[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 <amdPo+2D  
　　
Uf<IXx&;  
审计词汇英汉对照 kUQdi%3yY;  
   lvIdYf$?  
A ]VHO'z\m  
mY!&*nYn|  
.u&GbM%Ga  
ability to continue as a going concern               持续经营能力 N.|uPq$R  
acceptability                                     可接受性，可接受程度 $qfNEAmDf\  
acceptable level of detection risk                     检查风险的可接受水平 k{.`=j  
acceptance of engagement                       接受委托 9vJ'9Z2\  
accepting the engagement for the first time              首次接受委托 qb>mU S  
access to asset                                         对资产的接触 uDsof?z  
according to                                     根据，依据，依照 :DR}lOi`  
account balance                                账户余额 p|VgtQ/)%  
account for                                       对……进行会计处理，核算；解释 Hy#<f
Kz`!  
accounting                                        会计，会计学 +BkmI\  
accounting advisory serve                        会计咨询服务 SMbhJ}\O  
accounting firm                                 会计师事务所 *N3X"2X:  
accounting information                      会计信息，会计资料 /|aD,JVN"  
accounting period                             会计期间 AJR`ohh  
accounting policies                                   会计政策 T`SpIdzB.
 
accounting professional bodies                 会计职业组织，会计职业团体 f>jAu;S  
accounting records                                   会计记录 Ah1fcXED  
accounting responsibility                           会计责任 wd0*"c@  
accounting service                             会计服务 /\|Behif  
accounting standards                                会计准则 I9E]zoj8  
Accounting Standards for Business Enterprises       企业会计准则 -+Ab[  
accounting system                             会计系统 V]0~BV  
accounting treatment                                会计处理 }pL#C  
accuracy                                    准确性，精确性 6YpP/ K  
additional audit procedures                      追加审计程序 SKrkB~%z  
addressee                                         收件人，收信人 sboX<  
Administration of State-owned Assets  (the～)     国有资产管理局  ylBjuD+  
administrative laws and regulations                 行政法规 @#KZ2^  
adverse impact                                 不利影响，负面影响 }@avGt;v  
adverse opinion                                反对意见 ;_?RPWZ;MO  
advisory group                                  咨询组，顾问组 } 2P,Z6L  
agency fee                                        代理费，代理费用 Tq`rc"&7u  
aggregate                                          总计，合计为…… LGF5yRk  
alternation of document and record                 变造文件和记录 2N[S*#~*e  
alternative audit procedures                      替代审计程序，备选审计程序 Fun+L@:;  
amend                                              修改，修订 J:JkX>n%k=  
amortisation                                      摊销 gDBdaxR<  
analytical capacity                             分析能力 6A*k   
analytical procedures                               分析性程序 QzX|c&&>u2  
annual financial statements                        年度会计报表，年度财务报表 |)IS[:X  
appendix                                          附录，附表 oJbMUEQQq  
applicable                                         适用的 CJ#1 j>  
applicable laws and regulations                 适用的法规 4l`"P~= 2<  
application systems                                  应用系统 {8Uk]   
apply consistently                              一贯地执行，一贯地实施 D+xHTQNTL  
appropriate                                       适当的，合适的； nK; c@!~pS  
征用，挪用 BaUcmF2Q  
appropriate authorization                          适当的授权 8^ezqd`  
appropriateness of audit evidence                    审计证据的适当性 i\z,)xp  
approval                                    批准，核准 k^v P|*eu  
assertion                                    (会计报表上的)认定；确认 Zm~oV?6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6N {|;R@2  
asset                                                 资产，财产 S1oP_A[|  
asset restructuring                             资产重组 1Wy0#?L  
assignment of duties                                 职责的划分 #gd`X|<Ch  
assistant                                     助理，助理人员 (!^;ar^  
associated company                                 联属公司，联营公司 yJGM"$  
association                                        联合，结合；协会，社团 MH=;[| N  
assumption                                       假设，假定 d1=fA%pJ  
at a given date                                         在某一特定时日 1T@#gE["Ic  
attestation                                         鉴证，公证 TSHQ>kP  
attestation service                             鉴证服务 cop \o4ia  
audit adjustment                                审计调整 R@K

