[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 <Dl*l{zba  
　　 knu,"<  
审计词汇英汉对照 #l\=}#\1Wb  
   RVnjNy;O`  
A 1y4|{7bb  
iTBx\u%{  
T6y\|  
ability to continue as a going concern               持续经营能力  acajHs  
acceptability                                     可接受性，可接受程度 ExY]Sdx  
acceptable level of detection risk                     检查风险的可接受水平 GfxZ'VIn  
acceptance of engagement                       接受委托 $-OA'QwB]  
accepting the engagement for the first time              首次接受委托 >a!/QMh  
access to asset                                         对资产的接触 Thp[+KP>  
according to                                     根据，依据，依照
aD<A.Lhy  
account balance                                账户余额 XV7Ex\D*  
account for                                       对……进行会计处理，核算；解释 vjbASFF0=  
accounting                                        会计，会计学 lLX4Gq1  
accounting advisory serve                        会计咨询服务 .KB^3pOpx  
accounting firm                                 会计师事务所 [N -Di"  
accounting information                      会计信息，会计资料 }Sm(]y  
accounting period                             会计期间 XO>KZV7)  
accounting policies                                   会计政策 dc+>m,3$  
accounting professional bodies                 会计职业组织，会计职业团体 !fV+z%:  
accounting records                                   会计记录 7X`g,b!  
accounting responsibility                           会计责任 m4[;(1  
accounting service                             会计服务 vONasD9At  
accounting standards                                会计准则 @N>\|!1CC  
Accounting Standards for Business Enterprises       企业会计准则 uanhr)Ys  
accounting system                             会计系统 gDQ^)1k  
accounting treatment                                会计处理 6+#Ydii9E  
accuracy                                    准确性，精确性 zq3\}9  
additional audit procedures                      追加审计程序 ) nC]5MXU  
addressee                                         收件人，收信人 A9KET$i@v  
Administration of State-owned Assets  (the～)     国有资产管理局  R~TTL  
administrative laws and regulations                 行政法规 yJ[0WY8<kC  
adverse impact                                 不利影响，负面影响 AVsDt2A  
adverse opinion                                反对意见 NlA,'`,  
advisory group                                  咨询组，顾问组 a kkNI3  
agency fee                                        代理费，代理费用 fF!Yp iI"  
aggregate                                          总计，合计为…… E+j/Cu  
alternation of document and record                 变造文件和记录 ^rB8? kt  
alternative audit procedures                      替代审计程序，备选审计程序 on!,c>nNa  
amend                                              修改，修订 }7Q%6&IR  
amortisation                                      摊销 T~e.PP  
analytical capacity                             分析能力 K0>zxqY  
analytical procedures                               分析性程序 ":ue-=&M  
annual financial statements                        年度会计报表，年度财务报表 rILYI;'o  
appendix                                          附录，附表 Gc|idjW4  
applicable                                         适用的 k,*XG$2h  
applicable laws and regulations                 适用的法规 =^?/+p8k  
application systems                                  应用系统 ?@86P|19  
apply consistently                              一贯地执行，一贯地实施 4Nsp<Kn>  
appropriate                                       适当的，合适的； 4WB
0Pt{  
征用，挪用 hVY$;s  
appropriate authorization                          适当的授权 9' B `]/L  
appropriateness of audit evidence                    审计证据的适当性 @VEb{ w[H  
approval                                    批准，核准 upmx $H>  
assertion                                    (会计报表上的)认定；确认 ~xFkU#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <hyKu  
asset                                                 资产，财产 t6c4+D'{].  
asset restructuring                             资产重组 N!}f}oF  
assignment of duties                                 职责的划分 I?CZQ+}Hq  
assistant                                     助理，助理人员 $&c*'3  
associated company                                 联属公司，联营公司 ^2rN>k,?  
