[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 :BCjt@K}  
　　 a}`4BMi3  
审计词汇英汉对照 Svn|vH  
   `Q1T-H_  
A .rSeJZzuj  
B$g!4C `g  
h+zJ"\  
ability to continue as a going concern               持续经营能力 Yg/e8Q2  
acceptability                                     可接受性，可接受程度 O(,Ezyx  
acceptable level of detection risk                     检查风险的可接受水平 &bh?jW  
acceptance of engagement                       接受委托 )=9\6zXS  
accepting the engagement for the first time              首次接受委托 TWl':}  
access to asset                                         对资产的接触 E& T9R2Y  
according to                                     根据，依据，依照 )!3XM  
account balance                                账户余额 /4RKA!W  
account for                                       对……进行会计处理，核算；解释 fS-#dJC";`  
accounting                                        会计，会计学 eznw05U  
accounting advisory serve                        会计咨询服务 -x3QgDno  
accounting firm                                 会计师事务所 ;M8N%  
accounting information                      会计信息，会计资料 j9%u&  
accounting period                             会计期间 .qy._C2(  
accounting policies                                   会计政策 Nol',^)  
accounting professional bodies                 会计职业组织，会计职业团体 FOB9CsMe  
accounting records                                   会计记录 1 dz&J\|E#  
accounting responsibility                           会计责任 C5i]n? )S  
accounting service                             会计服务 {~16j"  
accounting standards                                会计准则 go6Hb>  
Accounting Standards for Business Enterprises       企业会计准则 Gw!jYnU  
accounting system                             会计系统 k<"ZNQm$.  
accounting treatment                                会计处理 x*i5g`jx  
accuracy                                    准确性，精确性 !fwLC"QC  
additional audit procedures                      追加审计程序 s?=f,I  
addressee                                         收件人，收信人 KmZUDU%R  
Administration of State-owned Assets  (the～)     国有资产管理局 g Gg8O? Z  
administrative laws and regulations                 行政法规 : i3-7k  
adverse impact                                 不利影响，负面影响 dSsMa3X[n  
adverse opinion                                反对意见 P~;NwHZ?k  
advisory group                                  咨询组，顾问组 #PoUCRR
C  
agency fee                                        代理费，代理费用 "pdG%$  
aggregate                                          总计，合计为…… S#!PDg  
alternation of document and record                 变造文件和记录 3RscuD&  
alternative audit procedures                      替代审计程序，备选审计程序 5LhFD  
amend                                              修改，修订 vBj{bnl  
amortisation                                      摊销 [rU8%  
analytical capacity                             分析能力 Kx*;!3-V$  
analytical procedures                               分析性程序 *`ji2+4Sjw  
annual financial statements                        年度会计报表，年度财务报表 [@#P3g\:>W  
appendix                                          附录，附表 M=26@ n  
applicable                                         适用的 +H/^RvUjF  
applicable laws and regulations                 适用的法规 )eY3[>`  
application systems                                  应用系统 ~c! XQJ  
apply consistently                              一贯地执行，一贯地实施 ~?E x?!\9R  
appropriate                                       适当的，合适的； qQ/j
+  
征用，挪用 *M/3
1qI  
appropriate authorization                          适当的授权 L2P~moVIi  
appropriateness of audit evidence                    审计证据的适当性
h:"<x$F  
approval                                    批准，核准 O9p8x2  
assertion                                    (会计报表上的)认定；确认 ff?:_q+.N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  s4;
SA  
asset                                                 资产，财产 z^{VqC*o+  
asset restructuring                             资产重组 ocAoq jlT[  
assignment of duties                                 职责的划分 nW{). P  
assistant                                     助理，助理人员 vNd4Fn)H  
associated company                                 联属公司，联营公司 P et0yH  
association                                        联合，结合；协会，社团 PS`v3|d}}}  
assumption                                       假设，假定 F_zs"ex/  
at a given date                                         在某一特定时日 Pf]6'?kQ  
attestation                                         鉴证，公证 epW
;]> l  
attestation service                             鉴证服务 )]n:y M  
audit adjustment                                审计调整 DWHl,w;[z`  
