[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 g""Ep  
　　 fX2OH)6U  
审计词汇英汉对照 >uYU_/y$2  
   agq4Zy  
A ,20l` :  
7nsovWp  
!="8ok+  
ability to continue as a going concern               持续经营能力 D=S
jCmG  
acceptability                                     可接受性，可接受程度 ?Iu=os>*  
acceptable level of detection risk                     检查风险的可接受水平 cdN=HM~I  
acceptance of engagement                       接受委托 OuKRaZ  
accepting the engagement for the first time              首次接受委托 9ji`.&#  
access to asset                                         对资产的接触  $ Tal.  
according to                                     根据，依据，依照 +.gj/uy*  
account balance                                账户余额 ght3#  
account for                                       对……进行会计处理，核算；解释 ZZ T 9t#~  
accounting                                        会计，会计学 nX\mCO4 T  
accounting advisory serve                        会计咨询服务 7G
Cxd#DJ  
accounting firm                                 会计师事务所 v3G$9(NE;  
accounting information                      会计信息，会计资料 bz1AmNZ
G  
accounting period                             会计期间 1vS-m
x  
accounting policies                                   会计政策 ";/ogFi  
accounting professional bodies                 会计职业组织，会计职业团体 ]^Xj!01~  
accounting records                                   会计记录 Vt,P.CfdC  
accounting responsibility                           会计责任 2XEE/]^  
accounting service                             会计服务 /<%EKu5  
accounting standards                                会计准则 w"W;PdH)  
Accounting Standards for Business Enterprises       企业会计准则 u\"/EaQ{  
accounting system                             会计系统 QMy1!:Z&!  
accounting treatment                                会计处理 i5|)|x3  
accuracy                                    准确性，精确性 *!j!o%MB  
additional audit procedures                      追加审计程序 :, 3S5!(y  
addressee                                         收件人，收信人 Z:^ S -h  
Administration of State-owned Assets  (the～)     国有资产管理局 aMVq%{U  
administrative laws and regulations                 行政法规 Ktu~% )k%  
adverse impact                                 不利影响，负面影响 ^+0>,-)F  
adverse opinion                                反对意见 FlUO3rc|  
advisory group                                  咨询组，顾问组 Y/?z8g'p  
agency fee                                        代理费，代理费用 dn:\V?9  
aggregate                                          总计，合计为…… jeB"j  
alternation of document and record                 变造文件和记录 x&"P^gh)  
alternative audit procedures                      替代审计程序，备选审计程序 Q- w_@~  
amend                                              修改，修订 suYbD!`(  
amortisation                                      摊销 3w"_Onwk  
analytical capacity                             分析能力 73nM9  
analytical procedures                               分析性程序 =pTTXo  
annual financial statements                        年度会计报表，年度财务报表 18p4]:L  
appendix                                          附录，附表 yb)qg]2  
applicable                                         适用的 bAy\Sr #/  
applicable laws and regulations                 适用的法规 oX'@,(6)  
application systems                                  应用系统 +zXcTT[V  
apply consistently                              一贯地执行，一贯地实施 -f1lu*3\  
appropriate                                       适当的，合适的； ~)zxIO!  
征用，挪用 \;!7IIe#  
appropriate authorization                          适当的授权 LFr$h`_D5  
appropriateness of audit evidence                    审计证据的适当性 .$ YYN/+W  
approval                                    批准，核准 @= =)  
assertion                                    (会计报表上的)认定；确认 U9*< dR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !6z{~Z:   
asset                                                 资产，财产 S]Di1E^r;_  
asset restructuring                             资产重组 @1' Y/dCyD  
assignment of duties                                 职责的划分 Mvp|S.  
