[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 o4P>t2'  
　　 0
Sx$6:-~  
审计词汇英汉对照 %^pm~ck!  
   mM(Z8PA9-  
A zPm|
$d  
wjy<{I  
vb.}SG>  
ability to continue as a going concern               持续经营能力 FIu|eW+<l  
acceptability                                     可接受性，可接受程度 ^J~5k,7jX  
acceptable level of detection risk                     检查风险的可接受水平 b,hRk1  
acceptance of engagement                       接受委托 yi.GD~69  
accepting the engagement for the first time              首次接受委托 "*8>` 6E  
access to asset                                         对资产的接触 L NS O]\  
according to                                     根据，依据，依照 zt!)7HBo  
account balance                                账户余额 vFwhe
!  
account for                                       对……进行会计处理，核算；解释 )kIZmQ|f1  
accounting                                        会计，会计学 \$ +#7( K  
accounting advisory serve                        会计咨询服务 FeL!%z  
accounting firm                                 会计师事务所 @PzRHnT*  
accounting information                      会计信息，会计资料 <P@ "VwUX  
accounting period                             会计期间 o#u hPUZ
 
accounting policies                                   会计政策 {&TP&_|H  
accounting professional bodies                 会计职业组织，会计职业团体 &[b(Lx|i  
accounting records                                   会计记录 xcE2hK/+  
accounting responsibility                           会计责任 =C#22xqQ.  
accounting service                             会计服务 fL(_V/p^  
accounting standards                                会计准则 I+eKuWB  
Accounting Standards for Business Enterprises       企业会计准则 N1fPutl$a
 
accounting system                             会计系统 p54e'Zb  
accounting treatment                                会计处理 VV-%AS
6;  
accuracy                                    准确性，精确性 \ORE;pG  
additional audit procedures                      追加审计程序 U{52bH<  
addressee                                         收件人，收信人 g|Xjw Ti8$  
Administration of State-owned Assets  (the～)     国有资产管理局 IE:;`e:\D  
administrative laws and regulations                 行政法规 c8h71
Cr  
adverse impact                                 不利影响，负面影响 %6Y\4Fe  
adverse opinion                                反对意见 ^]k=*>{ R  
advisory group                                  咨询组，顾问组 TUN6`/"  
agency fee                                        代理费，代理费用 6GMwB@ b  
aggregate                                          总计，合计为…… h9Tst)iRi  
alternation of document and record                 变造文件和记录  *4y0Hq  
alternative audit procedures                      替代审计程序，备选审计程序 -&h<t/U  
amend                                              修改，修订 ~--b#o{  
amortisation                                      摊销 Z{^P
nit  
analytical capacity                             分析能力 o0kKf+[  
analytical procedures                               分析性程序 jO.c>C[?  
annual financial statements                        年度会计报表，年度财务报表 8a;;MJ)  
appendix                                          附录，附表 wBCBZs$H  
applicable                                         适用的 efK WR  
applicable laws and regulations                 适用的法规 3ih:t'N-  
application systems                                  应用系统 ;"2(e7ir  
apply consistently                              一贯地执行，一贯地实施 af_bG;  
appropriate                                       适当的，合适的； .h-k*F0Ga)  
征用，挪用 iw^"?:'%  
appropriate authorization                          适当的授权 J9&#);(  
appropriateness of audit evidence                    审计证据的适当性 !-Uq#Ea0/  
approval                                    批准，核准 F%I *m^7d  
assertion                                    (会计报表上的)认定；确认 uCjbb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *5mJA -[B+  
asset                                                 资产，财产 YeI|&FMX  
asset restructuring                             资产重组 {#N,&? [  
assignment of duties                                 职责的划分 x75 3o\u!  
assistant                                     助理，助理人员 'XI-x[w  
associated company                                 联属公司，联营公司 <z QUa  
association                                        联合，结合；协会，社团 OouR4  
assumption                                       假设，假定 mW)C=X%  
at a given date                                         在某一特定时日 P\3H<?@4  
attestation                                         鉴证，公证 mr+8[0  
attestation service                             鉴证服务 F\%PB p  
audit adjustment                                审计调整 @4wN-T+1  
audit areas                                        审计领域 rsD? ;XzH  
audit conclusion                                审计结论 /h,-J8[  
audit effectiveness                             审计效果 @<$_X1)s  
audit efficiency                                  审计效率 ,#.9^J  
audit engagement letter                      审计业务约定书 iza.' Mm~  
audit evidence                                          审计证据 Uc0S
b  
audit fee                                    审计费 /mQ9}E4X  
audit files                                          审计档案 )2?A|f8  
audit findings                                     审计中发现的事项 ]Z>zf] <  
audit implementation stage                        审计实施阶段 Bg}(Sy  
audit mark                                        审计标识 ]4[^S.T=  
audit materiality                                 审计重要性 ?Lem|zo  
audit method                                     审计方法 72sBx3 ;  
audit objective                                         审计目标，审计目的 jN%+)Kj0C)  
audit of financial statements                      会计报表审计，财务报表审计 W;T(q~XK  
audit opinion                                     审计意见 d[&Ah~,  
audit period                                      被审计期间，被审计年度 O7xBMq Mf  
audit plan                                          审计计划 R 5Cy%  
audit planning                                    编制审计计划，制定审计计划，审计计划 71G00@&w9D  
audit planning stage                                  审计计划阶段 #1[Q?e4,0  
audit procedure                                审计程序 ?>iZ){0,  
audit programme                               审计程序表，具体审计计划 eB5<N
?;s  
audit report                                       审计报告 yHxi^D]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u4~(0  
audit report with a qualified opinion                 有保留意见的审计报告 t_iZ\_8
  
