[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 U
^BM5b  
　　 ez.a  
审计词汇英汉对照 U]w"T{;@.)  
   )B)f`(SA"<  
A c8Ud<M .  
^sFO [cYo  
MB $aN':  
ability to continue as a going concern               持续经营能力 :>r W`= e'  
acceptability                                     可接受性，可接受程度 %vm_v.Q4)  
acceptable level of detection risk                     检查风险的可接受水平 .G vk5Wn  
acceptance of engagement                       接受委托 psc Fb$b  
accepting the engagement for the first time              首次接受委托 Lk P :l  
access to asset                                         对资产的接触 erbk(  
according to                                     根据，依据，依照 Gk/cP`  
account balance                                账户余额 DW78SoyedZ  
account for                                       对……进行会计处理，核算；解释 T:Ee6I 3l  
accounting                                        会计，会计学 D4{KU%Xp&  
accounting advisory serve                        会计咨询服务 s@5~HyeI  
accounting firm                                 会计师事务所 B /w&Lo  
accounting information                      会计信息，会计资料 ^jUw4Dj~-q  
accounting period                             会计期间 b GI){0A  
accounting policies                                   会计政策 %''L7o.#a  
accounting professional bodies                 会计职业组织，会计职业团体 ;gSRpTS:  
accounting records                                   会计记录 y+w,j]  
accounting responsibility                           会计责任 (Nk[ys}%*  
accounting service                             会计服务 02trjp.f  
accounting standards                                会计准则
J|DZi2o  
Accounting Standards for Business Enterprises       企业会计准则 OG$v"Yf~  
accounting system                             会计系统 'P" i9j  
accounting treatment                                会计处理 k.K#i /t  
accuracy                                    准确性，精确性 "om7 :d  
additional audit procedures                      追加审计程序 Ox&G  [  
addressee                                         收件人，收信人 i%i/>;DF  
Administration of State-owned Assets  (the～)     国有资产管理局 1^E5VG1[  
administrative laws and regulations                 行政法规 o|xZ?#^h  
adverse impact                                 不利影响，负面影响 *B}O  
adverse opinion                                反对意见 X-kOp9/.  
advisory group                                  咨询组，顾问组 `]XI Q\ *  
agency fee                                        代理费，代理费用 SY[3O   
aggregate                                          总计，合计为…… 6hv.;n};  
alternation of document and record                 变造文件和记录 g#^MO]pY  
alternative audit procedures                      替代审计程序，备选审计程序 x: _[R{B  
amend                                              修改，修订 :?BK A0E  
amortisation                                      摊销 ZV+tHgzlv5  
analytical capacity                             分析能力 {GLGDEb  
analytical procedures                               分析性程序 uf9&o#  
annual financial statements                        年度会计报表，年度财务报表 5Gy#$'kdf  
appendix                                          附录，附表 7>BfHb  
applicable                                         适用的 #Xox2{~  
applicable laws and regulations                 适用的法规 %Q0R] Hg  
application systems                                  应用系统 la_c:#ho  
apply consistently                              一贯地执行，一贯地实施 'ScvteQ  
appropriate                                       适当的，合适的； >h#w~@e::  
征用，挪用 (IVhj^dQm  
appropriate authorization                          适当的授权 i2c|_B  
appropriateness of audit evidence                    审计证据的适当性 X(MS!RV  
approval                                    批准，核准 $P?^GB>u  
assertion                                    (会计报表上的)认定；确认 _`&l46  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #Gg^QJ*  
asset                                                 资产，财产 3N|z^6`#  
asset restructuring                             资产重组 z]+L=+,,  
assignment of duties                                 职责的划分 /OzoeIt  
assistant                                     助理，助理人员 PWiUW{7z  
associated company                                 联属公司，联营公司 LlO8]b!P-^  
association                                        联合，结合；协会，社团  PC<_1!M]  
assumption                                       假设，假定 Y.]$T8  
at a given date                                         在某一特定时日 7 g(Z
@  
attestation                                         鉴证，公证 URrx7F98  
attestation service                             鉴证服务 `(0B09~7  
audit adjustment                                审计调整 -dB
WpT  
audit areas                                        审计领域 h )5S 4)  
audit conclusion                                审计结论 X(*O$B{ R  
audit effectiveness                             审计效果 #IM.7`I  
audit efficiency                                  审计效率 CCe>*tdf  
audit engagement letter                      审计业务约定书 L}Y.xi  
audit evidence                                          审计证据 !Vw
1w1  
audit fee                                    审计费 QR'#]k;>%  
audit files                                          审计档案 y7fy9jQ 8.  
