[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 vQrxx  
　　 0CzQel)L:  
审计词汇英汉对照 ?Q:SV xzUd  
   }s,NM%oI  
A j!+jLm!l  
8D.c."q  
TV{GHB!p"  
ability to continue as a going concern               持续经营能力 yD"]:ts3  
acceptability                                     可接受性，可接受程度 7hJX  
acceptable level of detection risk                     检查风险的可接受水平 ]_C"A  
acceptance of engagement                       接受委托 gIo\^ktW  
accepting the engagement for the first time              首次接受委托 N~/'EaO  
access to asset                                         对资产的接触 i1evB9FZ1z  
according to                                     根据，依据，依照 fcq8aW/z_  
account balance                                账户余额 UL[,A+X8D  
account for                                       对……进行会计处理，核算；解释 SkuR~!  
accounting                                        会计，会计学 4t*%(  
accounting advisory serve                        会计咨询服务  L<FXtBJ  
accounting firm                                 会计师事务所 $+j1^  
accounting information                      会计信息，会计资料 Fz#@[1,  
accounting period                             会计期间 nDnJ}`k  
accounting policies                                   会计政策 kk fWiPO^  
accounting professional bodies                 会计职业组织，会计职业团体 ]SJ#:7  
accounting records                                   会计记录 y[N0P0r l:  
accounting responsibility                           会计责任 $;5Q mKQ'  
accounting service                             会计服务 2^[dy>[y0  
accounting standards                                会计准则 *JK0X  
Accounting Standards for Business Enterprises       企业会计准则 h,c*:  
accounting system                             会计系统 >XtfT'  
accounting treatment                                会计处理 kZe<<iv  
accuracy                                    准确性，精确性 fkI 5~Y|  
additional audit procedures                      追加审计程序 _X#Rv2a  
addressee                                         收件人，收信人 9#9 UzKX#  
Administration of State-owned Assets  (the～)     国有资产管理局 k`5I"-e  
administrative laws and regulations                 行政法规 *)K\&h<{  
adverse impact                                 不利影响，负面影响 o
`f^m  
adverse opinion                                反对意见 :M(uP e=D  
advisory group                                  咨询组，顾问组 7y$\|WG?!r  
agency fee                                        代理费，代理费用 _?-oPb  
aggregate                                          总计，合计为…… tV!?Ol  
alternation of document and record                 变造文件和记录 g8O6 b  
alternative audit procedures                      替代审计程序，备选审计程序 K]|UdNo  
amend                                              修改，修订 "t^v;?4  
amortisation                                      摊销 <0d2{RQ;  
analytical capacity                             分析能力 exq5Zc%  
analytical procedures                               分析性程序 & tH?m;V  
annual financial statements                        年度会计报表，年度财务报表 }AS?q?4?  
appendix                                          附录，附表 Zv!`R($  
applicable                                         适用的 qfsPX
6]  
applicable laws and regulations                 适用的法规 u1meysa{0  
application systems                                  应用系统 \%<M[r=  
apply consistently                              一贯地执行，一贯地实施 >'4A[$$4mM  
appropriate                                       适当的，合适的； '=0}2sF>  
征用，挪用 l
pG%rN!  
appropriate authorization                          适当的授权 y,5qY}P+  
appropriateness of audit evidence                    审计证据的适当性 (;#c[eKy  
approval                                    批准，核准 @1CXc"IgA  
assertion                                    (会计报表上的)认定；确认 -, bnj
^L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %,bD| NKp  
asset                                                 资产，财产
AW5iwq6p  
asset restructuring                             资产重组 d-b04Q7DQ  
assignment of duties                                 职责的划分 @v2<T1UC  
assistant                                     助理，助理人员 f$dPDbZQ  
associated company                                 联属公司，联营公司 o*Qa*<n  
association                                        联合，结合；协会，社团 %jtUbBN  
assumption                                       假设，假定 m,)s8_a  
at a given date                                         在某一特定时日 %>FtA)  
attestation                                         鉴证，公证 CM?:\$4  
attestation service                             鉴证服务 _:Qh1&h  
audit adjustment                                审计调整 #,tT`{u1q  
audit areas                                        审计领域 
r *K  
audit conclusion                                审计结论 9JFN8Gf*)  
audit effectiveness                             审计效果 Gd!-fqNa'x  
audit efficiency                                  审计效率 9rEBq&
 
