[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 % =br-c  
　　 AS'a'x>8>,  
审计词汇英汉对照 ?&j[Rj0pH  
   A{Jv`K  
A xLPyV&j-  
k5P&F  
_\1wLcFj  
ability to continue as a going concern               持续经营能力 JIQS'
r  
acceptability                                     可接受性，可接受程度 ;XRLp:y  
acceptable level of detection risk                     检查风险的可接受水平 fOF02WP^  
acceptance of engagement                       接受委托 `b+f^6SJn  
accepting the engagement for the first time              首次接受委托 5JBenTt  
access to asset                                         对资产的接触 2(
Vm0E  
according to                                     根据，依据，依照 ; P&Ka  
account balance                                账户余额 m &EwX ^1-  
account for                                       对……进行会计处理，核算；解释 H'P1EZtq  
accounting                                        会计，会计学 ehoDW
O]S  
accounting advisory serve                        会计咨询服务 ZOi8)Y ~  
accounting firm                                 会计师事务所
Ul)2A  
accounting information                      会计信息，会计资料 1BmevEa)  
accounting period                             会计期间 D N GNc  
accounting policies                                   会计政策 VX2KE@  
accounting professional bodies                 会计职业组织，会计职业团体 o5-oQ_j  
accounting records                                   会计记录 5M;fh)fT  
accounting responsibility                           会计责任 -"UK NB!  
accounting service                             会计服务 Y7z
g  
accounting standards                                会计准则 Eo!1 WRruF  
Accounting Standards for Business Enterprises       企业会计准则 TwqyQ49  
accounting system                             会计系统 ]3BTL7r  
accounting treatment                                会计处理 z;xp1t@  
accuracy                                    准确性，精确性 (dLt$<F  
additional audit procedures                      追加审计程序 Hl8-1M$&  
addressee                                         收件人，收信人 J$%mG*Y(  
Administration of State-owned Assets  (the～)     国有资产管理局 n{6XtIoYq  
administrative laws and regulations                 行政法规 s*>s;S?{|  
adverse impact                                 不利影响，负面影响 &HNJ'  
adverse opinion                                反对意见 pLE|#58I  
advisory group                                  咨询组，顾问组 @kenv3[Lc  
agency fee                                        代理费，代理费用 /QZnN?k  
aggregate                                          总计，合计为…… nw+L _b  
alternation of document and record                 变造文件和记录 mVcpYyD|k  
alternative audit procedures                      替代审计程序，备选审计程序 3J7TWOJVw  
amend                                              修改，修订 ;e_dk4_  
amortisation                                      摊销 . p^='Kz?  
analytical capacity                             分析能力 ;EP7q[  
analytical procedures                               分析性程序 #I'W[\l~+  
annual financial statements                        年度会计报表，年度财务报表 mnzamp  
appendix                                          附录，附表 Qx1ZxJz #  
applicable                                         适用的 tV<}!~0,*  
applicable laws and regulations                 适用的法规 dE7 kd=.o  
application systems                                  应用系统 Ol`/r@s  
apply consistently                              一贯地执行，一贯地实施 >0k7#q}O  
appropriate                                       适当的，合适的； )l[<3<@s  
征用，挪用 Am'5|  
appropriate authorization                          适当的授权 r /63  
appropriateness of audit evidence                    审计证据的适当性 cKEf- &~  
approval                                    批准，核准 MUh)  
assertion                                    (会计报表上的)认定；确认 ,B(UkPGT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gbL99MZ@~  
asset                                                 资产，财产 (YVl5}V  
asset restructuring                             资产重组 q(M[ij  
assignment of duties                                 职责的划分 UO47XAO  
assistant                                     助理，助理人员 Qw!cd-zc  
associated company                                 联属公司，联营公司 ^>gRK*,  
association                                        联合，结合；协会，社团 8  k9(iS  
assumption                                       假设，假定 j0B, \A  
at a given date                                         在某一特定时日 d8`^;T ;}d  
attestation                                         鉴证，公证 LyH8T'C~  
attestation service                             鉴证服务 bo  '  
audit adjustment                                审计调整 eS8tsI  