audit areas                                        审计领域 E>
KV1P  
audit conclusion                                审计结论 53=s'DZ  
audit effectiveness                             审计效果 Uj0DX>I  
audit efficiency                                  审计效率 i~n>dc YW  
audit engagement letter                      审计业务约定书 dW,$yH_  
audit evidence                                          审计证据 wB?;
3lTS  
audit fee                                    审计费 fwf]1@#  
audit files                                          审计档案 "[BuQ0(g  
audit findings                                     审计中发现的事项 v#(wc+[  
audit implementation stage                        审计实施阶段 lk%rE  
audit mark                                        审计标识 IM}#k$vM:  
audit materiality                                 审计重要性 Ue^upx  
audit method                                     审计方法 v\c.xtjI5x  
audit objective                                         审计目标，审计目的 Q^DKKp  
audit of financial statements                      会计报表审计，财务报表审计 IpB0~`7YI  
audit opinion                                     审计意见 BB|w-W=Kd  
audit period                                      被审计期间，被审计年度 i=o<\{iV:  
audit plan                                          审计计划 (JL{X`gs#  
audit planning                                    编制审计计划，制定审计计划，审计计划  Sl  
audit planning stage                                  审计计划阶段 S3P;@Rm  
audit procedure                                审计程序 :p=IZY  
audit programme                               审计程序表，具体审计计划 `Q,moz  
audit report                                       审计报告 #Ji&.T^U/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7 H.2]X  
audit report with a qualified opinion                 有保留意见的审计报告 FlrLXTx0  
audit report with an adverse opinion                否定意见的审计报告 O6YYOmt3  
audit report with dual dates                      双重日期审计报告 tegLGp@_  
audit reporting stage                                 审计报告阶段 yg5Ik{  
audit responsibility                                   审计责任 UKZsq5Q  
audit results                                      审计结果 yw{GO([ZQ  
audit risk                                          审计风险 Zv kO#j  
audit sampling                                          审计抽样 ]p `#KVW  
audit sampling techniques                         审计抽样方法，审计抽样技术 /$%apci8  
audit strategies                                  审计策略 %_(e{Mf)  
audit summary                                         审计总结，审计小结 Hb#8?{  
audit team                                         审计小组 U9SByqa1  
audit test                                    审计测试 ES(b#BlrP/  
audit trail                                          审计轨迹 <I&X[Sqp  
audit work                                        审计工作 J3oH^  
audit working paper                                 审计工作底稿 *<i { Mb Q  
audited financial statement                        审计会计报表，已审计财务报表 w=rh@S]  
Auditing Guidelines (the～)                      审计规范指南 p4fU/  
auditing standards                             审计准则 *FQrmdwb]L  
audit-oriented working paper                          (审计)业务类工作底稿 f]qPxRw  
authorisation                                     授权 ;xN4L  
authorisation of transaction                       交易的授权 ';^VdR]fk  
availability                                         可获得性 Pn[-{nz  
B Vge9AH:op  
balance                                      余额；差额；平衡 E"b+Q  
balance sheet                                    资产负债表 [as\>@o  
bank                                                 银行 2h@/Q)z  
bank account                                    银行账户，银行户头 <KoiZ{V   
bank statement                                 银行对账单 Y#=0C*FS  
barter transaction                              易货交易，以物换物交易 qdx(wGG  
basis of audit                                    审计依据 _Qt  
basis of preparation                                (会计报表的)编制基础 x<>#G~-  
book of account                               账目，账簿 VA&_dU]*  
borrowing                                         借款，贷款，借债 2>Xgo%  
branch                                              分支，分支机构，分店 0/6f9A  
brought forward                                (账户余额等的)承上年，承上期，承上页 }:])1!a  
budget                                              预算 MD1n+FgTu  
building                                      建筑物；大楼 0B>hVaj>-  
business conditions                                  业务情况，经营情况 7YV}F9h4  
business licence                               (企业等的)营业执照 2TXrVaM  
business relation                                业务关系 [ 1F.   
[o<Rgq4  

呵呵，学下，谢谢分享