[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 *6F[t.Or  
　　 ]Y8<`;8/  
审计词汇英汉对照 !*. -`$x  
   Nf"r4%M<6  
A zEyN)  
FfPar:PHj  
!pdb'*,n  
ability to continue as a going concern               持续经营能力 -f>%+<k=  
acceptability                                     可接受性，可接受程度 >R!jB]5  
acceptable level of detection risk                     检查风险的可接受水平 //<nr\oP  
acceptance of engagement                       接受委托 ,.1Psz^U  
accepting the engagement for the first time              首次接受委托 6U,O*WJ%e  
access to asset                                         对资产的接触 "z=SO1  
according to                                     根据，依据，依照 6WJ)by  
account balance                                账户余额 Z>Wg*sZy)  
account for                                       对……进行会计处理，核算；解释 7.#F,Ue_0T  
accounting                                        会计，会计学 ,+{LYF  
accounting advisory serve                        会计咨询服务 4'A!; ]:  
accounting firm                                 会计师事务所 i||]V*5n  
accounting information                      会计信息，会计资料 CZI66pDy  
accounting period                             会计期间 <drODjB  
accounting policies                                   会计政策 mFaZio0GK  
accounting professional bodies                 会计职业组织，会计职业团体 QKN+>X  
accounting records                                   会计记录 ]4]6Qki  
accounting responsibility                           会计责任 iJ3e1w$  
accounting service                             会计服务 H>B&|BO_[  
accounting standards                                会计准则 Ix=}
+K/  
Accounting Standards for Business Enterprises       企业会计准则 es& vMY  
accounting system                             会计系统 2Kyl/C,  
accounting treatment                                会计处理 5 }]"OXQ  
accuracy                                    准确性，精确性 '*w00  
additional audit procedures                      追加审计程序 EYEnN  
addressee                                         收件人，收信人 sN2p76KN  
Administration of State-owned Assets  (the～)     国有资产管理局 /+;h)3PN6  
administrative laws and regulations                 行政法规 d0Qd $ .%A  
adverse impact                                 不利影响，负面影响 X_|J@5b7  
adverse opinion                                反对意见 zhRB,1iG  
advisory group                                  咨询组，顾问组 C3],n  
agency fee                                        代理费，代理费用 \BZhf?9U  
aggregate                                          总计，合计为…… Y>G@0r BG  
alternation of document and record                 变造文件和记录 sVv xHkt@  
alternative audit procedures                      替代审计程序，备选审计程序 N@1+O,o  
amend                                              修改，修订 Dq5j1m.  
amortisation                                      摊销 )~] (&  
analytical capacity                             分析能力 \uC15s<  
analytical procedures                               分析性程序 V(6Z3g  
annual financial statements                        年度会计报表，年度财务报表 ^,_w$H
 
