[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 U&?hG>  
　　 /{M<FVXK+|  
审计词汇英汉对照 ! 'zd(kv<  
   c-LzluWi  
A ?gH[la  
hor 7~u+  
\pmS*Dt  
ability to continue as a going concern               持续经营能力 NOb`)qb  
acceptability                                     可接受性，可接受程度 J<)qw  
acceptable level of detection risk                     检查风险的可接受水平 q"2QNF'  
acceptance of engagement                       接受委托 Di9RRHn&q  
accepting the engagement for the first time              首次接受委托 }gp@0ri%5  
access to asset                                         对资产的接触 -,bFGTvYQ  
according to                                     根据，依据，依照 Fs+tcr/\[  
account balance                                账户余额 $d?+\r:I{,  
account for                                       对……进行会计处理，核算；解释 /:dLqyQ_V  
accounting                                        会计，会计学 7DB_Z/uU  
accounting advisory serve                        会计咨询服务 'Zx5+rM${}  
accounting firm                                 会计师事务所 [4)Oi-_Y>  
accounting information                      会计信息，会计资料 t
,/ G  
accounting period                             会计期间 Q>niJ'7WF  
accounting policies                                   会计政策 c*USA eP  
accounting professional bodies                 会计职业组织，会计职业团体 xR7ZqTcw  
accounting records                                   会计记录 [W[{ 4 Xu  
accounting responsibility                           会计责任 pR0[qsQM  
accounting service                             会计服务 STKL
 
accounting standards                                会计准则 Zxk~X}K\P  
Accounting Standards for Business Enterprises       企业会计准则 7ZcF0h  
accounting system                             会计系统 lExQp2E  
accounting treatment                                会计处理 KE?t?p  
accuracy                                    准确性，精确性 %nA})nA7=  
additional audit procedures                      追加审计程序 l#)X/(?;  
addressee                                         收件人，收信人 2y[Q  
Administration of State-owned Assets  (the～)     国有资产管理局 *TOdIq&z  
administrative laws and regulations                 行政法规  hfB$4s9  
adverse impact                                 不利影响，负面影响 ^FCXcn9  
adverse opinion                                反对意见 "ra$x2|=}  
advisory group                                  咨询组，顾问组 ('J/Ww<  
agency fee                                        代理费，代理费用 R2bqhSlF  
aggregate                                          总计，合计为…… jNZ.Fb  
alternation of document and record                 变造文件和记录 :e1h!G  
alternative audit procedures                      替代审计程序，备选审计程序 WtSs:D  
amend                                              修改，修订 U,GSWMI/K  
amortisation                                      摊销 YAi-eL67l  
analytical capacity                             分析能力 c:Ua\$)u3,  
analytical procedures                               分析性程序 +qi& ?}  
annual financial statements                        年度会计报表，年度财务报表 !-I,Dh-A  
appendix                                          附录，附表 U poSC   
applicable                                         适用的 !$I~3_c  
applicable laws and regulations                 适用的法规 1]xk:u4LA  
application systems                                  应用系统 5eAZfe%H  
apply consistently                              一贯地执行，一贯地实施 ?0qVyK_
1  
appropriate                                       适当的，合适的； Ii
x,}kzss  
征用，挪用 S ?Zh#`(*  
appropriate authorization                          适当的授权 "8za'@D"f  
appropriateness of audit evidence                    审计证据的适当性 2=cx`"a$  
approval                                    批准，核准 W'G|sk  
assertion                                    (会计报表上的)认定；确认 w\C1Bh!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ku5||u.F4*  
asset                                                 资产，财产 !Vpi1N\  
asset restructuring                             资产重组 /<[0o]  
assignment of duties                                 职责的划分 nnlj#  
assistant                                     助理，助理人员 !
$)reaS  
associated company                                 联属公司，联营公司 6@]o,O  
association                                        联合，结合；协会，社团 4[ uqsJB  
assumption                                       假设，假定  Omd;  
at a given date                                         在某一特定时日 jaS<*_~#R
 
