[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 =]W[{@P  
　　 %@Nu{?I  
审计词汇英汉对照 ~qezr\$2  
   .CBb%onx  
A &O^t]7  
)EIT>u=  
. MH;u3U  
ability to continue as a going concern               持续经营能力 e#z#bz2<  
acceptability                                     可接受性，可接受程度 RZqou|ki  
acceptable level of detection risk                     检查风险的可接受水平 tk!5"`9N  
acceptance of engagement                       接受委托 ~r?VXO p"  
accepting the engagement for the first time              首次接受委托 `clp#l.ii  
access to asset                                         对资产的接触 EEj.Kch}4  
according to                                     根据，依据，依照 Q4F&#^02y  
account balance                                账户余额 @5*$yi 'Cp  
account for                                       对……进行会计处理，核算；解释 g0:{{w  
accounting                                        会计，会计学 ;><m[l6  
accounting advisory serve                        会计咨询服务 =&roL7ps  
accounting firm                                 会计师事务所 ^_\%?K_u  
accounting information                      会计信息，会计资料 sff4N>XAl<  
accounting period                             会计期间 !p{
CsR8c  
accounting policies                                   会计政策 cng166}1A  
accounting professional bodies                 会计职业组织，会计职业团体 b>L?0p$ej  
accounting records                                   会计记录 0@kL<\u  
accounting responsibility                           会计责任 @k-iy-|3)  
accounting service                             会计服务 g,s^qW0vds  
accounting standards                                会计准则 `{9bf)vP6  
Accounting Standards for Business Enterprises       企业会计准则 my%MXTm2  
accounting system                             会计系统 FPukV^  
accounting treatment                                会计处理 ].Xh=7&2{  
accuracy                                    准确性，精确性 y1 a1UiHGP  
additional audit procedures                      追加审计程序 k[{ ~eN:  
addressee                                         收件人，收信人 ^JAp#?N^9  
Administration of State-owned Assets  (the～)     国有资产管理局 PUErvLt  
administrative laws and regulations                 行政法规 :r9<wbr)k0  
adverse impact                                 不利影响，负面影响 b!`{fwV  
adverse opinion                                反对意见 /n1L},67 h  
advisory group                                  咨询组，顾问组 hr3<vWAD  
agency fee                                        代理费，代理费用 )8;At'q}  
aggregate                                          总计，合计为…… sq;3qbz  
alternation of document and record                 变造文件和记录 1x^Vv;K  
alternative audit procedures                      替代审计程序，备选审计程序 z8cefD9F  
amend                                              修改，修订 ~{-9qOGw;  
amortisation                                      摊销 ry0YS\W  
analytical capacity                             分析能力 !TO+[g!  
analytical procedures                               分析性程序 /cZTj!M  
annual financial statements                        年度会计报表，年度财务报表 Lwn  
appendix                                          附录，附表 ]EqwDw4  
applicable                                         适用的 aATNeAR  
applicable laws and regulations                 适用的法规 'PWA  
application systems                                  应用系统 XvVi)`8!u  
apply consistently                              一贯地执行，一贯地实施 BJKv9x1jK  
appropriate                                       适当的，合适的； /h9v'Y}c  
征用，挪用 k5)a|  
appropriate authorization                          适当的授权 l"/E,X  
appropriateness of audit evidence                    审计证据的适当性 -quJX;~  
approval                                    批准，核准 8&yI1XM|  
assertion                                    (会计报表上的)认定；确认 *auT_*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jcHyRR1R  
asset                                                 资产，财产 Sg*+!  
