[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 L@v0C)
  
　　 ;M}bQ88  
审计词汇英汉对照 .p0;y3so4  
   />]/At  
A _Hkc<j/e~  
VeCpz[r  
i++ F&r[  
ability to continue as a going concern               持续经营能力 :@Q_oyWE8  
acceptability                                     可接受性，可接受程度 |/rBR!kPq  
acceptable level of detection risk                     检查风险的可接受水平 `GH6$\:  
acceptance of engagement                       接受委托 Ph-3,cC  
accepting the engagement for the first time              首次接受委托 ~PS%^zxyn  
access to asset                                         对资产的接触 R|tjvp-[}  
according to                                     根据，依据，依照 w}7`Vas9  
account balance                                账户余额 {'{ssCL  
account for                                       对……进行会计处理，核算；解释 .o fYFK  
accounting                                        会计，会计学 ;/ p)vR  
accounting advisory serve                        会计咨询服务 ~lQ]PKJ"  
accounting firm                                 会计师事务所 F7=a|g  
accounting information                      会计信息，会计资料 na%9E8;:&v  
accounting period                             会计期间 ]>x674H  
accounting policies                                   会计政策 3{,Mpb@  
accounting professional bodies                 会计职业组织，会计职业团体 {K:/(\  
accounting records                                   会计记录 p61"a,Xc  
accounting responsibility                           会计责任 W6]iJ  
accounting service                             会计服务 rs\*$2 0  
accounting standards                                会计准则 0
z\=uQ0  
Accounting Standards for Business Enterprises       企业会计准则 HaLEQ73  
accounting system                             会计系统 nEs l  
accounting treatment                                会计处理 #bf^Pq'8  
accuracy                                    准确性，精确性 8
vnU!r  
additional audit procedures                      追加审计程序 \QYs(nm?k  
addressee                                         收件人，收信人 Be?mIwc_g  
Administration of State-owned Assets  (the～)     国有资产管理局 R'&^)_  
administrative laws and regulations                 行政法规 I7]45pF  
adverse impact                                 不利影响，负面影响 R:OoQ^c  
adverse opinion                                反对意见 e3',? 5j  
advisory group                                  咨询组，顾问组 9/^4W.  
agency fee                                        代理费，代理费用 / &vUi7'  
aggregate                                          总计，合计为…… A.y
"R)G  
alternation of document and record                 变造文件和记录 H2|w  
alternative audit procedures                      替代审计程序，备选审计程序 Qg1LT8  
amend                                              修改，修订 7dxY07yu  
amortisation                                      摊销 R
kC?(p  
analytical capacity                             分析能力 ~d>O.*Q)  
analytical procedures                               分析性程序 *FOTq'%i  
annual financial statements                        年度会计报表，年度财务报表 | h8C}P&Z  
appendix                                          附录，附表 OB5{EILej  
applicable                                         适用的 T,j xIFrF  
applicable laws and regulations                 适用的法规 >e8t  
application systems                                  应用系统 Fa@#nY|UV3  
apply consistently                              一贯地执行，一贯地实施 sE]eIN  
appropriate                                       适当的，合适的； ZH/|L?Q1U  
征用，挪用 Pq;1EI  
appropriate authorization                          适当的授权 OB5(4TY  
appropriateness of audit evidence                    审计证据的适当性 NOo
&5@z;H  
approval                                    批准，核准 g5/8u2d  
assertion                                    (会计报表上的)认定；确认 -08Ys c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B>-Iv_  
asset                                                 资产，财产 Zni8im,_j  
asset restructuring                             资产重组 wG19NX(  
assignment of duties                                 职责的划分 <XGOcekG  
assistant                                     助理，助理人员 us$~6  
associated company                                 联属公司，联营公司 7dN]OUdi  
association                                        联合，结合；协会，社团 P0UMMn\-#  
assumption                                       假设，假定 F;`es%8  
at a given date                                         在某一特定时日 ^> ZQ:xs@(  
attestation                                         鉴证，公证 3^wJ4=^  
attestation service                             鉴证服务 hg=\L5R  
audit adjustment                                审计调整 :9]23'Md  
