[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 W8& )UtWQ  
　　 Ze0qRLuH!  
审计词汇英汉对照 c+FTt(\8.  
   q1r
j!7  
A -64lf-<  
{"]!zL  
38w^="-T  
ability to continue as a going concern               持续经营能力 Tt
: (l/1  
acceptability                                     可接受性，可接受程度
&PC6C<<f  
acceptable level of detection risk                     检查风险的可接受水平 a>v *  
acceptance of engagement                       接受委托 $z$^ yjL  
accepting the engagement for the first time              首次接受委托 O\ <zQ2m  
access to asset                                         对资产的接触 `rn/H;r!Z  
according to                                     根据，依据，依照 R'gd/.[e  
account balance                                账户余额 nD5wN
~[J  
account for                                       对……进行会计处理，核算；解释 ZUI6VM  
accounting                                        会计，会计学 i]MemM-  
accounting advisory serve                        会计咨询服务 Z1 fY' f  
accounting firm                                 会计师事务所 V*n$$-5 1-  
accounting information                      会计信息，会计资料 kZ5#a)U<  
accounting period                             会计期间 $#rkvG_w  
accounting policies                                   会计政策 &PJ;B)b  
accounting professional bodies                 会计职业组织，会计职业团体 sK#)k\w>  
accounting records                                   会计记录 5t%8y!s  
accounting responsibility                           会计责任 Ck/44Wfej  
accounting service                             会计服务 p$,G`'l  
accounting standards                                会计准则 zQ+Mu^|u+  
Accounting Standards for Business Enterprises       企业会计准则 WWpMuB_G  
accounting system                             会计系统 xb\EJ1M>  
accounting treatment                                会计处理 r)gK5Mv  
accuracy                                    准确性，精确性 Q"I(3 tp9[  
additional audit procedures                      追加审计程序 uX-^9t  
addressee                                         收件人，收信人 s)WA9PiC  
Administration of State-owned Assets  (the～)     国有资产管理局 .2%t3ul[  
administrative laws and regulations                 行政法规 6/<Hx@r (  
adverse impact                                 不利影响，负面影响 LzL)qdL  
adverse opinion                                反对意见 %Yu~56c-  
advisory group                                  咨询组，顾问组 D? dBm  
agency fee                                        代理费，代理费用 EK# 11@0%  
aggregate                                          总计，合计为…… I0x)d`  
alternation of document and record                 变造文件和记录 @XJ7ff&  
alternative audit procedures                      替代审计程序，备选审计程序 -*7i:mg  
amend                                              修改，修订 *)RKU),3nL  
amortisation                                      摊销 [)
V~U?  
analytical capacity                             分析能力 3zB'AG3b  
analytical procedures                               分析性程序 O84:ejro  
annual financial statements                        年度会计报表，年度财务报表 S TWH2_`  
appendix                                          附录，附表 pFH.beY  
applicable                                         适用的 \a+Q5g  
applicable laws and regulations                 适用的法规 9D14/9*(dU  
application systems                                  应用系统 <eXGtD  
apply consistently                              一贯地执行，一贯地实施 dU3A:uS^  
appropriate                                       适当的，合适的； )p> Cf_[.  
征用，挪用 (#y2RF8j  
appropriate authorization                          适当的授权 l,J>[Q`<  
appropriateness of audit evidence                    审计证据的适当性 n#6{K6}k~  
approval                                    批准，核准 GTLS0l)  
assertion                                    (会计报表上的)认定；确认 ^`!+7!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XncX2E4E  
asset                                                 资产，财产 AO8 #l YP?  
asset restructuring                             资产重组 *OA(v^@tx7  
assignment of duties                                 职责的划分 kSV(T'#x  
assistant                                     助理，助理人员 RNc:qV<H  
associated company                                 联属公司，联营公司 ;t*SG*Vi  
association                                        联合，结合；协会，社团 {#kCqjWG  
assumption                                       假设，假定 \0~?i6o  
at a given date                                         在某一特定时日
ZP~H!
