[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 7XrXx:*a5  
　　 @M=xdZNyJ  
审计词汇英汉对照 iW  oe  
   Q0l[1;$#  
A $^~ dqmE2,  
$IUe](a{d  
20h+^R3{Z  
ability to continue as a going concern               持续经营能力 4TX~]tEyky  
acceptability                                     可接受性，可接受程度 x`9IQQ  
acceptable level of detection risk                     检查风险的可接受水平 H +lB
b$  
acceptance of engagement                       接受委托 mQwP-s  
accepting the engagement for the first time              首次接受委托 lfTDpKz3D  
access to asset                                         对资产的接触 fRlO.!0(  
according to                                     根据，依据，依照 nymro[@O~  
account balance                                账户余额 3;v%78[&P  
account for                                       对……进行会计处理，核算；解释 V[#eeH)/  
accounting                                        会计，会计学 uP
h/u!  
accounting advisory serve                        会计咨询服务 ( &N`N1  
accounting firm                                 会计师事务所 NW?.Ge.!P  
accounting information                      会计信息，会计资料 A*b>@>2  
accounting period                             会计期间 {zhajY7  
accounting policies                                   会计政策 S1SsJo2\  
accounting professional bodies                 会计职业组织，会计职业团体 NRIp@PIF:"  
accounting records                                   会计记录 Ga,+  
accounting responsibility                           会计责任 Ynxzkm S  
accounting service                             会计服务 m6wrG`-di  
accounting standards                                会计准则 h_*!cuH  
Accounting Standards for Business Enterprises       企业会计准则 hsCts@R  
accounting system                             会计系统 5,vw%F-m  
accounting treatment                                会计处理 1>)q5D  
accuracy                                    准确性，精确性 0vYHx V  
additional audit procedures                      追加审计程序 nNj<!}HvV  
addressee                                         收件人，收信人 P80mK-Iyv_  
Administration of State-owned Assets  (the～)     国有资产管理局 L@VIC|~E  
administrative laws and regulations                 行政法规 SobOUly5{  
adverse impact                                 不利影响，负面影响 "1I\~]]  
adverse opinion                                反对意见 Z~[EZgIg  
advisory group                                  咨询组，顾问组 xr yXO(  
agency fee                                        代理费，代理费用 / 
U@T#S  
aggregate                                          总计，合计为……  iup "P  
alternation of document and record                 变造文件和记录 ^s.necg0  
alternative audit procedures                      替代审计程序，备选审计程序 LWX,u  
amend                                              修改，修订 zb_nU7Eg  
amortisation                                      摊销 4s_|6{ANS  
analytical capacity                             分析能力 P[q 'Y^\  
analytical procedures                               分析性程序 :n0czO6E  
annual financial statements                        年度会计报表，年度财务报表 ^E]Xq]vd"  
appendix                                          附录，附表 ;:Kd?Tz$  
applicable                                         适用的 SN<Dxa8Iy  
applicable laws and regulations                 适用的法规 E!rgR5Bd  
application systems                                  应用系统 <<vT"2Q]  
apply consistently                              一贯地执行，一贯地实施 qi51'@  
appropriate                                       适当的，合适的； dsrKHi  
征用，挪用 yb4Jsk5%  
appropriate authorization                          适当的授权 AhA4IOG`.  
appropriateness of audit evidence                    审计证据的适当性 _DD.#YB</  
approval                                    批准，核准 A(2!.Y 2?*  
assertion                                    (会计报表上的)认定；确认 'O:QS)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +-$Hx5  
asset                                                 资产，财产 0pW?v:!H  
asset restructuring                             资产重组 7c8A|E0\mF  
assignment of duties                                 职责的划分 n,l{1 q  
assistant                                     助理，助理人员 .ey=gI!x0  
associated company                                 联属公司，联营公司 + 7~u_J  
association                                        联合，结合；协会，社团 q'9}Hz  
assumption                                       假设，假定 ;)7GdR^K  
at a given date                                         在某一特定时日 8n'"RaLQ8  
attestation                                         鉴证，公证 d(t$riFX}  
attestation service                             鉴证服务 Gm1[PAj  
audit adjustment                                审计调整 c|hT\1XR,  
