[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 7G_lGV_  
　　 HlX7A1i/  
审计词汇英汉对照 |e3YTLsI  
   8[8U49V9(  
A 27H4en; o=  
:/NP8$~@j  
/ pR,l5  
ability to continue as a going concern               持续经营能力 9x9E+DG#(  
acceptability                                     可接受性，可接受程度 8EI&}I  
acceptable level of detection risk                     检查风险的可接受水平 \<y#$:4r<8  
acceptance of engagement                       接受委托 ;[Hrpl S  
accepting the engagement for the first time              首次接受委托 y"nCT3  
access to asset                                         对资产的接触 Gv\fF;,R  
according to                                     根据，依据，依照 ]6HnK%  
account balance                                账户余额 6r,zOs-I]  
account for                                       对……进行会计处理，核算；解释 E95VR?nUg  
accounting                                        会计，会计学 An !i  
accounting advisory serve                        会计咨询服务 Lismo#  
accounting firm                                 会计师事务所 jbTyM"Y  
accounting information                      会计信息，会计资料 /3~}=b  
accounting period                             会计期间 nSU7,K`PM  
accounting policies                                   会计政策 'zTa]y]a  
accounting professional bodies                 会计职业组织，会计职业团体 c-
a;nAR  
accounting records                                   会计记录 G@S'_  
accounting responsibility                           会计责任 83"C~xe?p4  
accounting service                             会计服务 Aj=c,]2  
accounting standards                                会计准则 2?owXcbx  
Accounting Standards for Business Enterprises       企业会计准则 .ZH5^Sv$vp  
accounting system                             会计系统 B&H [z  
accounting treatment                                会计处理 GJuU?h#:/{  
accuracy                                    准确性，精确性 PFeK;`[  
additional audit procedures                      追加审计程序 s-
xby~  
addressee                                         收件人，收信人 rHgrCMW  
Administration of State-owned Assets  (the～)     国有资产管理局 K+c>C j}H  
administrative laws and regulations                 行政法规 oRCD8b?  
adverse impact                                 不利影响，负面影响 z[_G g8e  
adverse opinion                                反对意见 F?TmOa0  
advisory group                                  咨询组，顾问组 cK+)MFOu+  
agency fee                                        代理费，代理费用 .'N#qs_  
aggregate                                          总计，合计为…… i'vjvc~   
alternation of document and record                 变造文件和记录 I~Zm**L  
alternative audit procedures                      替代审计程序，备选审计程序 2c<phmiK  
amend                                              修改，修订 J7rfHhz  
amortisation                                      摊销 <8/lHQ^\)  
analytical capacity                             分析能力 NW;wy;;  
analytical procedures                               分析性程序 Aaix? |XN  
annual financial statements                        年度会计报表，年度财务报表 MMUw+jM4  
appendix                                          附录，附表 Tk4"qGC.  
applicable                                         适用的 zX/9^+p:  
applicable laws and regulations                 适用的法规  6@ )bZ|  
application systems                                  应用系统 :J+GodW  
apply consistently                              一贯地执行，一贯地实施 S>p>$m, Q  
appropriate                                       适当的，合适的； YY<e]CriU  
征用，挪用 sQe>LNp,G  
appropriate authorization                          适当的授权 S-+^L|  
appropriateness of audit evidence                    审计证据的适当性 ]7{-HuQ8>}  
approval                                    批准，核准 aG\B?pn-  
assertion                                    (会计报表上的)认定；确认 pF"ID C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *,DBRJ_*7  
asset                                                 资产，财产 <$ Ar*<,6  
asset restructuring                             资产重组 7gQ~"Q  
assignment of duties                                 职责的划分 YEqWTB|w  
assistant                                     助理，助理人员 Djf,#&j !3  
associated company                                 联属公司，联营公司 K<+h/Ok  
association                                        联合，结合；协会，社团 uJ$!lyJ6L  
assumption                                       假设，假定 %@ FTg$  
at a given date                                         在某一特定时日 /1lUFL2D  
attestation                                         鉴证，公证 x_5H_! \#  
attestation service                             鉴证服务 1{V*(=Tp  
audit adjustment                                审计调整 /fc@=CO  
