[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 f<d`B]$(  
　　 p>v$FiV2N  
审计词汇英汉对照 yEqps3%  
   ?]_$Dcmx  
A wd8l$*F*  
h+g_rvIG*  
\wz6~5R   
ability to continue as a going concern               持续经营能力 BYL)nCc  
acceptability                                     可接受性，可接受程度 ,~N/- 5  
acceptable level of detection risk                     检查风险的可接受水平
FrGgga$  
acceptance of engagement                       接受委托 Bu~]ey1  
accepting the engagement for the first time              首次接受委托 2*;~S44  
access to asset                                         对资产的接触 HdUQCugxx:  
according to                                     根据，依据，依照 7rc0yB  
account balance                                账户余额 _)3|f<E_t)  
account for                                       对……进行会计处理，核算；解释 un mJbY;t  
accounting                                        会计，会计学 6 $4[gcL'  
accounting advisory serve                        会计咨询服务 Hw}Xbp[y  
accounting firm                                 会计师事务所 J?"B%B5c  
accounting information                      会计信息，会计资料 )l C)@H}  
accounting period                             会计期间 'T*&'RQr  
accounting policies                                   会计政策 [Kg+^N%+  
accounting professional bodies                 会计职业组织，会计职业团体 NRs13M<ftf  
accounting records                                   会计记录 /$Nsd  
accounting responsibility                           会计责任 WUn]F~Lt  
accounting service                             会计服务 u5`u>.!  
accounting standards                                会计准则 z% ?+AM)P  
Accounting Standards for Business Enterprises       企业会计准则 xX&+WR  
accounting system                             会计系统 'urafE4M  
accounting treatment                                会计处理 we//|fA<  
accuracy                                    准确性，精确性 ^eY!U%.  
additional audit procedures                      追加审计程序 cKca;SNql1  
addressee                                         收件人，收信人 *SJ_z(CZm  
Administration of State-owned Assets  (the～)     国有资产管理局 tKOmoC  
administrative laws and regulations                 行政法规 zZPO&akB"  
adverse impact                                 不利影响，负面影响 mp1@|*Sn  
adverse opinion                                反对意见 _aSxc)?  
advisory group                                  咨询组，顾问组 {BN#h[#B{  
agency fee                                        代理费，代理费用 (  Y[Q,  
aggregate                                          总计，合计为…… @Md/Q~>  
alternation of document and record                 变造文件和记录 TQF| a\M'  
alternative audit procedures                      替代审计程序，备选审计程序 jp%S3)  
amend                                              修改，修订 ;WQve_\  
amortisation                                      摊销 ~w+c8c8pW  
analytical capacity                             分析能力 /l~p=PK  
analytical procedures                               分析性程序 DMr\ TN  
annual financial statements                        年度会计报表，年度财务报表 N)X3XTY  
appendix                                          附录，附表 hED}h![  
applicable                                         适用的 Qz1E 2yJ  
applicable laws and regulations                 适用的法规 Q~ w|#  
application systems                                  应用系统 YoNDf39
 
apply consistently                              一贯地执行，一贯地实施 -$ls(oot  
appropriate                                       适当的，合适的； v0{i 0%d,?  