audit areas                                        审计领域 <$+Cd=71\  
audit conclusion                                审计结论 N3U.62  
audit effectiveness                             审计效果 K (!+l  
audit efficiency                                  审计效率 #]vs*Sz  
audit engagement letter                      审计业务约定书 OL0W'C9oA  
audit evidence                                          审计证据 77?D ~N[  
audit fee                                    审计费 ZIr&_x#e  
audit files                                          审计档案 9V/:1I0?&0  
audit findings                                     审计中发现的事项 +=o?&  
audit implementation stage                        审计实施阶段 ]f}#&]<(T  
audit mark                                        审计标识 rdBF+YN9/?  
audit materiality                                 审计重要性 9vL n#_  
audit method                                     审计方法 }]BH
 "  
audit objective                                         审计目标，审计目的 c7~>uNgJ  
audit of financial statements                      会计报表审计，财务报表审计 &aLelJ~  
audit opinion                                     审计意见 ~k[mowz0  
audit period                                      被审计期间，被审计年度 lKT<aYX  
audit plan                                          审计计划 xhTiOt6l  
audit planning                                    编制审计计划，制定审计计划，审计计划 p*ic@n*G  
audit planning stage                                  审计计划阶段 *wu:fb2[(  
audit procedure                                审计程序 %V;B{?>9zB  
audit programme                               审计程序表，具体审计计划 jMUN|(=Y  
audit report                                       审计报告 Tj3xK%K_r3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %j4AX  
audit report with a qualified opinion                 有保留意见的审计报告 (fUpj^E)p  
audit report with an adverse opinion                否定意见的审计报告 WJ[ybzVj  
audit report with dual dates                      双重日期审计报告 9esMr0*=  
audit reporting stage                                 审计报告阶段 +[_mSt  
audit responsibility                                   审计责任 Bkaupvv9S  
audit results                                      审计结果 FbU98n+z  
audit risk                                          审计风险 EG;y@\]  
audit sampling                                          审计抽样 VX{9g#y$j  
audit sampling techniques                         审计抽样方法，审计抽样技术 xC}9W6  
audit strategies                                  审计策略 f8JWg9m  
audit summary                                         审计总结，审计小结 Hsl0|jy(/  
audit team                                         审计小组 \#%1t  
audit test                                    审计测试 O* dtVX  
audit trail                                          审计轨迹 >JUOS2  
audit work                                        审计工作 XhEJF !  
audit working paper                                 审计工作底稿 [!'fE#"a  
audited financial statement                        审计会计报表，已审计财务报表 Op>l~{{ {  
Auditing Guidelines (the～)                      审计规范指南 (;6vT'hE  
auditing standards                             审计准则 HCIS4}lQ  
audit-oriented working paper                          (审计)业务类工作底稿 X:kqX [\>  
authorisation                                     授权 /UP1*L  
authorisation of transaction                       交易的授权 6aq=h`Y  
availability                                         可获得性 N:% }KAc  
B \ :Vm7Zg  
balance                                      余额；差额；平衡 E#A%aLp0E  
balance sheet                                    资产负债表 i[V\RKH*F  
bank                                                 银行 QRFBMq}'  
bank account                                    银行账户，银行户头 Mq,2S  
bank statement                                 银行对账单 
CA[3R  
barter transaction                              易货交易，以物换物交易 -qNun3  
basis of audit                                    审计依据 DYej<T'?3  
basis of preparation                                (会计报表的)编制基础 `"RT(` m  
book of account                               账目，账簿 -:~"c@D  
borrowing                                         借款，贷款，借债 v3I-i|L<)  
branch                                              分支，分支机构，分店 sO$X5S C9
 
brought forward                                (账户余额等的)承上年，承上期，承上页 j.O+e|kxU  
budget                                              预算 -?}Z0e(w
 
building                                      建筑物；大楼 glI4Jb_[  
business conditions                                  业务情况，经营情况 lFT` WO  
business licence                               (企业等的)营业执照 Fof e
Q  
business relation                                业务关系 nd3n'b  
^=.QQo||B  

呵呵，学下，谢谢分享