audit findings                                     审计中发现的事项 xi(\=LbhY  
audit implementation stage                        审计实施阶段 aW&)3C2-x  
audit mark                                        审计标识 U>f'j;5  
audit materiality                                 审计重要性 ~Q]5g7k=&  
audit method                                     审计方法 >VkBQM-%  
audit objective                                         审计目标，审计目的 Q'jw=w!|g  
audit of financial statements                      会计报表审计，财务报表审计 t'Wv?,  
audit opinion                                     审计意见 e@W+ehx"  
audit period                                      被审计期间，被审计年度 zZ8*a\  
audit plan                                          审计计划 G#GZt\)F  
audit planning                                    编制审计计划，制定审计计划，审计计划 r9})~>   
audit planning stage                                  审计计划阶段 _<F)G,=  
audit procedure                                审计程序 :1>?:3,`  
audit programme                               审计程序表，具体审计计划 A!B.+p[G  
audit report                                       审计报告 ;x/eb g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c:Nm!+5_(  
audit report with a qualified opinion                 有保留意见的审计报告 src+z#  
audit report with an adverse opinion                否定意见的审计报告 y]fI7nu&  
audit report with dual dates                      双重日期审计报告 }r5yAE  
audit reporting stage                                 审计报告阶段 Pp tuXq%U  
audit responsibility                                   审计责任 ;: 2U}p^-  
audit results                                      审计结果 h&$h<zL[  
audit risk                                          审计风险 3>aEP5  
audit sampling                                          审计抽样 nJ2x;';lA  
audit sampling techniques                         审计抽样方法，审计抽样技术 lbBWOx/|  
audit strategies                                  审计策略 Oti*"dV\::  
audit summary                                         审计总结，审计小结 _b~{/[s  
audit team                                         审计小组 #Or;"}P>fB  
audit test                                    审计测试 F`QViZ'n>#  
audit trail                                          审计轨迹 K%? g6j  
audit work                                        审计工作 D![v{0er  
audit working paper                                 审计工作底稿 1^}I?PbqV  
audited financial statement                        审计会计报表，已审计财务报表 TB!I  
Auditing Guidelines (the～)                      审计规范指南 rQ
VX^  
auditing standards                             审计准则 WYUDD_m  
audit-oriented working paper                          (审计)业务类工作底稿 @a?7D;+<  
authorisation                                     授权 Mz(Vf1pi%  
authorisation of transaction                       交易的授权 5FoZ$I  
availability                                         可获得性 4\Y5RfLB_  
B ^Fco 'nlM  
balance                                      余额；差额；平衡 Y#ZgrziYM  
balance sheet                                    资产负债表 ro{!X,_$,  
bank                                                 银行 ;mG*Rad  
bank account                                    银行账户，银行户头 &xQM!f  
bank statement                                 银行对账单 #_w q#rF  
barter transaction                              易货交易，以物换物交易 E5bVCAz  
basis of audit                                    审计依据 t~->&Ja   
basis of preparation                                (会计报表的)编制基础 5*p zL0,Y  
book of account                               账目，账簿 dz] 5s  
borrowing                                         借款，贷款，借债 V*uE83x1  
branch                                              分支，分支机构，分店 U%nkPIFm  
brought forward                                (账户余额等的)承上年，承上期，承上页 "tzu.V-  
budget                                              预算 ecghY=%  
building                                      建筑物；大楼 -@pjEI  
business conditions                                  业务情况，经营情况 R'>!1\?Iq  
business licence                               (企业等的)营业执照 (8duV  
business relation                                业务关系 IDohv[#  
i?x gV_q;  

呵呵，学下，谢谢分享