[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 yf `.%  
　　 s(1_:  
审计词汇英汉对照 } u(d'9u  
   {toyQ)C7  
A - XE79 fQ  
91-P)%?  
vDu0  
ability to continue as a going concern               持续经营能力 /Nj:!! AN  
acceptability                                     可接受性，可接受程度 Y0/jH2n  
acceptable level of detection risk                     检查风险的可接受水平 '#cT4_D^lI  
acceptance of engagement                       接受委托 qPFG+~\c  
accepting the engagement for the first time              首次接受委托 ~[d
=s  
access to asset                                         对资产的接触 pr0@sri@  
according to                                     根据，依据，依照 h]J&A  
account balance                                账户余额 j33P~H~  
account for                                       对……进行会计处理，核算；解释 AJ;u&&c4C\  
accounting                                        会计，会计学 OmTZ-*N  
accounting advisory serve                        会计咨询服务 pm' @2dT  
accounting firm                                 会计师事务所 m[g< K  
accounting information                      会计信息，会计资料 ~pd1)  
accounting period                             会计期间 ;kyL>mV{  
accounting policies                                   会计政策 `nd#< w>  
accounting professional bodies                 会计职业组织，会计职业团体 % +kT  
accounting records                                   会计记录 !wLH&X$XT  
accounting responsibility                           会计责任 /%J&/2Wz  
accounting service                             会计服务 @e.OU(Bf  
accounting standards                                会计准则 nZ`2Z7!  
Accounting Standards for Business Enterprises       企业会计准则 LyJTK1]#  
accounting system                             会计系统 egxJ3.  
accounting treatment                                会计处理 $nGbT4sc  
accuracy                                    准确性，精确性 U:mq7Rd
8  
additional audit procedures                      追加审计程序 @\%)'WU  
addressee                                         收件人，收信人 -!C Y,'3  
Administration of State-owned Assets  (the～)     国有资产管理局 0@sr NuW  
administrative laws and regulations                 行政法规 SQ~N X)  
adverse impact                                 不利影响，负面影响 :|n
>H+Y  
adverse opinion                                反对意见 }%o+1 <=  
advisory group                                  咨询组，顾问组 o@<6TlZM  
agency fee                                        代理费，代理费用 1^x2WlUm4  
aggregate                                          总计，合计为…… O?j98H Sya  
alternation of document and record                 变造文件和记录 .gM>FUH3L  
alternative audit procedures                      替代审计程序，备选审计程序 jM3Y|}+  
amend                                              修改，修订 ! kOl$!X4  
amortisation                                      摊销 r?5@Etpg  
analytical capacity                             分析能力 Kh:#S|
  
analytical procedures                               分析性程序 j$|Yd=  
annual financial statements                        年度会计报表，年度财务报表 XvA0nEi  
appendix                                          附录，附表 JGSk4  
applicable                                         适用的 yv !''F:9F  
applicable laws and regulations                 适用的法规 :" <B@Z  
application systems                                  应用系统 RKoP6LGw  
apply consistently                              一贯地执行，一贯地实施 0XQ".:+h  
appropriate                                       适当的，合适的； BqLtTo?'  
征用，挪用 v' 9(et  
appropriate authorization                          适当的授权 aCUV[CPw  
appropriateness of audit evidence                    审计证据的适当性 OU)p)Y_z  
approval                                    批准，核准 8H3!; ]  
assertion                                    (会计报表上的)认定；确认 g6@NPQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7G>0,'XC  
asset                                                 资产，财产 os(Jr!p_=  
asset restructuring                             资产重组 r.a9W?(E  
assignment of duties                                 职责的划分 Cb@S </b  
assistant                                     助理，助理人员 (}~eD  
associated company                                 联属公司，联营公司 _ntW}})K  
association                                        联合，结合；协会，社团 ~G{$P'[  
assumption                                       假设，假定 H z3 S^o7  
at a given date                                         在某一特定时日 (1elF
)  
attestation                                         鉴证，公证 "
#\bQf}  
attestation service                             鉴证服务 @KW+?maW  
audit adjustment                                审计调整 S,"ChR  
audit areas                                        审计领域 }<\65 B$1  
audit conclusion                                审计结论 !7 ZfT?&  
audit effectiveness                             审计效果 ];b!*Z  
audit efficiency                                  审计效率 t7!>5e)C}  
audit engagement letter                      审计业务约定书 ktw!T{  
audit evidence                                          审计证据 #a'x)$2;R|  
audit fee                                    审计费 >Rki[SNb-b  
audit files                                          审计档案 MR)KLM0   
audit findings                                     审计中发现的事项 $vw}p.  
