[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 _JR4 PKtx  
　　 a.%]5%O;t  
审计词汇英汉对照 {H])Fob  
   Y] P}7GZ  
A Tw
!x*  
6Otv[8^}  
y{j>4g$:z  
ability to continue as a going concern               持续经营能力 ,l0s(Cg  
acceptability                                     可接受性，可接受程度 Q=^}B}G  
acceptable level of detection risk                     检查风险的可接受水平 5VG@Q%  
acceptance of engagement                       接受委托 B2845~\.  
accepting the engagement for the first time              首次接受委托 XJ?@l3D:  
access to asset                                         对资产的接触 ,x{5,K.yWq  
according to                                     根据，依据，依照 D|=QsWZI  
account balance                                账户余额 V{d"cs>9  
account for                                       对……进行会计处理，核算；解释 i3e|j(Gs4  
accounting                                        会计，会计学 Cs
]x
s9  
accounting advisory serve                        会计咨询服务 LR9'BUfFv  
accounting firm                                 会计师事务所 g^0  
accounting information                      会计信息，会计资料 R`1$z8$  
accounting period                             会计期间 A%Bz52yg  
accounting policies                                   会计政策 ~gBqkZ# y?  
accounting professional bodies                 会计职业组织，会计职业团体 b]|7{yMV  
accounting records                                   会计记录 ,(c="L4[  
accounting responsibility                           会计责任 kY_UY~E  
accounting service                             会计服务 l@j!j]nE  
accounting standards                                会计准则 YLFTf1G9  
Accounting Standards for Business Enterprises       企业会计准则 2B!nLLCp+  
accounting system                             会计系统 u{H_q&1  
accounting treatment                                会计处理 X='4N<  
accuracy                                    准确性，精确性 @&EP& $*  
additional audit procedures                      追加审计程序 6PPvfD^  
addressee                                         收件人，收信人 X0!48fL*  
Administration of State-owned Assets  (the～)     国有资产管理局 \H" (*["&  
administrative laws and regulations                 行政法规 Q|xPm:  
adverse impact                                 不利影响，负面影响 UI8M<  
adverse opinion                                反对意见 Q'A->I<;_s  
advisory group                                  咨询组，顾问组 4tu2%Og)?  
agency fee                                        代理费，代理费用 ^8MgNVoJ)  
aggregate                                          总计，合计为…… VFYJXR{  
alternation of document and record                 变造文件和记录 Nm;ka&'  
alternative audit procedures                      替代审计程序，备选审计程序 E* lqCh  
amend                                              修改，修订 %"KBX~3+Kj  
amortisation                                      摊销 wkIH<w|jb  
analytical capacity                             分析能力 UyF]gO  
analytical procedures                               分析性程序 [6/%ynlP  
annual financial statements                        年度会计报表，年度财务报表 @NyCMe;]  
appendix                                          附录，附表 .5I1wRN49  
applicable                                         适用的
z ,ledTl  
applicable laws and regulations                 适用的法规 fqF1-%  
application systems                                  应用系统 pkxW19h*0  
apply consistently                              一贯地执行，一贯地实施 q g%<>B&"  
appropriate                                       适当的，合适的； L3kms6ch  
征用，挪用 5|>jz `  
appropriate authorization                          适当的授权 E4{^[=}  
appropriateness of audit evidence                    审计证据的适当性 i\t4TdEx(  
approval                                    批准，核准 #K4wO!
d  
assertion                                    (会计报表上的)认定；确认 .79'c%3}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
,YiBu^E9  
asset                                                 资产，财产 c^=,@#  
asset restructuring                             资产重组 Zd5frc$  
assignment of duties                                 职责的划分 ml3]CcKn  
assistant                                     助理，助理人员 =)T5Y,+rJ  
associated company                                 联属公司，联营公司 :_?>3c}L  
association                                        联合，结合；协会，社团 `Y(/G"]  
assumption                                       假设，假定 @0)bY* njj  
at a given date                                         在某一特定时日 e{?~m6  
attestation                                         鉴证，公证 H ~$a6T"&  
attestation service                             鉴证服务  F-ijGGL#  
audit adjustment                                审计调整 >yL8C:J9  
audit areas                                        审计领域 7%?A0%>6G  
audit conclusion                                审计结论 :|fzG
f  
audit effectiveness                             审计效果 {WC{T2:8  
audit efficiency                                  审计效率 QGYmQ9m{kL  
audit engagement letter                      审计业务约定书 k|g~xmI;  
audit evidence                                          审计证据 V= .'Db2D  
audit fee                                    审计费 aIm\tPbb  
audit files                                          审计档案 Put+<o <  
audit findings                                     审计中发现的事项 fo 5!d@Nv  
audit implementation stage                        审计实施阶段 PVU(RJ
 
