[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 iO!lG  
　　 ]Qu12Wg}P  
审计词汇英汉对照 +uLo~GdbE  
   i52R,hz  
A EORRSP,$2  
'.K,EM!-~h  
0wkLM-lN  
ability to continue as a going concern               持续经营能力 N/%#GfXx  
acceptability                                     可接受性，可接受程度 qXI30Yo#d  
acceptable level of detection risk                     检查风险的可接受水平 'u3+k.  
acceptance of engagement                       接受委托 b{I`$E<[  
accepting the engagement for the first time              首次接受委托 5{g9Wh[  
access to asset                                         对资产的接触 Pu^~]^W)  
according to                                     根据，依据，依照 <dN=d3S  
account balance                                账户余额 =N{eiJ.(p  
account for                                       对……进行会计处理，核算；解释 ZWa#}VS}-n  
accounting                                        会计，会计学 lBn*G&(P  
accounting advisory serve                        会计咨询服务 ^97ZH)Ww  
accounting firm                                 会计师事务所 |f:d72{Qr  
accounting information                      会计信息，会计资料 btF%}<o)  
accounting period                             会计期间 # 0!IUSa  
accounting policies                                   会计政策 +wUhB\F *  
accounting professional bodies                 会计职业组织，会计职业团体 w+37'vQ  
accounting records                                   会计记录 YW{V4yW  
accounting responsibility                           会计责任 ,xz^k/.  
accounting service                             会计服务 =|!~0O  
accounting standards                                会计准则 ^<VE5OM  
Accounting Standards for Business Enterprises       企业会计准则 JKT+ q*V  
accounting system                             会计系统 +lT]s#Fif  
accounting treatment                                会计处理 7:L~n(QpP  
accuracy                                    准确性，精确性 4sj%:  
additional audit procedures                      追加审计程序 .V3Dql@z"  
addressee                                         收件人，收信人 )A0 &16<  
Administration of State-owned Assets  (the～)     国有资产管理局 \!QF9dP4  
administrative laws and regulations                 行政法规 E )hinH  
adverse impact                                 不利影响，负面影响 >>bYg  
adverse opinion                                反对意见 k@aP&Z~  
advisory group                                  咨询组，顾问组 \Ep/'Tj&  
agency fee                                        代理费，代理费用 M=WE^v!b  
aggregate                                          总计，合计为…… W`'|&7~  
alternation of document and record                 变造文件和记录 !5OMAWNU@  
alternative audit procedures                      替代审计程序，备选审计程序 JYr7;n'!  
amend                                              修改，修订 qE72(#:R*  
amortisation                                      摊销 .:ZXtU  
analytical capacity                             分析能力 VQ?H:1R  
analytical procedures                               分析性程序 Ql@yN@V  
annual financial statements                        年度会计报表，年度财务报表 |2<f<k/UT  
appendix                                          附录，附表 0:Y`#0qK  
applicable                                         适用的 s~$4bN>LD  
applicable laws and regulations                 适用的法规 mF}k}0  
application systems                                  应用系统 >ij4z N  
apply consistently                              一贯地执行，一贯地实施 otSPi7|k  
appropriate                                       适当的，合适的； C9H11g7 {  
征用，挪用 :3>yr5a7-  
appropriate authorization                          适当的授权 Z{ Zox[/  
appropriateness of audit evidence                    审计证据的适当性 tN3 {7'\7  
approval                                    批准，核准 ~fp+@j-A  
assertion                                    (会计报表上的)认定；确认 ba9<(0`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p\_qHq\;j  
asset                                                 资产，财产 fF>qU-  
asset restructuring                             资产重组 }PIB b  
assignment of duties                                 职责的划分 eH!|MHe  
assistant                                     助理，助理人员 bus=LAJt=  
associated company                                 联属公司，联营公司 7 3z Y^x  
association                                        联合，结合；协会，社团 e6i./bf3  
assumption                                       假设，假定 8}oDRN!