attestation                                         鉴证，公证 ~!uX"F8Xl  
attestation service                             鉴证服务 kD#T_d  
audit adjustment                                审计调整 Y1r$;;sH  
audit areas                                        审计领域 QE 4  
audit conclusion                                审计结论 XG#?fr}L  
audit effectiveness                             审计效果 ;@+| ]I  
audit efficiency                                  审计效率 ]w*"KG!(  
audit engagement letter                      审计业务约定书 "LlpZtw  
audit evidence                                          审计证据 fECV\Z  
audit fee                                    审计费 Va!G4_OT  
audit files                                          审计档案 u%-]-:c  
audit findings                                     审计中发现的事项 *qpFtBg  
audit implementation stage                        审计实施阶段 Y7GsL7I  
audit mark                                        审计标识 <Bo\a3Z  
audit materiality                                 审计重要性 HDm]njF%qQ  
audit method                                     审计方法 .zb  
audit objective                                         审计目标，审计目的 _\AQJ?<M  
audit of financial statements                      会计报表审计，财务报表审计 M)13'B
.  
audit opinion                                     审计意见 2EgvS!"  
audit period                                      被审计期间，被审计年度 w4L()eP#?=  
audit plan                                          审计计划 [$3+5K#  
audit planning                                    编制审计计划，制定审计计划，审计计划 tPy k^NJ;  
audit planning stage                                  审计计划阶段 8W3zrnc  
audit procedure                                审计程序 # epP~J_f  
audit programme                               审计程序表，具体审计计划 fW= N  
audit report                                       审计报告 7_~sa{1R.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Bzz|
2/1y  
audit report with a qualified opinion                 有保留意见的审计报告 Wh
d >  
audit report with an adverse opinion                否定意见的审计报告 |bk9<i ?  
audit report with dual dates                      双重日期审计报告 &C'^YF_^0  
audit reporting stage                                 审计报告阶段 f )Lc
s  
audit responsibility                                   审计责任 bQD8#Ml1  
audit results                                      审计结果 zJ
XK:/  
audit risk                                          审计风险 u|KjoO   
audit sampling                                          审计抽样 8Z!%rS  
audit sampling techniques                         审计抽样方法，审计抽样技术 RvG=GJJ9  
audit strategies                                  审计策略 Q{~g<G  
audit summary                                         审计总结，审计小结 <NZPLo F  
audit team                                         审计小组 tE%g)hL-  
audit test                                    审计测试 c0wLc,)G  
audit trail                                          审计轨迹 [%k8l~ 6  
audit work                                        审计工作 \.2i?<BC  
audit working paper                                 审计工作底稿 i]n2\v AG  
audited financial statement                        审计会计报表，已审计财务报表 A%#M#hD/  
Auditing Guidelines (the～)                      审计规范指南 'VV U-)(8  
auditing standards                             审计准则 Cm;cmPPl  
audit-oriented working paper                          (审计)业务类工作底稿 %OoH<\w w  
authorisation                                     授权 Y"
=8wNbr  
authorisation of transaction                       交易的授权 SM~~:  
availability                                         可获得性 RKLE@h7[?  
B -1Tr!I:1  
balance                                      余额；差额；平衡 cr;:5D%_  
balance sheet                                    资产负债表 aEdA'>  
bank                                                 银行 K/9Jx(I,qL  
bank account                                    银行账户，银行户头 J4+WF#xI2  
bank statement                                 银行对账单 (uX?XX^  
barter transaction                              易货交易，以物换物交易 VL)< u"d4  
basis of audit                                    审计依据 G:*vV#K  
basis of preparation                                (会计报表的)编制基础 ]RAh['u|  
book of account                               账目，账簿 `M~R4 lr  
borrowing                                         借款，贷款，借债 7"eK<qJ  
branch                                              分支，分支机构，分店 LqYyIbsvf  
brought forward                                (账户余额等的)承上年，承上期，承上页 0 s+X:*C~  
budget                                              预算 <ll?rPio"  
building                                      建筑物；大楼 ZK;/~9KU  
business conditions                                  业务情况，经营情况 3qTr|8`s  
business licence                               (企业等的)营业执照 )l9KDObis  
business relation                                业务关系 Q z(n41@`  
{m!5IR  

呵呵，学下，谢谢分享