[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 o%yfR.M6$  
　　 0 i'bo*  
审计词汇英汉对照 #7Fdmnu`  
   whi#\>i  
A &2,3R}B/  
'GI| t  
o;TS69|D  
ability to continue as a going concern               持续经营能力 Ko|m<;LX  
acceptability                                     可接受性，可接受程度 u4#YZOiY)A  
acceptable level of detection risk                     检查风险的可接受水平 `- HI)-A97  
acceptance of engagement                       接受委托 '@/1e\-y  
accepting the engagement for the first time              首次接受委托 ,B~5;/|  
access to asset                                         对资产的接触 S;0z%$y  
according to                                     根据，依据，依照 H@xHkqan  
account balance                                账户余额 f@@7?5fW  
account for                                       对……进行会计处理，核算；解释 W KAG)4  
accounting                                        会计，会计学 R 7h^ @  
accounting advisory serve                        会计咨询服务 m#Ydq(0+  
accounting firm                                 会计师事务所 UY6aD~tD0  
accounting information                      会计信息，会计资料 5jq @ nq6  
accounting period                             会计期间 ) 2lB  
accounting policies                                   会计政策 ?6Wv["%  
accounting professional bodies                 会计职业组织，会计职业团体 wrQ02?  
accounting records                                   会计记录 ;Rlf[](iL  
accounting responsibility                           会计责任 AQ&vq$  
accounting service                             会计服务 "T$LJ1E  
accounting standards                                会计准则 h2-v.Tjf  
Accounting Standards for Business Enterprises       企业会计准则 <z#.J]  
accounting system                             会计系统 gvFJ~lL  
accounting treatment                                会计处理 g`z;:ao  
accuracy                                    准确性，精确性 0tz? sN  
additional audit procedures                      追加审计程序 O3V.4tp  
addressee                                         收件人，收信人 5X>K#N  
Administration of State-owned Assets  (the～)     国有资产管理局 GrUpATIx  
administrative laws and regulations                 行政法规 6gabnW3  
adverse impact                                 不利影响，负面影响 /X]gm\x7s  
adverse opinion                                反对意见 )&DsRA7v  
advisory group                                  咨询组，顾问组 NCd DG  
agency fee                                        代理费，代理费用 |:.s6a#(  
aggregate                                          总计，合计为…… H_ a##z  
alternation of document and record                 变造文件和记录 6FYL},.R  
alternative audit procedures                      替代审计程序，备选审计程序 #Iu"qu  
amend                                              修改，修订 
J&Db-  
amortisation                                      摊销 `_f&T}]  
analytical capacity                             分析能力  aGOS9  
analytical procedures                               分析性程序 XuWX@cK  
annual financial statements                        年度会计报表，年度财务报表 2Wg:eh  
appendix                                          附录，附表 ?S;z!) H)P  
applicable                                         适用的 kbL7Xjk  
applicable laws and regulations                 适用的法规 Vm?#~}T  
application systems                                  应用系统
/6rQ.+|).  
apply consistently                              一贯地执行，一贯地实施 k`#E#1niN  
appropriate                                       适当的，合适的； ]x).C[^  
征用，挪用 .sc80i4  
appropriate authorization                          适当的授权 ^*YoNd_kpN  
appropriateness of audit evidence                    审计证据的适当性 a~ RY 8s  
approval                                    批准，核准 <ne?;P1L  
assertion                                    (会计报表上的)认定；确认 ,SPgop'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H<}|n1w<  
asset                                                 资产，财产 kh@O_Q` j  
asset restructuring                             资产重组 ])G|
U A.  
assignment of duties                                 职责的划分 x ;~;Ah.p  
assistant                                     助理，助理人员 /0cm7[a?  
