[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 Rb^G~82d?  
　　 mTL` 8hv?  
审计词汇英汉对照 7
> _vH]  
   BNO+-ob-  
A =RM]/O9  
O"X7 DgbC  
pFBK'NE  
ability to continue as a going concern               持续经营能力 lQRtsmZ0  
acceptability                                     可接受性，可接受程度 ^mut-@ N9  
acceptable level of detection risk                     检查风险的可接受水平 V~-tp ^  
acceptance of engagement                       接受委托 3_&s'sG5  
accepting the engagement for the first time              首次接受委托 5]kv1nQ  
access to asset                                         对资产的接触 nb*`GE  
according to                                     根据，依据，依照 E2=vLI]  
account balance                                账户余额 !
X[7 m  
account for                                       对……进行会计处理，核算；解释 <|E*aR|M  
accounting                                        会计，会计学 ts,V+cEA  
accounting advisory serve                        会计咨询服务 .WBp!*4  
accounting firm                                 会计师事务所 xlsAct:  
accounting information                      会计信息，会计资料 #7YJ87<E  
accounting period                             会计期间 # xX  
accounting policies                                   会计政策 UuZjf9}  
accounting professional bodies                 会计职业组织，会计职业团体 j]mnH`#BL  
accounting records                                   会计记录 L@?3E`4/v  
accounting responsibility                           会计责任 wT,=C'  
accounting service                             会计服务 Zx: h)I  
accounting standards                                会计准则 #oR@!?  
Accounting Standards for Business Enterprises       企业会计准则 D mky!Cp
 
accounting system                             会计系统 u3Zu ~C  
accounting treatment                                会计处理 .E7"Lfs-  
accuracy                                    准确性，精确性 9.9B#?  
additional audit procedures                      追加审计程序 u2[L^]|  
addressee                                         收件人，收信人 g<$2#c}  
Administration of State-owned Assets  (the～)     国有资产管理局 M[u6+`  
administrative laws and regulations                 行政法规 7^d7:1M  
adverse impact                                 不利影响，负面影响 e)XnS'  
adverse opinion                                反对意见 [e{W:7uFV  
advisory group                                  咨询组，顾问组 4#t-?5"  
agency fee                                        代理费，代理费用 sfy}J1xIL  
aggregate                                          总计，合计为…… +A$>F@u  
alternation of document and record                 变造文件和记录 .F$cR^i5u  
alternative audit procedures                      替代审计程序，备选审计程序 0x
^lHBYc  
amend                                              修改，修订 E},zB*5TH  
amortisation                                      摊销 <qI!Dj{  
analytical capacity                             分析能力 H%}/O;C  
analytical procedures                               分析性程序 `9T5Dem|#  
annual financial statements                        年度会计报表，年度财务报表 /wP2Wnq$  
appendix                                          附录，附表 V&Rwj_Y  
applicable                                         适用的 43O5|8o  
applicable laws and regulations                 适用的法规 1FT3d  
application systems                                  应用系统 qN Ut&#  
apply consistently                              一贯地执行，一贯地实施 #veV {,g  
appropriate                                       适当的，合适的； {r5OtYmpR  
征用，挪用 cHOC>|  
appropriate authorization                          适当的授权 eYu0")  
appropriateness of audit evidence                    审计证据的适当性 ^oW{N  
approval                                    批准，核准 EP+LK?{%  
assertion                                    (会计报表上的)认定；确认 :V_UJ3xf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
> +00[T  
asset                                                 资产，财产 K(WKx7Kky^  
asset restructuring                             资产重组 dI!/H&`B]  
assignment of duties                                 职责的划分 <jM { <8-  
assistant                                     助理，助理人员 47f\  
associated company                                 联属公司，联营公司 {9^p3Q+:P  
association                                        联合，结合；协会，社团 ;&O *KhLH  
assumption                                       假设，假定 |WOc0M[U  
at a given date                                         在某一特定时日 =4V SbOlZ  
attestation                                         鉴证，公证 Qam48XZ >  
attestation service                             鉴证服务 (qz)3Fa  
audit adjustment                                审计调整 Zp9kxm '  
audit areas                                        审计领域 deTD|R  
audit conclusion                                审计结论 $~
%h4   
audit effectiveness                             审计效果 ]IzD`  
audit efficiency                                  审计效率 .;l`V WP  
audit engagement letter                      审计业务约定书 "7jE&I  
audit evidence                                          审计证据 - leYR`P  
audit fee                                    审计费 2Vw2r@S/  
audit files                                          审计档案 Z aS29}  
audit findings                                     审计中发现的事项

