[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 CtwMMZXX3  
　　 YcS}ug7  
审计词汇英汉对照 JHN35a+  
   8phcekh+  
A 2U6j?MyH2  
Do }mCv  
WY%LeC!t  
ability to continue as a going concern               持续经营能力 J;Az0[qMR  
acceptability                                     可接受性，可接受程度 4*9y4"  
acceptable level of detection risk                     检查风险的可接受水平 Lxm1
.TOJ  
acceptance of engagement                       接受委托 6=]%Y  
accepting the engagement for the first time              首次接受委托 (S+tQ2bt  
access to asset                                         对资产的接触 $smzP.V  
according to                                     根据，依据，依照 -`6O(he  
account balance                                账户余额 C !81Km5  
account for                                       对……进行会计处理，核算；解释 0(VQwGC[  
accounting                                        会计，会计学 wU.K+4-k  
accounting advisory serve                        会计咨询服务 Zg%SE'kK  
accounting firm                                 会计师事务所 ='=\!md  
accounting information                      会计信息，会计资料 ~SkdP7 )  
accounting period                             会计期间 e
!}R1  
accounting policies                                   会计政策 ( q^umw  
accounting professional bodies                 会计职业组织，会计职业团体 'j];tO6GfC  
accounting records                                   会计记录 %k#Q)zWJ  
accounting responsibility                           会计责任 sb Oa] 5]
 
accounting service                             会计服务 hqVx%4s*J  
accounting standards                                会计准则 zH8l-0I+$  
Accounting Standards for Business Enterprises       企业会计准则 D,+I)-k<  
accounting system                             会计系统 `zAo IQ  
accounting treatment                                会计处理 9I/o;Js  
accuracy                                    准确性，精确性 Nko;I?Fn  
additional audit procedures                      追加审计程序 +0; n t  
addressee                                         收件人，收信人 eHG**@"X  
Administration of State-owned Assets  (the～)     国有资产管理局 @=)_P
G  
administrative laws and regulations                 行政法规 [vpZ3
;  
adverse impact                                 不利影响，负面影响 Zk2-U"0\o  
adverse opinion                                反对意见 R,01.N( U  
advisory group                                  咨询组，顾问组 r7sPFM  
agency fee                                        代理费，代理费用 Dq+ rEt  
aggregate                                          总计，合计为…… SE{$a3`UzP  
alternation of document and record                 变造文件和记录 ;<%~g8:XL  
alternative audit procedures                      替代审计程序，备选审计程序 s]0x^"#B  
amend                                              修改，修订 uD_| /(  
amortisation                                      摊销 LjjE(Yrv{  
analytical capacity                             分析能力 ^<xpp. eY  
analytical procedures                               分析性程序 0o[p
<<c*  
annual financial statements                        年度会计报表，年度财务报表 CDe i+ q  
appendix                                          附录，附表 [Fe`}F}Co8  
applicable                                         适用的 %"@KuqV  
applicable laws and regulations                 适用的法规 3/o-\wWO  
application systems                                  应用系统 S'vi +_  
apply consistently                              一贯地执行，一贯地实施 :*TfGV  
appropriate                                       适当的，合适的； |_HH[s*U  
征用，挪用 mY2Ubn*  
appropriate authorization                          适当的授权 a;m-Vu!  
appropriateness of audit evidence                    审计证据的适当性 R H^8"%\  
approval                                    批准，核准 eu~WFI  
assertion                                    (会计报表上的)认定；确认 yWu80C8q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6w<jg/5t  
asset                                                 资产，财产 g +p?J.+  
asset restructuring                             资产重组 #)_4$<P*'  
assignment of duties                                 职责的划分 R1/)Yy  
assistant                                     助理，助理人员 Q$G!-y+"i  
associated company                                 联属公司，联营公司 f&B&!&gZ  
association                                        联合，结合；协会，社团 `TKe+oS)  
assumption                                       假设，假定 mZJ"e,AY  
at a given date                                         在某一特定时日 Ra[{K@  
attestation                                         鉴证，公证 L~SM#?z:ue  
attestation service                             鉴证服务 D_D<N(O  
audit adjustment                                审计调整 )(b]- )  
audit areas                                        审计领域 Z1u{.^~^z  
audit conclusion                                审计结论 e?3 S0}  
audit effectiveness                             审计效果 zCj]mH`es'  
audit efficiency                                  审计效率 6~V$0Y>]  
audit engagement letter                      审计业务约定书 4&~1|B{Z  
audit evidence                                          审计证据 zS18Kl  
audit fee                                    审计费 _kl.zw%  
audit files                                          审计档案 "n:z("Q*  
audit findings                                     审计中发现的事项 0Z8K+,'!  
audit implementation stage                        审计实施阶段 WMZ&LlB%  
audit mark                                        审计标识 QM`A74j0]\  
audit materiality                                 审计重要性 )nJs9}( 0  
audit method                                     审计方法 BftW<1,U^  
audit objective                                         审计目标，审计目的 V9NE kS  
audit of financial statements                      会计报表审计，财务报表审计 y} AkF2:  
audit opinion                                     审计意见 ZY+NKb_  
audit period                                      被审计期间，被审计年度 Wcl@H @  
audit plan                                          审计计划 >7B6iR6N  
audit planning                                    编制审计计划，制定审计计划，审计计划 X0+$pJ60  
audit planning stage                                  审计计划阶段 Vq2d+ ,fb  
audit procedure                                审计程序 U-#wFc2N  
audit programme                               审计程序表，具体审计计划 y[oc^Zuo
 
