[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 ~pevU`}Uqc  
　　 b(RBG  
审计词汇英汉对照 h/Hl?O8[  
   ISS\uj63M  
A ESMG<vW&f  
A/"}Y1#qX\  
voV:H[RD9  
ability to continue as a going concern               持续经营能力 }t|Plz  
acceptability                                     可接受性，可接受程度 C.>  
acceptable level of detection risk                     检查风险的可接受水平 >{m2
E8U0  
acceptance of engagement                       接受委托 Cq gk  
accepting the engagement for the first time              首次接受委托 P>Q{He:  
access to asset                                         对资产的接触 sz/*w7  
according to                                     根据，依据，依照 6< Z*Tvk{C  
account balance                                账户余额 i_u {5 U;  
account for                                       对……进行会计处理，核算；解释 vJRnBq+y  
accounting                                        会计，会计学 \2Og>{"U  
accounting advisory serve                        会计咨询服务 vUYJf
99B  
accounting firm                                 会计师事务所 Ad;S=h8:  
accounting information                      会计信息，会计资料 tqf&N0*  
accounting period                             会计期间 -|}%~0)/bH  
accounting policies                                   会计政策 8geek$FY x  
accounting professional bodies                 会计职业组织，会计职业团体 PW%1xHLfk  
accounting records                                   会计记录 pp~3@_)b  
accounting responsibility                           会计责任 &$qF4B*  
accounting service                             会计服务 d(fPECv(  
accounting standards                                会计准则 Sty!atEWT  
Accounting Standards for Business Enterprises       企业会计准则 94|yvh.B  
accounting system                             会计系统 py{eX`(MS  
accounting treatment                                会计处理 _BV`,`8}  
accuracy                                    准确性，精确性 ?MC(}dF0  
additional audit procedures                      追加审计程序 Y{Da+  
addressee                                         收件人，收信人 c^=R8y-N  
Administration of State-owned Assets  (the～)     国有资产管理局 [$l"-*s4  
administrative laws and regulations                 行政法规 f.
oP   
adverse impact                                 不利影响，负面影响 wE$ s'e  
adverse opinion                                反对意见 g5#CN:%f  
advisory group                                  咨询组，顾问组 53 @oP  
agency fee                                        代理费，代理费用 Vkr
`17`G  
aggregate                                          总计，合计为…… dEA SvD'  
alternation of document and record                 变造文件和记录 s`hav  
alternative audit procedures                      替代审计程序，备选审计程序 S_!hsY  
amend                                              修改，修订 u#`+[AC`  
amortisation                                      摊销 TbLe6x  
analytical capacity                             分析能力 4xm&pQo{V6  
analytical procedures                               分析性程序 m0A#6=<  
annual financial statements                        年度会计报表，年度财务报表 Ly9Q}dL  
appendix                                          附录，附表 P:sAqvH6  
applicable                                         适用的 ]9jZndgC  
applicable laws and regulations                 适用的法规 s^w
\zzYb  
application systems                                  应用系统 -bypuMQ-p  
apply consistently                              一贯地执行，一贯地实施 ITyzs4"VV  
appropriate                                       适当的，合适的； ;XG]Q<S\  
征用，挪用 ] cIu|bRO  
appropriate authorization                          适当的授权 P##Z[$IJ3  
appropriateness of audit evidence                    审计证据的适当性 2;G98H  
approval                                    批准，核准 S%kS#U${|  
assertion                                    (会计报表上的)认定；确认 (ZV;$N-t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ->\N_|_  
asset                                                 资产，财产 2H[ ; v+  
asset restructuring                             资产重组 '61i2\[lZQ  
assignment of duties                                 职责的划分 |rMq;Rgu?  
assistant                                     助理，助理人员 %[wTz$S"  
associated company                                 联属公司，联营公司 "B#Y-  
association                                        联合，结合；协会，社团 <_9!   
