[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 z
N8V~M;  
　　 [:hy  
审计词汇英汉对照 ,ovv  
   ]Buk9LTe  
A =Gg)GSL^  
$X<<JnsK  
I?B,rT3h  
ability to continue as a going concern               持续经营能力 Ca k/#1  
acceptability                                     可接受性，可接受程度 Rp%\`'+Xz  
acceptable level of detection risk                     检查风险的可接受水平 %OfDTs  
acceptance of engagement                       接受委托 {'K;aJ'\  
accepting the engagement for the first time              首次接受委托 .V)2T
z  
access to asset                                         对资产的接触 ~bWWu`h  
according to                                     根据，依据，依照 c:,{O0 #  
account balance                                账户余额 @vYN7  
account for                                       对……进行会计处理，核算；解释
5P t}  
accounting                                        会计，会计学 ,%b1 ]zZQ  
accounting advisory serve                        会计咨询服务 (!&O4C5  
accounting firm                                 会计师事务所 4Uy>#IL  
accounting information                      会计信息，会计资料 U=cWvr65  
accounting period                             会计期间 VL!kX``^F  
accounting policies                                   会计政策 ZD]
 '$  
accounting professional bodies                 会计职业组织，会计职业团体 F~@1n,[  
accounting records                                   会计记录 u b>K ^  
accounting responsibility                           会计责任 M(]|}%  
accounting service                             会计服务 F]&J%i F[  
accounting standards                                会计准则 JjO/u>A3;7  
Accounting Standards for Business Enterprises       企业会计准则 ~\s &]L  
accounting system                             会计系统 .=w`T #L  
accounting treatment                                会计处理 /$4?.qtu  
accuracy                                    准确性，精确性 %?G.lej,x  
additional audit procedures                      追加审计程序 @LMV?  
addressee                                         收件人，收信人 <x;[ H%  
Administration of State-owned Assets  (the～)     国有资产管理局 YU\t+/b  
administrative laws and regulations                 行政法规 rJ~(Xu>,s  
adverse impact                                 不利影响，负面影响 cZK?kz_Y  
adverse opinion                                反对意见 S0QU@e  
advisory group                                  咨询组，顾问组 =<W[dV=W  
agency fee                                        代理费，代理费用 pS)X\Xyw  
aggregate                                          总计，合计为…… P9cI{RI  
alternation of document and record                 变造文件和记录 ;\&bvGj8V  
alternative audit procedures                      替代审计程序，备选审计程序 (i~%4w=  
amend                                              修改，修订 o!dkS/u-m  
amortisation                                      摊销 zmS-s\$,  
analytical capacity                             分析能力 ,`2xfVa-  
analytical procedures                               分析性程序 ['YRY B  
annual financial statements                        年度会计报表，年度财务报表 =ir;
m  
appendix                                          附录，附表 (8X8<>w~  
applicable                                         适用的 Uz8C!L ">C  
applicable laws and regulations                 适用的法规 Hx/Vm`pRyX  
application systems                                  应用系统 c+M@{EbuN  
apply consistently                              一贯地执行，一贯地实施 7Qztc?XK  
appropriate                                       适当的，合适的； v__Go kj-  
征用，挪用 lVBy&f  
appropriate authorization                          适当的授权 /OtQk-E  
appropriateness of audit evidence                    审计证据的适当性 jQlK-U=oi  
approval                                    批准，核准 30v1VLR_)  
assertion                                    (会计报表上的)认定；确认 :[?o7%"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \z
?;6A  
asset                                                 资产，财产 6Kc7@oO~  
asset restructuring                             资产重组 2Yf;b9-k  
assignment of duties                                 职责的划分 F(n))`(  
assistant                                     助理，助理人员 BTQC1;;N  
associated company                                 联属公司，联营公司 WC&Ltw8  
association                                        联合，结合；协会，社团 39m"}26*E  
assumption                                       假设，假定 L}pF
b@
 
at a given date                                         在某一特定时日 'WgwLE_  
attestation                                         鉴证，公证 4Lq]yUj  
attestation service                             鉴证服务 {8Nd-WJ{  
audit adjustment                                审计调整 S|h  m  
audit areas                                        审计领域 -~aEqj#?  
