[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 C7R3W,  
　　 raOu
D3  
审计词汇英汉对照 lijTL-3  
   6ERMn"[_w  
A 1yz%ud-l  
[*It' J^  
:qqG%RB  
ability to continue as a going concern               持续经营能力 k7@QFw4 j  
acceptability                                     可接受性，可接受程度 CV^%'HIs?+  
acceptable level of detection risk                     检查风险的可接受水平 !%}n9vr!}\  
acceptance of engagement                       接受委托 ^S;{;c +'  
accepting the engagement for the first time              首次接受委托 oB!Y)f6H1  
access to asset                                         对资产的接触 0U/[hG"DKN  
according to                                     根据，依据，依照 W+u,[_  
account balance                                账户余额 451.VI}MR  
account for                                       对……进行会计处理，核算；解释 li?@BHEf  
accounting                                        会计，会计学 XZ8rM4 ]
 
accounting advisory serve                        会计咨询服务 2V%z=  
accounting firm                                 会计师事务所 %U}6(~  
accounting information                      会计信息，会计资料 r)-{~JA!  
accounting period                             会计期间 |.RyF@N`T  
accounting policies                                   会计政策 $X-PjQb1Bb  
accounting professional bodies                 会计职业组织，会计职业团体 u"oO._a(  
accounting records                                   会计记录 kmTYRl )j  
accounting responsibility                           会计责任 Ap?,y?  
accounting service                             会计服务 XRkUv>Yk  
accounting standards                                会计准则 EUI*:JU-  
Accounting Standards for Business Enterprises       企业会计准则 aB (pdW4  
accounting system                             会计系统 2`;XcY4A  
accounting treatment                                会计处理 Q_fgpjEh/t  
accuracy                                    准确性，精确性 y2?9pVLa\y  
additional audit procedures                      追加审计程序 hR0a
5  
addressee                                         收件人，收信人 #mUQ@X@K  
Administration of State-owned Assets  (the～)     国有资产管理局 vOCaru?~h  
administrative laws and regulations                 行政法规 *szs"mQ/  
adverse impact                                 不利影响，负面影响 6RxI9{ry  
adverse opinion                                反对意见 R#ZJL

T  
advisory group                                  咨询组，顾问组 Va.TUz4  
agency fee                                        代理费，代理费用 =$bF[3D  
aggregate                                          总计，合计为……
aynaV  
alternation of document and record                 变造文件和记录 V D7^wd9  
alternative audit procedures                      替代审计程序，备选审计程序 05HCr"k  
amend                                              修改，修订 2 KH
T!ik  
amortisation                                      摊销 ZRc^}5}WA  
analytical capacity                             分析能力 Z R=[@Oi  
analytical procedures                               分析性程序 EI?8/c  
annual financial statements                        年度会计报表，年度财务报表 mh[,E8'd  
appendix                                          附录，附表 H!}L(gjEG  
applicable                                         适用的 (ot56`,k  
applicable laws and regulations                 适用的法规 /@ g 8MUq7  
application systems                                  应用系统 \fC;b"j  
apply consistently                              一贯地执行，一贯地实施 W\Scak>  
appropriate                                       适当的，合适的； ,vvfk=-  
征用，挪用 :epB:r  
appropriate authorization                          适当的授权 \VIY[6sn\M  
appropriateness of audit evidence                    审计证据的适当性 Yz[Rl ^  
approval                                    批准，核准 &I)tI^P}  
assertion                                    (会计报表上的)认定；确认 A0A|cJP
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZGX"Vn|YL  
asset                                                 资产，财产 [];wP'*  
asset restructuring                             资产重组 zi O(`"v  
assignment of duties                                 职责的划分 E$:2AK{*  
assistant                                     助理，助理人员 r8*xp\/  
associated company                                 联属公司，联营公司 :O@n6%pSL  
association                                        联合，结合；协会，社团 [ywF!#'){  
assumption                                       假设，假定 yp=sL' E  
at a given date                                         在某一特定时日 tAep_GR  
attestation                                         鉴证，公证 ?xMTO  
attestation service                             鉴证服务 MW+DqT.h  
audit adjustment                                审计调整 tFn[U#'  
audit areas                                        审计领域 ,3}+t6O"  
audit conclusion                                审计结论 (O09HY:  
audit effectiveness                             审计效果 v+sF0 j\P  
audit efficiency                                  审计效率 #k>n5cR@0  
audit engagement letter                      审计业务约定书 S{2;PaK  
audit evidence                                          审计证据 RWM~7^JA  
audit fee                                    审计费 E>*b,^J7g  
audit files                                          审计档案 am .d^'  
audit findings                                     审计中发现的事项 s8]%L4lvu  
audit implementation stage                        审计实施阶段 rDwd!Jet  
audit mark                                        审计标识 S3U]AH)C  
audit materiality                                 审计重要性 txnH~;(  
audit method                                     审计方法 ? uTuO  
audit objective                                         审计目标，审计目的 q
0>9T  
audit of financial statements                      会计报表审计，财务报表审计 ,*l
ns.|n  
audit opinion                                     审计意见 IN1n^f$:  
audit period                                      被审计期间，被审计年度 <x ;g9Z>(  
audit plan                                          审计计划 :$yOic}y  
audit planning                                    编制审计计划，制定审计计划，审计计划 7g{JE^u  
audit planning stage                                  审计计划阶段 hV`?, ~K  
audit procedure                                审计程序 .
@mZG<vg  
audit programme                               审计程序表，具体审计计划 AZNo%!)o  
audit report                                       审计报告 r/ATZAgHP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q2)5A&U\  
audit report with a qualified opinion                 有保留意见的审计报告 f`>\bdz  
audit report with an adverse opinion                否定意见的审计报告 Xu_1r8-|=b  
audit report with dual dates                      双重日期审计报告 5"U5^6:T  
audit reporting stage                                 审计报告阶段 }mZCQJ#`  
audit responsibility                                   审计责任 !( Y|Vm'  
audit results                                      审计结果 n 78!]O  
audit risk                                          审计风险 qx >Z@o
 
