[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 A2H4k|8  
　　 n-;y*kD  
审计词汇英汉对照 W0`Gc {  
   -M5=r>1;  
A p='-\M74K  
*wbZ;rfF  
C'mL&  
ability to continue as a going concern               持续经营能力 #VbVsl  
acceptability                                     可接受性，可接受程度 ;e8V +h  
acceptable level of detection risk                     检查风险的可接受水平 keAcKhj  
acceptance of engagement                       接受委托 f^Bc  
accepting the engagement for the first time              首次接受委托 E_ucab-Fi  
access to asset                                         对资产的接触 i

rBDGT~  
according to                                     根据，依据，依照 wdE?SDs  
account balance                                账户余额 6vzk\n  
account for                                       对……进行会计处理，核算；解释 /uqu32;o  
accounting                                        会计，会计学 ZFh+x@  
accounting advisory serve                        会计咨询服务 (X[2TT3j!  
accounting firm                                 会计师事务所 $A\m>*@  
accounting information                      会计信息，会计资料 fp>.Owt%.  
accounting period                             会计期间 &x:JD1T}  
accounting policies                                   会计政策 }qPhx6nP  
accounting professional bodies                 会计职业组织，会计职业团体 ?h\mk0[  
accounting records                                   会计记录 -C7FuD[Xw  
accounting responsibility                           会计责任 #TJk-1XM*q  
accounting service                             会计服务 6iezLG 5  
accounting standards                                会计准则 Bn wzcl  
Accounting Standards for Business Enterprises       企业会计准则 7hNb/O004  
accounting system                             会计系统 **_&i!dtL  
accounting treatment                                会计处理 |?m` xO  
accuracy                                    准确性，精确性 <!^ [~`  
additional audit procedures                      追加审计程序 }E<^gAh}  
addressee                                         收件人，收信人 !3&kQpF  
Administration of State-owned Assets  (the～)     国有资产管理局 7()?C}Ni-  
administrative laws and regulations                 行政法规 _uxPx21g}  
adverse impact                                 不利影响，负面影响 R""%F#4XJ2  
adverse opinion                                反对意见 =ZYThfAEw  
advisory group                                  咨询组，顾问组 SqPtWEq@P  
agency fee                                        代理费，代理费用 EYS>0Y  
aggregate                                          总计，合计为…… D}mL7d1  
alternation of document and record                 变造文件和记录 8pZ<9t'  
alternative audit procedures                      替代审计程序，备选审计程序 %"3 )TN4  
amend                                              修改，修订 H
. ,;-  
amortisation                                      摊销 &&8'0.M{  
analytical capacity                             分析能力 ^y.
UbI  
analytical procedures                               分析性程序 n
n~YK  
annual financial statements                        年度会计报表，年度财务报表 _cI_#  
appendix                                          附录，附表 C*Vd-U  
applicable                                         适用的 &vUq}r%P  
applicable laws and regulations                 适用的法规 8Cf|*C+_'  
application systems                                  应用系统 (-yl|NFBw  
apply consistently                              一贯地执行，一贯地实施 |cbd6e{!  
appropriate                                       适当的，合适的； oh8L`=>&a  
征用，挪用 0NE{8O0;Fr  
appropriate authorization                          适当的授权 :>3=gex@^0  
appropriateness of audit evidence                    审计证据的适当性 &K%aw  
approval                                    批准，核准 %n?vJ#aX%  
assertion                                    (会计报表上的)认定；确认 ".2K9j7$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {+T/GBF-K=  
asset                                                 资产，财产 {aq9i  
asset restructuring                             资产重组 eBr4O i  
assignment of duties                                 职责的划分 x!7yU_ls`  
assistant                                     助理，助理人员 /="HqBI#i  
associated company                                 联属公司，联营公司 |w&~g9   
association                                        联合，结合；协会，社团 u</8w&!  
assumption                                       假设，假定 ;<Q dy` T  
at a given date                                         在某一特定时日 :KE/!]z  
attestation                                         鉴证，公证 7ETjn)%bs  
attestation service                             鉴证服务 f4t.f*#  
audit adjustment                                审计调整 !>.vh]8g  
audit areas                                        审计领域 1JS 2SxF  
audit conclusion                                审计结论 TRvZ  
audit effectiveness                             审计效果 `^F: -  
audit efficiency                                  审计效率 @s*,xHE  
audit engagement letter                      审计业务约定书
1i |.h  
audit evidence                                          审计证据 f[~1<;|-  
audit fee                                    审计费 O12Q8Oj!0  
audit files                                          审计档案 5N/Lk>p1u
 
