[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 K@{0]
6  
　　 xr7}@rq"U<  
审计词汇英汉对照 M<d!j I9)  
   1[8^JVC>6  
A af %w|M  
x,.=VB  
[rWBVfm  
ability to continue as a going concern               持续经营能力 Yj/o17  
acceptability                                     可接受性，可接受程度 4=/jh:h  
acceptable level of detection risk                     检查风险的可接受水平 PJ0~ymE1~G  
acceptance of engagement                       接受委托 R54ae:8  
accepting the engagement for the first time              首次接受委托 .P aDR |!  
access to asset                                         对资产的接触 _:=\h5}8  
according to                                     根据，依据，依照 PA ?2K4  
account balance                                账户余额 6?~9{0  
account for                                       对……进行会计处理，核算；解释 ^4+NPk  
accounting                                        会计，会计学 hTzj{}w  
accounting advisory serve                        会计咨询服务 iD G&Muc  
accounting firm                                 会计师事务所 tWTHyL  
accounting information                      会计信息，会计资料 n:O
Xv}pv  
accounting period                             会计期间 |1(x2x%}D^  
accounting policies                                   会计政策 'ia-h7QWS  
accounting professional bodies                 会计职业组织，会计职业团体 Sx'oa$J  
accounting records                                   会计记录 _<#92v!F  
accounting responsibility                           会计责任 [`b,SX x  
accounting service                             会计服务 #e-K It  
accounting standards                                会计准则 O- QT+]  
Accounting Standards for Business Enterprises       企业会计准则 g9|OhymB  
accounting system                             会计系统 @n?"*B  
accounting treatment                                会计处理 m~AAO{\:b  
accuracy                                    准确性，精确性 n=V|NrU  
additional audit procedures                      追加审计程序 F:T(-,  
addressee                                         收件人，收信人 PdqvXc  
Administration of State-owned Assets  (the～)     国有资产管理局 Mf#@8"l  
administrative laws and regulations                 行政法规 Ye&/O<G'V  
adverse impact                                 不利影响，负面影响 %%}l[W  
adverse opinion                                反对意见 #p>&|
I  
advisory group                                  咨询组，顾问组 t jwf;g}$  
agency fee                                        代理费，代理费用 wGNEb  
aggregate                                          总计，合计为…… h~\k;ca  
alternation of document and record                 变造文件和记录 4X]/8%]V  
alternative audit procedures                      替代审计程序，备选审计程序 CLzF84@W=  
amend                                              修改，修订 1>rQ).eT  
amortisation                                      摊销 tj~r>SRb+  
analytical capacity                             分析能力 rIPfO'T?  
analytical procedures                               分析性程序 o#\L4P(J  
annual financial statements                        年度会计报表，年度财务报表 qsW&kW~  
appendix                                          附录，附表 b4cTn 6  
applicable                                         适用的 UX63
BA  
applicable laws and regulations                 适用的法规 #%k_V+o3  
application systems                                  应用系统 s 0Uid&qE  
apply consistently                              一贯地执行，一贯地实施 9)v]j k  
appropriate                                       适当的，合适的； X-(
( [A  
征用，挪用 eLPtdP5k  
appropriate authorization                          适当的授权 m_oUl(pk  
appropriateness of audit evidence                    审计证据的适当性 `aAE4Ry?  
approval                                    批准，核准 y,`n9[$K\  
assertion                                    (会计报表上的)认定；确认 H 4ELIF#@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #1E4 R}B  
asset                                                 资产，财产 'RKpMdoz  
asset restructuring                             资产重组 IF6$@Q  
assignment of duties                                 职责的划分 >y#MEN>?  
