[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 e&;c^Z  
　　 )6bxP&k  
审计词汇英汉对照 %bDd  
   Xuh_bW&zF  
A *XniF~M  
W.MJyem  
RVI],O  
ability to continue as a going concern               持续经营能力 PO&xi9_  
acceptability                                     可接受性，可接受程度 ;2L=WR%  
acceptable level of detection risk                     检查风险的可接受水平 k\ I$ve"*  
acceptance of engagement                       接受委托 ,J}lyvkd  
accepting the engagement for the first time              首次接受委托 <RGRvv  
access to asset                                         对资产的接触 m+OR W"o  
according to                                     根据，依据，依照 )z/j5tnvm  
account balance                                账户余额 C>T6{$xkC  
account for                                       对……进行会计处理，核算；解释 YQQ!1hw  
accounting                                        会计，会计学 mG?a)P  
accounting advisory serve                        会计咨询服务 {H])Fob  
accounting firm                                 会计师事务所 \?3];+c9  
accounting information                      会计信息，会计资料 CvbY2_>Nh  
accounting period                             会计期间 ]\#RsVX  
accounting policies                                   会计政策 7DOAG
[gH  
accounting professional bodies                 会计职业组织，会计职业团体
g-+p(Ll|  
accounting records                                   会计记录
`Z%XA>  
accounting responsibility                           会计责任 9sYX(Fl  
accounting service                             会计服务 NA/+bgyuT>  
accounting standards                                会计准则 A8Jbl^7E+  
Accounting Standards for Business Enterprises       企业会计准则 &RR Ora  
accounting system                             会计系统 tCc}}2bC&  
accounting treatment                                会计处理 \GMudN  
accuracy                                    准确性，精确性 ~-W.yg6D{  
additional audit procedures                      追加审计程序 y:2o-SJn  
addressee                                         收件人，收信人  t8?+yG;  
Administration of State-owned Assets  (the～)     国有资产管理局 g^0  
administrative laws and regulations                 行政法规 R`1$z8$  
adverse impact                                 不利影响，负面影响 L {B#x@9tQ  
adverse opinion                                反对意见 0HNe44oI+D  
advisory group                                  咨询组，顾问组 #e8CuS  
agency fee                                        代理费，代理费用 TS UN(_XGW  
aggregate                                          总计，合计为…… kY_UY~E  
alternation of document and record                 变造文件和记录 l@j!j]nE  
alternative audit procedures                      替代审计程序，备选审计程序 vm4]KEyrX  
amend                                              修改，修订 X,y$!2QI  
amortisation                                      摊销 :"QRB#EC%  
analytical capacity                             分析能力 |ZZ3Qr+%S  
analytical procedures                               分析性程序 jBE=Ij  
annual financial statements                        年度会计报表，年度财务报表 JRodYXjE  
appendix                                          附录，附表 k?S-peyRO  
applicable                                         适用的 ;nh7Elk  
applicable laws and regulations                 适用的法规 Q|xPm:  
application systems                                  应用系统 UI8M<  
apply consistently                              一贯地执行，一贯地实施 Mm/GIa  
appropriate                                       适当的，合适的； pn =S%Qf]  
征用，挪用 G 8NSBaZe  
appropriate authorization                          适当的授权 )L#I#%  
appropriateness of audit evidence                    审计证据的适当性 7 gJy xQ  
approval                                    批准，核准 bjvi`jyL3k  
assertion                                    (会计报表上的)认定；确认 <?Lj!JGX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~z< ? Wh  
asset                                                 资产，财产 4p1{Ad
y  
asset restructuring                             资产重组 ~V./*CQ\c  
assignment of duties                                 职责的划分 ^3r2Q?d\  
assistant                                     助理，助理人员 g8qN+Gg  
associated company                                 联属公司，联营公司 kXOlZC  
association                                        联合，结合；协会，社团 \7/xb{z|  
assumption                                       假设，假定 $hEX,  
at a given date                                         在某一特定时日 T 7 hC]R  
attestation                                         鉴证，公证 %*s[s0$ c  
attestation service                             鉴证服务 (TY^ kySr  
audit adjustment                                审计调整 `q5*VqIhs  
audit areas                                        审计领域 nKHyq\  
audit conclusion                                审计结论 ] xH `  
audit effectiveness                             审计效果 FD`V39##  
audit efficiency                                  审计效率 ZAiQofQ:2  
audit engagement letter                      审计业务约定书 !D6@\  
audit evidence                                          审计证据 1= <Qnmw  
audit fee                                    审计费 UnO -?  
audit files                                          审计档案 kj-Sd^  
audit findings                                     审计中发现的事项 Y)!5Z.K  
audit implementation stage                        审计实施阶段 `GSfA0?  
audit mark                                        审计标识 7,(:vjI
Xd  
audit materiality                                 审计重要性 U|y+k`  
audit method                                     审计方法 =UYc~VUYnT  
audit objective                                         审计目标，审计目的 M"V?fn'  
audit of financial statements                      会计报表审计，财务报表审计 R"82=">v  
audit opinion                                     审计意见 @,s[l1P  
audit period                                      被审计期间，被审计年度 _y8)jD"  
audit plan                                          审计计划 Uh9$e
 