audit areas                                        审计领域 I2'UC) 0  
audit conclusion                                审计结论 bdCpGG9  
audit effectiveness                             审计效果 hw&R.F  
audit efficiency                                  审计效率 4m6E~_:F  
audit engagement letter                      审计业务约定书 ),)]gw71QW  
audit evidence                                          审计证据 _\LAWQ|M4[  
audit fee                                    审计费 #`4ma:Pj  
audit files                                          审计档案 s0"1W"7vh  
audit findings                                     审计中发现的事项 ?o9g5Z  
audit implementation stage                        审计实施阶段 fm\IQqIK%  
audit mark                                        审计标识 )y:~T\g  
audit materiality                                 审计重要性 X^H)2 G>e  
audit method                                     审计方法 ,#r>#fi0  
audit objective                                         审计目标，审计目的 qyuU  
audit of financial statements                      会计报表审计，财务报表审计 o3l_&?^  
audit opinion                                     审计意见 U.G**v  
audit period                                      被审计期间，被审计年度 7=8e|$K_  
audit plan                                          审计计划 xGeRoW(X  
audit planning                                    编制审计计划，制定审计计划，审计计划 pemb2HQ'4j  
audit planning stage                                  审计计划阶段 @vaK-&|#$  
audit procedure                                审计程序 70:a2m  
audit programme                               审计程序表，具体审计计划 d1#;>MiU  
audit report                                       审计报告 ~V"D|U;i +  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l7P~_X_)"  
audit report with a qualified opinion                 有保留意见的审计报告 LQs2!]?HT  
audit report with an adverse opinion                否定意见的审计报告 :- ydsR/  
audit report with dual dates                      双重日期审计报告 fgP_NYfOj  
audit reporting stage                                 审计报告阶段 &la;Vu"dp  
audit responsibility                                   审计责任 NQ!jkojD  
audit results                                      审计结果 B@l/'$G  
audit risk                                          审计风险 ,P<n\(DQ  
audit sampling                                          审计抽样 lM5Xw  
audit sampling techniques                         审计抽样方法，审计抽样技术 Nq)=E[$  
audit strategies                                  审计策略 yla&/K;|*  
audit summary                                         审计总结，审计小结 -[4Xg!apO  
audit team                                         审计小组 oxb#{o9G  
audit test                                    审计测试 Jn.WbS  
audit trail                                          审计轨迹 T'l >$6  
audit work                                        审计工作 W^q;=D6uh  
audit working paper                                 审计工作底稿 IXugnvyV  
audited financial statement                        审计会计报表，已审计财务报表 [=-?n6  
Auditing Guidelines (the～)                      审计规范指南 <w.W[ak  
auditing standards                             审计准则 ucyz>TL0  
audit-oriented working paper                          (审计)业务类工作底稿 =$IjN v(?  
authorisation                                     授权 : \w\K:
 
authorisation of transaction                       交易的授权 w M aib3Q  
availability                                         可获得性 tm(.a?p  
B A -G?@U  
balance                                      余额；差额；平衡 XU .FLNe  
balance sheet                                    资产负债表 8|`4D 'Ln  
bank                                                 银行 s3W)hU)  
bank account                                    银行账户，银行户头 QdL ;|3K9  
bank statement                                 银行对账单 o @r+Y  
barter transaction                              易货交易，以物换物交易 1_!*R]aq  
basis of audit                                    审计依据 &'UYV>  
basis of preparation                                (会计报表的)编制基础 eW]K~SPd7  
book of account                               账目，账簿 T"XP`gk  
borrowing                                         借款，贷款，借债 bH&Cbme90-  
branch                                              分支，分支机构，分店 Ex~[Hk4ow  
brought forward                                (账户余额等的)承上年，承上期，承上页 T2 0dZ8{y  
budget                                              预算 =)(o(bfSKr  
building                                      建筑物；大楼 E/9 U
0  
business conditions                                  业务情况，经营情况 hV/$6 8A_  
business licence                               (企业等的)营业执照 # &o3[.)9  
business relation                                业务关系 ]n0 kO&  
r"SuE:
D  

呵呵，学下，谢谢分享