[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 Oy[1_qfP  
　　 .EVy?-   
审计词汇英汉对照 *!UY;InanX  
   w3:WvA5jt  
A !mK
[kXo  
m` cw:  
;nG"y:qq  
ability to continue as a going concern               持续经营能力 cs`/^2Vf"#  
acceptability                                     可接受性，可接受程度 W<TW6_*e  
acceptable level of detection risk                     检查风险的可接受水平 1&c>v3 $2  
acceptance of engagement                       接受委托 IjN3 jU  
accepting the engagement for the first time              首次接受委托 Ea1{9>S  
access to asset                                         对资产的接触 qVC_K/w 7  
according to                                     根据，依据，依照 0m ,A`*o  
account balance                                账户余额 "!XeK|Wi  
account for                                       对……进行会计处理，核算；解释 &$  F0  
accounting                                        会计，会计学 PRl\W:_t  
accounting advisory serve                        会计咨询服务 k
|-`d  
accounting firm                                 会计师事务所 @Fqh]1t  
accounting information                      会计信息，会计资料 hNc;,13  
accounting period                             会计期间 'P}"ZHW  
accounting policies                                   会计政策 0"o<(1  
accounting professional bodies                 会计职业组织，会计职业团体 *x[B g]/  
accounting records                                   会计记录 XEV-D9n  
accounting responsibility                           会计责任 B?-RzWB\3  
accounting service                             会计服务 }uWJ  
accounting standards                                会计准则 Jl&bWp^3  
Accounting Standards for Business Enterprises       企业会计准则 FQB)rx P  
accounting system                             会计系统 mp0p#8txi  
accounting treatment                                会计处理 JU:!lyd  
accuracy                                    准确性，精确性 NKLGbH  
additional audit procedures                      追加审计程序 F1R91V|  
addressee                                         收件人，收信人 "e g`3v  
Administration of State-owned Assets  (the～)     国有资产管理局 !`\W8JT+  
administrative laws and regulations                 行政法规 7CUu:6%  
adverse impact                                 不利影响，负面影响 $ZY EH  
adverse opinion                                反对意见 Gk,{{:M:5  
advisory group                                  咨询组，顾问组 QL}5vSl  
agency fee                                        代理费，代理费用 shxr^  
aggregate                                          总计，合计为…… xq=+M!V  
alternation of document and record                 变造文件和记录 O+`^]D7  
alternative audit procedures                      替代审计程序，备选审计程序 p+;Re2Uyg  
amend                                              修改，修订 0~A<AF*t  
amortisation                                      摊销 2*n2!7jZ*  
analytical capacity                             分析能力 [6 wI22  
analytical procedures                               分析性程序 nFW^^v<  
annual financial statements                        年度会计报表，年度财务报表 u_@%}zo?5*  
appendix                                          附录，附表 ,oIZ5u{#,  
applicable                                         适用的 ]l+Bg;F#V  
applicable laws and regulations                 适用的法规 nSsVONHfa  
application systems                                  应用系统 p\:_E+lsU  
apply consistently                              一贯地执行，一贯地实施 [ar:zlV8  
appropriate                                       适当的，合适的； >NB}Bc  
征用，挪用 K%qunjv  
appropriate authorization                          适当的授权 CB_(9T72H  
appropriateness of audit evidence                    审计证据的适当性 lZ0+:DaP2  
approval                                    批准，核准 /OgXNIl]  
assertion                                    (会计报表上的)认定；确认 JwB:NqB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g}Hk4+  
asset                                                 资产，财产 jp8=>mk  
asset restructuring                             资产重组 vPmP<c)cb  
assignment of duties                                 职责的划分 ) EEr?"  
