[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 .h-:)e*  
　　 U-6b><  
审计词汇英汉对照 zHw[`"[  
   8QV+DDZx  
A yHT8I  
&]iX >m.  
/m%i"kki  
ability to continue as a going concern               持续经营能力 D0/ \  
acceptability                                     可接受性，可接受程度 J 6U3}SO=y  
acceptable level of detection risk                     检查风险的可接受水平 |XzqP +t  
acceptance of engagement                       接受委托 ^|5bK_Z&  
accepting the engagement for the first time              首次接受委托 5 5>^H1M  
access to asset                                         对资产的接触 a02@CsH  
according to                                     根据，依据，依照 xV @X%E  
account balance                                账户余额 a*o#,T5A  
account for                                       对……进行会计处理，核算；解释 `{s:lf  
accounting                                        会计，会计学 dWwh?{ n  
accounting advisory serve                        会计咨询服务 .-T^S"`d|  
accounting firm                                 会计师事务所 H.qp~-n  
accounting information                      会计信息，会计资料 #8z2>&:|  
accounting period                             会计期间 a938l^@;s8  
accounting policies                                   会计政策 T52A}vf4  
accounting professional bodies                 会计职业组织，会计职业团体 N%'=el4L  
accounting records                                   会计记录 \74+ cN  
accounting responsibility                           会计责任 g|tnYN  
accounting service                             会计服务 WB L
fxr  
accounting standards                                会计准则 %Ak"d+OH4  
Accounting Standards for Business Enterprises       企业会计准则 Z.Z+cFi  
accounting system                             会计系统 .e%PK  
accounting treatment                                会计处理 c&z@HEzV7  
accuracy                                    准确性，精确性 OV8Y)%t"  
additional audit procedures                      追加审计程序 f5<qF ]Y/  
addressee                                         收件人，收信人 y((I2g1rv  
Administration of State-owned Assets  (the～)     国有资产管理局 s|.V:%9e  
administrative laws and regulations                 行政法规 H@GiHej  
adverse impact                                 不利影响，负面影响 q|0L u  
adverse opinion                                反对意见 Eqj&SA  
advisory group                                  咨询组，顾问组 `j{5$X  
agency fee                                        代理费，代理费用 hdJW#,xq  
aggregate                                          总计，合计为…… T|`nw_0  
alternation of document and record                 变造文件和记录 [GJ_]w^}j  
alternative audit procedures                      替代审计程序，备选审计程序 : &>PN,q>  
amend                                              修改，修订 #G%[4.$n.  
amortisation                                      摊销 CK eT%3  
analytical capacity                             分析能力 *oqQ=#\  
analytical procedures                               分析性程序 i7v> 9p7  
annual financial statements                        年度会计报表，年度财务报表 #?-2f{  
appendix                                          附录，附表 FWcE\;%yVg  
applicable                                         适用的 *}DC xv  
applicable laws and regulations                 适用的法规 q'9u8b  
application systems                                  应用系统 }w^Hm3Y^&  
apply consistently                              一贯地执行，一贯地实施 p3>p1tC  
appropriate                                       适当的，合适的； i;>Yx#  
征用，挪用 6Ty;m>j  
appropriate authorization                          适当的授权 9;KQ3.Fa}q  
appropriateness of audit evidence                    审计证据的适当性 'M+iw:R__  
approval                                    批准，核准 E9JxntX  
assertion                                    (会计报表上的)认定；确认 *f{\ze@5=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ' ^L|}e  
asset                                                 资产，财产 Q{1Q w'+@  
asset restructuring                             资产重组 Ey7SQb  
assignment of duties                                 职责的划分 #lXwBfBMf  
assistant                                     助理，助理人员 C)66^l!x  
associated company                                 联属公司，联营公司
Lq<#  
association                                        联合，结合；协会，社团 sw A^oU  
assumption                                       假设，假定 da<B6!  