audit mark                                        审计标识 g.,IQ4o  
audit materiality                                 审计重要性 |#MA?oz3T  
audit method                                     审计方法 /O&j1g@  
audit objective                                         审计目标，审计目的 v4 c_UFEh<  
audit of financial statements                      会计报表审计，财务报表审计 HZM&QZHx)`  
audit opinion                                     审计意见 p'_*>%4~  
audit period                                      被审计期间，被审计年度 /gPn2e;  
audit plan                                          审计计划 FfP Ce5)  
audit planning                                    编制审计计划，制定审计计划，审计计划 @=@WRPGM*9  
audit planning stage                                  审计计划阶段 fc&4e:Ve  
audit procedure                                审计程序 !rwv~9I  
audit programme                               审计程序表，具体审计计划 Z!ub`coV[  
audit report                                       审计报告 ;up89a
-,9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }b~ZpUL!  
audit report with a qualified opinion                 有保留意见的审计报告 :.Np7[~{  
audit report with an adverse opinion                否定意见的审计报告 v_oNM5w  
audit report with dual dates                      双重日期审计报告 Blf;_e~=[j  
audit reporting stage                                 审计报告阶段 }t]CDa_n  
audit responsibility                                   审计责任 ~xzRx$vU  
audit results                                      审计结果 ^S[Mg6J  
audit risk                                          审计风险 K72U0}$B  
audit sampling                                          审计抽样 a[t2TjB  
audit sampling techniques                         审计抽样方法，审计抽样技术 N|8TE7- F|  
audit strategies                                  审计策略 :,:r
  
audit summary                                         审计总结，审计小结 RELLQpz3  
audit team                                         审计小组 r6j 3A  
audit test                                    审计测试 Dmn6{jyP  
audit trail                                          审计轨迹 >D*L0snjV  
audit work                                        审计工作 qf+I2kyS  
audit working paper                                 审计工作底稿 rbs:q
La%  
audited financial statement                        审计会计报表，已审计财务报表 ^TnBtIU-B  
Auditing Guidelines (the～)                      审计规范指南 DmPp&  
auditing standards                             审计准则 347p2sK>  
audit-oriented working paper                          (审计)业务类工作底稿 @@_f''f$  
authorisation                                     授权 HP&+ 8  
authorisation of transaction                       交易的授权 j@Z4(XL  
availability                                         可获得性 @R>J\>  
B W}nD#9tL  
balance                                      余额；差额；平衡 p)Z$q2L  
balance sheet                                    资产负债表 NtSa#$A  
bank                                                 银行 >8HcCG  
bank account                                    银行账户，银行户头 hesL$Z [  
bank statement                                 银行对账单 [,$] %|6wt  
barter transaction                              易货交易，以物换物交易 l *.#g  
basis of audit                                    审计依据 hcwKi  
basis of preparation                                (会计报表的)编制基础 X >C*(/a  
book of account                               账目，账簿 $^
}?98m  
borrowing                                         借款，贷款，借债 PJS\> N&u  
branch                                              分支，分支机构，分店 a\aJw[d{  
brought forward                                (账户余额等的)承上年，承上期，承上页 ti3T?_  
budget                                              预算 kC0F@'D  
building                                      建筑物；大楼 0Ocy$  
business conditions                                  业务情况，经营情况 hH|3s-o  
business licence                               (企业等的)营业执照 5c!~WckbJ  
business relation                                业务关系
eDgRYa9\  
0vt?yD  

呵呵，学下，谢谢分享