[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 :KXI@)M  
　　 qAbmQ{|w  
审计词汇英汉对照 vp!F6ZwO  
   j} ^3v #  
A aTeW#:m  
[ @"6:tTU  
0
pEM0M  
ability to continue as a going concern               持续经营能力 55$';gh,9  
acceptability                                     可接受性，可接受程度 d-tg^Ot#  
acceptable level of detection risk                     检查风险的可接受水平 .{`C>/"}  
acceptance of engagement                       接受委托 ,5}w]6bCr  
accepting the engagement for the first time              首次接受委托 #< eD  
access to asset                                         对资产的接触 z;<~j=lP  
according to                                     根据，依据，依照 fvi0gE@bd  
account balance                                账户余额 2@z.ory.  
account for                                       对……进行会计处理，核算；解释 G![4K#~NM  
accounting                                        会计，会计学 n9J{f"`m  
accounting advisory serve                        会计咨询服务 ]plp.f#av  
accounting firm                                 会计师事务所 |_8l9rB5ip  
accounting information                      会计信息，会计资料 zYY]+)k?  
accounting period                             会计期间 3^y<Db  
accounting policies                                   会计政策 w4TQ4 Y  
accounting professional bodies                 会计职业组织，会计职业团体 t[X^4bZd  
accounting records                                   会计记录 cYC^;,C &|  
accounting responsibility                           会计责任 UXpp1/d|e  
accounting service                             会计服务 +By '6?22  
accounting standards                                会计准则 #\D74$D  
Accounting Standards for Business Enterprises       企业会计准则 SN L-6]j  
accounting system                             会计系统 8u H8)  
accounting treatment                                会计处理 .n YlYY'   
accuracy                                    准确性，精确性 6XU p$Pd(  
additional audit procedures                      追加审计程序 le H7 II9  
addressee                                         收件人，收信人 ~;Y Tz  
Administration of State-owned Assets  (the～)     国有资产管理局 $)o0{HsL+  
administrative laws and regulations                 行政法规 2=
8PA/  
adverse impact                                 不利影响，负面影响 2YW;=n  
adverse opinion                                反对意见 q jc4IW t~  
advisory group                                  咨询组，顾问组 g\ .$4N  
agency fee                                        代理费，代理费用 vBF9!6X.  
aggregate                                          总计，合计为…… a*.#Zgy:lK  
alternation of document and record                 变造文件和记录 #(Gz?kGAH`  
alternative audit procedures                      替代审计程序，备选审计程序 ?0*[ L  
amend                                              修改，修订 ~:f..|JM  
amortisation                                      摊销 KT<$E!@  
analytical capacity                             分析能力 )qbkKCq/FB  
analytical procedures                               分析性程序 Y.Z:H!P);$  
annual financial statements                        年度会计报表，年度财务报表 '
=Lpch2J  
appendix                                          附录，附表 Ow4(1eE_  
applicable                                         适用的 OM\1TD/-  
applicable laws and regulations                 适用的法规 AL3iNkEa  
application systems                                  应用系统 BYM6cp+S  
apply consistently                              一贯地执行，一贯地实施 L_vl%ii-  
appropriate                                       适当的，合适的； 0!lWxS0#=  
征用，挪用 HNBmq>XDc  
appropriate authorization                          适当的授权 d
r
=Q9%  
appropriateness of audit evidence                    审计证据的适当性 vMEN14;yH_  
approval                                    批准，核准 `kQosQV  
assertion                                    (会计报表上的)认定；确认 =|I
lORf<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u4SL:IH{D  
asset                                                 资产，财产 fDqT7}L  
asset restructuring                             资产重组 YJ"D"QD  
assignment of duties                                 职责的划分 ^w~B]*A:"  
assistant                                     助理，助理人员 [yQ%g;m  
associated company                                 联属公司，联营公司 '&#gs P9  
association                                        联合，结合；协会，社团 o#f"wQH;p  
assumption                                       假设，假定 +#BOWz  
at a given date                                         在某一特定时日 bK~Toz<k  
attestation                                         鉴证，公证 !^su=c  
attestation service                             鉴证服务 j+ -r(lZ  
audit adjustment                                审计调整 \2a;z<(  
