[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 H#Og0gEE}5  
　　 [[s k  
审计词汇英汉对照 3UN Jj&-`  
   b$ Uwj<v  
A F~l3?3ZV  
^~`8 - TE  
am"/Anml|  
ability to continue as a going concern               持续经营能力 p6HZ2Q:a  
acceptability                                     可接受性，可接受程度 \GvVs  
acceptable level of detection risk                     检查风险的可接受水平 .ySesN: C~  
acceptance of engagement                       接受委托 M2zfN ru  
accepting the engagement for the first time              首次接受委托 C,IN+@  
access to asset                                         对资产的接触 *V"
cu  
according to                                     根据，依据，依照 l5h9Eq  
account balance                                账户余额 G0(c@FBK  
account for                                       对……进行会计处理，核算；解释 'Yd%Tb|*  
accounting                                        会计，会计学 wyc,Ir  
accounting advisory serve                        会计咨询服务 NI^Y%N  
accounting firm                                 会计师事务所 k=~?!+p7  
accounting information                      会计信息，会计资料 BO9Z"|"  
accounting period                             会计期间
N0qC/da1  
accounting policies                                   会计政策 ?&GMp[  
accounting professional bodies                 会计职业组织，会计职业团体 S|>Up%{n[  
accounting records                                   会计记录 y2qESAZ%k}  
accounting responsibility                           会计责任 ;Q"F@v}18  
accounting service                             会计服务 [{{?e6J  
accounting standards                                会计准则 H_AV3 ;  
Accounting Standards for Business Enterprises       企业会计准则 Fb``&-Qm:  
accounting system                             会计系统 TAAsV#l  
accounting treatment                                会计处理 j qdI=!H  
accuracy                                    准确性，精确性 c^6`"\X^g  
additional audit procedures                      追加审计程序 _+Q$h4t   
addressee                                         收件人，收信人 
}DM2#E`_  
Administration of State-owned Assets  (the～)     国有资产管理局 c\] L  
administrative laws and regulations                 行政法规 7GIv3Dc  
adverse impact                                 不利影响，负面影响 gOWyV@  
adverse opinion                                反对意见 W8P**ze4)  
advisory group                                  咨询组，顾问组 }agl:~C  
agency fee                                        代理费，代理费用 vXnpx}B  
aggregate                                          总计，合计为…… %zelpBu+  
alternation of document and record                 变造文件和记录 nEp'l.T  
alternative audit procedures                      替代审计程序，备选审计程序 Y(:OfC?  
amend                                              修改，修订 5{u6qc4FW  
amortisation                                      摊销 kCC9U_dj,  
analytical capacity                             分析能力 V? O%kd  
analytical procedures                               分析性程序 K?;p:  
annual financial statements                        年度会计报表，年度财务报表 aW6+Up+G*  
appendix                                          附录，附表 ]8_h9ziz
 