audit findings                                     审计中发现的事项 C".1 +Um  
audit implementation stage                        审计实施阶段 x"B'zP  
audit mark                                        审计标识 4*H"Z(HP   
audit materiality                                 审计重要性 %e%7oqR?  
audit method                                     审计方法 HMQI&Lh=U  
audit objective                                         审计目标，审计目的 oVO.@M#  
audit of financial statements                      会计报表审计，财务报表审计 gT52G?-  
audit opinion                                     审计意见 dSK0h(8  
audit period                                      被审计期间，被审计年度 f?UzD#50D  
audit plan                                          审计计划 yyl#{Nl@t  
audit planning                                    编制审计计划，制定审计计划，审计计划 'imU`zeo  
audit planning stage                                  审计计划阶段 '5.\#=S1  
audit procedure                                审计程序 F1W+o?B  
audit programme                               审计程序表，具体审计计划 ^$?qT60%d|  
audit report                                       审计报告 |m>}
%{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UZxmhsv  
audit report with a qualified opinion                 有保留意见的审计报告 n'w,n1z7  
audit report with an adverse opinion                否定意见的审计报告 7Ua7A  
audit report with dual dates                      双重日期审计报告 a -0cN 9  
audit reporting stage                                 审计报告阶段 KX+ey8@[  
audit responsibility                                   审计责任 G?)vWM`j  
audit results                                      审计结果 __N.#c/l{  
audit risk                                          审计风险 )iE"Tl  
audit sampling                                          审计抽样  M[P^]J@  
audit sampling techniques                         审计抽样方法，审计抽样技术 !$xu(D.  
audit strategies                                  审计策略 dk5|@?pe  
audit summary                                         审计总结，审计小结 R 1zC.m  
audit team                                         审计小组 A|RR]CFJ  
audit test                                    审计测试 J\`^:tcG  
audit trail                                          审计轨迹 Yv\!vW7I  
audit work                                        审计工作 knHv?#  
audit working paper                                 审计工作底稿 {U @3yB  
audited financial statement                        审计会计报表，已审计财务报表 ej[Su  
Auditing Guidelines (the～)                      审计规范指南 3VO:+mT  
auditing standards                             审计准则 <0j{ $.  
audit-oriented working paper                          (审计)业务类工作底稿 Ie_I7YJ  
authorisation                                     授权  kq/u,16@  
authorisation of transaction                       交易的授权 3oBC   
availability                                         可获得性 #+jUhxq  
B MOZu .NmO  
balance                                      余额；差额；平衡 o0Gx%99'  
balance sheet                                    资产负债表 3'#%c>_  
bank                                                 银行 d<T%`:s<  
bank account                                    银行账户，银行户头 `iYc<N`  
bank statement                                 银行对账单 h7W}OF_=y  
barter transaction                              易货交易，以物换物交易 G}Z4g  
basis of audit                                    审计依据 z^`]7 i  
basis of preparation                                (会计报表的)编制基础 W<'<'z5  
book of account                               账目，账簿 &?<AwtNN  
borrowing                                         借款，贷款，借债 :Yvb
U Y  
branch                                              分支，分支机构，分店 ;93KG4a  
brought forward                                (账户余额等的)承上年，承上期，承上页 >4)g4~'n!  
budget                                              预算 "'{OIP  
building                                      建筑物；大楼 g9V.13k  
business conditions                                  业务情况，经营情况 k|j:T[_  
business licence                               (企业等的)营业执照 /~hbOs/ L  
business relation                                业务关系 zO.6W J  
ixI:@#5wY  

呵呵，学下，谢谢分享