[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 |Iq#Q3w  
　　 .]gY{_|x  
审计词汇英汉对照 DX|yL!4[  
   x,LQA0  
A gxa@da  
vfnVN@ 5  
slP Lc  
ability to continue as a going concern               持续经营能力 m~$S]Wf  
acceptability                                     可接受性，可接受程度 !u0|{6U  
acceptable level of detection risk                     检查风险的可接受水平 U_\3preF  
acceptance of engagement                       接受委托 r*Iu6  
accepting the engagement for the first time              首次接受委托 y*6-
?@  
access to asset                                         对资产的接触 JIJ79HB  
according to                                     根据，依据，依照 )2lzPK t  
account balance                                账户余额 zI$24L9*  
account for                                       对……进行会计处理，核算；解释 8y$c\Eu(mF  
accounting                                        会计，会计学 uIeD.I'@{5  
accounting advisory serve                        会计咨询服务 ;`CNe$y   
accounting firm                                 会计师事务所 :>G3N+A)  
accounting information                      会计信息，会计资料 @ckOLtxE>  
accounting period                             会计期间 F@C^nX9  
accounting policies                                   会计政策 +#$(>6Zu"{  
accounting professional bodies                 会计职业组织，会计职业团体 >n!,KUu]  
accounting records                                   会计记录 cx_.+R  
accounting responsibility                           会计责任 3d_PY,=1  
accounting service                             会计服务 !`UHr]HJ  
accounting standards                                会计准则 ICbT{Mla  
Accounting Standards for Business Enterprises       企业会计准则 Xj;\ROBH-  
accounting system                             会计系统 e 9p+  
accounting treatment                                会计处理 c+_F}2)  
accuracy                                    准确性，精确性 'OERW|BO  
additional audit procedures                      追加审计程序 "~-Y'O  
addressee                                         收件人，收信人 (K"8kQLY  
Administration of State-owned Assets  (the～)     国有资产管理局 ~-dL
#;  
administrative laws and regulations                 行政法规 PNn-@=%  
adverse impact                                 不利影响，负面影响 ,?zIt6Z  
adverse opinion                                反对意见 @-g'BvS  
advisory group                                  咨询组，顾问组 OI0tgkG  
agency fee                                        代理费，代理费用 R3`Rrj Z  
aggregate                                          总计，合计为…… !"dn!X  
alternation of document and record                 变造文件和记录 Td6G u"  
alternative audit procedures                      替代审计程序，备选审计程序 NEY b-#v  
amend                                              修改，修订 fBZ\,  
amortisation                                      摊销 kJy bA  
analytical capacity                             分析能力 BAQ;.N4  
analytical procedures                               分析性程序 jT6zpi~]E  
annual financial statements                        年度会计报表，年度财务报表 @['4X1pqt  
appendix                                          附录，附表 HJV8P2f8`  
applicable                                         适用的 `U~Y{f_!H  
applicable laws and regulations                 适用的法规 c[a1
Md&  
application systems                                  应用系统 `/1Zy}cD  
apply consistently                              一贯地执行，一贯地实施 x>E**a?!L  
appropriate                                       适当的，合适的； W@:a3RJ  
征用，挪用 eqFOPK5q  
appropriate authorization                          适当的授权 Gkfc@[Z V  
appropriateness of audit evidence                    审计证据的适当性 A\6Q
*VhK  
approval                                    批准，核准 'y q'J)  
assertion                                    (会计报表上的)认定；确认 m4@f&6x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x:Nd>Fb  
asset                                                 资产，财产 lvyD#|P  
asset restructuring                             资产重组 TYs#v/)
I  
assignment of duties                                 职责的划分 qL\*rYe<  
assistant                                     助理，助理人员 7+h*&f3>  
associated company                                 联属公司，联营公司 8/4Gr8o  
association                                        联合，结合；协会，社团 o}iqLe\  
assumption                                       假设，假定 zF F=v7[j  
at a given date                                         在某一特定时日 ,;_D~7L  
attestation                                         鉴证，公证 c/c%-=  
attestation service                             鉴证服务 w
|1Gb[  
audit adjustment                                审计调整 4]\t6,Cz8  