audit engagement letter                      审计业务约定书 -'Z Gc8)  
audit evidence                                          审计证据 X%b1KG|#(  
audit fee                                    审计费 Z1 Nep!  
audit files                                          审计档案 k|-\[Yl.  
audit findings                                     审计中发现的事项 2|;|C8C  
audit implementation stage                        审计实施阶段 AERJ]$\  
audit mark                                        审计标识 (H_dZL  
audit materiality                                 审计重要性 poBeEpbs  
audit method                                     审计方法 .?{no}u.  
audit objective                                         审计目标，审计目的 V}V->j*  
audit of financial statements                      会计报表审计，财务报表审计 brA#p>4]Wf  
audit opinion                                     审计意见 D1rVgM  
audit period                                      被审计期间，被审计年度 -+ByK#<%  
audit plan                                          审计计划 %}@iz(*}>  
audit planning                                    编制审计计划，制定审计计划，审计计划 @6UtnX'd  
audit planning stage                                  审计计划阶段  Qx z[  
audit procedure                                审计程序 ]c>@RXY
'  
audit programme                               审计程序表，具体审计计划 aEN`
 `  
audit report                                       审计报告 G|,&V0*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g`pq*D  
audit report with a qualified opinion                 有保留意见的审计报告 n%3!)/$  
audit report with an adverse opinion                否定意见的审计报告 vzSb(  
audit report with dual dates                      双重日期审计报告 YNBM\Q  
audit reporting stage                                 审计报告阶段 TipH}  
audit responsibility                                   审计责任 0%bCP/  
audit results                                      审计结果 rMwa6ZO'm;  
audit risk                                          审计风险 ]q"&V\b  
audit sampling                                          审计抽样 Xmr}$<<=  
audit sampling techniques                         审计抽样方法，审计抽样技术 8xB-cE  
audit strategies                                  审计策略 B _d\eD  
audit summary                                         审计总结，审计小结 :$D*ab^^P  
audit team                                         审计小组 5&8E{YXr  
audit test                                    审计测试 %DSr@IX  
audit trail                                          审计轨迹 O&?i#@ 5#  
audit work                                        审计工作 UPH#~D!  
audit working paper                                 审计工作底稿 }<WJR Y6j  
audited financial statement                        审计会计报表，已审计财务报表 m]?Z_*1  
Auditing Guidelines (the～)                      审计规范指南 IRbyW?/Xv  
auditing standards                             审计准则 )|*Qs${tF  
audit-oriented working paper                          (审计)业务类工作底稿 O=A R`r#u  
authorisation                                     授权 <%^ /uS  
authorisation of transaction                       交易的授权 {($bzT7c  
availability                                         可获得性 n~62
9&  
B F?6kkLS/  
balance                                      余额；差额；平衡 {\5(aQ)Vi5  
balance sheet                                    资产负债表 StJb-K/_cL  
bank                                                 银行 w Q[|D2;  
bank account                                    银行账户，银行户头 X H%pV  
bank statement                                 银行对账单 jV2H61d  
barter transaction                              易货交易，以物换物交易 Ke4oLF2
 
basis of audit                                    审计依据 ^ =C>  
basis of preparation                                (会计报表的)编制基础 xCZ_x$bk  
book of account                               账目，账簿 44e]sT.B  
borrowing                                         借款，贷款，借债 IRg2\Hq  
branch                                              分支，分支机构，分店 M@TG7M7Os  
brought forward                                (账户余额等的)承上年，承上期，承上页 nWsRauY  
budget                                              预算 <PSz`)SN  
building                                      建筑物；大楼 "]"0d[d  
business conditions                                  业务情况，经营情况 I<QUvs%e  
business licence                               (企业等的)营业执照 *fm?"0M5  
business relation                                业务关系 Qm[((6}  
br=e+]C Y)  

呵呵，学下，谢谢分享