at a given date                                         在某一特定时日 2>3#/I9Y  
attestation                                         鉴证，公证 Wv!#B$J~U  
attestation service                             鉴证服务 a~jU~('4}w  
audit adjustment                                审计调整 L,6v!9@  
audit areas                                        审计领域 ,Axk\7-  
audit conclusion                                审计结论 t[/WGF&(R  
audit effectiveness                             审计效果 ;zk& 7P0  
audit efficiency                                  审计效率 =wbgZr^2  
audit engagement letter                      审计业务约定书 1P i_V  
audit evidence                                          审计证据 nKpXRuFn\  
audit fee                                    审计费 Bc{j0Su  
audit files                                          审计档案 d^AXhQjQN-  
audit findings                                     审计中发现的事项 .)J7 \z8m  
audit implementation stage                        审计实施阶段 03Czx`  
audit mark                                        审计标识 6Q\0v  
audit materiality                                 审计重要性 _M[@a6?  
audit method                                     审计方法 fg"]4&`j-  
audit objective                                         审计目标，审计目的 g:&YSjO>G  
audit of financial statements                      会计报表审计，财务报表审计 IL*Ghq{/  
audit opinion                                     审计意见 +ZOjbI)  
audit period                                      被审计期间，被审计年度 Y~vyCU5nWR  
audit plan                                          审计计划 {yFCGCs  
audit planning                                    编制审计计划，制定审计计划，审计计划 IkW8$>  
audit planning stage                                  审计计划阶段 2Iv&XxSo  
audit procedure                                审计程序 &d}1)?  
audit programme                               审计程序表，具体审计计划 X+6`]]  
audit report                                       审计报告 vl1`s ^}R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U~h f,Oxi  
audit report with a qualified opinion                 有保留意见的审计报告 Ed">$S  
audit report with an adverse opinion                否定意见的审计报告 'YKyY:eZ  
audit report with dual dates                      双重日期审计报告 02+ k,xFb  
audit reporting stage                                 审计报告阶段 ]k0Pe;<  
audit responsibility                                   审计责任 I'W`XN  
audit results                                      审计结果 |AD"}8  
audit risk                                          审计风险 <K6gzi0fl  
audit sampling                                          审计抽样 F_C7S  
audit sampling techniques                         审计抽样方法，审计抽样技术 I$yFCdXr  
audit strategies                                  审计策略 e'"2yA8dh"  
audit summary                                         审计总结，审计小结 XR2Gw4]  
audit team                                         审计小组 {nQ?+o3  
audit test                                    审计测试 <V?csx/eRd  
audit trail                                          审计轨迹  S(*u_  
audit work                                        审计工作 (tG8HwV-  
audit working paper                                 审计工作底稿 47<f
g&T  
audited financial statement                        审计会计报表，已审计财务报表 K+WbxovXU  
Auditing Guidelines (the～)                      审计规范指南 ,hO*W-a%1  
auditing standards                             审计准则 G#uD CF,O  
audit-oriented working paper                          (审计)业务类工作底稿 UQ[!k 6  
authorisation                                     授权 0[\sz>@  
authorisation of transaction                       交易的授权 ,oin
<K  
availability                                         可获得性 7\;4 d4u  
B st4WjX_Q  
balance                                      余额；差额；平衡 kh7RQbNY<I  
balance sheet                                    资产负债表  kD}w5 U  
bank                                                 银行 '.{tE*  
bank account                                    银行账户，银行户头 ICvl;Q  
bank statement                                 银行对账单 3rdrNc  
barter transaction                              易货交易，以物换物交易 4fR}+[~2  
basis of audit                                    审计依据 [:Upn)9  
basis of preparation                                (会计报表的)编制基础 ~-J!WC==U  
book of account                               账目，账簿 W{@,DQ  
borrowing                                         借款，贷款，借债 m[>pv1o  
branch                                              分支，分支机构，分店 K$1(HbL  
brought forward                                (账户余额等的)承上年，承上期，承上页 5u5-:#sLy  
budget                                              预算 frh!dN   
building                                      建筑物；大楼 e9\eh? bPU  
business conditions                                  业务情况，经营情况 ,`Yx(4!rR  
business licence                               (企业等的)营业执照 v~B "Il  
business relation                                业务关系 U))2?#  
[}+h86:y  

呵呵，学下，谢谢分享