audit implementation stage                        审计实施阶段 ,I2re
G  
audit mark                                        审计标识 YW$x:  
audit materiality                                 审计重要性 od5w9E.  
audit method                                     审计方法 Y8`))MeD  
audit objective                                         审计目标，审计目的 .z-^Ga*  
audit of financial statements                      会计报表审计，财务报表审计 1&@wb'MBs.  
audit opinion                                     审计意见 O 44IH`SI  
audit period                                      被审计期间，被审计年度 2p3u6\y  
audit plan                                          审计计划 H8t{ >C)]  
audit planning                                    编制审计计划，制定审计计划，审计计划 !{]v='   
audit planning stage                                  审计计划阶段 h4B#T'b  
audit procedure                                审计程序 C(t6;&H  
audit programme                               审计程序表，具体审计计划 }_kI>  
audit report                                       审计报告 6
02eLV)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {ZsWZJ!  
audit report with a qualified opinion                 有保留意见的审计报告 WlQ&Yau  
audit report with an adverse opinion                否定意见的审计报告 S4:\`L o-;  
audit report with dual dates                      双重日期审计报告 KEVy%AP=*h  
audit reporting stage                                 审计报告阶段 }PIGj}F/  
audit responsibility                                   审计责任 w7t"&=pF7  
audit results                                      审计结果 W'
2-3J  
audit risk                                          审计风险 }rMpp[  
audit sampling                                          审计抽样 QRmQ>  
audit sampling techniques                         审计抽样方法，审计抽样技术 a@=36gx)  
audit strategies                                  审计策略  0[!gk]p  
audit summary                                         审计总结，审计小结 QWW7I.9r  
audit team                                         审计小组 }zS&H-8K  
audit test                                    审计测试 'ZZWH  
audit trail                                          审计轨迹 q(ET)xCeD  
audit work                                        审计工作 ^L
v^W  
audit working paper                                 审计工作底稿 #2vG_B<M)  
audited financial statement                        审计会计报表，已审计财务报表 \PMKmJX0O  
Auditing Guidelines (the～)                      审计规范指南 Y %D*O  
auditing standards                             审计准则  PN^1  
audit-oriented working paper                          (审计)业务类工作底稿 v/00LR  
authorisation                                     授权 !e\R;bYM  
authorisation of transaction                       交易的授权 vb ^!(  
availability                                         可获得性 /2\=sTd  
B KjfKo;T  
balance                                      余额；差额；平衡 pQMpkAX  
balance sheet                                    资产负债表 10I`AjF0  
bank                                                 银行 ?eVuz x  
bank account                                    银行账户，银行户头 Y <i}"eI*  
bank statement                                 银行对账单 yJ`1},^  
barter transaction                              易货交易，以物换物交易 k$x 'v#  
basis of audit                                    审计依据  q>.t~  
basis of preparation                                (会计报表的)编制基础 rB&j"p}Q  
book of account                               账目，账簿  H[!Q  
borrowing                                         借款，贷款，借债 K84c E  
branch                                              分支，分支机构，分店 6M vRR  
brought forward                                (账户余额等的)承上年，承上期，承上页 L\?g/l+k  
budget                                              预算 mhkAI@)>  
building                                      建筑物；大楼 mF:s-+  
business conditions                                  业务情况，经营情况 'W2$wN+P  
business licence                               (企业等的)营业执照 2#A9D.- h  
business relation                                业务关系 @P 5@&G  
"KE38`NL  

呵呵，学下，谢谢分享