[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 (N?nOOQ  
　　 GsU.Lkf  
审计词汇英汉对照 9v? rNJs  
   _71&".A  
A :4[_&]H  
Q& S 7_  
.$a|&P=S  
ability to continue as a going concern               持续经营能力 9gac7(2`)  
acceptability                                     可接受性，可接受程度 @YbZ"Jb  
acceptable level of detection risk                     检查风险的可接受水平  Qb8Z+7  
acceptance of engagement                       接受委托 ZwMd 22  
accepting the engagement for the first time              首次接受委托 Qq3>Xv <  
access to asset                                         对资产的接触 *3rp g  
according to                                     根据，依据，依照 5V8`-yO9  
account balance                                账户余额 h(p cGE  
account for                                       对……进行会计处理，核算；解释 -%TwtO<$']  
accounting                                        会计，会计学 J+l#!gk$!  
accounting advisory serve                        会计咨询服务 S2:G#%EAa  
accounting firm                                 会计师事务所 ,:% h`P_  
accounting information                      会计信息，会计资料 +do*C=z  
accounting period                             会计期间 \|6
Q]3l  
accounting policies                                   会计政策 /Nns3oE  
accounting professional bodies                 会计职业组织，会计职业团体 5I[6 "o0  
accounting records                                   会计记录 @?5pY^>DK  
accounting responsibility                           会计责任 OmZK~$K_  
accounting service                             会计服务 zICAV -&  
accounting standards                                会计准则 ??z&w`Yy,  
Accounting Standards for Business Enterprises       企业会计准则 ';LsEI[  
accounting system                             会计系统 .p%V]Ka  
accounting treatment                                会计处理 dQ Lo,S8(  
accuracy                                    准确性，精确性 `2`h4[^ [X  
additional audit procedures                      追加审计程序 #rQT)n  
addressee                                         收件人，收信人 qRXHaQi@9  
Administration of State-owned Assets  (the～)     国有资产管理局 jQ['f\R  
administrative laws and regulations                 行政法规 kH?PEA! \  
adverse impact                                 不利影响，负面影响 c=aVYQ"2  
adverse opinion                                反对意见 JPpNCC.b  
advisory group                                  咨询组，顾问组
0s6eF+bs  
agency fee                                        代理费，代理费用 A>6_h1  
aggregate                                          总计，合计为…… ;iz3 Bf1o  
alternation of document and record                 变造文件和记录 WS"v"J%   
alternative audit procedures                      替代审计程序，备选审计程序 WnhH]WY  
amend                                              修改，修订 G%U!$\j:qd  
amortisation                                      摊销 ~?B\+6<V  
analytical capacity                             分析能力 {BZ0x2  
analytical procedures                               分析性程序 H[N~)3x  
annual financial statements                        年度会计报表，年度财务报表 g{JH5IZ~  
appendix                                          附录，附表 |#EI(W?`  
applicable                                         适用的 jF-0fK;)*  
applicable laws and regulations                 适用的法规 aT8A+=K6  
application systems                                  应用系统 o3HS|  
apply consistently                              一贯地执行，一贯地实施 S"/gZfxer  
appropriate                                       适当的，合适的； 4F+G;'JV  
征用，挪用 CJ[e^K{  
appropriate authorization                          适当的授权 u?KG%  
appropriateness of audit evidence                    审计证据的适当性 tDt
qTB}  
approval                                    批准，核准 ^+Njz{rpG  
assertion                                    (会计报表上的)认定；确认 ]0g1P-&,U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *}Rd%'  
asset                                                 资产，财产 Ox6^=D"  
asset restructuring                             资产重组 \3whM6tK  
assignment of duties                                 职责的划分 ._<gc;G  
assistant                                     助理，助理人员 XQcE ZJ2  
associated company                                 联属公司，联营公司 Pz-=Eq  
association                                        联合，结合；协会，社团 $}P>_bq  
assumption                                       假设，假定 >HRLL\u9  
at a given date                                         在某一特定时日 wV'_{/WM  
attestation                                         鉴证，公证
F8B:P7I  
attestation service                             鉴证服务 1wW4bg 5  
audit adjustment                                审计调整 2>im'x 5  
audit areas                                        审计领域
\$ :)Ka  
audit conclusion                                审计结论 xt8@l [Z  
audit effectiveness                             审计效果 n;k B_i*l  
audit efficiency                                  审计效率 n yNHjn |W  
audit engagement letter                      审计业务约定书 ar
@ysBy  
audit evidence                                          审计证据 M \>5",0  
audit fee                                    审计费 BA_l*h%=Cc  
audit files                                          审计档案 [}y"rs`!  