audit areas                                        审计领域 eU%49 A  
audit conclusion                                审计结论 , %z HykP  
audit effectiveness                             审计效果 %ZWt 45A  
audit efficiency                                  审计效率 X]@
"ZV[  
audit engagement letter                      审计业务约定书 *{fs{gFw9  
audit evidence                                          审计证据 !aF~5P7%  
audit fee                                    审计费 |R@T`dW  
audit files                                          审计档案 x$BNFb%I1  
audit findings                                     审计中发现的事项 Yn="vpM1  
audit implementation stage                        审计实施阶段 %wOkp`1-  
audit mark                                        审计标识 QE[<
Y3M  
audit materiality                                 审计重要性 TQ4L~8  
audit method                                     审计方法 ?=&S?p)-<  
audit objective                                         审计目标，审计目的 Uz!3){E  
audit of financial statements                      会计报表审计，财务报表审计 <O'U-. Gc  
audit opinion                                     审计意见 =#W:z.w  
audit period                                      被审计期间，被审计年度 T*C25l;w  
audit plan                                          审计计划 s)qrlv5H  
audit planning                                    编制审计计划，制定审计计划，审计计划 \'j(@b,  
audit planning stage                                  审计计划阶段 Fk3(( n=  
audit procedure                                审计程序 A[; deHg=  
audit programme                               审计程序表，具体审计计划 <.4(#Ebd  
audit report                                       审计报告 V2T%tn;rp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e c]k t'  
audit report with a qualified opinion                 有保留意见的审计报告 oHx:["F  
audit report with an adverse opinion                否定意见的审计报告 g_syGQ\  
audit report with dual dates                      双重日期审计报告 %C
iF;wJ  
audit reporting stage                                 审计报告阶段 ?}s;,_GH  
audit responsibility                                   审计责任 L@(. i  
audit results                                      审计结果 ~KS@Ulrox  
audit risk                                          审计风险 2n@`Og_0  
audit sampling                                          审计抽样 ktTP~7UVi  
audit sampling techniques                         审计抽样方法，审计抽样技术 r4*H96l  
audit strategies                                  审计策略 [d[w/@  
audit summary                                         审计总结，审计小结 8N'hG,  
audit team                                         审计小组 xo'!$a}I2  
audit test                                    审计测试 kMch   
audit trail                                          审计轨迹 ^{Mq J\S7H  
audit work                                        审计工作 iG6]Pr|;e  
audit working paper                                 审计工作底稿 "V]* ov&[  
audited financial statement                        审计会计报表，已审计财务报表 `~u=[}w  
Auditing Guidelines (the～)                      审计规范指南 }bS1M  
auditing standards                             审计准则 (y>N\xS9  
audit-oriented working paper                          (审计)业务类工作底稿 ekyCZ8iai  
authorisation                                     授权 hp'oiR;
~w  
authorisation of transaction                       交易的授权 '1b 1N5~  
availability                                         可获得性 "73y}'  
B 6Oy:5Ps8a  
balance                                      余额；差额；平衡 :zKW[sF  
balance sheet                                    资产负债表 >EJ{ *  
bank                                                 银行 ,#ZPg_x?1  
bank account                                    银行账户，银行户头 R'c dEo
y  
bank statement                                 银行对账单 $oQOOa@;i)  
barter transaction                              易货交易，以物换物交易 Zwc&4:5%  
basis of audit                                    审计依据 ~+4lmslR  
basis of preparation                                (会计报表的)编制基础 1 gjaTPwY  
book of account                               账目，账簿 *%;A85V/  
borrowing                                         借款，贷款，借债 }?Y -I> w  
branch                                              分支，分支机构，分店 c%doNY9Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 X.4WVI  
budget                                              预算 .2JZ
7  
building                                      建筑物；大楼 Ljz)%y[s  
business conditions                                  业务情况，经营情况 ]w6F%d  
business licence                               (企业等的)营业执照 PDD2ouv4  
business relation                                业务关系 l.pxDMY  
vm+3!s:u  

呵呵，学下，谢谢分享