audit areas                                        审计领域 l5jW`cl1  
audit conclusion                                审计结论
R+s_uwS  
audit effectiveness                             审计效果 .)wj{(>TJ  
audit efficiency                                  审计效率 j& S8x|5  
audit engagement letter                      审计业务约定书 BBg&ZIYEh  
audit evidence                                          审计证据 Nr#Y]9nA  
audit fee                                    审计费 )~](qL Sl  
audit files                                          审计档案 Z~Mq5#3F  
audit findings                                     审计中发现的事项 ]/d4o  
audit implementation stage                        审计实施阶段 LX %8a^?;  
audit mark                                        审计标识 R.g'&_zx  
audit materiality                                 审计重要性 B) 81mcy  
audit method                                     审计方法 ~YuRi#CTD:  
audit objective                                         审计目标，审计目的 wFW2m  
audit of financial statements                      会计报表审计，财务报表审计 !6wbg  
audit opinion                                     审计意见 biFN]D  
audit period                                      被审计期间，被审计年度 IXSCYqoK  
audit plan                                          审计计划 >e4  
audit planning                                    编制审计计划，制定审计计划，审计计划 'z#{'`$a  
audit planning stage                                  审计计划阶段 kUJ\AK  
audit procedure                                审计程序 [xXml On!  
audit programme                               审计程序表，具体审计计划 RfT#kh/5  
audit report                                       审计报告 o3;u*f0rWn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5T[9|zJs  
audit report with a qualified opinion                 有保留意见的审计报告 4LU'E%vlC  
audit report with an adverse opinion                否定意见的审计报告 h>Z$ n`T  
audit report with dual dates                      双重日期审计报告 {C%/>e2-%  
audit reporting stage                                 审计报告阶段 ?-FSDNQ  
audit responsibility                                   审计责任 _+,2b:D:  
audit results                                      审计结果 n7vLw7  
audit risk                                          审计风险  X;5U@l  
audit sampling                                          审计抽样 5JbPB!5;  
audit sampling techniques                         审计抽样方法，审计抽样技术 Bc4{$sc"O  
audit strategies                                  审计策略 p6V`b'*>  
audit summary                                         审计总结，审计小结 Ne]/ sQ0  
audit team                                         审计小组 ,i2%FW  
audit test                                    审计测试 P o[u6K2&  
audit trail                                          审计轨迹 h(;qnV' c  
audit work                                        审计工作 Zq|oj^  
audit working paper                                 审计工作底稿 ou44vKzS  
audited financial statement                        审计会计报表，已审计财务报表 ?
lxI& h  
Auditing Guidelines (the～)                      审计规范指南 r +] J {k  
auditing standards                             审计准则 (8s]2\/Ar  
audit-oriented working paper                          (审计)业务类工作底稿 ~'WvIA (  
authorisation                                     授权 %iI0JF*Ez  
authorisation of transaction                       交易的授权 TJ9,c2d+  
availability                                         可获得性 y+RT[*bX5o  
B *@Z/L26s;=  
balance                                      余额；差额；平衡 h2Ifq!(:  
balance sheet                                    资产负债表 ?6   
bank                                                 银行 F9e$2J)C  
bank account                                    银行账户，银行户头 Ep}KIBBO  
bank statement                                 银行对账单 u[U~`*i*rA  
barter transaction                              易货交易，以物换物交易 /UjRuUC]  
basis of audit                                    审计依据 tg~&kaz  
basis of preparation                                (会计报表的)编制基础 qEE3x>&T]  
book of account                               账目，账簿 pBt/vSad  
borrowing                                         借款，贷款，借债 }>xgzhdT  
branch                                              分支，分支机构，分店 #VC^><)3  
brought forward                                (账户余额等的)承上年，承上期，承上页 :~^ec|tp  
budget                                              预算 _Qt qQ~f  
building                                      建筑物；大楼 !^ 6x64r  
business conditions                                  业务情况，经营情况 CF^7 {g(y_  
business licence                               (企业等的)营业执照 l)z15e5X  
business relation                                业务关系 jh]wHG  
>b-rAO\{}  

呵呵，学下，谢谢分享