[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 D&fOZVuqZ  
　　 N!7?D'y   
审计词汇英汉对照 B}7j20:Z  
   );HhV,$n  
A o"qxR'V  
_E9[4%f  
VK/L}^=GOO  
ability to continue as a going concern               持续经营能力 M[985bl  
acceptability                                     可接受性，可接受程度 TTO8tT3[6}  
acceptable level of detection risk                     检查风险的可接受水平 7jw+o*;  
acceptance of engagement                       接受委托 I*3>
>VN  
accepting the engagement for the first time              首次接受委托 0<V/[$}\D  
access to asset                                         对资产的接触 ]R~ hzo  
according to                                     根据，依据，依照 e=##X}4zZ  
account balance                                账户余额 P:Q&lnC  
account for                                       对……进行会计处理，核算；解释 }se3y  
accounting                                        会计，会计学 |zRrGQYm  
accounting advisory serve                        会计咨询服务 /pRv i>_(:  
accounting firm                                 会计师事务所 #+<YFm\i  
accounting information                      会计信息，会计资料 xsU%?"r  
accounting period                             会计期间 MHp:".1  
accounting policies                                   会计政策 e6*,MnqBh  
accounting professional bodies                 会计职业组织，会计职业团体 JV,h1/a("  
accounting records                                   会计记录 QUkP&sz  
accounting responsibility                           会计责任 g\B ? |%  
accounting service                             会计服务 F^.]g@g.|  
accounting standards                                会计准则 [kkhVi5;A  
Accounting Standards for Business Enterprises       企业会计准则 0OlT^  
accounting system                             会计系统 VOYQ<tg  
accounting treatment                                会计处理 %4R1rUrgt|  
accuracy                                    准确性，精确性 aY4v'[  
additional audit procedures                      追加审计程序 ;0|:.q  
addressee                                         收件人，收信人 sMLXn]m  
Administration of State-owned Assets  (the～)     国有资产管理局 Z6b]EcP)#  
administrative laws and regulations                 行政法规 M]%dFQ  
adverse impact                                 不利影响，负面影响 ;mI^J=V3  
adverse opinion                                反对意见  rPr]f;  
advisory group                                  咨询组，顾问组 J>M9t%f@  
agency fee                                        代理费，代理费用 [zl4"|_`  
aggregate                                          总计，合计为…… Z molL0y  
alternation of document and record                 变造文件和记录 K20Hh7cVJ  
alternative audit procedures                      替代审计程序，备选审计程序 IPn!iv)  
amend                                              修改，修订 Ne;0fkO  
amortisation                                      摊销 ;I@\}!%H  
analytical capacity                             分析能力 Y9-F\t=~  
analytical procedures                               分析性程序 0`V=x+*,  
annual financial statements                        年度会计报表，年度财务报表 r=37Q14v  
appendix                                          附录，附表 /j3",N+I  
applicable                                         适用的 B&7:=t,m(  
applicable laws and regulations                 适用的法规 xVYa-I[Z  
application systems                                  应用系统 qHheF%[\5  
apply consistently                              一贯地执行，一贯地实施 )Ft+eMYti[  
appropriate                                       适当的，合适的； $KT)Kz8tF  
征用，挪用 v2r|)c,h
 
appropriate authorization                          适当的授权 '5Kj"aD%  
appropriateness of audit evidence                    审计证据的适当性 Ttl m&d+C  
approval                                    批准，核准 Af@\g-<W_  
assertion                                    (会计报表上的)认定；确认 &E6V'*<93  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Oc,HnyV+  
asset                                                 资产，财产 b+gu<##  
asset restructuring                             资产重组 RnC+]J+?4  
assignment of duties                                 职责的划分 YvuE:ia  
assistant                                     助理，助理人员 |Y6;8e`H  
associated company                                 联属公司，联营公司 7}MnvWP  
association                                        联合，结合；协会，社团 XgXXBKf$  
assumption                                       假设，假定 CY.92I@S  
at a given date                                         在某一特定时日 unqUs08  
attestation                                         鉴证，公证 Cb|1Jtb
 
