[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 1b<[/g9  
　　 kA/yL]m^S  
审计词汇英汉对照 T*%O\&'r  
   I&f!>y?,Z  
A !l$k6,WJi  
;0o% hx  
`Krk <G  
ability to continue as a going concern               持续经营能力 /<k]mY cu  
acceptability                                     可接受性，可接受程度 z:;yx  
acceptable level of detection risk                     检查风险的可接受水平 o|APsQE  
acceptance of engagement                       接受委托 g f<vQb|  
accepting the engagement for the first time              首次接受委托 ~Kt2g\BSok  
access to asset                                         对资产的接触 _ZE &W  
according to                                     根据，依据，依照 s;#,c(  
account balance                                账户余额 tu^C<MV  
account for                                       对……进行会计处理，核算；解释 M9.FtQhK/  
accounting                                        会计，会计学 <m> m"|G  
accounting advisory serve                        会计咨询服务 ))6YOc  
accounting firm                                 会计师事务所 "}2I0tM  
accounting information                      会计信息，会计资料 SNC)c
q+{  
accounting period                             会计期间 %?B ygG
 
accounting policies                                   会计政策 "%w E>E  
accounting professional bodies                 会计职业组织，会计职业团体 C,B{7s0-  
accounting records                                   会计记录 p2hPLq  
accounting responsibility                           会计责任 IM_SZs  
accounting service                             会计服务 _adW>-wQ!d  
accounting standards                                会计准则 825 QS`  
Accounting Standards for Business Enterprises       企业会计准则 a>&dAo}  
accounting system                             会计系统 2>g!+p Ox  
accounting treatment                                会计处理 a28`)17z  
accuracy                                    准确性，精确性 PY#_$ C  
additional audit procedures                      追加审计程序 ,4r 4 <  
addressee                                         收件人，收信人 n2Y a'YF  
Administration of State-owned Assets  (the～)     国有资产管理局 W^i[7 r  
administrative laws and regulations                 行政法规 _e "  
adverse impact                                 不利影响，负面影响 6('CB|ga  
adverse opinion                                反对意见 !O4)YM  
advisory group                                  咨询组，顾问组 >$7{H]  
agency fee                                        代理费，代理费用 Hq|{Nt%Q  
aggregate                                          总计，合计为…… jP.dQj^j&  
alternation of document and record                 变造文件和记录 
t')%;N  
alternative audit procedures                      替代审计程序，备选审计程序 4!A(7 s4t  
amend                                              修改，修订 @2sr/gX^  
amortisation                                      摊销 1aezlDc*  
analytical capacity                             分析能力 Bqw/\Lxwlf  
analytical procedures                               分析性程序 -HRa6  
annual financial statements                        年度会计报表，年度财务报表 D2f~*!vEnA  
appendix                                          附录，附表 *t`=1Ioj  
applicable                                         适用的 ]+Z,HY@;-  
applicable laws and regulations                 适用的法规 oGL2uQXX  
application systems                                  应用系统 >gDKkeLD  
apply consistently                              一贯地执行，一贯地实施 hLaQ[9  
appropriate                                       适当的，合适的； \q"vC1,9  
征用，挪用 \"P$*y4Le  
appropriate authorization                          适当的授权 e"ClG/M_XS  
appropriateness of audit evidence                    审计证据的适当性 >0cg  
approval                                    批准，核准 7)BK&kpVr  
assertion                                    (会计报表上的)认定；确认 ,uZz?7mO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S~B{G T\M  
asset                                                 资产，财产 !T.yv5ge'  
asset restructuring                             资产重组 REPI>-|  
assignment of duties                                 职责的划分 W(EN01d\  
assistant                                     助理，助理人员 ZeH=]G4Zv7  
associated company                                 联属公司，联营公司 T/tCX[}  
association                                        联合，结合；协会，社团 pwl7aC+6d  
assumption                                       假设，假定 ufN`=IJ%  
at a given date                                         在某一特定时日 HBZtg  
attestation                                         鉴证，公证 Q 822 #  
attestation service                             鉴证服务 .#LHj} u  
audit adjustment                                审计调整 o[g]Va*8  
audit areas                                        审计领域 B %  
audit conclusion                                审计结论 Z& bIjp  
audit effectiveness                             审计效果 
GK{~n  
audit efficiency                                  审计效率 D 1(9/;9  
audit engagement letter                      审计业务约定书 54Vb[;`Kkb  
audit evidence                                          审计证据 }ok'd=M  
audit fee                                    审计费 G%T<wKD<  
audit files                                          审计档案 ODKS6E1{  
audit findings                                     审计中发现的事项 E0eZal],  
audit implementation stage                        审计实施阶段 7TA&u'  
audit mark                                        审计标识 *rC%nmJwk!  
audit materiality                                 审计重要性 ,<;.'r  
audit method                                     审计方法 S^r[%l<'n  
audit objective                                         审计目标，审计目的 hmI> 7@&  
audit of financial statements                      会计报表审计，财务报表审计 ZFtN~Tg  
audit opinion                                     审计意见
=_[Ich,}  
audit period                                      被审计期间，被审计年度 Fyc":{Jd  
audit plan                                          审计计划 `eKFs0M.  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;W3c|5CE  
audit planning stage                                  审计计划阶段 9Yji34eDZ  
audit procedure                                审计程序 c1 1?Kq  
audit programme                               审计程序表，具体审计计划 jsq|K=x,  
audit report                                       审计报告 ki8Jl}dr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \j0016;  
audit report with a qualified opinion                 有保留意见的审计报告 zS `>65}e  
audit report with an adverse opinion                否定意见的审计报告 dl+c+
w"  
audit report with dual dates                      双重日期审计报告 j:0< tjE  
audit reporting stage                                 审计报告阶段 ZSn6JV'g  
audit responsibility                                   审计责任 "MDy0Tj8EN  
audit results                                      审计结果
XXb,*u 3  
audit risk                                          审计风险 6\m'MV`R!  
audit sampling                                          审计抽样 ]C>h_,EZc  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,9W!cD+0  
audit strategies                                  审计策略 Ca3 {e1  
audit summary                                         审计总结，审计小结 1t7T\~+F  
audit team                                         审计小组 o'ZW  
audit test                                    审计测试 D\ P-|}  
audit trail                                          审计轨迹 rR(\fX!dg  
audit work                                        审计工作 u9{Z*w3L7  
audit working paper                                 审计工作底稿 (n2=.9k!  
audited financial statement                        审计会计报表，已审计财务报表 l'?(4N  
Auditing Guidelines (the～)                      审计规范指南 *!,k`=.([#  
auditing standards                             审计准则 !~]'&9  
audit-oriented working paper                          (审计)业务类工作底稿 !lI1jb"
 