assistant                                     助理，助理人员 AX Q.E$1g  
associated company                                 联属公司，联营公司 \Lg4Cx  
association                                        联合，结合；协会，社团 EEo I|  
assumption                                       假设，假定 Se37-  
at a given date                                         在某一特定时日 JT~Dr KI_  
attestation                                         鉴证，公证 \  H#"  
attestation service                             鉴证服务 )vpYVr-  
audit adjustment                                审计调整 l|iOdKr h  
audit areas                                        审计领域 3g5r}Ug  
audit conclusion                                审计结论 ruyQ}b:zS  
audit effectiveness                             审计效果 gvD*^  
audit efficiency                                  审计效率 ] W$
V#  
audit engagement letter                      审计业务约定书 W$`#X  
audit evidence                                          审计证据 C\vOxBAB  
audit fee                                    审计费 Jr= fc*f  
audit files                                          审计档案 ^~6gkS }  
audit findings                                     审计中发现的事项 ~B?Wg!  
audit implementation stage                        审计实施阶段 }Z t#OA $  
audit mark                                        审计标识 wp5H|ctl  
audit materiality                                 审计重要性 q*C-DiV  
audit method                                     审计方法 k@h0 }%  
audit objective                                         审计目标，审计目的 wh2E$b(-  
audit of financial statements                      会计报表审计，财务报表审计 tkkh<5{C   
audit opinion                                     审计意见 xI/8[JW*  
audit period                                      被审计期间，被审计年度 ]0[ot$Da6  
audit plan                                          审计计划 Oamz>Hplu  
audit planning                                    编制审计计划，制定审计计划，审计计划 6V}xgfB  
audit planning stage                                  审计计划阶段 o ^MoU2c  
audit procedure                                审计程序 Pl-9FLJ  
audit programme                               审计程序表，具体审计计划 O: #SjjK  
audit report                                       审计报告  %Pj}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zb|a\z8?  
audit report with a qualified opinion                 有保留意见的审计报告 y~\uS  
audit report with an adverse opinion                否定意见的审计报告 }TAG7U*  
audit report with dual dates                      双重日期审计报告 B#35)QI  
audit reporting stage                                 审计报告阶段 q_mxZM ->  
audit responsibility                                   审计责任 0&b;!N!vJ  
audit results                                      审计结果 KmM:V2@A$  
audit risk                                          审计风险 m{~L Fhhd1  
audit sampling                                          审计抽样 12_7UWZ"  
audit sampling techniques                         审计抽样方法，审计抽样技术 g+c%J#F=  
audit strategies                                  审计策略 b`,Sd.2=('  
audit summary                                         审计总结，审计小结 (d (>0YMv  
audit team                                         审计小组 065=I+Vo  
audit test                                    审计测试 yy&L&v'  
audit trail                                          审计轨迹 UO!} 0'  
audit work                                        审计工作 @A(jo32  
audit working paper                                 审计工作底稿 P=\Hi.]%  
audited financial statement                        审计会计报表，已审计财务报表 ?r5a*
  
Auditing Guidelines (the～)                      审计规范指南 t5u#[*  
auditing standards                             审计准则 /L@6Ae  
audit-oriented working paper                          (审计)业务类工作底稿 L/I ] NA!U  
authorisation                                     授权 9zrTf%mF  
authorisation of transaction                       交易的授权 " v c 4QH$  
availability                                         可获得性 pG"hZB3)  
B :i@ $s/  
balance                                      余额；差额；平衡 25 :vc0  
balance sheet                                    资产负债表 5,V*aP  
bank                                                 银行 {XUSw8W'  
bank account                                    银行账户，银行户头 C>mFyl
N  
bank statement                                 银行对账单 gs0`nysM#  
barter transaction                              易货交易，以物换物交易 m\bmBK"I  
basis of audit                                    审计依据 H~S U :B:  
basis of preparation                                (会计报表的)编制基础 HDKY7Yr  
book of account                               账目，账簿 rc~)%M<[2  
borrowing                                         借款，贷款，借债 .tyV=B:h  
branch                                              分支，分支机构，分店 {;z
Hkmx  
brought forward                                (账户余额等的)承上年，承上期，承上页 |W@Ko%om  
budget                                              预算 wL^x9O|`p9  
building                                      建筑物；大楼 CdPQhv)m  
business conditions                                  业务情况，经营情况 0uPcEpIA  
business licence                               (企业等的)营业执照 sG[qlzR=8  
business relation                                业务关系 w(t1m]pF[  
e7\gd\  

呵呵，学下，谢谢分享