audit report                                       审计报告 1om:SHw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nJY#d;  
audit report with a qualified opinion                 有保留意见的审计报告 i&$L$zf,  
audit report with an adverse opinion                否定意见的审计报告 i-~HT4iw  
audit report with dual dates                      双重日期审计报告 ie{9zO<d  
audit reporting stage                                 审计报告阶段 \I1+J9Gl  
audit responsibility                                   审计责任 rR &;2  
audit results                                      审计结果 LJ`*&J  
audit risk                                          审计风险 6MvjNbQ  
audit sampling                                          审计抽样 CEq0ZL-W  
audit sampling techniques                         审计抽样方法，审计抽样技术 i[sHPEml(5  
audit strategies                                  审计策略 d4t%/Uh  
audit summary                                         审计总结，审计小结 f1y3l1/  
audit team                                         审计小组 <XiHQ B!  
audit test                                    审计测试 <
xOXuve  
audit trail                                          审计轨迹 [U.3rcT"N  
audit work                                        审计工作 o(Yfnnuy  
audit working paper                                 审计工作底稿 w2_$>z  
audited financial statement                        审计会计报表，已审计财务报表 S*VG;m#  
Auditing Guidelines (the～)                      审计规范指南 <R582$( I  
auditing standards                             审计准则 |RS9N_eRt  
audit-oriented working paper                          (审计)业务类工作底稿 DKnjmZ:J|  
authorisation                                     授权 RTHD
2  
authorisation of transaction                       交易的授权 A-Be}A  
availability                                         可获得性 109dB$+$  
B _>+!&_h  
balance                                      余额；差额；平衡 yaza  
balance sheet                                    资产负债表 pyYm<dn  
bank                                                 银行 *UhYX)J  
bank account                                    银行账户，银行户头 j\k|5="w-  
bank statement                                 银行对账单 ad1I2  
barter transaction                              易货交易，以物换物交易 bYQvh/(J  
basis of audit                                    审计依据 ?~c=Sa-  
basis of preparation                                (会计报表的)编制基础 88x_}M^Fnl  
book of account                               账目，账簿 gp DH_!K  
borrowing                                         借款，贷款，借债 &~)PB |  
branch                                              分支，分支机构，分店 >uT,Z,7O  
brought forward                                (账户余额等的)承上年，承上期，承上页 WyciIO1  
budget                                              预算 r0t4\d _&  
building                                      建筑物；大楼 :@#9P ,"  
business conditions                                  业务情况，经营情况 +A%|.;  
business licence                               (企业等的)营业执照 &0cfTb)dG  
business relation                                业务关系 djJD'JL  
{~q"Y]?  

呵呵，学下，谢谢分享