 
attestation                                         鉴证，公证 l :{q I#Q  
attestation service                             鉴证服务 /k/X[/WO  
audit adjustment                                审计调整 \lG)J0  
audit areas                                        审计领域 d0B`5#4  
audit conclusion                                审计结论 lW5Lwyt8  
audit effectiveness                             审计效果 x_~_/&X5  
audit efficiency                                  审计效率 +IS6l*_y>6  
audit engagement letter                      审计业务约定书 cD]H~D}M  
audit evidence                                          审计证据 Ja~8ZrcY  
audit fee                                    审计费 Q
c rhgR  
audit files                                          审计档案 =RHtugwy  
audit findings                                     审计中发现的事项 2V]a+Cgk  
audit implementation stage                        审计实施阶段 1?BLL;[a8  
audit mark                                        审计标识 6hj[/O)E  
audit materiality                                 审计重要性 Q~(Qh_Ff  
audit method                                     审计方法 hV~M!vFxA  
audit objective                                         审计目标，审计目的 bVz<8b6h'-  
audit of financial statements                      会计报表审计，财务报表审计 (W#CDw<ja  
audit opinion                                     审计意见 4L,wBce;,t  
audit period                                      被审计期间，被审计年度 ^oav-R&  
audit plan                                          审计计划 0uD3a-J  
audit planning                                    编制审计计划，制定审计计划，审计计划 S(CkA\[rz  
audit planning stage                                  审计计划阶段 m!KEK\5M?  
audit procedure                                审计程序 rGQD+ d  
audit programme                               审计程序表，具体审计计划 b_`h2dUq  
audit report                                       审计报告 K&&T:'=/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k6"(\d9o  
audit report with a qualified opinion                 有保留意见的审计报告 Xps \+l%i  
audit report with an adverse opinion                否定意见的审计报告  G%k&|  
audit report with dual dates                      双重日期审计报告 gH c 1_G]  
audit reporting stage                                 审计报告阶段 gbYM1guiD  
audit responsibility                                   审计责任 l@
&-be  
audit results                                      审计结果 0\U*  
audit risk                                          审计风险 Lxv;[2XsW)  
audit sampling                                          审计抽样 adu6`2*$  
audit sampling techniques                         审计抽样方法，审计抽样技术 $VQ;y|K+[  
audit strategies                                  审计策略 7 q!==P=  
audit summary                                         审计总结，审计小结 O[= L#wi  
audit team                                         审计小组 +%j27~R>D  
audit test                                    审计测试 /RJ]MQ\*O  
audit trail                                          审计轨迹 U\Y0v.11  
audit work                                        审计工作 v {r%/*  
audit working paper                                 审计工作底稿 p@O Ip  
audited financial statement                        审计会计报表，已审计财务报表 ]d[e  
Auditing Guidelines (the～)                      审计规范指南 TgjjwcO Y  
auditing standards                             审计准则 kSiyMDY-  
audit-oriented working paper                          (审计)业务类工作底稿 QGI@5  
authorisation                                     授权 Y!45Kio  
authorisation of transaction                       交易的授权 mS[``$Z\!  
availability                                         可获得性 #w%-IhP  
B KDb j C'3  
balance                                      余额；差额；平衡 *lA+-gkK*  
balance sheet                                    资产负债表 S`YT"|~  
bank                                                 银行 cY5;~lO  
bank account                                    银行账户，银行户头 `Y.~eE  
bank statement                                 银行对账单 Uhr2"Nuuy  
barter transaction                              易货交易，以物换物交易 eYP^.U)  
basis of audit                                    审计依据 y;CX)!8  
basis of preparation                                (会计报表的)编制基础
"f 89   
book of account                               账目，账簿 2~\SUGW-  
borrowing                                         借款，贷款，借债 "P?
O1  
branch                                              分支，分支机构，分店 4Cu \
|"5)  
brought forward                                (账户余额等的)承上年，承上期，承上页 'm`
}XGUBS  
budget                                              预算 7w2$?k',-  
building                                      建筑物；大楼 VqvjOeCbH  
business conditions                                  业务情况，经营情况 L7{}`O/g7  
business licence                               (企业等的)营业执照 }wRm ~  
business relation                                业务关系 _BA; H+M  
ip<VRC5`5  

呵呵，学下，谢谢分享