[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 (~
p< P+  
　　 Zu*F#s!tUI  
审计词汇英汉对照 "{A(x }'Y4  
   yuh *  
A zYH&i6nj  
L^1NY3=$  
aC] $k'71  
ability to continue as a going concern               持续经营能力 OAgniLv  
acceptability                                     可接受性，可接受程度 9)l$ aBa  
acceptable level of detection risk                     检查风险的可接受水平 hZ|z|!g0  
acceptance of engagement                       接受委托 \ [;0KV_  
accepting the engagement for the first time              首次接受委托
/ixp&Z|7  
access to asset                                         对资产的接触 ^ gdaa>L  
according to                                     根据，依据，依照 nGC/R&  
account balance                                账户余额 !Jo_"#5  
account for                                       对……进行会计处理，核算；解释 pIc#L>{E  
accounting                                        会计，会计学 y'3rNa]G1  
accounting advisory serve                        会计咨询服务 &T#;-`'  
accounting firm                                 会计师事务所 #$.;'#u'so  
accounting information                      会计信息，会计资料 %Tfbsyf%f  
accounting period                             会计期间 f[]dfLS"W  
accounting policies                                   会计政策 esJ~;~[@(r  
accounting professional bodies                 会计职业组织，会计职业团体  0HZ{Y9]  
accounting records                                   会计记录 W8G,=d}6  
accounting responsibility                           会计责任 ,V7nzhA2  
accounting service                             会计服务 `

./$&'  
accounting standards                                会计准则 atj(eg  
Accounting Standards for Business Enterprises       企业会计准则 ?al'F q  
accounting system                             会计系统 
 4j*  
accounting treatment                                会计处理 kXViWOXU^  
accuracy                                    准确性，精确性 "fb[23g%@k  
additional audit procedures                      追加审计程序 T~-ycVc  
addressee                                         收件人，收信人 T;4NRC  
Administration of State-owned Assets  (the～)     国有资产管理局 `~cqAs}6]Q  
administrative laws and regulations                 行政法规 ez7A4>
/  
adverse impact                                 不利影响，负面影响 ^vZ
S UfS  
adverse opinion                                反对意见 ~?l | [  
advisory group                                  咨询组，顾问组 Jx:Y-$  
agency fee                                        代理费，代理费用 \P[Y`LYL  
aggregate                                          总计，合计为…… VMZMG$C  
alternation of document and record                 变造文件和记录 t^&Cxh  
alternative audit procedures                      替代审计程序，备选审计程序 ::`HQ@^  
amend                                              修改，修订 9p]QM)M  
amortisation                                      摊销 -uS!\  
analytical capacity                             分析能力 &0d#Y]D4`  
analytical procedures                               分析性程序 _YRFet[,m  
annual financial statements                        年度会计报表，年度财务报表  8$=n j  
appendix                                          附录，附表 H8=N@l  
applicable                                         适用的 _O?`@g?i  
applicable laws and regulations                 适用的法规 7^avpf)>  
application systems                                  应用系统 x[p|G5  
apply consistently                              一贯地执行，一贯地实施 t5Sy V:fP  
appropriate                                       适当的，合适的； /'SNw?&  
征用，挪用 3<Lx&p~%T  
appropriate authorization                          适当的授权 poE0{HOU  
appropriateness of audit evidence                    审计证据的适当性 b1I]>\  
approval                                    批准，核准 XPc^Tq  
assertion                                    (会计报表上的)认定；确认 #mxPw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cZ,b?I"Q%  
asset                                                 资产，财产 Xg6Jh``  
asset restructuring                             资产重组 1C+13LE$U  
assignment of duties                                 职责的划分 rSY!vkLE\  
assistant                                     助理，助理人员 l$KA)xbI  
associated company                                 联属公司，联营公司 A`%k:@  
association                                        联合，结合；协会，社团 w7L{_aom  
assumption                                       假设，假定 D\v+wp.  
at a given date                                         在某一特定时日 hgG9m[?K  
attestation                                         鉴证，公证 ^^sE:  
attestation service                             鉴证服务 G[PtkPSJ  
audit adjustment                                审计调整 #\{l"-  
audit areas                                        审计领域 E:68?IJ  
audit conclusion                                审计结论 [jQp
~&
nY  
audit effectiveness                             审计效果 q1x`Bj  
audit efficiency                                  审计效率 zpn9,,~u  
audit engagement letter                      审计业务约定书 u,ho7ht3(  
audit evidence                                          审计证据 "Fr.fhh'~  
audit fee                                    审计费 LBeF&sb6  
audit files                                          审计档案 Pm6pv ;WK  
audit findings                                     审计中发现的事项 l:~/<`o  
audit implementation stage                        审计实施阶段 k=$TGqQY?  
audit mark                                        审计标识 c^xIm'eob  
audit materiality                                 审计重要性 LVM%"sd?  
audit method                                     审计方法 n`_{9R  
audit objective                                         审计目标，审计目的 3DX*gsx(  
audit of financial statements                      会计报表审计，财务报表审计 8Al{+gx@?  
audit opinion                                     审计意见 P;.W+WN  
audit period                                      被审计期间，被审计年度 C }j"Qi`  
audit plan                                          审计计划 B3`5O[6  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vr)S{k-Q  
audit planning stage                                  审计计划阶段 o'aEY<mZ7  
audit procedure                                审计程序 0],r0  
audit programme                               审计程序表，具体审计计划 5DU6rks%
 
