[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 ?T&D@Ohsx  
　　 w6tY6bf}  
审计词汇英汉对照 Hqk2W*UTl  
   ?T"crX  
A |k0VJi  
<dZ{E7l  
sQ$FtKm6  
ability to continue as a going concern               持续经营能力 pD9c%P  
acceptability                                     可接受性，可接受程度 c4|.!AQ>  
acceptable level of detection risk                     检查风险的可接受水平 }9JPSl28Jr  
acceptance of engagement                       接受委托 P#C`/%$S  
accepting the engagement for the first time              首次接受委托 ))vwofkw4  
access to asset                                         对资产的接触 R:E:Y|&#  
according to                                     根据，依据，依照 ~kga+H  
account balance                                账户余额 n >^?BU  
account for                                       对……进行会计处理，核算；解释 4KKNw9L)  
accounting                                        会计，会计学 6)8']f  
accounting advisory serve                        会计咨询服务 g|oPRC$I'  
accounting firm                                 会计师事务所 Q]HRg4r  
accounting information                      会计信息，会计资料 e:]$UAzp  
accounting period                             会计期间 s
?G@k}{  
accounting policies                                   会计政策 POf \l  
accounting professional bodies                 会计职业组织，会计职业团体 ~Hq 2'  
accounting records                                   会计记录 _gHJ4(?w  
accounting responsibility                           会计责任 FWj~bn  
accounting service                             会计服务 uE2Yn`Ha  
accounting standards                                会计准则 K|&y
?w  
Accounting Standards for Business Enterprises       企业会计准则 0WFZx Ad"  
accounting system                             会计系统 h0`)=  
accounting treatment                                会计处理 cjL!$OE6  
accuracy                                    准确性，精确性 `@90b4u  
additional audit procedures                      追加审计程序 @UA>6F  
addressee                                         收件人，收信人 xFJ>s-g*  
Administration of State-owned Assets  (the～)     国有资产管理局 z)0F
k  
administrative laws and regulations                 行政法规 n\ZFPXP  
adverse impact                                 不利影响，负面影响 DmYm~hzJ  
adverse opinion                                反对意见 C<pF13*4  
advisory group                                  咨询组，顾问组 CfAqMH*ip  
agency fee                                        代理费，代理费用 mnePm{  
aggregate                                          总计，合计为…… TCYnErqk  
alternation of document and record                 变造文件和记录 ]loO5  
alternative audit procedures                      替代审计程序，备选审计程序 _VJb i,V  
amend                                              修改，修订 JBqzQ^[n  
amortisation                                      摊销 @1pdyKK  
analytical capacity                             分析能力 ^ZsME,  
analytical procedures                               分析性程序 9:Y\D.
M  
annual financial statements                        年度会计报表，年度财务报表 LZeR.8XM>  
appendix                                          附录，附表 REw3>/=  
applicable                                         适用的 k $);<= ZI  
applicable laws and regulations                 适用的法规 }K/[3X=B  
application systems                                  应用系统 6*e:ey U  
apply consistently                              一贯地执行，一贯地实施 |(/"IS]  
appropriate                                       适当的，合适的； myYe~f4=HQ  
征用，挪用 /xmd]XM=_  
appropriate authorization                          适当的授权 k;)L-ge9  
appropriateness of audit evidence                    审计证据的适当性 Lh+^GQ  
approval                                    批准，核准 :KFhryN  
assertion                                    (会计报表上的)认定；确认 D@Q|QY5qic  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ai/#C$MY$  
asset                                                 资产，财产 bx@CzXre;  
asset restructuring                             资产重组 6x{B  
assignment of duties                                 职责的划分 5rc<ibGh  
assistant                                     助理，助理人员 j>6{PDaT  
associated company                                 联属公司，联营公司 U;^{uQJ+,  
association                                        联合，结合；协会，社团 TiOvrp7B  
assumption                                       假设，假定 Bg3^BOT  
at a given date                                         在某一特定时日 n4:WM+f4  
attestation                                         鉴证，公证 5W'T7asOh  
attestation service                             鉴证服务 Mfgd;FsX#  
audit adjustment                                审计调整 m?csake.Me  
audit areas                                        审计领域 sU`#d  
audit conclusion                                审计结论 i,~{{XS<  
audit effectiveness                             审计效果 h_cZ&P|  
audit efficiency                                  审计效率 )a.U|[:y[+  
audit engagement letter                      审计业务约定书 *33Zt+  
audit evidence                                          审计证据 kqyY:J  
audit fee                                    审计费 w<'mV^S  
audit files                                          审计档案 F8
pLA@7[  
audit findings                                     审计中发现的事项 V'9 k;SF  
audit implementation stage                        审计实施阶段 V7&L+] !  
