[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 F8H4R7 8>;  
　　 2# 72B  
审计词汇英汉对照 h;Hg/jv  
   F(O"S@  
A `T\_Wje(  
p!>5}f6  
M^ZEAZi  
ability to continue as a going concern               持续经营能力 $E/N  
acceptability                                     可接受性，可接受程度 m!5MGq~  
acceptable level of detection risk                     检查风险的可接受水平 *{:Zdg'~E
 
acceptance of engagement                       接受委托 FEH+ PKSc  
accepting the engagement for the first time              首次接受委托 ^(kmFUV,Z  
access to asset                                         对资产的接触 @.&KRA
Z  
according to                                     根据，依据，依照 Ec9%RAxl  
account balance                                账户余额 {x,d9I  
account for                                       对……进行会计处理，核算；解释 n\ 'PNB  
accounting                                        会计，会计学 _u3%16,o  
accounting advisory serve                        会计咨询服务 a B$x(8pP@  
accounting firm                                 会计师事务所 ]z O6ESH  
accounting information                      会计信息，会计资料 )%q!XM  
accounting period                             会计期间 8vkCmV  
accounting policies                                   会计政策 uc{s\_  
accounting professional bodies                 会计职业组织，会计职业团体 dVMduo  
accounting records                                   会计记录 !'eh@BU;  
accounting responsibility                           会计责任 P3!JA)p6a  
accounting service                             会计服务 qTrM*/m:]L  
accounting standards                                会计准则 M ~ ;]d  
Accounting Standards for Business Enterprises       企业会计准则 .[r1Qz7G  
accounting system                             会计系统 HV&i! M@T  
accounting treatment                                会计处理 (gRTSd T?  
accuracy                                    准确性，精确性 k4d;4D?  
additional audit procedures                      追加审计程序 CwM1 _3cE  
addressee                                         收件人，收信人 i>7]9gBm1q  
Administration of State-owned Assets  (the～)     国有资产管理局 KV8O
k  
administrative laws and regulations                 行政法规 tmd{Gx}c  
adverse impact                                 不利影响，负面影响 o)f$ 7.  
adverse opinion                                反对意见 NQx x_3*4O  
advisory group                                  咨询组，顾问组 5g%D0_e5  
agency fee                                        代理费，代理费用 uZTbJ3$$  
aggregate                                          总计，合计为…… n8E3w:A-  
alternation of document and record                 变造文件和记录 An_3DrUFV_  
alternative audit procedures                      替代审计程序，备选审计程序 :q>)c]  
amend                                              修改，修订 rf^u&f  
amortisation                                      摊销 /PVx  
analytical capacity                             分析能力 Kv)Kn8df  
analytical procedures                               分析性程序 mBxMDnh  
annual financial statements                        年度会计报表，年度财务报表 j0^1BVcj  
appendix                                          附录，附表 J%]5C}v \  
applicable                                         适用的 cA+T-A]  
applicable laws and regulations                 适用的法规 [!C!R$AMa  
application systems                                  应用系统 $O&N  
apply consistently                              一贯地执行，一贯地实施 N1}r%!jk/  
appropriate                                       适当的，合适的； 27i-B\r  
征用，挪用 ;eJ|)*  
appropriate authorization                          适当的授权 riF-9 %i  
appropriateness of audit evidence                    审计证据的适当性 p"7]zq]'  
approval                                    批准，核准 ^M1jv(  
assertion                                    (会计报表上的)认定；确认 D9  Mst6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 { e$@i  
asset                                                 资产，财产 *~~J1.ja>  
asset restructuring                             资产重组 K8
/jfm  
assignment of duties                                 职责的划分 L#?m PF  
assistant                                     助理，助理人员 iSX HMp4V  
associated company                                 联属公司，联营公司 Rh!m1Q(-  
association                                        联合，结合；协会，社团 P v=]7>e  
assumption                                       假设，假定 0dIGX |e  
at a given date                                         在某一特定时日 DR @yd ,  
attestation                                         鉴证，公证 Z`f?7/"B  
attestation service                             鉴证服务 \T[OF8yhW  
audit adjustment                                审计调整 ,k1ns?i9KH  
audit areas                                        审计领域 <`WD Ni$Y  
audit conclusion                                审计结论 x:i,l:x  
audit effectiveness                             审计效果 $VjMd f  
audit efficiency                                  审计效率 QL @SE@"  
audit engagement letter                      审计业务约定书 _
>a`dp.19  
audit evidence                                          审计证据 XI
:+EeM?  