audit planning                                    编制审计计划，制定审计计划，审计计划 Z-/

E$j  
audit planning stage                                  审计计划阶段 M<)HJ lr  
audit procedure                                审计程序 IRcZyry  
audit programme                               审计程序表，具体审计计划 4K4?Q+?  
audit report                                       审计报告 PVU(RJ
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,Z52dg
gD  
audit report with a qualified opinion                 有保留意见的审计报告 _$ F I>  
audit report with an adverse opinion                否定意见的审计报告 #PFf`7b,z  
audit report with dual dates                      双重日期审计报告 9 s>JdAw?  
audit reporting stage                                 审计报告阶段 
#|gt(p]C  
audit responsibility                                   审计责任 H(""So7L  
audit results                                      审计结果 fwOvlD&e  
audit risk                                          审计风险 Dpof~o,f  
audit sampling                                          审计抽样 WAob"`8]  
audit sampling techniques                         审计抽样方法，审计抽样技术 ffSecoX  
audit strategies                                  审计策略 +='.uc_  
audit summary                                         审计总结，审计小结 $_<,bC1[  
audit team                                         审计小组 ,H.q%!{h_  
audit test                                    审计测试 R[Pyrs!H  
audit trail                                          审计轨迹 A3h[VnuG,  
audit work                                        审计工作 y&SueU=  
audit working paper                                 审计工作底稿 j4Lf6aUOX  
audited financial statement                        审计会计报表，已审计财务报表 oU{m
\r  
Auditing Guidelines (the～)                      审计规范指南 1'}~;?_  
auditing standards                             审计准则 QPdhesr
d-  
audit-oriented working paper                          (审计)业务类工作底稿 ~I!7]i]"*?  
authorisation                                     授权 J;G+6C$:  
authorisation of transaction                       交易的授权 #,$d!l @  
availability                                         可获得性 WzZb-F  
B CFn!P;.!  
balance                                      余额；差额；平衡 p+A#t~K  
balance sheet                                    资产负债表 Dmn6{jyP  
bank                                                 银行 h PH=.rX  
bank account                                    银行账户，银行户头  &grT}  
bank statement                                 银行对账单 3;#v$F8R  
barter transaction                              易货交易，以物换物交易 Cg-khRgLS  
basis of audit                                    审计依据 LL.YkYu  
basis of preparation                                (会计报表的)编制基础 d
Rt]9gIsx  
book of account                               账目，账簿 Eiwo==M  
borrowing                                         借款，贷款，借债 KLlW\MF1  
branch                                              分支，分支机构，分店 ,LU/xI0O  
brought forward                                (账户余额等的)承上年，承上期，承上页 M2mte#h  
budget                                              预算 gNN{WFHQX:  
building                                      建筑物；大楼 r1xNU0A  
business conditions                                  业务情况，经营情况 K^w(WE;db  
business licence                               (企业等的)营业执照 vBKBMnSd  
business relation                                业务关系 nIKh<ws4z  
e=TB/W_  

呵呵，学下，谢谢分享