association                                        联合，结合；协会，社团 J&_n9$  
assumption                                       假设，假定 PJ#,2=n~  
at a given date                                         在某一特定时日 ,P0) 6>  
attestation                                         鉴证，公证 "tK=+f`NM  
attestation service                             鉴证服务 %|oym.-I6  
audit adjustment                                审计调整 f o3}W^0  
audit areas                                        审计领域 xmoxZW:  
audit conclusion                                审计结论 !ohN!P7&  
audit effectiveness                             审计效果 
SpBy3wd  
audit efficiency                                  审计效率 z1a7*)8P  
audit engagement letter                      审计业务约定书  $??I/6  
audit evidence                                          审计证据 HoAy_7-5  
audit fee                                    审计费 UiNP3T
J'L  
audit files                                          审计档案 ckn(`I  
audit findings                                     审计中发现的事项 \;Weizq5  
audit implementation stage                        审计实施阶段 er\|i. Y  
audit mark                                        审计标识 %C]>9."  
audit materiality                                 审计重要性 $~)SCbL^5  
audit method                                     审计方法 ['D]>Ot68  
audit objective                                         审计目标，审计目的 Lw,h+@0  
audit of financial statements                      会计报表审计，财务报表审计 zt%Mx>V@  
audit opinion                                     审计意见 WIGi51yC.x  
audit period                                      被审计期间，被审计年度 zQ PQ  
audit plan                                          审计计划 E{(;@PzE  
audit planning                                    编制审计计划，制定审计计划，审计计划 kx^/*~ex  
audit planning stage                                  审计计划阶段 ar,7S&sH  
audit procedure                                审计程序 Gc7=  
audit programme                               审计程序表，具体审计计划 `]aeI'[}R  
audit report                                       审计报告
(@YG~0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -?a 26o%e  
audit report with a qualified opinion                 有保留意见的审计报告 j8gdlIx  
audit report with an adverse opinion                否定意见的审计报告 iy"*5<;*DD  
audit report with dual dates                      双重日期审计报告 ?JUe uNs9  
audit reporting stage                                 审计报告阶段 mE[y SrV  
audit responsibility                                   审计责任 2g<Xtt7+o  
audit results                                      审计结果 2an f$^[  
audit risk                                          审计风险 khd4ue$  
audit sampling                                          审计抽样 /L3:  
audit sampling techniques                         审计抽样方法，审计抽样技术 F0# 'WfM#  
audit strategies                                  审计策略 w-jVC^
C]  
audit summary                                         审计总结，审计小结 5zJq9\)d+  
audit team                                         审计小组 Bw yx c  
audit test                                    审计测试 y{Q {'De  
audit trail                                          审计轨迹 $[|mGae  
audit work                                        审计工作 Hr C+Yjp  
audit working paper                                 审计工作底稿 O .M1@w]  
audited financial statement                        审计会计报表，已审计财务报表 i30!}}N8  
Auditing Guidelines (the～)                      审计规范指南 +C)~bb*  
auditing standards                             审计准则 rl.}%Ny  
audit-oriented working paper                          (审计)业务类工作底稿 '"Nr,vQo  
authorisation                                     授权 m {}Lm)M  
authorisation of transaction                       交易的授权 jiGTA:v
 
availability                                         可获得性 Sjj6q`  
B p7~!z.)o  
balance                                      余额；差额；平衡 1;iUWU1@  
balance sheet                                    资产负债表 .)3<Q}>  
bank                                                 银行 TqQ[_RKg2  
bank account                                    银行账户，银行户头 /{2,zW  
bank statement                                 银行对账单 OrW  
barter transaction                              易货交易，以物换物交易 $;
PMkUE  
basis of audit                                    审计依据 zm# ?W  
basis of preparation                                (会计报表的)编制基础 {..6>fS  
book of account                               账目，账簿 9H~n_  
borrowing                                         借款，贷款，借债 "  1tH   
branch                                              分支，分支机构，分店 ->jDb/a{C  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,: ^u-b|  
budget                                              预算 ~M$Wd2Th  
building                                      建筑物；大楼 ?A0)L27UE&  
business conditions                                  业务情况，经营情况 8XaQAy%d]  
business licence                               (企业等的)营业执照 _v:SP LU  
business relation                                业务关系 QWU-m{@~&  
7$#u  

呵呵，学下，谢谢分享