[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 .3k"1I '\  
　　 `i0RLGze  
审计词汇英汉对照 #imMkvx?  
   UahFs  
A SlvQ)
jw%  
IGs!SXclCs  
7>`QX%  
ability to continue as a going concern               持续经营能力 9|O#+_=+v  
acceptability                                     可接受性，可接受程度 #LEK?
]y  
acceptable level of detection risk                     检查风险的可接受水平 @~Z: W<X  
acceptance of engagement                       接受委托 z-nhL=  
accepting the engagement for the first time              首次接受委托 ?g2Wu0<
  
access to asset                                         对资产的接触 pulE6T7x  
according to                                     根据，依据，依照 PNg
j 8J4  
account balance                                账户余额 S!o!NSn@1  
account for                                       对……进行会计处理，核算；解释 tv,iCV  
accounting                                        会计，会计学 nb0V~W  
accounting advisory serve                        会计咨询服务 4;8 Z?.  
accounting firm                                 会计师事务所 p%5RE%u  
accounting information                      会计信息，会计资料 2w93 ~j  
accounting period                             会计期间 'VCF{0{H~  
accounting policies                                   会计政策 TGu `r>N51  
accounting professional bodies                 会计职业组织，会计职业团体 */ZrZ^?o  
accounting records                                   会计记录 .x7d!t:(D  
accounting responsibility                           会计责任 +K2jYgy  
accounting service                             会计服务 ;,n{6`  
accounting standards                                会计准则 I$v*SeVHE  
Accounting Standards for Business Enterprises       企业会计准则 aLTC#c%U  
accounting system                             会计系统 O7bTu<h=  
accounting treatment                                会计处理 -sl] funRy  
accuracy                                    准确性，精确性 S{aK\>>H  
additional audit procedures                      追加审计程序 k,O("T[  
addressee                                         收件人，收信人 .0;Z:x_3  
Administration of State-owned Assets  (the～)     国有资产管理局 EXUjdJs"  
administrative laws and regulations                 行政法规 mu0ER 3o  
adverse impact                                 不利影响，负面影响 *?%DdVrO@  
adverse opinion                                反对意见 ]Ow A>fb  
advisory group                                  咨询组，顾问组 K1a$ m2  
agency fee                                        代理费，代理费用 `~QS3zq  
aggregate                                          总计，合计为…… J<BBM.^]  
alternation of document and record                 变造文件和记录 P#bZtWx'<N  
alternative audit procedures                      替代审计程序，备选审计程序 4M'y9(  
amend                                              修改，修订 $5T3JOFz  
amortisation                                      摊销 Qp~O!9ph  
analytical capacity                             分析能力 , }O>,AU  
analytical procedures                               分析性程序  U=MFNp+  
annual financial statements                        年度会计报表，年度财务报表 $NzD&b$7  
appendix                                          附录，附表 wYK-YY:Q3  
applicable                                         适用的 w N9I )hB  
applicable laws and regulations                 适用的法规 j-@3jFu  
application systems                                  应用系统 Gb.r!W8  
apply consistently                              一贯地执行，一贯地实施 s,O:l0  
appropriate                                       适当的，合适的； .zO/8y(@  
征用，挪用 H->J.5~,K  
appropriate authorization                          适当的授权 TyVn5XHl^  
appropriateness of audit evidence                    审计证据的适当性 gH5E+J_$  
approval                                    批准，核准 +gh6eY8  
assertion                                    (会计报表上的)认定；确认 ,cD(s(6+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E$d Pu  
asset                                                 资产，财产 sui3(w b  
asset restructuring                             资产重组 tWy0% -  
assignment of duties                                 职责的划分 )*ocX)AE  
assistant                                     助理，助理人员 h-<2N)>!  
