[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 :3J,t//c  
　　 xr}3 vJ7  
审计词汇英汉对照 (`\ DDJ[  
   mD<- <]SYp  
A 6e0tA()F  
FD:3;nUY7  
<fg~+{PA&  
ability to continue as a going concern               持续经营能力 m r"b/oM{  
acceptability                                     可接受性，可接受程度 /N.xh  
acceptable level of detection risk                     检查风险的可接受水平 n@xC?D:t*  
acceptance of engagement                       接受委托 u0 myB/`  
accepting the engagement for the first time              首次接受委托 A[:0?Ez=  
access to asset                                         对资产的接触 ^3"~
T  
according to                                     根据，依据，依照 ICAp  
account balance                                账户余额 2o2jDQ|7  
account for                                       对……进行会计处理，核算；解释 yNCd} 4Ym5  
accounting                                        会计，会计学 R8|H*5T?+  
accounting advisory serve                        会计咨询服务 wV8_O)[  
accounting firm                                 会计师事务所 SO @d\H  
accounting information                      会计信息，会计资料 (iQ< [3C=  
accounting period                             会计期间 x7\b-EC  
accounting policies                                   会计政策 qF'lh  
accounting professional bodies                 会计职业组织，会计职业团体 3/_rbPr  
accounting records                                   会计记录 Q*4{2oQ  
accounting responsibility                           会计责任 czNi)4x  
accounting service                             会计服务  ac  
accounting standards                                会计准则 U9"g;t+/  
Accounting Standards for Business Enterprises       企业会计准则 b9nTg  
accounting system                             会计系统 J5dwd,FQ  
accounting treatment                                会计处理 (D2G.R\p
r  
accuracy                                    准确性，精确性 (;\" K?  
additional audit procedures                      追加审计程序 7PTw'+{  
addressee                                         收件人，收信人 6z`l}<q  
Administration of State-owned Assets  (the～)     国有资产管理局 gOiZ8K!  
administrative laws and regulations                 行政法规 BoJpf8e'-e  
adverse impact                                 不利影响，负面影响 4eVQO
%&2  
adverse opinion                                反对意见 uuHg=8(  
advisory group                                  咨询组，顾问组 +4L]Z;k  
agency fee                                        代理费，代理费用 0zQ~'x  
aggregate                                          总计，合计为…… xER-TT#S  
alternation of document and record                 变造文件和记录 ^IQtXae6M  
alternative audit procedures                      替代审计程序，备选审计程序 9w3KAca  
amend                                              修改，修订 HSwC4y}  
amortisation                                      摊销 wrP3:!=  
analytical capacity                             分析能力 arK(dg~S  
analytical procedures                               分析性程序 2i9FzpC3  
annual financial statements                        年度会计报表，年度财务报表 K HyVI6N[  
appendix                                          附录，附表 U:
r^4,Mz*  
applicable                                         适用的 ^VI\:<\{  
applicable laws and regulations                 适用的法规 /]U),Lb
N  
application systems                                  应用系统 9'5<
b  
apply consistently                              一贯地执行，一贯地实施 q@i>)nC R  
appropriate                                       适当的，合适的； !NqLBrcv0  
征用，挪用 uNKf!\Y  
appropriate authorization                          适当的授权 @L SfP  
appropriateness of audit evidence                    审计证据的适当性  P5Bva  
approval                                    批准，核准 #~}4< 18  
assertion                                    (会计报表上的)认定；确认 `d
c&B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E!A+J63zsw  
asset                                                 资产，财产 C6"{-{H  
asset restructuring                             资产重组 z`H|]${X  
assignment of duties                                 职责的划分 HIGTo\]Z  
assistant                                     助理，助理人员 ]ZR}Pm/CA  
associated company                                 联属公司，联营公司 D :)HKD.  
