[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 ) m(!lDz3  
　　 vC!B}~ RG  
审计词汇英汉对照 "2z&9`VIY  
   R^&.:;Wi>  
A fxknfgbg  
AwWo,Y399h  
Y@ X>ejk"  
ability to continue as a going concern               持续经营能力 dheob D  
acceptability                                     可接受性，可接受程度 B,U|

V  
acceptable level of detection risk                     检查风险的可接受水平 iaHL&)[YK  
acceptance of engagement                       接受委托 qFN`pe,  
accepting the engagement for the first time              首次接受委托 6 l7iX]  
access to asset                                         对资产的接触 tP4z#0r2  
according to                                     根据，依据，依照 xiOAj"}
~  
account balance                                账户余额 dF$&fo%  
account for                                       对……进行会计处理，核算；解释 rUh2[z8:  
accounting                                        会计，会计学 D-LQQ{!D5  
accounting advisory serve                        会计咨询服务 ti!kJ"q  
accounting firm                                 会计师事务所 y 'Ah
*h  
accounting information                      会计信息，会计资料 Q!70D)O$  
accounting period                             会计期间 jbWgL$  
accounting policies                                   会计政策 ~-
eB  
accounting professional bodies                 会计职业组织，会计职业团体 u4|) A4n  
accounting records                                   会计记录 m\G
45%m  
accounting responsibility                           会计责任 F+)g!NQZ  
accounting service                             会计服务 ujS
 C  
accounting standards                                会计准则 I(>j"H)cAF  
Accounting Standards for Business Enterprises       企业会计准则 ca<OG;R^  
accounting system                             会计系统 Q[)3r ,D  
accounting treatment                                会计处理 :QIf0*.O  
accuracy                                    准确性，精确性 Vp&"[rC_z  
additional audit procedures                      追加审计程序 ~rlPS#]o  
addressee                                         收件人，收信人 #=N6[:,  
Administration of State-owned Assets  (the～)     国有资产管理局 @]etW>F_  
administrative laws and regulations                 行政法规 r6vI6|1  
adverse impact                                 不利影响，负面影响 mcTC'. 9  
adverse opinion                                反对意见 Mh]4K"cs  
advisory group                                  咨询组，顾问组 m=rMx]k  
agency fee                                        代理费，代理费用 iL
Q;`/j  
aggregate                                          总计，合计为…… ;$3e
pP  
alternation of document and record                 变造文件和记录 VUC_|=?dL  
alternative audit procedures                      替代审计程序，备选审计程序 z}F^HQ1  
amend                                              修改，修订 T%4yPmY  
amortisation                                      摊销 o_a'<7\#i  
analytical capacity                             分析能力 kgd dq  
analytical procedures                               分析性程序 JqV}$E"M2  
annual financial statements                        年度会计报表，年度财务报表 o)+C4f[G4  
appendix                                          附录，附表 \%_sL#?  
applicable                                         适用的 2=,d.1E3d  
applicable laws and regulations                 适用的法规 |E&|6h1  
application systems                                  应用系统 a fLE9  
apply consistently                              一贯地执行，一贯地实施 w5=<}1`St  
appropriate                                       适当的，合适的； E:Ul_m8  
征用，挪用 w|f@sB>j  
appropriate authorization                          适当的授权 .|@2Uf  
appropriateness of audit evidence                    审计证据的适当性 @H}{?-XyA  
approval                                    批准，核准 ET(/h/r  
assertion                                    (会计报表上的)认定；确认 o1thGttVDg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Tnas$=J  
asset                                                 资产，财产 mQ3gp&d3W  
asset restructuring                             资产重组 .Hg{$SAC(w  
assignment of duties                                 职责的划分 |XmzqX%  
assistant                                     助理，助理人员 f9t+x+ Z  
associated company                                 联属公司，联营公司 2 SU  
association                                        联合，结合；协会，社团 <?h(Dchq  
assumption                                       假设，假定 &FG0v<f5Pv  
at a given date                                         在某一特定时日 8X/SNRk6p  
attestation                                         鉴证，公证 >:h&5@^j$  
attestation service                             鉴证服务 {LT2^gy=  
audit adjustment                                审计调整 F^&@[k 7WW  
audit areas                                        审计领域 =3PZGdWD  
audit conclusion                                审计结论 q#K0EAgC  
audit effectiveness                             审计效果 Nz:p(
X!  
