[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 0x!2ihf  
　　 IY*EA4>  
审计词汇英汉对照 y.q(vzg\_  
   _l1NKk  
A :GJ &_YHf  
^7Fh{q4IE  
wKsT7c'  
ability to continue as a going concern               持续经营能力 5>TK^1 :  
acceptability                                     可接受性，可接受程度 Zcc9e03  
acceptable level of detection risk                     检查风险的可接受水平 of@#:Qs  
acceptance of engagement                       接受委托 Kde 9 $  
accepting the engagement for the first time              首次接受委托 wT{nu[=GH*  
access to asset                                         对资产的接触 b4pm_Um  
according to                                     根据，依据，依照 {+@bZ}57  
account balance                                账户余额 fS`$'BQ  
account for                                       对……进行会计处理，核算；解释 -xP!"  
accounting                                        会计，会计学 Tq~=TSD  
accounting advisory serve                        会计咨询服务 zi3\63D3eO  
accounting firm                                 会计师事务所 ',S'.U  
accounting information                      会计信息，会计资料 G2FXrkU  
accounting period                             会计期间 ]H1I,`=@  
accounting policies                                   会计政策 jt
.3 P  
accounting professional bodies                 会计职业组织，会计职业团体
Xp}Yw"7  
accounting records                                   会计记录 Tq4-wE+  
accounting responsibility                           会计责任 @qHNE,K  
accounting service                             会计服务 mtj
h`  
accounting standards                                会计准则 f^.AD-  
Accounting Standards for Business Enterprises       企业会计准则 s S7c!  
accounting system                             会计系统 VZl6t;cn  
accounting treatment                                会计处理 A\.GV1  
accuracy                                    准确性，精确性 (!zy{;g|  
additional audit procedures                      追加审计程序 jXMyPNTK  
addressee                                         收件人，收信人 BGu?<bET  
Administration of State-owned Assets  (the～)     国有资产管理局 UMcgdJB  
administrative laws and regulations                 行政法规 $81*^  
adverse impact                                 不利影响，负面影响 Ny%(VI5:  
adverse opinion                                反对意见 l c '=mA  
advisory group                                  咨询组，顾问组 ziCHjqT  
agency fee                                        代理费，代理费用 "^]cQ"A  
aggregate                                          总计，合计为…… q')R4=0 K  
alternation of document and record                 变造文件和记录 ?%y?rk <  
alternative audit procedures                      替代审计程序，备选审计程序 MHC^8VL  
amend                                              修改，修订 9uQ 4u/F  
amortisation                                      摊销 \R;`zuv  
analytical capacity                             分析能力 ,c)uX#1  
analytical procedures                               分析性程序 HF.^
ysI  
annual financial statements                        年度会计报表，年度财务报表 >:|q&|x-  
appendix                                          附录，附表 u5%7}<nNi  
applicable                                         适用的 '^
"6+k  
applicable laws and regulations                 适用的法规 !dC<4qZ\C  
application systems                                  应用系统 d:U9pC$  
apply consistently                              一贯地执行，一贯地实施 Bb"Bg\le,^  
appropriate                                       适当的，合适的； X<%Q"2hW  
征用，挪用 h^o{@/2  
appropriate authorization                          适当的授权 ,5*eX  
appropriateness of audit evidence                    审计证据的适当性 $+I;oHWI  
approval                                    批准，核准 =Fr(9(  
assertion                                    (会计报表上的)认定；确认 4zo5}L`Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6<ZkJ:=  
asset                                                 资产，财产 %&Q$dzgb_  
asset restructuring                             资产重组 UTH_^HAN#G  
assignment of duties                                 职责的划分 k4[|'Dk?  
