[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 DqBiBH[%h  
　　 ywbdV-t/  
审计词汇英汉对照 hdH}4W  
   H}}C>p"!,  
A Wc{/K6]f  
;[[oZ  
JE/Kf<  
ability to continue as a going concern               持续经营能力 -f8iq[F5  
acceptability                                     可接受性，可接受程度 um1xSf1Xv  
acceptable level of detection risk                     检查风险的可接受水平 T [2l32  
acceptance of engagement                       接受委托 &\M<>>IB  
accepting the engagement for the first time              首次接受委托 =E-V-?N\  
access to asset                                         对资产的接触 r1[Jo|4vo  
according to                                     根据，依据，依照 [#C(^J*@c  
account balance                                账户余额 =$Sd2UD  
account for                                       对……进行会计处理，核算；解释 :PDyc(s{  
accounting                                        会计，会计学 c`_[q{(^m  
accounting advisory serve                        会计咨询服务
c\(CbC  
accounting firm                                 会计师事务所 Meo. V|1  
accounting information                      会计信息，会计资料 ]F*fQNcjy  
accounting period                             会计期间 :5BVVa0oR  
accounting policies                                   会计政策 Y`!Zk$8  
accounting professional bodies                 会计职业组织，会计职业团体 tx||<8  
accounting records                                   会计记录 L+2<J,   
accounting responsibility                           会计责任 v,A8Mk2s#  
accounting service                             会计服务 E4N{;'  
accounting standards                                会计准则 Bh<6J&<n  
Accounting Standards for Business Enterprises       企业会计准则
NuC+iC$_/  
accounting system                             会计系统 YS+| n%?  
accounting treatment                                会计处理 ,ftKRq  
accuracy                                    准确性，精确性 5?1:RE(1  
additional audit procedures                      追加审计程序 :c`Gh< u  
addressee                                         收件人，收信人 RD0=\!w*5  
Administration of State-owned Assets  (the～)     国有资产管理局 [,/~*L;7  
administrative laws and regulations                 行政法规 bGe@yXId5  
adverse impact                                 不利影响，负面影响 q2~@z-q)b  
adverse opinion                                反对意见 xy[aZr  
advisory group                                  咨询组，顾问组
wj<fi  
agency fee                                        代理费，代理费用 fy|$A@f  
aggregate                                          总计，合计为…… gano>W0  
alternation of document and record                 变造文件和记录  &'<e9  
alternative audit procedures                      替代审计程序，备选审计程序 yw+LT,AQ.  
amend                                              修改，修订 TnQ"c)ta  
amortisation                                      摊销 "TP^:Ln  
analytical capacity                             分析能力 %{;1i  
analytical procedures                               分析性程序 j NkobJ1  
annual financial statements                        年度会计报表，年度财务报表 B0|!s  
appendix                                          附录，附表 2*ByVK  
applicable                                         适用的 M#;"7Qg  
applicable laws and regulations                 适用的法规 6#(==}Sm+  
application systems                                  应用系统 6>&h9@  
apply consistently                              一贯地执行，一贯地实施 fm1yZX?`  
appropriate                                       适当的，合适的； 'j(F=9)  
征用，挪用 %+HZ4M+hV  
appropriate authorization                          适当的授权 I> BGp4AQ  
appropriateness of audit evidence                    审计证据的适当性 Lvm"!!  
approval                                    批准，核准 q1?}G5a?  
assertion                                    (会计报表上的)认定；确认 ME.a * v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jcL%_of  
asset                                                 资产，财产 YML]pNB  
asset restructuring                             资产重组 JK'FJ}Z4  
assignment of duties                                 职责的划分 Z]qbLxJV  
assistant                                     助理，助理人员 jiqE^j3;  
associated company                                 联属公司，联营公司 ZGj ^,?a  
association                                        联合，结合；协会，社团 2R];Pv  
assumption                                       假设，假定 2r
Pmu  
at a given date                                         在某一特定时日 ce:p*  
attestation                                         鉴证，公证 K$/&C:,Q  
attestation service                             鉴证服务 BnUWg ^E  
audit adjustment                                审计调整 ]+A%37  
audit areas                                        审计领域 FS^~e-A  
audit conclusion                                审计结论 F(KsB5OY?  