associated company                                 联属公司，联营公司 oF[l<OY4  
association                                        联合，结合；协会，社团 ?]SSmZpk  
assumption                                       假设，假定 <z+5+h|^  
at a given date                                         在某一特定时日 Uc]S7F#  
attestation                                         鉴证，公证 ],9%QE  
attestation service                             鉴证服务 :r*skV|  
audit adjustment                                审计调整
t b#. Y  
audit areas                                        审计领域 `''\FPhh  
audit conclusion                                审计结论 `+cc{k  
audit effectiveness                             审计效果 CL oc  
audit efficiency                                  审计效率 v:kTZB  
audit engagement letter                      审计业务约定书 1:5jUUL8  
audit evidence                                          审计证据 }S|~^  
audit fee                                    审计费 uc4#giCD  
audit files                                          审计档案 y6tzmyg  
audit findings                                     审计中发现的事项 X8aN l"x  
audit implementation stage                        审计实施阶段 Y8YNRyc=  
audit mark                                        审计标识 ousvsP%'  
audit materiality                                 审计重要性 1 i # .h$  
audit method                                     审计方法 q_K8vGm4e  
audit objective                                         审计目标，审计目的 WZ`u"t^2V  
audit of financial statements                      会计报表审计，财务报表审计 9M{z@H/  
audit opinion                                     审计意见 ]Gm"U!h*  
audit period                                      被审计期间，被审计年度 7jP C{W  
audit plan                                          审计计划 2;N)>[3*J  
audit planning                                    编制审计计划，制定审计计划，审计计划 7kJ =C  
audit planning stage                                  审计计划阶段 (F9U`1~4  
audit procedure                                审计程序 dV(61C0wn  
audit programme                               审计程序表，具体审计计划 KLi&TmIB  
audit report                                       审计报告 V4kt&61  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2Ur9*#~kGp  
audit report with a qualified opinion                 有保留意见的审计报告 Fy_D
[g  
audit report with an adverse opinion                否定意见的审计报告 AB92R/  
audit report with dual dates                      双重日期审计报告 *0M[lR0t  
audit reporting stage                                 审计报告阶段 q))rlMo  
audit responsibility                                   审计责任 ;G!JKg  
audit results                                      审计结果 .=rS,Tpo  
audit risk                                          审计风险 M{:}.H<a  
audit sampling                                          审计抽样 <2Q+? L{  
audit sampling techniques                         审计抽样方法，审计抽样技术 G}ZJ}5h  
audit strategies                                  审计策略 ^]_[dqd  
audit summary                                         审计总结，审计小结 [k qx%4q)  
audit team                                         审计小组 08*bYJu  
audit test                                    审计测试 .;#Wf@V  
audit trail                                          审计轨迹 BVAxeXO  
audit work                                        审计工作 F2jZ3[P  
audit working paper                                 审计工作底稿 imGg3'  
audited financial statement                        审计会计报表，已审计财务报表 ~wtl\-cY  
Auditing Guidelines (the～)                      审计规范指南 H4l*  
auditing standards                             审计准则 ! * Snx  
audit-oriented working paper                          (审计)业务类工作底稿 AG?cI@',  
authorisation                                     授权 h$3o]~t  
authorisation of transaction                       交易的授权 7OSk0%Q,  
availability                                         可获得性 )nncCUW  
B WBcnE(zF  
balance                                      余额；差额；平衡 xz5V.  
balance sheet                                    资产负债表 D
bDi  n  
bank                                                 银行 Z{<&2*  
bank account                                    银行账户，银行户头 EC
q(i(  
bank statement                                 银行对账单 l\+^.ezD  
barter transaction                              易货交易，以物换物交易 PL*Mz(&bf  
basis of audit                                    审计依据 AP1Eiv<Hub  
basis of preparation                                (会计报表的)编制基础 {p -q&k&R|  
book of account                               账目，账簿 <UI^~Azc#  
borrowing                                         借款，贷款，借债 N$cm;G=]  
branch                                              分支，分支机构，分店 AunX[X9  
brought forward                                (账户余额等的)承上年，承上期，承上页 C%#%_
"N  
budget                                              预算 8n_!WDD  
building                                      建筑物；大楼 }.+{M.[}  
business conditions                                  业务情况，经营情况 A5U//y![{  
business licence                               (企业等的)营业执照 M1UabqQ  
business relation                                业务关系 Q)`3&b  
yDmNPk/  

呵呵，学下，谢谢分享