assistant                                     助理，助理人员 \99'#]\_/E  
associated company                                 联属公司，联营公司 Ebs]]a>PO  
association                                        联合，结合；协会，社团 k1xx>=md|C  
assumption                                       假设，假定 g4=1['wW  
at a given date                                         在某一特定时日 Yq00<kIDJ  
attestation                                         鉴证，公证 ~/K&=xE  
attestation service                             鉴证服务 ME]4tu  
audit adjustment                                审计调整 X,l7>>L{g  
audit areas                                        审计领域 Xydx87L/-e  
audit conclusion                                审计结论 KJoa^e;~  
audit effectiveness                             审计效果 'uL$j
=vB  
audit efficiency                                  审计效率 @
NA+Ma{N  
audit engagement letter                      审计业务约定书 WLXt@dK*u  
audit evidence                                          审计证据 7QTS@o-  
audit fee                                    审计费 8iY.!.G#|  
audit files                                          审计档案 1q!k#Cliu  
audit findings                                     审计中发现的事项 P_0X+Tz  
audit implementation stage                        审计实施阶段 4bGvkxZo`$  
audit mark                                        审计标识 e
K1l~W%  
audit materiality                                 审计重要性 ~3j+hN8<  
audit method                                     审计方法 5A`>3w{3n  
audit objective                                         审计目标，审计目的 [>?|wQy>=  
audit of financial statements                      会计报表审计，财务报表审计 h SS9mQ  
audit opinion                                     审计意见 >oJabR  
audit period                                      被审计期间，被审计年度 j:1N&7<FU  
audit plan                                          审计计划 6/L[`n"G  
audit planning                                    编制审计计划，制定审计计划，审计计划 :j3'+%'2  
audit planning stage                                  审计计划阶段 jRC{8^
98  
audit procedure                                审计程序 ,^c-}`!K  
audit programme                               审计程序表，具体审计计划 h )Y.jY  
audit report                                       审计报告 ) 6QJZ$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $!9U\Au>2  
audit report with a qualified opinion                 有保留意见的审计报告 |+Rx)  
audit report with an adverse opinion                否定意见的审计报告 {ObY1Y`ea  
audit report with dual dates                      双重日期审计报告 npkT>dB+  
audit reporting stage                                 审计报告阶段 A2\hmp@A@7  
audit responsibility                                   审计责任 paV1o>_Rd  
audit results                                      审计结果 6/wC StZ  
audit risk                                          审计风险 %1k"K~eu  
audit sampling                                          审计抽样 e"^WXP.t&  
audit sampling techniques                         审计抽样方法，审计抽样技术 |khFQ(  
audit strategies                                  审计策略 >qy62:co  
audit summary                                         审计总结，审计小结 ?SYmsaSr5  
audit team                                         审计小组 U~yPQ8jD  
audit test                                    审计测试 x'}zNEXI  
audit trail                                          审计轨迹 IxWi>8  
audit work                                        审计工作 tE-bHu370  
audit working paper                                 审计工作底稿  -V2`[k  
audited financial statement                        审计会计报表，已审计财务报表 Hfj.8$   
Auditing Guidelines (the～)                      审计规范指南 -:_3N2U=+  
auditing standards                             审计准则 ck  `td%  
audit-oriented working paper                          (审计)业务类工作底稿 '>|
Kd{J0  
authorisation                                     授权 C~>0K,C0^  
authorisation of transaction                       交易的授权 /V+7:WDj  
availability                                         可获得性 Bj6%mI42hl  
B zwQ#Yvd  
balance                                      余额；差额；平衡 r\fkx>  
balance sheet                                    资产负债表 )!AH0p  
bank                                                 银行 cy6YajOk7  
bank account                                    银行账户，银行户头 =jm\8sl~~  
bank statement                                 银行对账单 1 Lg{l  
barter transaction                              易货交易，以物换物交易 gA
EB  
basis of audit                                    审计依据 eVMnI yr  
basis of preparation                                (会计报表的)编制基础 mnZfk  
book of account                               账目，账簿 A?n5;m vq#  
borrowing                                         借款，贷款，借债 t;3).F  
branch                                              分支，分支机构，分店 *\:sHVyG(  
brought forward                                (账户余额等的)承上年，承上期，承上页 au=@]n#<(  
budget                                              预算 Zp{K_ec{  
building                                      建筑物；大楼 7fWZ/;p  
business conditions                                  业务情况，经营情况 wU'+4N".  
business licence                               (企业等的)营业执照 c]k+ Sx&}  
business relation                                业务关系 N6BOUU]  
N@X6Z!EO  

呵呵，学下，谢谢分享