[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 \3n{%\_  
　　 I{<6GIU+  
审计词汇英汉对照 E$.|h;i]Q  
   FH)bE#4  
A kuu9'Sqc'b  
*h1Zqb  
Ictc '#y  
ability to continue as a going concern               持续经营能力 GC66n1- X  
acceptability                                     可接受性，可接受程度 1)?^N`xF  
acceptable level of detection risk                     检查风险的可接受水平 |2CW!is  
acceptance of engagement                       接受委托 [#V"a:8m}  
accepting the engagement for the first time              首次接受委托 J9)wt ?%j  
access to asset                                         对资产的接触 daaUC  
according to                                     根据，依据，依照 VXQS~#dQj  
account balance                                账户余额 _t6siB_u  
account for                                       对……进行会计处理，核算；解释 ~^lQ[x  
accounting                                        会计，会计学 ($E(^p% O  
accounting advisory serve                        会计咨询服务 M~I M;my  
accounting firm                                 会计师事务所 V:6#IL  
accounting information                      会计信息，会计资料 L'6_~I  
accounting period                             会计期间 mvVVPf9  
accounting policies                                   会计政策 vxUJ4|Qz  
accounting professional bodies                 会计职业组织，会计职业团体 u9:;ft{}N  
accounting records                                   会计记录 H|0B*i@81  
accounting responsibility                           会计责任 H`-%)c =  
accounting service                             会计服务 f<xF+wE  
accounting standards                                会计准则 bVt
boHlY  
Accounting Standards for Business Enterprises       企业会计准则 6Kh:m-E9  
accounting system                             会计系统 .Y_RI&B!L  
accounting treatment                                会计处理 AS|gi!OVA  
accuracy                                    准确性，精确性 + h`: qB   
additional audit procedures                      追加审计程序 \4K8*`$  
addressee                                         收件人，收信人 lcJ`OLG  
Administration of State-owned Assets  (the～)     国有资产管理局 'gUHy1p  
administrative laws and regulations                 行政法规 174H@  
adverse impact                                 不利影响，负面影响 KK(x)(  
adverse opinion                                反对意见 { YJ.BWr  
advisory group                                  咨询组，顾问组 X^_,`H@  
agency fee                                        代理费，代理费用 rNU,(htS  
aggregate                                          总计，合计为……  8czo#&  
alternation of document and record                 变造文件和记录 dulW!&*No  
alternative audit procedures                      替代审计程序，备选审计程序 da\K
>An>
 
amend                                              修改，修订 5zpk6FR$  
amortisation                                      摊销 2s-f?WetbP  
analytical capacity                             分析能力 )#ic"UtR  
analytical procedures                               分析性程序 G8QJM0VpS  
annual financial statements                        年度会计报表，年度财务报表 L$ ]D&f8:  
appendix                                          附录，附表 s7FqE>#c0  
applicable                                         适用的 {aGQ[MH\9  
applicable laws and regulations                 适用的法规 %E1~I\n:F  
application systems                                  应用系统 ?U|~h1   
apply consistently                              一贯地执行，一贯地实施 KPW: r#d  
appropriate                                       适当的，合适的； rcxV ,<[B  
征用，挪用 A6lf-8ncx  
appropriate authorization                          适当的授权 Yr-,0${m  
appropriateness of audit evidence                    审计证据的适当性 x18ei@c  
approval                                    批准，核准 t=XiSj\n  
assertion                                    (会计报表上的)认定；确认 ji A$6dZU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kG?tgO?*  
asset                                                 资产，财产 8k_,Hni  
asset restructuring                             资产重组 4DuZF -y  
assignment of duties                                 职责的划分 {nryAXK  
assistant                                     助理，助理人员 xd(AUl4qY  
associated company                                 联属公司，联营公司 Mk@_uPm  
association                                        联合，结合；协会，社团 1(q!.l Pc  
assumption                                       假设，假定 Ug_zyfr  
at a given date                                         在某一特定时日 T:;e73  
attestation                                         鉴证，公证 vm8QKPy  
attestation service                             鉴证服务 9!2KpuWji  
audit adjustment                                审计调整
5 Nl>4d`  