征用，挪用 <dtGK~_  
appropriate authorization                          适当的授权 m.rmM`  
appropriateness of audit evidence                    审计证据的适当性 `Y$4 H,8L  
approval                                    批准，核准 /{g>nzP  
assertion                                    (会计报表上的)认定；确认 L,/%f<wd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lukB8  
asset                                                 资产，财产 "%w u2%i  
asset restructuring                             资产重组 0Th&iA4  
assignment of duties                                 职责的划分 Se}c[|8  
assistant                                     助理，助理人员 cOJo3p;&  
associated company                                 联属公司，联营公司 H/ HMm{4  
association                                        联合，结合；协会，社团 ~TD0zAA&  
assumption                                       假设，假定 A}9`S6@@  
at a given date                                         在某一特定时日 b2Fe<~S{  
attestation                                         鉴证，公证 p8O2Z?\  
attestation service                             鉴证服务 \!ZTL1b8t  
audit adjustment                                审计调整 kVMg 1I@  
audit areas                                        审计领域 WSB0~+  
audit conclusion                                审计结论 <iC(`J$D  
audit effectiveness                             审计效果 Ee! 4xg  
audit efficiency                                  审计效率 .|70;  
audit engagement letter                      审计业务约定书 83_h J  
audit evidence                                          审计证据 X&`t{Id?6  
audit fee                                    审计费 A?P_DA  
audit files                                          审计档案 cF}".4|kZ<  
audit findings                                     审计中发现的事项 6A-|[(NS  
audit implementation stage                        审计实施阶段 R 'zWYQ  
audit mark                                        审计标识 KkbDW3-  
audit materiality                                 审计重要性 ^\=`ed
N0  
audit method                                     审计方法 \~$#1D1f  
audit objective                                         审计目标，审计目的 cdT7 @  
audit of financial statements                      会计报表审计，财务报表审计 "<1{9  
audit opinion                                     审计意见 ^}o2  
audit period                                      被审计期间，被审计年度 f.$af4 u  
audit plan                                          审计计划 583|blL  
audit planning                                    编制审计计划，制定审计计划，审计计划 dR,fXQm  
audit planning stage                                  审计计划阶段 ,#9PxwrO  
audit procedure                                审计程序 zRr*7G  
audit programme                               审计程序表，具体审计计划 @
q7I4  
audit report                                       审计报告 VU3upy<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yvB.&<]No  
audit report with a qualified opinion                 有保留意见的审计报告 +=</&Tm  
audit report with an adverse opinion                否定意见的审计报告
@#l=  l  
audit report with dual dates                      双重日期审计报告 H<,gU`&R  
audit reporting stage                                 审计报告阶段 BW4J>{  
audit responsibility                                   审计责任 5U$0F$BBp  
audit results                                      审计结果 3XV/Fb}!(i  
audit risk                                          审计风险 m;QMQeGz  
audit sampling                                          审计抽样 Kn1a>fLaJ_  
audit sampling techniques                         审计抽样方法，审计抽样技术 !Wnb|=j  
audit strategies                                  审计策略 2E'UZ m  
audit summary                                         审计总结，审计小结 8<Av@9 *}  
audit team                                         审计小组 -FaJ^CN~  
audit test                                    审计测试 /*
mI<[xb  
audit trail                                          审计轨迹 BRiE&GzrF  
audit work                                        审计工作 &V/MmmT  
audit working paper                                 审计工作底稿 UZ+<\+q3^  
audited financial statement                        审计会计报表，已审计财务报表 2P0*NQ  
Auditing Guidelines (the～)                      审计规范指南 [7Oe3=  
auditing standards                             审计准则 Ad_hKO  
audit-oriented working paper                          (审计)业务类工作底稿 XXa|BZ1RX  
authorisation                                     授权 u'BaKWPS  
authorisation of transaction                       交易的授权 AoxA+.O  
availability                                         可获得性 ~Mxvq9vaD  
B MQ8J<A Pf-  
balance                                      余额；差额；平衡 /gP+N2o+}  
balance sheet                                    资产负债表 uVrd i?3  
bank                                                 银行 X
'iWJ8  
bank account                                    银行账户，银行户头 Sdryol<  
bank statement                                 银行对账单 Qvhl4-XjZa  
barter transaction                              易货交易，以物换物交易 cbTm'}R(G  
basis of audit                                    审计依据 <Q3c[ Y  
basis of preparation                                (会计报表的)编制基础 >z@0.pN]7  
book of account                               账目，账簿 ]h5tgi?_l  
borrowing                                         借款，贷款，借债 gg2(5FPP  
branch                                              分支，分支机构，分店 A*BeR0(  
brought forward                                (账户余额等的)承上年，承上期，承上页 I; rGD^  
budget                                              预算 .Z *'d  
building                                      建筑物；大楼 )Pv%#P-<  
business conditions                                  业务情况，经营情况 IH+|}z4N?>  
business licence                               (企业等的)营业执照 w``U=sfmV  
business relation                                业务关系 ]D\D~!R  
A.w.rVDD  

呵呵，学下，谢谢分享