>yJD7s  
acceptable level of detection risk                     检查风险的可接受水平 RV>n Op}R  
acceptance of engagement                       接受委托 (gEz<}Av.  
accepting the engagement for the first time              首次接受委托 @g]>D  
access to asset                                         对资产的接触 z0 J:"M  
according to                                     根据，依据，依照 30{+gYA  
account balance                                账户余额 ^%t {:\  
account for                                       对……进行会计处理，核算；解释 [H=l#W@  
accounting                                        会计，会计学 W2]%QN=m$  
accounting advisory serve                        会计咨询服务 7b*9 Th*a  
accounting firm                                 会计师事务所 bC,SE*F\  
accounting information                      会计信息，会计资料 us )NgG  
accounting period                             会计期间 :a*F>S!  
accounting policies                                   会计政策 V;(Rg=5  
accounting professional bodies                 会计职业组织，会计职业团体 I3AxKA  
accounting records                                   会计记录 F>U*
Wy  
accounting responsibility                           会计责任 g+QNIM>  
accounting service                             会计服务 GiKmB-HO  
accounting standards                                会计准则 Q(BM0n)f  
Accounting Standards for Business Enterprises       企业会计准则 ^:2>I$
 
accounting system                             会计系统 "Xj>dB1~  
accounting treatment                                会计处理 X<uH [  
accuracy                                    准确性，精确性 .#_g.0<  
additional audit procedures                      追加审计程序 P,bis7X.  
addressee                                         收件人，收信人 q)!G5j3  
Administration of State-owned Assets  (the～)     国有资产管理局 )AXa.y  
administrative laws and regulations                 行政法规 oRHWb_$"  
adverse impact                                 不利影响，负面影响 
DG/<#SCF  
adverse opinion                                反对意见 '<aFd)-  
advisory group                                  咨询组，顾问组 :o_6  
agency fee                                        代理费，代理费用 GC)xQZU)s  
aggregate                                          总计，合计为…… V&R_A~<T  
alternation of document and record                 变造文件和记录 TL@{yJ;s  
alternative audit procedures                      替代审计程序，备选审计程序 2l}3L  
amend                                              修改，修订 Q@- 
h  
amortisation                                      摊销 eXCH*vZY  
analytical capacity                             分析能力 p}lFV,V  
analytical procedures                               分析性程序 $`txU5#vs  
annual financial statements                        年度会计报表，年度财务报表 '_%`0p1  
appendix                                          附录，附表 y2@8?  
applicable                                         适用的 +f\r?8s  
applicable laws and regulations                 适用的法规 2^fSC`!  
application systems                                  应用系统 ~c|{PZ9U  
apply consistently                              一贯地执行，一贯地实施 ^w~Utx4  
appropriate                                       适当的，合适的； qdwjg8fo4Z  
征用，挪用 d~w}{LR[1  
appropriate authorization                          适当的授权 t**o<p#)f  
appropriateness of audit evidence                    审计证据的适当性 ^:]~6p#  
approval                                    批准，核准 }tPI#[cfK  
assertion                                    (会计报表上的)认定；确认 gro@+^DmT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *h2 )$^P%  
asset                                                 资产，财产 K ZQ `
 
asset restructuring                             资产重组 "uD^1'IW2  
assignment of duties                                 职责的划分 T0l bMp
 