audit areas                                        审计领域 9OP d'f  
audit conclusion                                审计结论 #_4L/LV  
audit effectiveness                             审计效果 #P18vK5  
audit efficiency                                  审计效率 4Uz6*IQNl  
audit engagement letter                      审计业务约定书 :P;#Y7}Y$  
audit evidence                                          审计证据 d$b{KyUA  
audit fee                                    审计费 $ 'HiNP {c  
audit files                                          审计档案 \fh.D/@  
audit findings                                     审计中发现的事项 ENjrv  
audit implementation stage                        审计实施阶段 m,qU})  
audit mark                                        审计标识 ;/>~|@  
audit materiality                                 审计重要性 7ugmZO}lL  
audit method                                     审计方法 0nG& LL5  
audit objective                                         审计目标，审计目的 Et N"K-X  
audit of financial statements                      会计报表审计，财务报表审计 v"y e\ZG  
audit opinion                                     审计意见 Y~gpiL3u  
audit period                                      被审计期间，被审计年度 =ww8,z4X  
audit plan                                          审计计划
H~@aT7  
audit planning                                    编制审计计划，制定审计计划，审计计划 F1gDeLmJ  
audit planning stage                                  审计计划阶段 _U/etlDTO  
audit procedure                                审计程序 W=PDOzB>K  
audit programme                               审计程序表，具体审计计划 ukvz#hdE  
audit report                                       审计报告 ?Q:se  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b<Pjmb+  
audit report with a qualified opinion                 有保留意见的审计报告 fJC)>doM  
audit report with an adverse opinion                否定意见的审计报告 Xgr|~(^  
audit report with dual dates                      双重日期审计报告 g`3 g#h$  
audit reporting stage                                 审计报告阶段 !>gc!8Y'o  
audit responsibility                                   审计责任 cidS/OH  
audit results                                      审计结果 &Lk@Xq1  
audit risk                                          审计风险 E8 #y
9q  
audit sampling                                          审计抽样 DpI_`TF#$Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 )bPwB.}kq  
audit strategies                                  审计策略 >-EoE;s  
audit summary                                         审计总结，审计小结 t[)z/[m  
audit team                                         审计小组 <f8@Qij  
audit test                                    审计测试 $(#o)r>_R  
audit trail                                          审计轨迹 'HPw5 L  
audit work                                        审计工作 ;,@3bu>r  
audit working paper                                 审计工作底稿 aN%t>*?Xa  
audited financial statement                        审计会计报表，已审计财务报表 rx|/]NE;  
Auditing Guidelines (the～)                      审计规范指南 C'*1
w  
auditing standards                             审计准则 mS!/>.1[  
audit-oriented working paper                          (审计)业务类工作底稿 ;bkS0Vmg  
authorisation                                     授权 {%b>/r  
authorisation of transaction                       交易的授权 \1ys2BX  
availability                                         可获得性 g
d#  
B F''4j 8  
balance                                      余额；差额；平衡 y)Ip\.KV\  
balance sheet                                    资产负债表 {RwwSqJ  
bank                                                 银行 1[u{3lQ  
bank account                                    银行账户，银行户头 VO. Y\8/  
bank statement                                 银行对账单 C Hyb{:<  
barter transaction                              易货交易，以物换物交易 qd!$nr  
basis of audit                                    审计依据 6Q>:g"_  
basis of preparation                                (会计报表的)编制基础 rbQA6_U 5A  
book of account                               账目，账簿 PN+,M50;1  
borrowing                                         借款，贷款，借债 t~,!a?S7  
branch                                              分支，分支机构，分店 in(n[K  
brought forward                                (账户余额等的)承上年，承上期，承上页 U>ob)-tl  
budget                                              预算 h`&mW w  
building                                      建筑物；大楼 |VaXOdD`&  
business conditions                                  业务情况，经营情况 M/Bn^A8@  
business licence                               (企业等的)营业执照 HPtaW:J  
business relation                                业务关系 h#;fBQ]   
'Kp|\Tr  

呵呵，学下，谢谢分享