J  
at a given date                                         在某一特定时日 !-RpRRR[Co  
attestation                                         鉴证，公证 <Ihed|  
attestation service                             鉴证服务 :5K~/=6x  
audit adjustment                                审计调整 K}=8:BaUL  
audit areas                                        审计领域 y [9}[NMZ  
audit conclusion                                审计结论 @!a]qAt  
audit effectiveness                             审计效果 /^33 e+j  
audit efficiency                                  审计效率 Zc3:9  
audit engagement letter                      审计业务约定书 q AVfbcb  
audit evidence                                          审计证据 ls"\YSq$  
audit fee                                    审计费 +Q!xEfpO;  
audit files                                          审计档案 #oroY.o  
audit findings                                     审计中发现的事项 ROt0<^<  
audit implementation stage                        审计实施阶段 l6B^sc*@  
audit mark                                        审计标识 9h38`*Im;  
audit materiality                                 审计重要性 ]AC!R{H  
audit method                                     审计方法 `?o1cf A  
audit objective                                         审计目标，审计目的 \m~\,em  
audit of financial statements                      会计报表审计，财务报表审计 0HJqsSZ$mW  
audit opinion                                     审计意见 8cBW] \ v  
audit period                                      被审计期间，被审计年度 %cr]ZR  
audit plan                                          审计计划 wz0$g4  
audit planning                                    编制审计计划，制定审计计划，审计计划 ul=a\;3x#|  
audit planning stage                                  审计计划阶段 /IJ9_To  
audit procedure                                审计程序 ~2A$R'xb  
audit programme                               审计程序表，具体审计计划 h GA0F9.U  
audit report                                       审计报告 H=o-ScA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C3b0`|5  
audit report with a qualified opinion                 有保留意见的审计报告 Y\g90
  
audit report with an adverse opinion                否定意见的审计报告 4}8+)Pd  
audit report with dual dates                      双重日期审计报告 t2-nCRXEP  
audit reporting stage                                 审计报告阶段 e7bT%h9i  
audit responsibility                                   审计责任 :YJ7J4  
audit results                                      审计结果 enbN0  
audit risk                                          审计风险 @Wx`l) b  
audit sampling                                          审计抽样 @Uj_+c q  
audit sampling techniques                         审计抽样方法，审计抽样技术 4'{h
I;&a&  
audit strategies                                  审计策略 &v auLp  
audit summary                                         审计总结，审计小结 *L4]\wf  
audit team                                         审计小组 %I|+_ z&x  
audit test                                    审计测试
;+ Co!L  
audit trail                                          审计轨迹 nhQ44qRgQ  
audit work                                        审计工作 a ._^E/EV  
audit working paper                                 审计工作底稿 }Uwkef.Q  
audited financial statement                        审计会计报表，已审计财务报表 Dmm r]~  
Auditing Guidelines (the～)                      审计规范指南 >0<KkBH  
auditing standards                             审计准则 [zh4W*K_cq  
audit-oriented working paper                          (审计)业务类工作底稿 y800(z  
authorisation                                     授权 r8 Zyld_@  
authorisation of transaction                       交易的授权 H81.p  
availability                                         可获得性 PK2R
j%  
B "x.6W!  
balance                                      余额；差额；平衡 #lyM+.
T  
balance sheet                                    资产负债表 _8x'GK tU  
bank                                                 银行 A ^4kYOe  
bank account                                    银行账户，银行户头 Oa.f~|  
bank statement                                 银行对账单 D*XZT{1g  
barter transaction                              易货交易，以物换物交易 hP4)8>  
basis of audit                                    审计依据 w`.T/  
basis of preparation                                (会计报表的)编制基础 u1pc5 Y{  
book of account                               账目，账簿 /H%<oAjp6  
borrowing                                         借款，贷款，借债 \
C+*loLs  
branch                                              分支，分支机构，分店 @`IXu$Wm(  
brought forward                                (账户余额等的)承上年，承上期，承上页 5!S
oN}$  
budget                                              预算 s0\f9D  
building                                      建筑物；大楼 \f 
/!  
business conditions                                  业务情况，经营情况 yBPt%EF  
business licence                               (企业等的)营业执照 409x!d~it  
business relation                                业务关系 1Es*=zg  
k%Ma4_Z  

呵呵，学下，谢谢分享