assumption                                       假设，假定 R" *R99  
at a given date                                         在某一特定时日 -vV'Lw(  
attestation                                         鉴证，公证 a/~29gW8E\  
attestation service                             鉴证服务 j 1(T )T  
audit adjustment                                审计调整 yRC3 .[  
audit areas                                        审计领域 P@gtdi(Q  
audit conclusion                                审计结论 &<Mt=(qY1  
audit effectiveness                             审计效果 /xySwSmh3  
audit efficiency                                  审计效率 R:A'&;S  
audit engagement letter                      审计业务约定书 {"m0)G,G  
audit evidence                                          审计证据 >AG^fUArH  
audit fee                                    审计费 O)uOUB  
audit files                                          审计档案 D`Gt  
audit findings                                     审计中发现的事项 EKuSnlTXba  
audit implementation stage                        审计实施阶段 Cxm6TO`-;  
audit mark                                        审计标识 > \3ah4"o  
audit materiality                                 审计重要性 V&i2L.{G)  
audit method                                     审计方法 Uky9zGa  
audit objective                                         审计目标，审计目的 mc ZGg;3  
audit of financial statements                      会计报表审计，财务报表审计 zDDK  
audit opinion                                     审计意见 e.l!3xY2'  
audit period                                      被审计期间，被审计年度 rJQ=9qn\  
audit plan                                          审计计划 )11W)G`w  
audit planning                                    编制审计计划，制定审计计划，审计计划 +K^h!d]  
audit planning stage                                  审计计划阶段 0|XKd24BN  
audit procedure                                审计程序 L kBZlh_  
audit programme                               审计程序表，具体审计计划 FLZSK:3B]  
audit report                                       审计报告 bLbR IY"l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6Y1J2n"  
audit report with a qualified opinion                 有保留意见的审计报告 O*G1 QX  
audit report with an adverse opinion                否定意见的审计报告 @2 =z}S3O  
audit report with dual dates                      双重日期审计报告 9tK>gwb  
audit reporting stage                                 审计报告阶段 
L-\ =J  
audit responsibility                                   审计责任 &[_ZXVva~  
audit results                                      审计结果 b9Y_!Qe  
audit risk                                          审计风险 8o|P&q(v*  
audit sampling                                          审计抽样 #.ct5  
audit sampling techniques                         审计抽样方法，审计抽样技术 Au.:OeJm  
audit strategies                                  审计策略 VFj(M j`}G  
audit summary                                         审计总结，审计小结 uZIJoT  
audit team                                         审计小组 y-9+a7j  
audit test                                    审计测试 {.CMD9F[  
audit trail                                          审计轨迹 >A}0Ho  
audit work                                        审计工作 |~K(F<;j  
audit working paper                                 审计工作底稿 r_U>VT^E:  
audited financial statement                        审计会计报表，已审计财务报表 rk|@B{CA;  
Auditing Guidelines (the～)                      审计规范指南 eLfvMPVo  
auditing standards                             审计准则 WUEHB  
audit-oriented working paper                          (审计)业务类工作底稿  c%f_.MiU  
authorisation                                     授权 3o6RbW0[  
authorisation of transaction                       交易的授权 30Drrno7Io  
availability                                         可获得性 T3N"CUk  
B S1bAu <  
balance                                      余额；差额；平衡 2) ?q58  
balance sheet                                    资产负债表 CQ^3v09N;~  
bank                                                 银行 T_;]fPajjD  
bank account                                    银行账户，银行户头 >jx.R  
bank statement                                 银行对账单 cCi I{  
barter transaction                              易货交易，以物换物交易 A\$ >>Z  
basis of audit                                    审计依据 4(cJ^]wb^  
basis of preparation                                (会计报表的)编制基础 oyx^a9  
book of account                               账目，账簿 x83a!9  
borrowing                                         借款，贷款，借债 \9:wfLF8!  
branch                                              分支，分支机构，分店 osHCg  
brought forward                                (账户余额等的)承上年，承上期，承上页 qlsQ|/'D  
budget                                              预算 ?
&X6:KJQ  
building                                      建筑物；大楼 @T:faJ5\'  
business conditions                                  业务情况，经营情况 !HK^AwNY  
business licence                               (企业等的)营业执照 mdbp8,O  
business relation                                业务关系 d]wD[]  
DWiBG  

呵呵，学下，谢谢分享