audit report                                       审计报告 #P9~}JB3,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1s&zMWC  
audit report with a qualified opinion                 有保留意见的审计报告 z|J_b"u4  
audit report with an adverse opinion                否定意见的审计报告 *8 A  
audit report with dual dates                      双重日期审计报告 C3f' {}  
audit reporting stage                                 审计报告阶段 .NC!7+1m  
audit responsibility                                   审计责任 9<?M8_  
audit results                                      审计结果 W+c<2?d:  
audit risk                                          审计风险 _yx>TE2e  
audit sampling                                          审计抽样 nc29j_Id  
audit sampling techniques                         审计抽样方法，审计抽样技术 `{h*/Q  
audit strategies                                  审计策略 t>RY7C;PuS  
audit summary                                         审计总结，审计小结  Mx?d  
audit team                                         审计小组 cl3K<'D  
audit test                                    审计测试 xIW3={b3  
audit trail                                          审计轨迹 G_8RK,H.  
audit work                                        审计工作 <NY^M!  
audit working paper                                 审计工作底稿 $rBq"u=,0+  
audited financial statement                        审计会计报表，已审计财务报表 2a)xTA#  
Auditing Guidelines (the～)                      审计规范指南 s\(k<Ks  
auditing standards                             审计准则 +)om^e@.  
audit-oriented working paper                          (审计)业务类工作底稿  qA7>vi%  
authorisation                                     授权 &ywPuTt  
authorisation of transaction                       交易的授权 Ta0|+IYk<  
availability                                         可获得性 -);Wfs  
B NA`SyKtg_  
balance                                      余额；差额；平衡 UgSB>V<?  
balance sheet                                    资产负债表 O63<AY@  
bank                                                 银行 |s(FLF-  
bank account                                    银行账户，银行户头 ZQsJL\x[UK  
bank statement                                 银行对账单 -Cpl?Io`r5  
barter transaction                              易货交易，以物换物交易 x+:UN'
"r  
basis of audit                                    审计依据 Fyx|z'4b  
basis of preparation                                (会计报表的)编制基础 ah&D%8E  
book of account                               账目，账簿 /Iy
]DU
8  
borrowing                                         借款，贷款，借债 8^2oWC#U(  
branch                                              分支，分支机构，分店 bo>*fNqAIy  
brought forward                                (账户余额等的)承上年，承上期，承上页 Zn+.
;o)E<  
budget                                              预算 rU:
`*b<  
building                                      建筑物；大楼 myQagqRx  
business conditions                                  业务情况，经营情况 /SR*W5#s  
business licence                               (企业等的)营业执照 dq6m>;`  
business relation                                业务关系 3S@7]Pg  
6<SAa#@ey  

呵呵，学下，谢谢分享