audit mark                                        审计标识 ]!f=b\-Av  
audit materiality                                 审计重要性 #):FXB$a  
audit method                                     审计方法 al5?w{us  
audit objective                                         审计目标，审计目的 n>@(gDq
  
audit of financial statements                      会计报表审计，财务报表审计 zRz3ot,|  
audit opinion                                     审计意见 old}}>_  
audit period                                      被审计期间，被审计年度 OaEOk57%de  
audit plan                                          审计计划 Q{>{ e3z}  
audit planning                                    编制审计计划，制定审计计划，审计计划 &BQ`4j~.  
audit planning stage                                  审计计划阶段 ON$u581 y  
audit procedure                                审计程序 5r.{vQ  
audit programme                               审计程序表，具体审计计划 1|zo-'y  
audit report                                       审计报告 E;+3VJ+F"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b[/-lNrc  
audit report with a qualified opinion                 有保留意见的审计报告 l<gg5 Zea  
audit report with an adverse opinion                否定意见的审计报告 LTi0,03l<  
audit report with dual dates                      双重日期审计报告 U?kJXM2  
audit reporting stage                                 审计报告阶段
j
/9'L^]  
audit responsibility                                   审计责任 |=SaI%%Be  
audit results                                      审计结果 nY6^DE2f  
audit risk                                          审计风险 3D\I#g  
audit sampling                                          审计抽样 wL}=$DN  
audit sampling techniques                         审计抽样方法，审计抽样技术 E*CY/F I_  
audit strategies                                  审计策略 /N~.,vf  
audit summary                                         审计总结，审计小结 9XS'5AXN  
audit team                                         审计小组 s:Memvf  
audit test                                    审计测试 A$ s4Q0Mf  
audit trail                                          审计轨迹 h'wI/Z_'  
audit work                                        审计工作 @k6>&PS  
audit working paper                                 审计工作底稿 ]/U)<{6  
audited financial statement                        审计会计报表，已审计财务报表 pwm]2}+  
Auditing Guidelines (the～)                      审计规范指南 65g\WB+/  
auditing standards                             审计准则 H1N%uk=kV  
audit-oriented working paper                          (审计)业务类工作底稿 Ru2kC} Dx!  
authorisation                                     授权 M[SWMVN{  
authorisation of transaction                       交易的授权 Uc6P@O*,  
availability                                         可获得性 TJ+yBMd*%  
B Lg-Sxz}P!  
balance                                      余额；差额；平衡 oKz Lt  
balance sheet                                    资产负债表 6VIi nuOW  
bank                                                 银行 40mgB4I  
bank account                                    银行账户，银行户头 y_QK _R<f  
bank statement                                 银行对账单 2b2/jzO}J  
barter transaction                              易货交易，以物换物交易 - wCfw
C  
basis of audit                                    审计依据 G/=tC8eX  
basis of preparation                                (会计报表的)编制基础 ?oP<sGp  
book of account                               账目，账簿 iFpJ/L  
borrowing                                         借款，贷款，借债 yyG:Kl  
branch                                              分支，分支机构，分店 &_G^=Nc,H  
brought forward                                (账户余额等的)承上年，承上期，承上页 =lA*?'
kd  
budget                                              预算 @=:( b"Sg  
building                                      建筑物；大楼 !@5B:n*  
business conditions                                  业务情况，经营情况 iku) otUc  
business licence                               (企业等的)营业执照 R{u/r%  
business relation                                业务关系 tKu'Q;J  
d'q,:="c  

呵呵，学下，谢谢分享