attestation service                             鉴证服务 86cnEj=   
audit adjustment                                审计调整 QrFKjmD<  
audit areas                                        审计领域 #Muh|P]%\  
audit conclusion                                审计结论 RO3q!+a$/  
audit effectiveness                             审计效果 eB_r.R{  
audit efficiency                                  审计效率 $!$If( 7  
audit engagement letter                      审计业务约定书 )/[L)-~y~  
audit evidence                                          审计证据 - q(a~Ge  
audit fee                                    审计费 9Nna-}e?W  
audit files                                          审计档案 xCWS  
audit findings                                     审计中发现的事项 ^7i7yM}6(  
audit implementation stage                        审计实施阶段 2wPc yD  
audit mark                                        审计标识 T.')XKP)1N  
audit materiality                                 审计重要性 S[hyN7sI  
audit method                                     审计方法 D vU1+y  
audit objective                                         审计目标，审计目的 zN;P_@U  
audit of financial statements                      会计报表审计，财务报表审计 LXJ;8uW2y  
audit opinion                                     审计意见 F&+qd`8J  
audit period                                      被审计期间，被审计年度 z
6;hFcO  
audit plan                                          审计计划 N(yd<Mw  
audit planning                                    编制审计计划，制定审计计划，审计计划 0s{7=Ef  
audit planning stage                                  审计计划阶段 L^Q;M,.c;  
audit procedure                                审计程序 a9 q:e  
audit programme                               审计程序表，具体审计计划 Z]tQmV8e  
audit report                                       审计报告 ]9_}S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mN.[bz  
audit report with a qualified opinion                 有保留意见的审计报告 Dm}M8`|X  
audit report with an adverse opinion                否定意见的审计报告 =-r); d   
audit report with dual dates                      双重日期审计报告 -I6t ^$HA  
audit reporting stage                                 审计报告阶段 >!lpI5'Z&  
audit responsibility                                   审计责任 ^A=tk!C  
audit results                                      审计结果 |'P$zMAF  
audit risk                                          审计风险 &%@O V:C  
audit sampling                                          审计抽样 ."O%pL]!/b  
audit sampling techniques                         审计抽样方法，审计抽样技术 
!\BM  
audit strategies                                  审计策略 B/;'D7i|S  
audit summary                                         审计总结，审计小结 W#^.
)V  
audit team                                         审计小组 '|yCDBu  
audit test                                    审计测试 nN-S5 ?X#  
audit trail                                          审计轨迹 d+5~^\lV  
audit work                                        审计工作 kw#-\RR_c  
audit working paper                                 审计工作底稿 S3WUccv  
audited financial statement                        审计会计报表，已审计财务报表 q &{<HcP  
Auditing Guidelines (the～)                      审计规范指南 IoK/2Gp  
auditing standards                             审计准则 gX-hYQrC  
audit-oriented working paper                          (审计)业务类工作底稿 KUm?gFh  
authorisation                                     授权 goF87^M  
authorisation of transaction                       交易的授权 v[8+fd)}S  
availability                                         可获得性 $?k]KD  
B aHYISjZ]>  
balance                                      余额；差额；平衡 [.Kp/,JY  
balance sheet                                    资产负债表 bX:h"6{=R  
bank                                                 银行 y:Of~ ]9@  
bank account                                    银行账户，银行户头 U~"Y8g#qgy  
bank statement                                 银行对账单 4*E5@{D  
barter transaction                              易货交易，以物换物交易 kQlwl9  
basis of audit                                    审计依据 aH@-"Wi  
basis of preparation                                (会计报表的)编制基础 s
0D4K  
book of account                               账目，账簿 ]{\M,txo8  
borrowing                                         借款，贷款，借债 ]b sabS?  
branch                                              分支，分支机构，分店 8 Zp^/43  
brought forward                                (账户余额等的)承上年，承上期，承上页 {i8zM6eC  
budget                                              预算 gJrWewEe  
building                                      建筑物；大楼 xh9$ZavB*  
business conditions                                  业务情况，经营情况 idX''%"  
business licence                               (企业等的)营业执照 ^[Ka+E^Q  
business relation                                业务关系 =8<~pr-NO  
1^= QIX  

呵呵，学下，谢谢分享