audit areas                                        审计领域 }@J&yrqg  
audit conclusion                                审计结论 Z$ Fh4  
audit effectiveness                             审计效果 "IA[;+_"  
audit efficiency                                  审计效率 $~`a,[e<  
audit engagement letter                      审计业务约定书 O&.^67\|  
audit evidence                                          审计证据 m(,vymt  
audit fee                                    审计费 |}b~ss^  
audit files                                          审计档案 -l+&Bkf  
audit findings                                     审计中发现的事项 BQ{Gp 2N  
audit implementation stage                        审计实施阶段 3Bee6N>  
audit mark                                        审计标识 }jBr[S5  
audit materiality                                 审计重要性 B(wk $2  
audit method                                     审计方法 kbJ/7  
audit objective                                         审计目标，审计目的 _6Wz1.]n  
audit of financial statements                      会计报表审计，财务报表审计 zhY VMQ  
audit opinion                                     审计意见 5gARGA  
audit period                                      被审计期间，被审计年度 .\= GfF'  
audit plan                                          审计计划 5Al59]  
audit planning                                    编制审计计划，制定审计计划，审计计划 lBqu}88q0  
audit planning stage                                  审计计划阶段 Y$uXBTR`y/  
audit procedure                                审计程序 0kS[`a(}J  
audit programme                               审计程序表，具体审计计划 rVowH
P  
audit report                                       审计报告 9 a9<I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %Js3Y9AL C  
audit report with a qualified opinion                 有保留意见的审计报告 ;29q  
audit report with an adverse opinion                否定意见的审计报告 I gcVl/d  
audit report with dual dates                      双重日期审计报告 FiMP_ y*S  
audit reporting stage                                 审计报告阶段 e;~[PYeu  
audit responsibility                                   审计责任 4SCb9|/Q  
audit results                                      审计结果 ~z#Faed=a  
audit risk                                          审计风险 ?6+GE_VZ  
audit sampling                                          审计抽样 `=Pn{J aD  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]IMBRZQqb  
audit strategies                                  审计策略 I1^0RB{~  
audit summary                                         审计总结，审计小结 9_V'P]@  
audit team                                         审计小组 h.>6>5$n  
audit test                                    审计测试 GQhzQM1HS  
audit trail                                          审计轨迹 $]|fjB#D  
audit work                                        审计工作 $J"}7+  
audit working paper                                 审计工作底稿 wr,X@y%(!  
audited financial statement                        审计会计报表，已审计财务报表 ZGK*]o=)  
Auditing Guidelines (the～)                      审计规范指南 jG)fM?  
auditing standards                             审计准则 u:& gp  
audit-oriented working paper                          (审计)业务类工作底稿 J@C8;]  
authorisation                                     授权 XFeHkU`C  
authorisation of transaction                       交易的授权 ^eQK.B (  
availability                                         可获得性 3ddH@Y|  
B EzqYHY+_r  
balance                                      余额；差额；平衡 yz8ZY,9  
balance sheet                                    资产负债表  ^]o]'  
bank                                                 银行 b<};" H0a  
bank account                                    银行账户，银行户头 x9XQ  
bank statement                                 银行对账单 ?VS(W  
barter transaction                              易货交易，以物换物交易 9$8B) x  
basis of audit                                    审计依据 9iGUE  
basis of preparation                                (会计报表的)编制基础 rU`#3}s  
book of account                               账目，账簿 Q+'mBi
}  
borrowing                                         借款，贷款，借债 fC+<n{"C  
branch                                              分支，分支机构，分店 Zc(uK{3W-  
brought forward                                (账户余额等的)承上年，承上期，承上页 M@EML @~  
budget                                              预算 -8;U1^#  
building                                      建筑物；大楼 e 84[B.  
business conditions                                  业务情况，经营情况 \72(d  
business licence                               (企业等的)营业执照 W}#eQ|oCV  
business relation                                业务关系 :pj#t$:!  
U">w3o|  

呵呵，学下，谢谢分享