authorisation                                     授权 *-s': ('R  
authorisation of transaction                       交易的授权 KXcE@q9  
availability                                         可获得性 _:G>bU/^  
B Z`ZML+;~6  
balance                                      余额；差额；平衡 7+m.:~H3}  
balance sheet                                    资产负债表 ;eP.B/N  
bank                                                 银行 )NlxW5  
bank account                                    银行账户，银行户头 kj`h{
Wc[)  
bank statement                                 银行对账单 4iJ4g%]  
barter transaction                              易货交易，以物换物交易 rM20Y(|  
basis of audit                                    审计依据 |qb-iXW=  
basis of preparation                                (会计报表的)编制基础 D}?JX5.  
book of account                               账目，账簿 >x${I`2w  
borrowing                                         借款，贷款，借债 )>!y7/3  
branch                                              分支，分支机构，分店 Rc~63![O.  
brought forward                                (账户余额等的)承上年，承上期，承上页 V/J- zH&  
budget                                              预算 J!iKW  
building                                      建筑物；大楼 V.w!]{xm  
business conditions                                  业务情况，经营情况 y9K'(/  
business licence                               (企业等的)营业执照 kQ.3J.Q5  
business relation                                业务关系 8b $e)  
k'K 1zUBj  

呵呵，学下，谢谢分享