zdeo  
audit areas                                        审计领域 tj=l!  
audit conclusion                                审计结论 sGs_w:Hn  
audit effectiveness                             审计效果 ;R8pVj!1f  
audit efficiency                                  审计效率  X23#y7:  
audit engagement letter                      审计业务约定书 ;u "BCW  
audit evidence                                          审计证据 )S2GPn7  
audit fee                                    审计费 }Uc)i
NU  
audit files                                          审计档案 LIZsDTU  
audit findings                                     审计中发现的事项 POtwT">z  
audit implementation stage                        审计实施阶段 @XRN#_{  
audit mark                                        审计标识 }4A $j{\  
audit materiality                                 审计重要性 smTPca)7s  
audit method                                     审计方法 /a:sWmxMT  
audit objective                                         审计目标，审计目的 a-<&(jV  
audit of financial statements                      会计报表审计，财务报表审计 m0zbG1OE  
audit opinion                                     审计意见 9C2 DW,?  
audit period                                      被审计期间，被审计年度 ! >l)*jN8  
audit plan                                          审计计划 z.%K5vrO>  
audit planning                                    编制审计计划，制定审计计划，审计计划 _Nmc1azS  
audit planning stage                                  审计计划阶段 @+
P7BE}  
audit procedure                                审计程序 P>s3Rh3:  
audit programme                               审计程序表，具体审计计划 wW?/`>@  
audit report                                       审计报告 o@!Uds0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m^M sp:T,  
audit report with a qualified opinion                 有保留意见的审计报告 suP/I?4'@  
audit report with an adverse opinion                否定意见的审计报告 f7_EqS=(  
audit report with dual dates                      双重日期审计报告 TCI%Ox|a  
audit reporting stage                                 审计报告阶段 RC>79e/u<  
audit responsibility                                   审计责任 -SGoE=  
audit results                                      审计结果 e0; KmQjG  
audit risk                                          审计风险 ;('(Yn7~  
audit sampling                                          审计抽样 9p{7x[C  
audit sampling techniques                         审计抽样方法，审计抽样技术  M~jV"OF=  
audit strategies                                  审计策略 xYUC|c1Q9  
audit summary                                         审计总结，审计小结 %SHgXd#X  
audit team                                         审计小组 z;#]xC V  
audit test                                    审计测试 { *&Wc Os  
audit trail                                          审计轨迹 _)U[c;^6  
audit work                                        审计工作 zm7IkYF  
audit working paper                                 审计工作底稿 8+yCP_Y4  
audited financial statement                        审计会计报表，已审计财务报表 VwKo)zH  
Auditing Guidelines (the～)                      审计规范指南 7)U08"  
auditing standards                             审计准则 2LqJ.HH  
audit-oriented working paper                          (审计)业务类工作底稿 mufJ@YS#  
authorisation                                     授权 /3`(Ki{ Q  
authorisation of transaction                       交易的授权 ,/uVq
G  
availability                                         可获得性 n 9X:s?B/  
B 44p?x8(z*  
balance                                      余额；差额；平衡 [W#M(`}D  
balance sheet                                    资产负债表 }mx>3G{d  
bank                                                 银行 8,DY0PGP  
bank account                                    银行账户，银行户头 JsZLBq*lP  
bank statement                                 银行对账单 }Jr!aM'  
barter transaction                              易货交易，以物换物交易 6*uWRjt  
basis of audit                                    审计依据 (+w>hCI  
basis of preparation                                (会计报表的)编制基础 F T$Z8  
book of account                               账目，账簿  a\@k5?  
borrowing                                         借款，贷款，借债 5_\+8A*  
branch                                              分支，分支机构，分店 fDU_eyt/Z'  
brought forward                                (账户余额等的)承上年，承上期，承上页 p}:"@6
  
budget                                              预算 []I_r=  
building                                      建筑物；大楼 9iy3 dy^  
business conditions                                  业务情况，经营情况 z Z* \v  
business licence                               (企业等的)营业执照 t<DZW#  
business relation                                业务关系 &4R-5i2a  
h:3^FV&#  

呵呵，学下，谢谢分享