[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 )KdEl9o  
　　 9Ai 3p  
审计词汇英汉对照 I3.cy i  
   Q)/oU\  
A 1CR
)1H  
H5eGl|Z5]^  
>ufLRGL>  
ability to continue as a going concern               持续经营能力 gq7l>vT.  
acceptability                                     可接受性，可接受程度 "$I8EW/1  
acceptable level of detection risk                     检查风险的可接受水平 ,%T sfB  
acceptance of engagement                       接受委托 <~bvfA=  
accepting the engagement for the first time              首次接受委托 ii5dTimRJ  
access to asset                                         对资产的接触 f q&(&(|  
according to                                     根据，依据，依照 X()yhe_  
account balance                                账户余额 a7>^^? |  
account for                                       对……进行会计处理，核算；解释 ["H2H rI2  
accounting                                        会计，会计学 xFScj0Y  
accounting advisory serve                        会计咨询服务 D~zk2  
accounting firm                                 会计师事务所 YXLZ2-%ohZ  
accounting information                      会计信息，会计资料 ;S?ei>Q  
accounting period                             会计期间 @@z5v bs'{  
accounting policies                                   会计政策 NX&Z=ObHu}  
accounting professional bodies                 会计职业组织，会计职业团体 {+^&7JX  
accounting records                                   会计记录 XY,!v
LjL  
accounting responsibility                           会计责任 P_.zp5>  
accounting service                             会计服务 ZA7b;{o [  
accounting standards                                会计准则 B%I<6E[D  
Accounting Standards for Business Enterprises       企业会计准则 B'-n ^';  
accounting system                             会计系统 cz41 <SFL
 
accounting treatment                                会计处理 3kavzB[  
accuracy                                    准确性，精确性 zi_0*znw  
additional audit procedures                      追加审计程序 NydF'N_1  
addressee                                         收件人，收信人 Oj>;[O"  
Administration of State-owned Assets  (the～)     国有资产管理局 or`D-x)+@  
administrative laws and regulations                 行政法规 S=a>rnF  
adverse impact                                 不利影响，负面影响 YS bS.tq  
adverse opinion                                反对意见 2AXf'IOqE  
advisory group                                  咨询组，顾问组 blKF78  
agency fee                                        代理费，代理费用 aeE~[m  
aggregate                                          总计，合计为…… ew&"n2r  
alternation of document and record                 变造文件和记录 l@5kw]6  
alternative audit procedures                      替代审计程序，备选审计程序 @Yw>s9X  
amend                                              修改，修订 6Zx)L|B  
amortisation                                      摊销 6SF29[&  
analytical capacity                             分析能力 GGU>={D)  
analytical procedures                               分析性程序 he|.Ow  
annual financial statements                        年度会计报表，年度财务报表 Hyb_>n  
appendix                                          附录，附表 f&I5bPS7}  
applicable                                         适用的 $#-O^0D  
applicable laws and regulations                 适用的法规 gLwrYG7@  
application systems                                  应用系统 0"l`M5-KP  
apply consistently                              一贯地执行，一贯地实施 PQrc#dfc|  
appropriate                                       适当的，合适的； J
|u_45<  
征用，挪用 v(]dIH  
appropriate authorization                          适当的授权
{ceY:49  
appropriateness of audit evidence                    审计证据的适当性 )C$pjjo/`  
approval                                    批准，核准 =@P]eK /  
assertion                                    (会计报表上的)认定；确认 I`nC\%g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !>:]k?$b  
asset                                                 资产，财产 *{(tg~2'(  
asset restructuring                             资产重组 g~
XR#vl$  
assignment of duties                                 职责的划分 /<k]mY cu  
assistant                                     助理，助理人员 z:;yx  
associated company                                 联属公司，联营公司 o|APsQE  
association                                        联合，结合；协会，社团 g f<vQb|  
assumption                                       假设，假定 ;+*/YTkC+P  
at a given date                                         在某一特定时日 0.&-1pw  
attestation                                         鉴证，公证 dN@C)5pm5`  
attestation service                             鉴证服务 };g<|v*o  
audit adjustment                                审计调整 M9.FtQhK/  
audit areas                                        审计领域 m U=
 3w  
audit conclusion                                审计结论 ! u9LZ  
audit effectiveness                             审计效果 y\=^p la  
audit efficiency                                  审计效率 GC[Ot~*_  
audit engagement letter                      审计业务约定书 Jo\karp b  
audit evidence                                          审计证据 _~ 3r*j  
audit fee                                    审计费 deOk>v&U  
audit files                                          审计档案 O f]/tdPp  
audit findings                                     审计中发现的事项 9?uU%9r5P  
audit implementation stage                        审计实施阶段 ]]T,;|B
 