audit findings                                     审计中发现的事项 "~T06 !F45  
audit implementation stage                        审计实施阶段 C12y_E8Un  
audit mark                                        审计标识 b 2YOnV  
audit materiality                                 审计重要性 HK<oNr.d52  
audit method                                     审计方法 I2C1  mV  
audit objective                                         审计目标，审计目的 ,J'@e+jV  
audit of financial statements                      会计报表审计，财务报表审计 sE0,b  
audit opinion                                     审计意见  DIh[%  
audit period                                      被审计期间，被审计年度 PAu/iqCH  
audit plan                                          审计计划 CxVrnb[`q  
audit planning                                    编制审计计划，制定审计计划，审计计划 LdyE*u_  
audit planning stage                                  审计计划阶段 Yq:TWeZD  
audit procedure                                审计程序 1JN/oq;  
audit programme                               审计程序表，具体审计计划 CvqUaHW@  
audit report                                       审计报告 7s1LK/R|u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pfg>H  
audit report with a qualified opinion                 有保留意见的审计报告 6 i]B8Ziq{  
audit report with an adverse opinion                否定意见的审计报告 @m"P_1`*  
audit report with dual dates                      双重日期审计报告 "`5BAv;u  
audit reporting stage                                 审计报告阶段 !Ly1!;<  
audit responsibility                                   审计责任 Zy >W2(<  
audit results                                      审计结果  Fr9_!f  
audit risk                                          审计风险 x[2eA!NC  
audit sampling                                          审计抽样 SMh[7lU`  
audit sampling techniques                         审计抽样方法，审计抽样技术 HO;,Ya^l
 
audit strategies                                  审计策略 XwdehyPhT2  
audit summary                                         审计总结，审计小结 E)F"!56lV  
audit team                                         审计小组 8 9f{8B]z  
audit test                                    审计测试 GK:pt8=  
audit trail                                          审计轨迹 _95`w9  
audit work                                        审计工作 (+0yZ7AZ  
audit working paper                                 审计工作底稿 !6d`e"\K  
audited financial statement                        审计会计报表，已审计财务报表 MIwkFI8  
Auditing Guidelines (the～)                      审计规范指南 yy|F6Pq3`  
auditing standards                             审计准则 X3 rvM8  
audit-oriented working paper                          (审计)业务类工作底稿 <2 S?QgR,  
authorisation                                     授权 \+sP<'~M  
authorisation of transaction                       交易的授权 /<oBgFMoJ  
availability                                         可获得性   |HB  
B > v ]-B"Y  
balance                                      余额；差额；平衡 \}mn"y  
balance sheet                                    资产负债表 qluaop  
bank                                                 银行 5*7 \Yjk?  
bank account                                    银行账户，银行户头 ;yg 9{"O  
bank statement                                 银行对账单 Tof H=d  
barter transaction                              易货交易，以物换物交易 p=8?hI/bim  
basis of audit                                    审计依据 =qVD"Z]z  
basis of preparation                                (会计报表的)编制基础  dzZ75  
book of account                               账目，账簿 mmrz:_  
borrowing                                         借款，贷款，借债 zAdZXa[MRY  
branch                                              分支，分支机构，分店 ZtqN8$[6n  
brought forward                                (账户余额等的)承上年，承上期，承上页 0^rDf L  
budget                                              预算 VtD
:'L-  
building                                      建筑物；大楼 \)n'Ywr  
business conditions                                  业务情况，经营情况 G8_|w6  
business licence                               (企业等的)营业执照 9~$'?  
business relation                                业务关系 +cnBEv~y  
3F6=/  

呵呵，学下，谢谢分享