associated company                                 联属公司，联营公司 S|xwYaoy%  
association                                        联合，结合；协会，社团 T+x /J]A  
assumption                                       假设，假定 HE{UgU:tY  
at a given date                                         在某一特定时日 xQ';$&  
attestation                                         鉴证，公证 2}7_Y6RS*  
attestation service                             鉴证服务 E2 FnC}#W  
audit adjustment                                审计调整 ju5o).!bg  
audit areas                                        审计领域 xbxzB<yL  
audit conclusion                                审计结论 Y4w
]jIv  
audit effectiveness                             审计效果 7NT0]j(w-  
audit efficiency                                  审计效率 [m4M#Lg\0  
audit engagement letter                      审计业务约定书 \crh`~?>  
audit evidence                                          审计证据 GGo~39G  
audit fee                                    审计费 CzY18-L@EX  
audit files                                          审计档案 U'msHF  
audit findings                                     审计中发现的事项 bHcBjk.\  
audit implementation stage                        审计实施阶段 C:t?HLY)fG  
audit mark                                        审计标识 FA>.1EI  
audit materiality                                 审计重要性 g_n_Qlo  
audit method                                     审计方法 m,"-/)  
audit objective                                         审计目标，审计目的 +=Q:g,kP  
audit of financial statements                      会计报表审计，财务报表审计 ).`v&-cK4E  
audit opinion                                     审计意见 *DvX||`&  
audit period                                      被审计期间，被审计年度 VxS3lR=  
audit plan                                          审计计划 
,}khu  
audit planning                                    编制审计计划，制定审计计划，审计计划 BeLqk3'/  
audit planning stage                                  审计计划阶段 }A]eC  
audit procedure                                审计程序  j'Jb+@W?  
audit programme                               审计程序表，具体审计计划 k q]E@tE*3  
audit report                                       审计报告 4D DBf j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =L@CZ "  
audit report with a qualified opinion                 有保留意见的审计报告 kN3 <l7  
audit report with an adverse opinion                否定意见的审计报告 vNs`UkA  
audit report with dual dates                      双重日期审计报告 mR
|5$1[b  
audit reporting stage                                 审计报告阶段 / P -#y@I  
audit responsibility                                   审计责任 ?-%(K^y4r  
audit results                                      审计结果 [mQ1r*[j  
audit risk                                          审计风险 5073Q~  
audit sampling                                          审计抽样 )A%* l9\nG  
audit sampling techniques                         审计抽样方法，审计抽样技术 b{,v?7^4  
audit strategies                                  审计策略 "f<gZsb  
audit summary                                         审计总结，审计小结 z. X hE \  
audit team                                         审计小组
[B
`4I  
audit test                                    审计测试 }:YL'$:5!  
audit trail                                          审计轨迹 Z*f%R\u  
audit work                                        审计工作 nSh~mP  
audit working paper                                 审计工作底稿 XN6$TNsD$  
audited financial statement                        审计会计报表，已审计财务报表 ,Y6]x^
W  
Auditing Guidelines (the～)                      审计规范指南 IY8< ^Q']  
auditing standards                             审计准则 KQb&7k.  
audit-oriented working paper                          (审计)业务类工作底稿 %o4v } mzV  
authorisation                                     授权 t2vm&jk  
authorisation of transaction                       交易的授权 2}XRqa.|  
availability                                         可获得性 U}DE9e{/!  
B k
!z<=WA  
balance                                      余额；差额；平衡 `L 1+j  
balance sheet                                    资产负债表 R) :Xs.  
bank                                                 银行 @k)J i!7  
bank account                                    银行账户，银行户头 pnE]B0e  
bank statement                                 银行对账单 +TA~RCd  
barter transaction                              易货交易，以物换物交易 NOwd'iU  
basis of audit                                    审计依据 iZiT/#,H2  
basis of preparation                                (会计报表的)编制基础 1$.svR  
book of account                               账目，账簿 C>x)jDb?  
borrowing                                         借款，贷款，借债 3) d}3w {  
branch                                              分支，分支机构，分店 2A@oa 9  
brought forward                                (账户余额等的)承上年，承上期，承上页 sbX7VfAR`  
budget                                              预算 Nu?A>Q  
building                                      建筑物；大楼 7FPSBvU#/  
business conditions                                  业务情况，经营情况
) 3"!Q+  
business licence                               (企业等的)营业执照 LxGD=b  
business relation                                业务关系 ~XP|dn}  
Jnd_cJ]a  

呵呵，学下，谢谢分享