audit areas                                        审计领域 w/YKWv{_S  
audit conclusion                                审计结论 YI%7#L7C  
audit effectiveness                             审计效果 eDaVoc3  
audit efficiency                                  审计效率 'QCvN  b6  
audit engagement letter                      审计业务约定书 @|-ydm0  
audit evidence                                          审计证据 aEZl ICpU7  
audit fee                                    审计费 ~e%*hZNo  
audit files                                          审计档案 kdxs{b"t  
audit findings                                     审计中发现的事项 lJ7k4ua\  
audit implementation stage                        审计实施阶段 Yv"uIj+']  
audit mark                                        审计标识 Lb2B u>  
audit materiality                                 审计重要性 1-w1k^e  
audit method                                     审计方法 H7l[5ib  
audit objective                                         审计目标，审计目的 =i:?4pIZ  
audit of financial statements                      会计报表审计，财务报表审计 %A82{  
audit opinion                                     审计意见 ?_HTOOa  
audit period                                      被审计期间，被审计年度 D#(A?oN  
audit plan                                          审计计划 AqN(htGvx  
audit planning                                    编制审计计划，制定审计计划，审计计划 Onot<}K  
audit planning stage                                  审计计划阶段 1ed#nB%  
audit procedure                                审计程序 5fVdt Jk7  
audit programme                               审计程序表，具体审计计划 o"[qPZd>  
audit report                                       审计报告 /3Se*"u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >{m>&u;Cc  
audit report with a qualified opinion                 有保留意见的审计报告 \BJnJk!%  
audit report with an adverse opinion                否定意见的审计报告 kx'6FkZPIr  
audit report with dual dates                      双重日期审计报告
WU=Os8gR  
audit reporting stage                                 审计报告阶段 6 _73  
audit responsibility                                   审计责任 i& _sb
Q^  
audit results                                      审计结果 :$P <e~z'  
audit risk                                          审计风险 c?IIaj !  
audit sampling                                          审计抽样 i~K~Czmok+  
audit sampling techniques                         审计抽样方法，审计抽样技术 .'X$SF`  
audit strategies                                  审计策略 #wC4$y<>  
audit summary                                         审计总结，审计小结 s[xdID^3.  
audit team                                         审计小组 w5~<jw%>  
audit test                                    审计测试 Xc Pn  
audit trail                                          审计轨迹 dX+DE( y  
audit work                                        审计工作 2H]&3kM3X  
audit working paper                                 审计工作底稿 Zqx5I~  
audited financial statement                        审计会计报表，已审计财务报表 zEks4yd  
Auditing Guidelines (the～)                      审计规范指南 ={zYcVI  
auditing standards                             审计准则 [bGdg  
audit-oriented working paper                          (审计)业务类工作底稿 [k1N`K(M  
authorisation                                     授权 Cs*u{O  
authorisation of transaction                       交易的授权 %kVpW& ~  
availability                                         可获得性 JY >]u*=  
B 2RM0ca_F  
balance                                      余额；差额；平衡 7&T1RB'>  
balance sheet                                    资产负债表 XqJ@NgsY  
bank                                                 银行 ^-=,q.[7  
bank account                                    银行账户，银行户头 p&ZD1qa  
bank statement                                 银行对账单 B3I< $  
barter transaction                              易货交易，以物换物交易 "J[Crm  
basis of audit                                    审计依据 `D?vmSQ  
basis of preparation                                (会计报表的)编制基础 |@d7o]eM|  
book of account                               账目，账簿 h?$4\^/  
borrowing                                         借款，贷款，借债 N2~DxVJ5cT  
branch                                              分支，分支机构，分店 x>Q#Bvy  
brought forward                                (账户余额等的)承上年，承上期，承上页 {},GxrQm  
budget                                              预算 !JrVh$K  
building                                      建筑物；大楼 jfgAI7;b  
business conditions                                  业务情况，经营情况 L0uN|?}  
business licence                               (企业等的)营业执照 t,=khZ  
business relation                                业务关系 wt)t LMEv  
zeR!Y yt!  

呵呵，学下，谢谢分享