assistant                                     助理，助理人员 +qwjbA+  
associated company                                 联属公司，联营公司 5)MS~ii  
association                                        联合，结合；协会，社团 >M/V oV  
assumption                                       假设，假定 qDfd.gL  
at a given date                                         在某一特定时日 c. 2).Jt,  
attestation                                         鉴证，公证 <>aw 1WM+  
attestation service                             鉴证服务 fk x \=  
audit adjustment                                审计调整 uPl\I6k  
audit areas                                        审计领域  #c66)  
audit conclusion                                审计结论 [a wj io  
audit effectiveness                             审计效果 BjzPz  
audit efficiency                                  审计效率 b8LLr;oQw  
audit engagement letter                      审计业务约定书 vTx2E6  
audit evidence                                          审计证据 t
8+X%-r  
audit fee                                    审计费 :FTMmW,>'  
audit files                                          审计档案 <U\B!fO'  
audit findings                                     审计中发现的事项 HEM9E&rL  
audit implementation stage                        审计实施阶段 X'qU*Eo  
audit mark                                        审计标识 #Ibp(  
audit materiality                                 审计重要性 SF<c0bR9  
audit method                                     审计方法 [6XF=L,!  
audit objective                                         审计目标，审计目的 fV'ZsJ N  
audit of financial statements                      会计报表审计，财务报表审计 F ;2w1S^  
audit opinion                                     审计意见 L=sYLC6d  
audit period                                      被审计期间，被审计年度 z3;*Em8Ir  
audit plan                                          审计计划 ,~]tg77  
audit planning                                    编制审计计划，制定审计计划，审计计划  O2%?  
audit planning stage                                  审计计划阶段 +y3%3EKs1~  
audit procedure                                审计程序 YS*9t Q{  
audit programme                               审计程序表，具体审计计划  vz7J-CH  
audit report                                       审计报告 TmV,&[ 'mg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !*%WuyCgr4  
audit report with a qualified opinion                 有保留意见的审计报告 F6{bjv2A  
audit report with an adverse opinion                否定意见的审计报告 'GS"8w~j  
audit report with dual dates                      双重日期审计报告 OD6\Mr2=  
audit reporting stage                                 审计报告阶段 lUvpszH=  
audit responsibility                                   审计责任 ?I~()]k5  
audit results                                      审计结果 >^*+iEe  
audit risk                                          审计风险 #T=LR@y  
audit sampling                                          审计抽样 ikvWh<=>H  
audit sampling techniques                         审计抽样方法，审计抽样技术 n' q4  
audit strategies                                  审计策略 VYk!k3qS  
audit summary                                         审计总结，审计小结 rcC<Zat,|  
audit team                                         审计小组 Z*= $8 e@  
audit test                                    审计测试 I ,z3xU  
audit trail                                          审计轨迹 !~rY1T~  
audit work                                        审计工作 ;CPr]avY  
audit working paper                                 审计工作底稿 t_$2CRG#  
audited financial statement                        审计会计报表，已审计财务报表 \Yc
'~2n  
Auditing Guidelines (the～)                      审计规范指南 qfMo7e@6*  
auditing standards                             审计准则 [Q/TlOt5  
audit-oriented working paper                          (审计)业务类工作底稿 e3nYbWBy]  
authorisation                                     授权 pw)||Q  
authorisation of transaction                       交易的授权 `</ff+Q6  
availability                                         可获得性 Pu*6"}#~  
B %~2YE  
balance                                      余额；差额；平衡 |m^k_d!d  
balance sheet                                    资产负债表 =06gj)8  
bank                                                 银行 6MT1$7|P&x  
bank account                                    银行账户，银行户头 O\"3J(y,  
bank statement                                 银行对账单 1 ]@}|  
barter transaction                              易货交易，以物换物交易 Kk-S}.E  
basis of audit                                    审计依据 x"gd8j]s  
basis of preparation                                (会计报表的)编制基础 HoRg^Ai?\  
book of account                               账目，账簿 rPLm5ni  
borrowing                                         借款，贷款，借债 eOs)_?}  
branch                                              分支，分支机构，分店 lE&&_INHQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 PE3vQH=t~  
budget                                              预算 <~n"m  
building                                      建筑物；大楼 lTV'J?8!-a  
business conditions                                  业务情况，经营情况 Pa V@aM~3  
business licence                               (企业等的)营业执照 C(#u[8  
business relation                                业务关系 B1>/5hV}  
?&63#B,iZ  

呵呵，学下，谢谢分享