audit conclusion                                审计结论 <NsT[r~C  
audit effectiveness                             审计效果 qk"=nAJX  
audit efficiency                                  审计效率 AiI# "  
audit engagement letter                      审计业务约定书 EqU[mqeF  
audit evidence                                          审计证据 {v'Fg  
audit fee                                    审计费  } R6h  
audit files                                          审计档案 !|QeYGnq6  
audit findings                                     审计中发现的事项 )_ u'k /  
audit implementation stage                        审计实施阶段 No|{rYYKK  
audit mark                                        审计标识 Mo=-P2)>lt  
audit materiality                                 审计重要性 9!C?2*>A P  
audit method                                     审计方法 3"%44'  
audit objective                                         审计目标，审计目的 e;3 (,  
audit of financial statements                      会计报表审计，财务报表审计 vw 2@}#\:  
audit opinion                                     审计意见 /T(~T  
audit period                                      被审计期间，被审计年度 6Ky"4\e  
audit plan                                          审计计划 R;ug+N  
audit planning                                    编制审计计划，制定审计计划，审计计划 WSwmX3rn  
audit planning stage                                  审计计划阶段 (3*Hl  
audit procedure                                审计程序 / /rWc,c  
audit programme                               审计程序表，具体审计计划 nuA!Jln_  
audit report                                       审计报告 73`UTXvWU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7FFYSv,[:  
audit report with a qualified opinion                 有保留意见的审计报告 pQ\ [F  
audit report with an adverse opinion                否定意见的审计报告 D:,<9 %A  
audit report with dual dates                      双重日期审计报告 &Wk<F3qN  
audit reporting stage                                 审计报告阶段 )gF9D1eA  
audit responsibility                                   审计责任 Q;M\P/f  
audit results                                      审计结果 +rX,Sl`/  
audit risk                                          审计风险 (#Aq*2Z.  
audit sampling                                          审计抽样 U.x.gZRo[  
audit sampling techniques                         审计抽样方法，审计抽样技术 /_(Dq8^g@  
audit strategies                                  审计策略 FX 3[U+  
audit summary                                         审计总结，审计小结 K`<P^XJr  
audit team                                         审计小组 L+CSF ]  
audit test                                    审计测试 =@MKU  
audit trail                                          审计轨迹 ITiw) M  
audit work                                        审计工作 s[bK
Gn@  
audit working paper                                 审计工作底稿 gk
`.8o  
audited financial statement                        审计会计报表，已审计财务报表 ,#haai(  
Auditing Guidelines (the～)                      审计规范指南 _m-r}9au   
auditing standards                             审计准则 n-_w0Y  
audit-oriented working paper                          (审计)业务类工作底稿 _Pal)re]U  
authorisation                                     授权 ']D( ({%g  
authorisation of transaction                       交易的授权 ,{at?y*  
availability                                         可获得性 Kwn u|8  
B eu;^h3u;b  
balance                                      余额；差额；平衡 aQ. \!&U  
balance sheet                                    资产负债表 >6q@Tr  
bank                                                 银行 V5w^Le_^  
bank account                                    银行账户，银行户头 {BU,kjv1g  
bank statement                                 银行对账单 @gz?T;EC  
barter transaction                              易货交易，以物换物交易 `^[ra%
a  
basis of audit                                    审计依据 &aOOG8l  
basis of preparation                                (会计报表的)编制基础 Y8T.RS0  
book of account                               账目，账簿 #>'0C6Xn  
borrowing                                         借款，贷款，借债 Af~AE2b3"  
branch                                              分支，分支机构，分店 -9EbU7>!  
brought forward                                (账户余额等的)承上年，承上期，承上页 oJy/PR3  
budget                                              预算 <s>SnOD  
building                                      建筑物；大楼 ?K"]XXsI  
business conditions                                  业务情况，经营情况 $mlcaH  
business licence                               (企业等的)营业执照 KhvCkQMI@  
business relation                                业务关系 = '[@UVH(Z  
#oI`j q  

呵呵，学下，谢谢分享