[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 J!{Al  
　　 ^i+[m  
审计词汇英汉对照 w/W7N  
   LN4qYp6)G  
A B{C_hy-fw  
Ve}[XqdS^p  
=!BobC- [b  
ability to continue as a going concern               持续经营能力 ldGojnS  
acceptability                                     可接受性，可接受程度 8$0\J_  
acceptable level of detection risk                     检查风险的可接受水平 <:& de8bT  
acceptance of engagement                       接受委托 ?c]n^GvG  
accepting the engagement for the first time              首次接受委托 5,1{Tv`  
access to asset                                         对资产的接触 _T5) n=|  
according to                                     根据，依据，依照 ?s?$d&h  
account balance                                账户余额 b O=yi)  
account for                                       对……进行会计处理，核算；解释 Z<U>A   
accounting                                        会计，会计学 }g|nz8
  
accounting advisory serve                        会计咨询服务
3uV4/%U  
accounting firm                                 会计师事务所 d H? ScXM=  
accounting information                      会计信息，会计资料 c pk^!@c  
accounting period                             会计期间 sYqgXE.  
accounting policies                                   会计政策 EF#QH _X  
accounting professional bodies                 会计职业组织，会计职业团体 y7:tr  
accounting records                                   会计记录 6.5wZN9<|  
accounting responsibility                           会计责任 +f>cxA  
accounting service                             会计服务 Kc #|Z  
accounting standards                                会计准则 6BocGo({  
Accounting Standards for Business Enterprises       企业会计准则 "7,FXTa
er  
accounting system                             会计系统 2# vv$YD  
accounting treatment                                会计处理 1D F/6y  
accuracy                                    准确性，精确性 6?qDdVR~]  
additional audit procedures                      追加审计程序 paW@\1Q  
addressee                                         收件人，收信人 ?<U
{{C  
Administration of State-owned Assets  (the～)     国有资产管理局 \L # INP4~  
administrative laws and regulations                 行政法规 G_ >G'2  
adverse impact                                 不利影响，负面影响 J BC$Ku  
adverse opinion                                反对意见 }fZ`IOf  
advisory group                                  咨询组，顾问组 w8Vw1wW  
agency fee                                        代理费，代理费用 M6rc!K  
aggregate                                          总计，合计为…… x[(?#  
alternation of document and record                 变造文件和记录 k`\R+WK$  
alternative audit procedures                      替代审计程序，备选审计程序 >\2:
\wI  
amend                                              修改，修订 }7s>B24J  
amortisation                                      摊销 2-'Opu  
analytical capacity                             分析能力 /KCPpERk{  
analytical procedures                               分析性程序 J~#$J&iKh  
annual financial statements                        年度会计报表，年度财务报表 X[](Kj^`<  
appendix                                          附录，附表 uuNR?1fS  
applicable                                         适用的  g&Vcg`  
applicable laws and regulations                 适用的法规 47r&8C+&\  
application systems                                  应用系统 id^sr Mw  
apply consistently                              一贯地执行，一贯地实施 nV*y`.+  
appropriate                                       适当的，合适的； 'zZcn" +!  
征用，挪用 l"(6]Z 4  
appropriate authorization                          适当的授权 #]]Su91BA  
appropriateness of audit evidence                    审计证据的适当性 {Qv>q$Q  
approval                                    批准，核准 Km#pX1]>e  
assertion                                    (会计报表上的)认定；确认 \4d.sy0&>-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B@y(.  
asset                                                 资产，财产 jS.g]k  
asset restructuring                             资产重组 b:J(b?  