association                                        联合，结合；协会，社团 Xr."C(`w  
assumption                                       假设，假定 u+lNcyp"MW  
at a given date                                         在某一特定时日 }
A}cq!I^  
attestation                                         鉴证，公证 ^O.` P  
attestation service                             鉴证服务 V~#8lu7;  
audit adjustment                                审计调整 k1'd';gQ  
audit areas                                        审计领域 %y)]Q|   
audit conclusion                                审计结论 -e\OF3Td  
audit effectiveness                             审计效果 B
/Js>R  
audit efficiency                                  审计效率 ke<l@wO  
audit engagement letter                      审计业务约定书 t/lQSUip  
audit evidence                                          审计证据 V=gu'~  
audit fee                                    审计费 g& ou[_A  
audit files                                          审计档案 !c"EgP+  
audit findings                                     审计中发现的事项 G>edJPfQ  
audit implementation stage                        审计实施阶段 h e=A%s  
audit mark                                        审计标识 :FUxe kz  
audit materiality                                 审计重要性 wZ5k|5KtW  
audit method                                     审计方法 3qQ}U}-;|  
audit objective                                         审计目标，审计目的 lFp:F5  
audit of financial statements                      会计报表审计，财务报表审计 |Ed?s  
audit opinion                                     审计意见 FM=XoMP q  
audit period                                      被审计期间，被审计年度 wG&Z7C
b  
audit plan                                          审计计划 L)i6UAo  
audit planning                                    编制审计计划，制定审计计划，审计计划 a8YFH$Xh  
audit planning stage                                  审计计划阶段 hbe";(  
audit procedure                                审计程序 Xz?7x0)Z  
audit programme                               审计程序表，具体审计计划 U#x`u|L&6  
audit report                                       审计报告 mg< v9#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,Yn$X  
audit report with a qualified opinion                 有保留意见的审计报告 u+9)B 6O1  
audit report with an adverse opinion                否定意见的审计报告 *:%I|5  
audit report with dual dates                      双重日期审计报告 %CZGV7JdA  
audit reporting stage                                 审计报告阶段 d(j g "@  
audit responsibility                                   审计责任 Jt:)(&-t  
audit results                                      审计结果 8%`h:f
E  
audit risk                                          审计风险 z5_jx&^Z  
audit sampling                                          审计抽样 BXNC(^  
audit sampling techniques                         审计抽样方法，审计抽样技术 A4*D3\>%u  
audit strategies                                  审计策略 Qe0?n  
audit summary                                         审计总结，审计小结 de9e7.(2  
audit team                                         审计小组 [s[!PlazX  
audit test                                    审计测试 cj4o[l  
audit trail                                          审计轨迹 HqI[]T@  
audit work                                        审计工作 V`0Y p  
audit working paper                                 审计工作底稿 :j#zn~7  
audited financial statement                        审计会计报表，已审计财务报表 _}j6Pw'  
Auditing Guidelines (the～)                      审计规范指南 </B:Zjn  
auditing standards                             审计准则 - i{1h"  
audit-oriented working paper                          (审计)业务类工作底稿 /!_FE+  
authorisation                                     授权 i!G<sfL  
authorisation of transaction                       交易的授权 I-Q(kWc  
availability                                         可获得性 #3O$B*gV6  
B 9&HaEAme  
balance                                      余额；差额；平衡 QO>)ug+  
balance sheet                                    资产负债表 t]{, 7.S  
bank                                                 银行 oore:`m;  
bank account                                    银行账户，银行户头 C,8@V`  
bank statement                                 银行对账单 4^*Z[6nt|  
barter transaction                              易货交易，以物换物交易 e +jp,>(v  
basis of audit                                    审计依据 Odm1;\=Eg+  
basis of preparation                                (会计报表的)编制基础 kaRjv   
book of account                               账目，账簿 -dw/wHf"  
borrowing                                         借款，贷款，借债 x&N@R?AG1  
branch                                              分支，分支机构，分店 P V9q=  
brought forward                                (账户余额等的)承上年，承上期，承上页 " ;o,D  
budget                                              预算 <J]N E|:  
building                                      建筑物；大楼 ]E*xn  
business conditions                                  业务情况，经营情况 3W[Ps?G  
business licence                               (企业等的)营业执照 rW)}$|-Z  
business relation                                业务关系 1`1Jn*|TI  
H:t2;Z'  

呵呵，学下，谢谢分享