applicable                                         适用的 j0%0yb{-^  
applicable laws and regulations                 适用的法规 QhG-1P3#  
application systems                                  应用系统 ,|4Ye  
apply consistently                              一贯地执行，一贯地实施 R^2Uh$kk{A  
appropriate                                       适当的，合适的； dikWk  
征用，挪用 28)TXR r-  
appropriate authorization                          适当的授权 Z KR z=(  
appropriateness of audit evidence                    审计证据的适当性 `HS4(2+C  
approval                                    批准，核准 j^ _I{  
assertion                                    (会计报表上的)认定；确认 &53#`WgJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i]53A0l  
asset                                                 资产，财产 f~q&.,I(  
asset restructuring                             资产重组 QB.'8B_  
assignment of duties                                 职责的划分 hKTg~y^  
assistant                                     助理，助理人员 5j{@2]i  
associated company                                 联属公司，联营公司 Fkz  
association                                        联合，结合；协会，社团 a`-hLX)~Z  
assumption                                       假设，假定 YDNqW P7s  
at a given date                                         在某一特定时日 jccW8g~ ~  
attestation                                         鉴证，公证 `es($7}P_W  
attestation service                             鉴证服务 Z M+Hb_6f  
audit adjustment                                审计调整 8Wj=|Ow-q  
audit areas                                        审计领域 |g7h#F~  
audit conclusion                                审计结论 Ke ?uE  
audit effectiveness                             审计效果 FqTkUWd,#  
audit efficiency                                  审计效率 )RYnRC#O  
audit engagement letter                      审计业务约定书 }R1`ThTM  
audit evidence                                          审计证据 ' 4~5ez|:  
audit fee                                    审计费 <nvWC/LU  
audit files                                          审计档案 f^)uK+:.  
audit findings                                     审计中发现的事项 q`aY.dD=O  
audit implementation stage                        审计实施阶段 O8r"M8  
audit mark                                        审计标识 Q@2tT&eL  
audit materiality                                 审计重要性 O$Vm#|$sq  
audit method                                     审计方法 h6h1.lZ  
audit objective                                         审计目标，审计目的 ^@Qi&g`lr?  
audit of financial statements                      会计报表审计，财务报表审计 <!9fJFE  
audit opinion                                     审计意见 "k-ov9yK  
audit period                                      被审计期间，被审计年度 &'7"i~pC  
audit plan                                          审计计划 R1.sq(z`  
audit planning                                    编制审计计划，制定审计计划，审计计划 Nr"N\yOA/  
audit planning stage                                  审计计划阶段 z/KZ[qH\  
audit procedure                                审计程序 w`}9/s;$  
audit programme                               审计程序表，具体审计计划 ,0Zn hS)kq  
audit report                                       审计报告 BZ?W>'B%$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <KwK tgzs  
audit report with a qualified opinion                 有保留意见的审计报告 u-
[t~-(a  
audit report with an adverse opinion                否定意见的审计报告 olMO+-USP  
audit report with dual dates                      双重日期审计报告 /Tj
"Fl\h  
audit reporting stage                                 审计报告阶段 RW7oL:$dt  
audit responsibility                                   审计责任 AD@PNM  
audit results                                      审计结果 R9l7CJM@  
audit risk                                          审计风险 B#aH
\$_U  
audit sampling                                          审计抽样 >J}n@MZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 {( OIu]:  
audit strategies                                  审计策略 2 1~7{#  
audit summary                                         审计总结，审计小结 ^ 6.lb\  
audit team                                         审计小组 hRr1#'&  
audit test                                    审计测试 DvX3/z#T  
audit trail                                          审计轨迹 ^W"Q(sh  
audit work                                        审计工作 (a}
  
audit working paper                                 审计工作底稿 #\;>8  
audited financial statement                        审计会计报表，已审计财务报表 ^MT9n  
Auditing Guidelines (the～)                      审计规范指南 (
kC} ,}  
auditing standards                             审计准则 d>, V  
audit-oriented working paper                          (审计)业务类工作底稿 ]1?=jlUl  
authorisation                                     授权 yIIET E  
authorisation of transaction                       交易的授权 `<J#l;y  
availability                                         可获得性 k=7Gr;;l=p  
B -@L's{J{M  
balance                                      余额；差额；平衡 8rwYNb.P  
balance sheet                                    资产负债表 7"q+"0G  
bank                                                 银行 =x^ l[>sz  
bank account                                    银行账户，银行户头 gKN}Of@^1  
bank statement                                 银行对账单 `4%;qLxngP  
barter transaction                              易货交易，以物换物交易  gt_XAH  
basis of audit                                    审计依据 XocsSs  
basis of preparation                                (会计报表的)编制基础 *J_iXu|  
book of account                               账目，账簿 vWl[l -E  
borrowing                                         借款，贷款，借债 -+}5ma  
branch                                              分支，分支机构，分店 n}A?jOSAe  
brought forward                                (账户余额等的)承上年，承上期，承上页 90s;/y(  
budget                                              预算 RxZm/:yuJ.  
building                                      建筑物；大楼 #+"4&:my  
business conditions                                  业务情况，经营情况 MCeu0e^)  
business licence                               (企业等的)营业执照 kT^*>=1  
business relation                                业务关系 ALd]1a&  
sS2_-X[_  

呵呵，学下，谢谢分享