assignment of duties                                 职责的划分 Q`%R
[#  
assistant                                     助理，助理人员 L<V3KS2y  
associated company                                 联属公司，联营公司 G:W>I=^DaR  
association                                        联合，结合；协会，社团 @n&<B`/  
assumption                                       假设，假定 o>Er_r  
at a given date                                         在某一特定时日 &HW1mNF9  
attestation                                         鉴证，公证 I1Sa^7  
attestation service                             鉴证服务 1oLv.L  
audit adjustment                                审计调整 Z8#Gwyinx  
audit areas                                        审计领域 ^].jH+7i*  
audit conclusion                                审计结论 DZS]AC*  
audit effectiveness                             审计效果 pd[ncL  
audit efficiency                                  审计效率 X-LA}YH=tS  
audit engagement letter                      审计业务约定书 P>ceeoYQuA  
audit evidence                                          审计证据 ~PWSo%W8  
audit fee                                    审计费 }n_p$g[Nj/  
audit files                                          审计档案 N2'qpxOLI  
audit findings                                     审计中发现的事项 {c?JuV4q?  
audit implementation stage                        审计实施阶段 g*UMG>  
audit mark                                        审计标识 M:KbD|  
audit materiality                                 审计重要性 WE6a'  
audit method                                     审计方法 #oeG!<Mn  
audit objective                                         审计目标，审计目的 + @9.$6N  
audit of financial statements                      会计报表审计，财务报表审计 X~=xXN.  
audit opinion                                     审计意见 -|k)tvAm  
audit period                                      被审计期间，被审计年度 dy__e^qi  
audit plan                                          审计计划 '_\;jFAM  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;22l"-F  
audit planning stage                                  审计计划阶段 eN?Y7  
audit procedure                                审计程序 J7D}%  
audit programme                               审计程序表，具体审计计划 |BT MJ:B  
audit report                                       审计报告 im7nJQ^H$q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L4u;|-znw  
audit report with a qualified opinion                 有保留意见的审计报告 "xmP6=1  
audit report with an adverse opinion                否定意见的审计报告 #`TgZKDg2  
audit report with dual dates                      双重日期审计报告 '^BV_
QQ  
audit reporting stage                                 审计报告阶段 9Jf)!o8  
audit responsibility                                   审计责任 )n49lr6X  
audit results                                      审计结果 u's`*T@.  
audit risk                                          审计风险 VGHWNMT  
audit sampling                                          审计抽样 D\w h;r  
audit sampling techniques                         审计抽样方法，审计抽样技术 I:bD~Fb3  
audit strategies                                  审计策略 v2r&('pV  
audit summary                                         审计总结，审计小结 GZS1zTwB
L  
audit team                                         审计小组 XqRJr%JH  
audit test                                    审计测试 7]xm2CHx5  
audit trail                                          审计轨迹 HoV^Y6  
audit work                                        审计工作 A[IL H_w  
audit working paper                                 审计工作底稿 Z=B_Ty  
audited financial statement                        审计会计报表，已审计财务报表 ^D^4 YJz  
Auditing Guidelines (the～)                      审计规范指南 ;*ix~taL%  
auditing standards                             审计准则 |7,L`utp  
audit-oriented working paper                          (审计)业务类工作底稿 |Fm6#1A@  
authorisation                                     授权 WwH+E]^e+  
authorisation of transaction                       交易的授权 >Rvx[`|O!m  
availability                                         可获得性 Xs&TJ8a  
B 6u`F d#  
balance                                      余额；差额；平衡 2%*MW"Q  
balance sheet                                    资产负债表 c4&'D;=  
bank                                                 银行 H>9CW<
8  
bank account                                    银行账户，银行户头 `l2O?U-@  
bank statement                                 银行对账单 5D M"0  
barter transaction                              易货交易，以物换物交易 ZyOv.,y  
basis of audit                                    审计依据 Fhv/[j^X  
basis of preparation                                (会计报表的)编制基础 l`kWz5[~  
book of account                               账目，账簿 1O].v&{  
borrowing                                         借款，贷款，借债 6sIL.S~c)  
branch                                              分支，分支机构，分店 L9pvG(R%  
brought forward                                (账户余额等的)承上年，承上期，承上页 q~CA0AR  
budget                                              预算 _&K  
building                                      建筑物；大楼 3lV^B[$  
business conditions                                  业务情况，经营情况 f\'{3I29  
business licence                               (企业等的)营业执照 ]E  =Iu  
business relation                                业务关系 y\N|<+G+  
[."[pY  

呵呵，学下，谢谢分享