assistant                                     助理，助理人员 |/arxb&  
associated company                                 联属公司，联营公司 cAyR)Y!I  
association                                        联合，结合；协会，社团 ro@Zbm;P  
assumption                                       假设，假定 <Xp F  
at a given date                                         在某一特定时日 ce2d)FG}e  
attestation                                         鉴证，公证 (J.(Fl>^  
attestation service                             鉴证服务 6\ux;lksn*  
audit adjustment                                审计调整 ~0ZEnejy  
audit areas                                        审计领域 H; TmG<S  
audit conclusion                                审计结论 *IGxa  
audit effectiveness                             审计效果 Qu!\Cx@  
audit efficiency                                  审计效率 x@DXW(  
audit engagement letter                      审计业务约定书 X]cB`?vR  
audit evidence                                          审计证据 L)8+/+  
audit fee                                    审计费 "c!s\iuBU  
audit files                                          审计档案 2@08V|  
audit findings                                     审计中发现的事项 J}j
K_  
audit implementation stage                        审计实施阶段 H!F'I)1  
audit mark                                        审计标识 ;zs*Zd7h M  
audit materiality                                 审计重要性 TzPx4L6?  
audit method                                     审计方法 t8i"f L  
audit objective                                         审计目标，审计目的 lUUq|Qr  
audit of financial statements                      会计报表审计，财务报表审计 +D?d)lK  
audit opinion                                     审计意见 t vk^L3=<  
audit period                                      被审计期间，被审计年度 ejgg.G ^  
audit plan                                          审计计划 ]
|u}P2  
audit planning                                    编制审计计划，制定审计计划，审计计划 pC8(>gV<h  
audit planning stage                                  审计计划阶段 c::x.B"w  
audit procedure                                审计程序 %T'?7^\>  
audit programme                               审计程序表，具体审计计划 ~e{2Y%  
audit report                                       审计报告 3 %DA{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ujz %0Mq;  
audit report with a qualified opinion                 有保留意见的审计报告 4c2P%X( C  
audit report with an adverse opinion                否定意见的审计报告 rA`zuYo  
audit report with dual dates                      双重日期审计报告 15yIPv+5  
audit reporting stage                                 审计报告阶段 ?b
#?Vz  
audit responsibility                                   审计责任 QMtt:f]?i  
audit results                                      审计结果 #> CN,eiZ  
audit risk                                          审计风险 Vaha--QB  
audit sampling                                          审计抽样 ~;+i[Z&e  
audit sampling techniques                         审计抽样方法，审计抽样技术 !-N! 80  
audit strategies                                  审计策略 7[D 0n7B@  
audit summary                                         审计总结，审计小结 S<Q1 &],  
audit team                                         审计小组 u`bWn  
audit test                                    审计测试 _ <>+Dk&  
audit trail                                          审计轨迹 UBqK$2 #  
audit work                                        审计工作 ]m4LY.SQ  
audit working paper                                 审计工作底稿 //J:p,AF  
audited financial statement                        审计会计报表，已审计财务报表 T&R`s+7  
Auditing Guidelines (the～)                      审计规范指南 8OBvC\%  
auditing standards                             审计准则 Bs##3{ylu  
audit-oriented working paper                          (审计)业务类工作底稿 dtF6IdAf  
authorisation                                     授权 hJ}G5pX  
authorisation of transaction                       交易的授权 >,] # ~d  
availability                                         可获得性 - g@pJ^>:  
B V>['~|  
balance                                      余额；差额；平衡 z9D2,N.  
balance sheet                                    资产负债表 ^k_!+8"q{  
bank                                                 银行 qb"!  
bank account                                    银行账户，银行户头 {#[a4@B0  
bank statement                                 银行对账单 W2<X 5'  
barter transaction                              易货交易，以物换物交易 (vI7qD_  
basis of audit                                    审计依据 2f:'~ P56  
basis of preparation                                (会计报表的)编制基础 A%GJ|h,i  
book of account                               账目，账簿 UoLO#C0i  
borrowing                                         借款，贷款，借债  >#q|Pjv]  
branch                                              分支，分支机构，分店 {xH \!!"T  
brought forward                                (账户余额等的)承上年，承上期，承上页
'@fk(~|  
budget                                              预算 3Y
Lnh@-  
building                                      建筑物；大楼 1B 1d>V$*  
business conditions                                  业务情况，经营情况 "q(&<+D@  
business licence                               (企业等的)营业执照 JHQ8o5bEQp  
business relation                                业务关系 #zy%B  
yr=r?h}  

呵呵，学下，谢谢分享