[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 nq#k}Qx:  
　　 y8U|A0@$`  
审计词汇英汉对照 dZ UB  
   C\7qAR\  
A B\2<r5|QG  
OQ<|XdI$  
GgH=w`;_  
ability to continue as a going concern               持续经营能力 Sqw.p#  
acceptability                                     可接受性，可接受程度 `0+zF-  
acceptable level of detection risk                     检查风险的可接受水平 '?+q3lps  
acceptance of engagement                       接受委托 iMnp `:*  
accepting the engagement for the first time              首次接受委托 @?_<A%hz  
access to asset                                         对资产的接触 WU-.lg'c'  
according to                                     根据，依据，依照 umXa  
account balance                                账户余额 _20nOg` o  
account for                                       对……进行会计处理，核算；解释 zJWh  
accounting                                        会计，会计学 a;AvY O  
accounting advisory serve                        会计咨询服务 PTe8,
cD>  
accounting firm                                 会计师事务所 gIS<"smOo  
accounting information                      会计信息，会计资料 ukV1_QeN[  
accounting period                             会计期间 Qcu1&t\C  
accounting policies                                   会计政策 <`EZ^S L;  
accounting professional bodies                 会计职业组织，会计职业团体 s OD>mc#%Y  
accounting records                                   会计记录 (3C6'Wt  
accounting responsibility                           会计责任 *]
%{ttR~  
accounting service                             会计服务 vMJv.O>HW  
accounting standards                                会计准则 ' jFSv|g+0  
Accounting Standards for Business Enterprises       企业会计准则 wm|{@z  
accounting system                             会计系统 ,u|vpN  
accounting treatment                                会计处理 E1:{5F5/  
accuracy                                    准确性，精确性 5haJPWG|'  
additional audit procedures                      追加审计程序 ;5 cg<~t  
addressee                                         收件人，收信人 f.0~HnNg1  
Administration of State-owned Assets  (the～)     国有资产管理局 }6}Gj8Nb  
administrative laws and regulations                 行政法规 Hep]jxp+  
adverse impact                                 不利影响，负面影响 )sG`sET]`f  
adverse opinion                                反对意见 gW'aK>*c  
advisory group                                  咨询组，顾问组
^G{3x  
agency fee                                        代理费，代理费用 )'(7E$d  
aggregate                                          总计，合计为…… @giipF2$  
alternation of document and record                 变造文件和记录 `,~I*}T>5W  
alternative audit procedures                      替代审计程序，备选审计程序 uWR\#D'  
amend                                              修改，修订 %^xY7!{  
amortisation                                      摊销 |4BS\fx~N  
analytical capacity                             分析能力 xn(lkQ6Fm  
analytical procedures                               分析性程序 [;II2[5 ,  
annual financial statements                        年度会计报表，年度财务报表 92+LY]jS  
appendix                                          附录，附表 zDY!0QZLF\  
applicable                                         适用的 ww VK15t  
applicable laws and regulations                 适用的法规 /02|b}{  
application systems                                  应用系统 s"`uE$6N  
apply consistently                              一贯地执行，一贯地实施 # )-Kf  
appropriate                                       适当的，合适的； $-Q,@Bztq  
征用，挪用 h9c54Ux  
appropriate authorization                          适当的授权 hZ!N8nWwNR  
appropriateness of audit evidence                    审计证据的适当性 yWsV !Ub  
approval                                    批准，核准 8 C4DOz|  
assertion                                    (会计报表上的)认定；确认 Be"D0=<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UOH2I+@V  
asset                                                 资产，财产 GQ ZEMy7  
asset restructuring                             资产重组 y/rmxQtP  
assignment of duties                                 职责的划分 roYoxF;\  
assistant                                     助理，助理人员 #4_'%~-e  
associated company                                 联属公司，联营公司  hv te)  
association                                        联合，结合；协会，社团 j K?GB  
assumption                                       假设，假定 Ee;&;Q,O.z  
at a given date                                         在某一特定时日 XHcT7}]  
attestation                                         鉴证，公证 ?e9Acc`G5  
attestation service                             鉴证服务
~]BxM9  
audit adjustment                                审计调整 61>@-55k9  
audit areas                                        审计领域 .ICGGC`O  
audit conclusion                                审计结论 ;1^_.3  
audit effectiveness                             审计效果 Y!* \=h6h  
audit efficiency                                  审计效率 -m)N~>{qS  
audit engagement letter                      审计业务约定书 jSp4eq
 
audit evidence                                          审计证据 +{N LziO  
audit fee                                    审计费 |=2E?&%?  