audit fee                                    审计费 .:XXc  
audit files                                          审计档案 Q8A+\LR~)  
audit findings                                     审计中发现的事项 gil:SUW1r  
audit implementation stage                        审计实施阶段 xi=0kO  
audit mark                                        审计标识 (/^?$~m"  
audit materiality                                 审计重要性 i1X!G|Awfv  
audit method                                     审计方法 pI.~j]*:{  
audit objective                                         审计目标，审计目的 KMG}VG   
audit of financial statements                      会计报表审计，财务报表审计 NiEz3ODSi  
audit opinion                                     审计意见 y<* \D_J  
audit period                                      被审计期间，被审计年度 "!& o|!2  
audit plan                                          审计计划 L8 Q/!+K  
audit planning                                    编制审计计划，制定审计计划，审计计划 @NiLKcL#  
audit planning stage                                  审计计划阶段 [?=DPE%  
audit procedure                                审计程序 %__ @G_M  
audit programme                               审计程序表，具体审计计划 ;pS+S0U   
audit report                                       审计报告 QkWEVL@uM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9ei<ou_s  
audit report with a qualified opinion                 有保留意见的审计报告 H]*B5Jv~  
audit report with an adverse opinion                否定意见的审计报告 JvEW0-B^l,  
audit report with dual dates                      双重日期审计报告 _+)n}Se  
audit reporting stage                                 审计报告阶段 Zl>wWJ3y  
audit responsibility                                   审计责任 $m-C6xC/  
audit results                                      审计结果 4jlwu0 L+  
audit risk                                          审计风险 p.<d+S<  
audit sampling                                          审计抽样 ~}/_QlX` K  
audit sampling techniques                         审计抽样方法，审计抽样技术 unRFc jEa  
audit strategies                                  审计策略 v9!]/]U^  
audit summary                                         审计总结，审计小结 ~[kI![  
audit team                                         审计小组 dQFUQ  
audit test                                    审计测试 \rT>&o .i  
audit trail                                          审计轨迹 7*%}=.  
audit work                                        审计工作 Q<DXDvL  
audit working paper                                 审计工作底稿 OlptO60{ ]  
audited financial statement                        审计会计报表，已审计财务报表 U6o]7j&6  
Auditing Guidelines (the～)                      审计规范指南 _,v>P2)  
auditing standards                             审计准则 fh66Gn,  
audit-oriented working paper                          (审计)业务类工作底稿 ~OLyG$JJ  
authorisation                                     授权 uKTYb# E7  
authorisation of transaction                       交易的授权 r
[^O 7  
availability                                         可获得性 z_#H J}R=  
B :o87<) _F  
balance                                      余额；差额；平衡 -O r\  
balance sheet                                    资产负债表 >)Bv>HM  
bank                                                 银行 /!.]Y8yEH  
bank account                                    银行账户，银行户头  ;5  
bank statement                                 银行对账单 +
+ 5!8Nv  
barter transaction                              易货交易，以物换物交易 VV#'d  
basis of audit                                    审计依据 I.>8p]X  
basis of preparation                                (会计报表的)编制基础 xX0wn?,~  
book of account                               账目，账簿 Jh36NE8r  
borrowing                                         借款，贷款，借债 B/m
fm 7  
branch                                              分支，分支机构，分店 =s*4y$%
I  
brought forward                                (账户余额等的)承上年，承上期，承上页 W6r3v)~  
budget                                              预算 5|`./+Ghk  
building                                      建筑物；大楼 _;/+8=  
business conditions                                  业务情况，经营情况 loHMQKy@  
business licence                               (企业等的)营业执照 {lUaN0O:  
business relation                                业务关系 ;>fM?ae5  
7AqbfLO  

呵呵，学下，谢谢分享