audit mark                                        审计标识 v,Z?pYYo  
audit materiality                                 审计重要性 Yv3P]6c.  
audit method                                     审计方法 )O8w'4P5  
audit objective                                         审计目标，审计目的 ,MUgw w!.  
audit of financial statements                      会计报表审计，财务报表审计 ;P^}2i[q>[  
audit opinion                                     审计意见 k{ulu  
audit period                                      被审计期间，被审计年度 }"STc&1  
audit plan                                          审计计划 "(iQ-g Mm  
audit planning                                    编制审计计划，制定审计计划，审计计划 juQ?k xOB  
audit planning stage                                  审计计划阶段 xmejoOF  
audit procedure                                审计程序 jxZ_-1  
audit programme                               审计程序表，具体审计计划 h#Z~x  
audit report                                       审计报告 1]&{6y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mOJ-M@ME  
audit report with a qualified opinion                 有保留意见的审计报告 tlg
g~MViS  
audit report with an adverse opinion                否定意见的审计报告 7 b{y  
audit report with dual dates                      双重日期审计报告 C?]+(
P  
audit reporting stage                                 审计报告阶段 QtLd(& !v  
audit responsibility                                   审计责任 v!#koqd1y.  
audit results                                      审计结果 SmV}Wf  
audit risk                                          审计风险 X$=/H 6R5Z  
audit sampling                                          审计抽样 VuuF _y;  
audit sampling techniques                         审计抽样方法，审计抽样技术
8peK[sz  
audit strategies                                  审计策略 MC1&X
'  
audit summary                                         审计总结，审计小结 |<#yXSi  
audit team                                         审计小组 \*Z:w3;r  
audit test                                    审计测试 |eksvO'~  
audit trail                                          审计轨迹 K/$5SN1  
audit work                                        审计工作 >vDi,qmZ  
audit working paper                                 审计工作底稿 -kb;
h F}.  
audited financial statement                        审计会计报表，已审计财务报表 I TZ}$=   
Auditing Guidelines (the～)                      审计规范指南 ,uZz?7mO  
auditing standards                             审计准则 mcWN.  
audit-oriented working paper                          (审计)业务类工作底稿 !gi3J @  
authorisation                                     授权 M&K JZ  
authorisation of transaction                       交易的授权 sqO$ka{  
availability                                         可获得性 10tt':  
B ^2nH6,LPS  
balance                                      余额；差额；平衡 I=;=;-  
balance sheet                                    资产负债表 "5"{~3Gw^  
bank                                                 银行 ~n%]u! 6  
bank account                                    银行账户，银行户头 {w]L'0ES[  
bank statement                                 银行对账单 8COGe=+o  
barter transaction                              易货交易，以物换物交易 o[g]Va*8  
basis of audit                                    审计依据 Vg7BK%  
basis of preparation                                (会计报表的)编制基础 Z& bIjp  
book of account                               账目，账簿 
GK{~n  
borrowing                                         借款，贷款，借债 :MGIp%3  
branch                                              分支，分支机构，分店 0QBK(_O`  
brought forward                                (账户余额等的)承上年，承上期，承上页 X(Lz&fkd  
budget                                              预算 ~I@ %ysR  
building                                      建筑物；大楼 +<)H2  
business conditions                                  业务情况，经营情况 [@0Hmd7  
business licence                               (企业等的)营业执照 8< "lEL|  
business relation                                业务关系  /EwNMU*6  
yJ!,>OQ%'  

呵呵，学下，谢谢分享