audit files                                          审计档案 :Lqz`  
audit findings                                     审计中发现的事项 K?:rrd=7q  
audit implementation stage                        审计实施阶段 poj@G{  
audit mark                                        审计标识 4i hv|%@  
audit materiality                                 审计重要性 j@$p(P$  
audit method                                     审计方法 tKgPKWP   
audit objective                                         审计目标，审计目的 Z?|\0GR+`5  
audit of financial statements                      会计报表审计，财务报表审计 E#X1P #$pW  
audit opinion                                     审计意见 ),y{.n:wm  
audit period                                      被审计期间，被审计年度 /PF X1hSu  
audit plan                                          审计计划 U`sybtuBP'  
audit planning                                    编制审计计划，制定审计计划，审计计划 [ 3h~y7  
audit planning stage                                  审计计划阶段 >7. $=y8b  
audit procedure                                审计程序 @1ZLr  
audit programme                               审计程序表，具体审计计划 YqwDvJWX  
audit report                                       审计报告 EeC5HgIU'C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hGyi@0  
audit report with a qualified opinion                 有保留意见的审计报告 OnFx8r:q@%  
audit report with an adverse opinion                否定意见的审计报告 T(%U$ea-S  
audit report with dual dates                      双重日期审计报告 [ah%>&u  
audit reporting stage                                 审计报告阶段 j/_@~MJBt  
audit responsibility                                   审计责任 Cp(,+dD  
audit results                                      审计结果 GY 4?}T^s  
audit risk                                          审计风险 T ) T0.c  
audit sampling                                          审计抽样 g-j`Ex%  
audit sampling techniques                         审计抽样方法，审计抽样技术 &>43l+  
audit strategies                                  审计策略 G>f-w F6  
audit summary                                         审计总结，审计小结 S*~v9+  
audit team                                         审计小组 Ag QR"Nu6  
audit test                                    审计测试 Vvu+gP'z.  
audit trail                                          审计轨迹 @bU(z$eB  
audit work                                        审计工作 }3 NGMGu$  
audit working paper                                 审计工作底稿 .PBma/w W  
audited financial statement                        审计会计报表，已审计财务报表 o!EPF-:  
Auditing Guidelines (the～)                      审计规范指南 :c%vl$  
auditing standards                             审计准则 %cJ]Ds%V  
audit-oriented working paper                          (审计)业务类工作底稿 3Qmok@4e)  
authorisation                                     授权 /~*U'.V  
authorisation of transaction                       交易的授权 2ijw g~_@  
availability                                         可获得性 ~t\Hb8o  
B Q| > \{M  
balance                                      余额；差额；平衡 l<0BMwS8  
balance sheet                                    资产负债表 TMZg GUn  
bank                                                 银行 mwLp~z%OX  
bank account                                    银行账户，银行户头 +*-u_L\'  
bank statement                                 银行对账单 O{hGh{y  
barter transaction                              易货交易，以物换物交易 =;Gy"F1 dp  
basis of audit                                    审计依据 \NwL#bQ~  
basis of preparation                                (会计报表的)编制基础 HT7V} UiaO  
book of account                               账目，账簿 4jE
Ph{q  
borrowing                                         借款，贷款，借债 NidG|Yg~Z  
branch                                              分支，分支机构，分店 Q)x`'[3"7W  
brought forward                                (账户余额等的)承上年，承上期，承上页 )? WiO}"  
budget                                              预算 0kP,Z
j<  
building                                      建筑物；大楼 JK
0L&t<  
business conditions                                  业务情况，经营情况 3l"7$B  
business licence                               (企业等的)营业执照 F3[3~r  
business relation                                业务关系 sxcpWSGA^  
oyV@BHJO@  

呵呵，学下，谢谢分享