audit efficiency                                  审计效率 i!eY"|o  
audit engagement letter                      审计业务约定书 #Q BW%L  
audit evidence                                          审计证据 jOZ>^5}  
audit fee                                    审计费 \F
)WUIK  
audit files                                          审计档案 bl{W{?QI  
audit findings                                     审计中发现的事项 &yI>A1  
audit implementation stage                        审计实施阶段 Y=,9M  
audit mark                                        审计标识 (:R5"|]@<x  
audit materiality                                 审计重要性 8! /ue.T  
audit method                                     审计方法 92~$Qa\S!  
audit objective                                         审计目标，审计目的 ?rziKT5OOC  
audit of financial statements                      会计报表审计，财务报表审计 0}M'>  
audit opinion                                     审计意见 8mt#S  
audit period                                      被审计期间，被审计年度 u+c2 m  
audit plan                                          审计计划 KN&|&51p}  
audit planning                                    编制审计计划，制定审计计划，审计计划 qcge#S>  
audit planning stage                                  审计计划阶段 }"[/BT5t  
audit procedure                                审计程序 QcX&q%*0  
audit programme                               审计程序表，具体审计计划 X9?0`6Li  
audit report                                       审计报告 IFW7MF9V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HkY#i;%N  
audit report with a qualified opinion                 有保留意见的审计报告 /S@iF  
audit report with an adverse opinion                否定意见的审计报告 >h.HW  
audit report with dual dates                      双重日期审计报告 x4,[5N"}YK  
audit reporting stage                                 审计报告阶段 zjSHa'9*  
audit responsibility                                   审计责任 
&da:{  
audit results                                      审计结果 +pQ3bX  
audit risk                                          审计风险 j%}9tM6[  
audit sampling                                          审计抽样 ])q,mH  
audit sampling techniques                         审计抽样方法，审计抽样技术 J&B5Ll  
audit strategies                                  审计策略 -Rx;"J.H  
audit summary                                         审计总结，审计小结 [;UI8Stw  
audit team                                         审计小组 <U8w#dc  
audit test                                    审计测试 yqR]9"a  
audit trail                                          审计轨迹 ,W;|K 5  
audit work                                        审计工作 Fl*<N  
audit working paper                                 审计工作底稿 6PC?*^v  
audited financial statement                        审计会计报表，已审计财务报表 >CwI(vXn  
Auditing Guidelines (the～)                      审计规范指南 ;w Tc_i  
auditing standards                             审计准则 `i+2YCk  
audit-oriented working paper                          (审计)业务类工作底稿 n/e,jw  
authorisation                                     授权 #o,FVYYj  
authorisation of transaction                       交易的授权 / %) (Uz  
availability                                         可获得性 1H-~+lf  
B ^z~drcR  
balance                                      余额；差额；平衡 -9Ygn_M  
balance sheet                                    资产负债表 #w8.aNU+]  
bank                                                 银行 BK wo2=m~  
bank account                                    银行账户，银行户头 Aj
(y]p8  
bank statement                                 银行对账单 OX?E3 <8`  
barter transaction                              易货交易，以物换物交易 b5ul|p  
basis of audit                                    审计依据 TI\EkKu"  
basis of preparation                                (会计报表的)编制基础 ?{xD{f$  
book of account                               账目，账簿 s(e1kk}"  
borrowing                                         借款，贷款，借债 JIqg[Mao  
branch                                              分支，分支机构，分店 :^`Wrc
OJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 #K iqV6E  
budget                                              预算 (y1S*_D  
building                                      建筑物；大楼 keStK8  
business conditions                                  业务情况，经营情况 \HQ.Pwr 6  
business licence                               (企业等的)营业执照 sCp) o,;  
business relation                                业务关系 2fNNdxdbT  
IRTWmT jT  

呵呵，学下，谢谢分享