audit effectiveness                             审计效果 9wbj}tN\z  
audit efficiency                                  审计效率 zv0bE?W9  
audit engagement letter                      审计业务约定书 b|oT!s  
audit evidence                                          审计证据 !QSj*)V#  
audit fee                                    审计费 H5>
?{(m  
audit files                                          审计档案 RG_.0'5=hc  
audit findings                                     审计中发现的事项 xtO#reL"q?  
audit implementation stage                        审计实施阶段 @|([b r|O  
audit mark                                        审计标识 . bY R  
audit materiality                                 审计重要性 Ake@krh>$  
audit method                                     审计方法 LY;FjbyU  
audit objective                                         审计目标，审计目的 ->L>`<7(  
audit of financial statements                      会计报表审计，财务报表审计 h?'~/@  
audit opinion                                     审计意见 %y_{?|+  
audit period                                      被审计期间，被审计年度 7zq@T]  
audit plan                                          审计计划 OXJ
'-EZH  
audit planning                                    编制审计计划，制定审计计划，审计计划 .F},Z[a&  
audit planning stage                                  审计计划阶段 qWM+!f  
audit procedure                                审计程序 r4mz  
audit programme                               审计程序表，具体审计计划 _Wqy, L;J  
audit report                                       审计报告 rld 8hFj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _;M3=MTM9  
audit report with a qualified opinion                 有保留意见的审计报告 DS=$* Trk  
audit report with an adverse opinion                否定意见的审计报告 L3=5tuQ[5  
audit report with dual dates                      双重日期审计报告 )$ M2+_c  
audit reporting stage                                 审计报告阶段 % :h %i|  
audit responsibility                                   审计责任 P dtL Cgd  
audit results                                      审计结果 VwOcWKD  
audit risk                                          审计风险 h:RP/0E  
audit sampling                                          审计抽样 R,ZG?/#uM9  
audit sampling techniques                         审计抽样方法，审计抽样技术 LUdXAi"f  
audit strategies                                  审计策略 dTjDVq&Hz  
audit summary                                         审计总结，审计小结 O,JS*jXl  
audit team                                         审计小组 EF6h>"']/  
audit test                                    审计测试 )2a)$qx;  
audit trail                                          审计轨迹 0X3yfrim  
audit work                                        审计工作 />6ECT  
audit working paper                                 审计工作底稿 F3hG8YX  
audited financial statement                        审计会计报表，已审计财务报表 .cm2L,1h  
Auditing Guidelines (the～)                      审计规范指南 4C
v*zn  
auditing standards                             审计准则 1YK(oRSDn  
audit-oriented working paper                          (审计)业务类工作底稿 .$@+ /@4  
authorisation                                     授权 MU%7'J :_  
authorisation of transaction                       交易的授权 #q4uS~  
availability                                         可获得性 eR0$CTSw  
B l dqU#{  
balance                                      余额；差额；平衡 Q':hmulT!  
balance sheet                                    资产负债表 F$bV}>-1k  
bank                                                 银行 Z?xRSi2~7  
bank account                                    银行账户，银行户头 SA7(EJ95  
bank statement                                 银行对账单 \
W]gy_=D{  
barter transaction                              易货交易，以物换物交易 v&bG`\!  
basis of audit                                    审计依据 Evd|_W-  
basis of preparation                                (会计报表的)编制基础 sn"z'=ch  
book of account                               账目，账簿 h aApw(.%  
borrowing                                         借款，贷款，借债 f7y.##WG  
branch                                              分支，分支机构，分店 qV6WT&)T  
brought forward                                (账户余额等的)承上年，承上期，承上页 <v'&Pk<  
budget                                              预算 7i!Vg V  
building                                      建筑物；大楼 sQe GT)/|  
business conditions                                  业务情况，经营情况 YZ`SF"Bd(  
business licence                               (企业等的)营业执照 GC:q6}  
business relation                                业务关系 $xWUzg1<U  
z_N"
;Rn  

呵呵，学下，谢谢分享