asset restructuring                             资产重组 ic}mru  
assignment of duties                                 职责的划分 izs=5
 
assistant                                     助理，助理人员 Z{x)v5yh2V  
associated company                                 联属公司，联营公司 R5&<\RI0  
association                                        联合，结合；协会，社团 nWA>u J5  
assumption                                       假设，假定 Ko0?c.l  
at a given date                                         在某一特定时日 |G_
,1$  
attestation                                         鉴证，公证 2}15FXgN  
attestation service                             鉴证服务 X 0]{8v%  
audit adjustment                                审计调整 T"1=/r$Ft  
audit areas                                        审计领域 a[p$e?gka  
audit conclusion                                审计结论 |5jrl|  
audit effectiveness                             审计效果 vIf-TQw  
audit efficiency                                  审计效率 >R5A@0@d5  
audit engagement letter                      审计业务约定书 & H8
%  
audit evidence                                          审计证据 5= T$h;O  
audit fee                                    审计费 hbEqb{#}@  
audit files                                          审计档案 {vdY(  
audit findings                                     审计中发现的事项 u~PZK.Uf0  
audit implementation stage                        审计实施阶段 ZsSW{ffZ77  
audit mark                                        审计标识 ~O|~M_Z  
audit materiality                                 审计重要性 @km4qJZ  
audit method                                     审计方法 y?U@F/^}N  
audit objective                                         审计目标，审计目的 ae" o|Q  
audit of financial statements                      会计报表审计，财务报表审计 *HB 32 =qD  
audit opinion                                     审计意见 2MmHO2  
audit period                                      被审计期间，被审计年度 _0UE*l$t  
audit plan                                          审计计划 bo1J'pU  
audit planning                                    编制审计计划，制定审计计划，审计计划 .5);W;`X  
audit planning stage                                  审计计划阶段 70 Ph^e)  
audit procedure                                审计程序 bM.$D-?dF*  
audit programme                               审计程序表，具体审计计划 m_.9P Z  
audit report                                       审计报告 ?d+ri  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;tQ(l%!  
audit report with a qualified opinion                 有保留意见的审计报告 *,t/IA|  
audit report with an adverse opinion                否定意见的审计报告 2|ej~}Y  
audit report with dual dates                      双重日期审计报告 ;A4j_8\[  
audit reporting stage                                 审计报告阶段 Kp^"<%RT  
audit responsibility                                   审计责任 4ETHaIiWp  
audit results                                      审计结果 a,(nf1@5  
audit risk                                          审计风险 P^!g0K  
audit sampling                                          审计抽样  W =;,ls  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^+~5\c*  
audit strategies                                  审计策略  A@9\Qd  
audit summary                                         审计总结，审计小结 'n=bQ"bQu  
audit team                                         审计小组 g/}d> 6  
audit test                                    审计测试 v|KIVBkbT  
audit trail                                          审计轨迹 vG7Mk8mIr  
audit work                                        审计工作 {]dG 9  
audit working paper                                 审计工作底稿 <B>hvuCoH  
audited financial statement                        审计会计报表，已审计财务报表 C#e :_e ]  
Auditing Guidelines (the～)                      审计规范指南 ]#W7-Q;]  
auditing standards                             审计准则
P_'{|M<?  
audit-oriented working paper                          (审计)业务类工作底稿  fDqDU  
authorisation                                     授权 d2d8,Vg  
authorisation of transaction                       交易的授权 q%QvBN  
availability                                         可获得性 y5F"JjQAa  
B 'HJ+)[0X*  
balance                                      余额；差额；平衡 7r^Cs#b+I  
balance sheet                                    资产负债表 )B+R|PZ,  
bank                                                 银行 Uk*(C(  
bank account                                    银行账户，银行户头 <VSB!:ew  
bank statement                                 银行对账单 q*5L" ,  
barter transaction                              易货交易，以物换物交易 zA}JVB  
basis of audit                                    审计依据 kvuRT`/  
basis of preparation                                (会计报表的)编制基础 V)`A,7X  
book of account                               账目，账簿 A FBH(ms't  
borrowing                                         借款，贷款，借债 8)>T>-os  
branch                                              分支，分支机构，分店 E_I-.o|  
brought forward                                (账户余额等的)承上年，承上期，承上页 :5$ErI  
budget                                              预算 dQ~GE}[  
building                                      建筑物；大楼 ZZZ`@pXm;  
business conditions                                  业务情况，经营情况 tQRbNY#}Z  
business licence                               (企业等的)营业执照 ~5h4 Gy)  
business relation                                业务关系 ~cyKPg6  
](v,2(}=  

呵呵，学下，谢谢分享