assistant                                     助理，助理人员 ~MW_=6U  
associated company                                 联属公司，联营公司 Jc,{n*  
association                                        联合，结合；协会，社团 T^.W'  
assumption                                       假设，假定 &+7G|4!y  
at a given date                                         在某一特定时日 qh9Ix  
attestation                                         鉴证，公证 yWZ%|K~$  
attestation service                             鉴证服务 ]y<<zQ_fhY  
audit adjustment                                审计调整 n##d!d|g  
audit areas                                        审计领域 v`9n'+h-c6  
audit conclusion                                审计结论 (C!33s1  
audit effectiveness                             审计效果 Uv(Uj3D  
audit efficiency                                  审计效率 'E~[I"0  
audit engagement letter                      审计业务约定书 hFr?84sAd  
audit evidence                                          审计证据 m'ykDK\B  
audit fee                                    审计费 5mF"nY&lI  
audit files                                          审计档案 16n8[U!  
audit findings                                     审计中发现的事项 ~U_,z)<`)c  
audit implementation stage                        审计实施阶段 /]"2;e-s+  
audit mark                                        审计标识 3qBZzM O*  
audit materiality                                 审计重要性 #ZPy&GIr  
audit method                                     审计方法 %SD=3UK6  
audit objective                                         审计目标，审计目的 9UeK}Rl^n  
audit of financial statements                      会计报表审计，财务报表审计 mdPE F)-  
audit opinion                                     审计意见 [";<YR7iRN  
audit period                                      被审计期间，被审计年度 u7kw/_f  
audit plan                                          审计计划 1U;p+k5c  
audit planning                                    编制审计计划，制定审计计划，审计计划 {;XO'  
audit planning stage                                  审计计划阶段 >$p|W~x  
audit procedure                                审计程序 gv,8Wo  
audit programme                               审计程序表，具体审计计划 rg{|/ ;imT  
audit report                                       审计报告 :Vx5%4J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4]3(Vyh`  
audit report with a qualified opinion                 有保留意见的审计报告 fS(IN~
 
audit report with an adverse opinion                否定意见的审计报告 B&RgUIrFoY  
audit report with dual dates                      双重日期审计报告 #OVf2
"  
audit reporting stage                                 审计报告阶段 `+O7IyTMA  
audit responsibility                                   审计责任 &
 !I$  
audit results                                      审计结果 and)>$)|  
audit risk                                          审计风险 ]M5w!O!  
audit sampling                                          审计抽样 ]:vo"{*C  
audit sampling techniques                         审计抽样方法，审计抽样技术 Zqnwf  
audit strategies                                  审计策略 fG*366W  
audit summary                                         审计总结，审计小结 7;;HP`vY  
audit team                                         审计小组 v\:
P_J  
audit test                                    审计测试 @>sZ'M2mq  
audit trail                                          审计轨迹 b 6
B5  
audit work                                        审计工作 jsOid5bs  
audit working paper                                 审计工作底稿 2RC|u?+@  
audited financial statement                        审计会计报表，已审计财务报表 _r&,n\ T  
Auditing Guidelines (the～)                      审计规范指南 D!d1%hac  
auditing standards                             审计准则 :gJ?3LwTf  
audit-oriented working paper                          (审计)业务类工作底稿 _]# ^2S  
authorisation                                     授权 Uc?#E $X  
authorisation of transaction                       交易的授权  uWE :3  
availability                                         可获得性 >2w^dI2  
B J"Z=`I)KON  
balance                                      余额；差额；平衡 b qNM  
balance sheet                                    资产负债表 >=Pn\"j  
bank                                                 银行  N\9Wxz$  
bank account                                    银行账户，银行户头 -*T<^G;rK  
bank statement                                 银行对账单 cq,0?2R`t  
barter transaction                              易货交易，以物换物交易 5p7 ?e3  
basis of audit                                    审计依据 BQfq]ti  
basis of preparation                                (会计报表的)编制基础 P 4|p[V8  
book of account                               账目，账簿 1SGLA"r  
borrowing                                         借款，贷款，借债 mWPA]g(  
branch                                              分支，分支机构，分店 8A ;)5!  
brought forward                                (账户余额等的)承上年，承上期，承上页 IDIok~B=e  
budget                                              预算 at-+%e  
building                                      建筑物；大楼 *P.Dbb8vn  
business conditions                                  业务情况，经营情况 O.% $oV  
business licence                               (企业等的)营业执照 3</gK$f2  
business relation                                业务关系 %!X|X
,b^O  
@ysc?4% q  

呵呵，学下，谢谢分享