ooC9a>X  
audit implementation stage                        审计实施阶段 tvq((2  
audit mark                                        审计标识 :-$8u;!M  
audit materiality                                 审计重要性 Z/|=@gpw  
audit method                                     审计方法 ^6LnB#C&  
audit objective                                         审计目标，审计目的 Ki&a"Fu3  
audit of financial statements                      会计报表审计，财务报表审计 @X560_x[q  
audit opinion                                     审计意见 xH}bX-
m  
audit period                                      被审计期间，被审计年度 k]`-Y E  
audit plan                                          审计计划 4%I[.dBnM  
audit planning                                    编制审计计划，制定审计计划，审计计划 {];-b0MS~  
audit planning stage                                  审计计划阶段 vJV/3-yX  
audit procedure                                审计程序 l\uNh~\  
audit programme                               审计程序表，具体审计计划 brlbJFZ19  
audit report                                       审计报告 =q`T|9v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .0~uM!3y  
audit report with a qualified opinion                 有保留意见的审计报告 ;Zr7NKs  
audit report with an adverse opinion                否定意见的审计报告 LIQ].VxIs  
audit report with dual dates                      双重日期审计报告 Ndgx@LTQQ  
audit reporting stage                                 审计报告阶段 Fop +xR,Z  
audit responsibility                                   审计责任 {t!7r_hj  
audit results                                      审计结果 y~VI,82*  
audit risk                                          审计风险 ~!cxRd5;F  
audit sampling                                          审计抽样 %qTIT?6'  
audit sampling techniques                         审计抽样方法，审计抽样技术 1xkrhqq  
audit strategies                                  审计策略 )feZ&G]  
audit summary                                         审计总结，审计小结 l=((>^i  
audit team                                         审计小组 U~;tk@  
audit test                                    审计测试 ^H{YL
O  
audit trail                                          审计轨迹 `u PLyS.  
audit work                                        审计工作 Dg{d^>T!_x  
audit working paper                                 审计工作底稿 c"pOi&  
audited financial statement                        审计会计报表，已审计财务报表 aq l8Or1[  
Auditing Guidelines (the～)                      审计规范指南 6 .)Xeb"  
auditing standards                             审计准则 %\ n|2*r  
audit-oriented working paper                          (审计)业务类工作底稿 GG +
T-  
authorisation                                     授权 '3WtpsKA  
authorisation of transaction                       交易的授权 <V Rb   
availability                                         可获得性 cO5zg<wF  
B c %Cbq0+2  
balance                                      余额；差额；平衡 SW'eTG  
balance sheet                                    资产负债表 kxJ[Bi#  
bank                                                 银行 kfT*G +l]  
bank account                                    银行账户，银行户头 QCE7VV1Rw  
bank statement                                 银行对账单 gq/Za/!6  
barter transaction                              易货交易，以物换物交易 ,]W|"NUI  
basis of audit                                    审计依据 8N?D1;F;  
basis of preparation                                (会计报表的)编制基础 ' VKD$q  
book of account                               账目，账簿 P)J-'2{  
borrowing                                         借款，贷款，借债 Y0A(-
"  
branch                                              分支，分支机构，分店 \IImxkE  
brought forward                                (账户余额等的)承上年，承上期，承上页 x&0kIF'lq  
budget                                              预算 8T6N G!/  
building                                      建筑物；大楼 #jW=K&;
 
business conditions                                  业务情况，经营情况 n-yUt 72  
business licence                               (企业等的)营业执照 .g\Oj0Cbxh  
business relation                                业务关系 .9PT)^2  
5)eM0,:  

呵呵，学下，谢谢分享