audit sampling                                          审计抽样 CP"5E?dcK  
audit sampling techniques                         审计抽样方法，审计抽样技术 qa~ju\jm.  
audit strategies                                  审计策略 oliVaavj  
audit summary                                         审计总结，审计小结 t,XbF  
audit team                                         审计小组 ^56D) A=  
audit test                                    审计测试 p.4Sgeh#  
audit trail                                          审计轨迹 j/T@-7^0  
audit work                                        审计工作 c??m9=OX1  
audit working paper                                 审计工作底稿 H|?r_Ns  
audited financial statement                        审计会计报表，已审计财务报表 5$Kv%U  
Auditing Guidelines (the～)                      审计规范指南 3~WI3ZIR  
auditing standards                             审计准则 'i3-mZ/|8  
audit-oriented working paper                          (审计)业务类工作底稿 't(#HBU  
authorisation                                     授权 ?_S);  
authorisation of transaction                       交易的授权 mpD
xJk!   
availability                                         可获得性 [!KsAsmk  
B &V&beq4)p  
balance                                      余额；差额；平衡 h=YTgJ  
balance sheet                                    资产负债表 \Z%_dT}  
bank                                                 银行 TDPQ+Kg_  
bank account                                    银行账户，银行户头 id`9,I Jx  
bank statement                                 银行对账单 1dp8'f5^  
barter transaction                              易货交易，以物换物交易 eK3d_bF+  
basis of audit                                    审计依据 Zmk
9C@  
basis of preparation                                (会计报表的)编制基础 DBvozTsF~  
book of account                               账目，账簿 $'*{&/
@  
borrowing                                         借款，贷款，借债 Z>1yLt@ls  
branch                                              分支，分支机构，分店 <7ag=IgDy  
brought forward                                (账户余额等的)承上年，承上期，承上页 Gh{9nM_\"  
budget                                              预算 i}<fg*6@E  
building                                      建筑物；大楼 4uE/!dT  
business conditions                                  业务情况，经营情况 Uul5h 8F  
business licence                               (企业等的)营业执照 ~^ '+.  
business relation                                业务关系 4|eI_u{_  
), VF]  

呵呵，学下，谢谢分享