appendix                                          附录，附表 A?%H=>v$  
applicable                                         适用的 5^lxj~ F  
applicable laws and regulations                 适用的法规 u\{ g(li-I  
application systems                                  应用系统 !0@Yplj  
apply consistently                              一贯地执行，一贯地实施 }O^zl#  
appropriate                                       适当的，合适的； }w<7.I  
征用，挪用 Q[pV!CH  
appropriate authorization                          适当的授权 /ZPyN<@  
appropriateness of audit evidence                    审计证据的适当性 *q".-u!D[  
approval                                    批准，核准 |>htvDL  
assertion                                    (会计报表上的)认定；确认 x+x40!+\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "C SC   
asset                                                 资产，财产 K4;'/cS  
asset restructuring                             资产重组 xScLVt<\e  
assignment of duties                                 职责的划分 5Z\#0":e  
assistant                                     助理，助理人员  YWe"z
z  
associated company                                 联属公司，联营公司 ReI/]#
Us  
association                                        联合，结合；协会，社团 % !>I*H  
assumption                                       假设，假定 [[F
x[  
at a given date                                         在某一特定时日 M|qteo  
attestation                                         鉴证，公证 !Kj,9NX{U  
attestation service                             鉴证服务 ay D}r#7  
audit adjustment                                审计调整 R
UT,Y4 b  
audit areas                                        审计领域 I'iGt~4$  
audit conclusion                                审计结论 \\7ZWp\fN  
audit effectiveness                             审计效果 q
X   
audit efficiency                                  审计效率 &8_gRP  
audit engagement letter                      审计业务约定书 M8Z2Pg\0  
audit evidence                                          审计证据 >U*T0FL7  
audit fee                                    审计费 :Q_<Z@2Y{  
audit files                                          审计档案 #KXa&C  
audit findings                                     审计中发现的事项 8C~]
yd  
audit implementation stage                        审计实施阶段 kO{s^_qR^c  
audit mark                                        审计标识 @reeO=  
audit materiality                                 审计重要性 Dzs[GAQ]  
audit method                                     审计方法 rT5Ycm@  
audit objective                                         审计目标，审计目的 RYl>  
audit of financial statements                      会计报表审计，财务报表审计 aZ'Lx:)R  
audit opinion                                     审计意见 P gus42f%  
audit period                                      被审计期间，被审计年度 !PJ6%"  
audit plan                                          审计计划 5qoSEI-m  
audit planning                                    编制审计计划，制定审计计划，审计计划 dW~*e2n q  
audit planning stage                                  审计计划阶段 ux3<l+jv^  
audit procedure                                审计程序 +g]yA3  
audit programme                               审计程序表，具体审计计划 ),!;| bh  
audit report                                       审计报告 69NQ]{1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (RZD'U/B  
audit report with a qualified opinion                 有保留意见的审计报告 Y=n4K<  
audit report with an adverse opinion                否定意见的审计报告 /&{$ pM|?  
audit report with dual dates                      双重日期审计报告 $3uKw!z  
audit reporting stage                                 审计报告阶段 xz{IH,?IG  
audit responsibility                                   审计责任
F^LZeF[#t  
audit results                                      审计结果 16i"Yg!*  
audit risk                                          审计风险 mAW,?h  
audit sampling                                          审计抽样 z0*_^MH  
audit sampling techniques                         审计抽样方法，审计抽样技术 pL%r,Y_^\x  
audit strategies                                  审计策略 yK2^Y]Ku?  
audit summary                                         审计总结，审计小结 IGFR4+  
audit team                                         审计小组 ^:* 1d \  
audit test                                    审计测试 @wC5 g 4E  
audit trail                                          审计轨迹 5-0{+R5v  
audit work                                        审计工作
R@#G>4  
audit working paper                                 审计工作底稿 >P $;79<  
audited financial statement                        审计会计报表，已审计财务报表 &F5@6nJ`  
Auditing Guidelines (the～)                      审计规范指南 z7Eg5rm|QZ  
auditing standards                             审计准则 Bv.`R0e&  
audit-oriented working paper                          (审计)业务类工作底稿 k{$ ao  
authorisation                                     授权 %T9 sz4V  
authorisation of transaction                       交易的授权 {Gw.l."  
availability                                         可获得性 F]t(%{#W  
B |7pR)KH3  
balance                                      余额；差额；平衡 (N=5.7"T  
balance sheet                                    资产负债表 ] 0m&(9  
bank                                                 银行 F.=Bnw/-  
bank account                                    银行账户，银行户头 S&Ee,((E(  
bank statement                                 银行对账单 -yg?V2  
barter transaction                              易货交易，以物换物交易 ]B]*/  
basis of audit                                    审计依据 `TPOCxM Mo  
basis of preparation                                (会计报表的)编制基础 n[,w f9  
book of account                               账目，账簿 n?urE-
_  
borrowing                                         借款，贷款，借债 fb:j%1WF  
branch                                              分支，分支机构，分店 dG71*)<)t  
brought forward                                (账户余额等的)承上年，承上期，承上页 STw#lU) %(  
budget                                              预算 ^3FE\V/=  
building                                      建筑物；大楼 F0UV

o  
business conditions                                  业务情况，经营情况 [kgdv6E  
business licence                               (企业等的)营业执照 H'UR8%  
business relation                                业务关系 l-$uHHyu*  
)Cw`"n  

呵呵，学下，谢谢分享