audit report with an adverse opinion                否定意见的审计报告 +\66; 7]s  
audit report with dual dates                      双重日期审计报告 |dqv
v  
audit reporting stage                                 审计报告阶段 +zzS  
audit responsibility                                   审计责任 A[N>T\  
audit results                                      审计结果 }J] P`v  
audit risk                                          审计风险 7J$Yd976  
audit sampling                                          审计抽样 oT^r  
audit sampling techniques                         审计抽样方法，审计抽样技术 KDYyLkI dr  
audit strategies                                  审计策略 N4wMAT:h  
audit summary                                         审计总结，审计小结 Nu6]R677Y  
audit team                                         审计小组 0zqTX< A  
audit test                                    审计测试 @v=A)L  
audit trail                                          审计轨迹 7.(v og"I)  
audit work                                        审计工作 fZt3cE\  
audit working paper                                 审计工作底稿 5U.,iQ(d  
audited financial statement                        审计会计报表，已审计财务报表 f
c9gi4y9  
Auditing Guidelines (the～)                      审计规范指南 {-,^3PI\  
auditing standards                             审计准则 l&m'?.gf  
audit-oriented working paper                          (审计)业务类工作底稿 'q*:+|"  
authorisation                                     授权 AK5$>Pkvk  
authorisation of transaction                       交易的授权 Wg5i#6y8w  
availability                                         可获得性 cP[]\r+Kj  
B (1}"I RX.  
balance                                      余额；差额；平衡 ^g* /p[  
balance sheet                                    资产负债表 *,p
16"Q;  
bank                                                 银行 :]-? l4(%  
bank account                                    银行账户，银行户头 Mta;
6<  
bank statement                                 银行对账单 C6wlRvWn  
barter transaction                              易货交易，以物换物交易 -cnlj  
basis of audit                                    审计依据 OvW/{  
basis of preparation                                (会计报表的)编制基础 b}jLI_R{  
book of account                               账目，账簿 f>C|qDmT  
borrowing                                         借款，贷款，借债 91bJ7%  
branch                                              分支，分支机构，分店 # fl%~Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 T#w *5Qf  
budget                                              预算 a3oSSkT  
building                                      建筑物；大楼 /'0,cJnm  
business conditions                                  业务情况，经营情况 m7~[f7U  
business licence                               (企业等的)营业执照 POvpaPAZ<  
business relation                                业务关系 xn)r6  
js8\"  

呵呵，学下，谢谢分享