[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 VM-J^  
　　 15SIZ:Q  
审计词汇英汉对照 x%$Z/  
   hf%W grO.  
A DNL TJrN  
&\1Dy}:  
GTLlQy)'=  
ability to continue as a going concern               持续经营能力 `7'(U)x,F  
acceptability                                     可接受性，可接受程度 #Xsby  
acceptable level of detection risk                     检查风险的可接受水平 G|H\(3hHLZ  
acceptance of engagement                       接受委托 L9G=+T9  
accepting the engagement for the first time              首次接受委托 Xst&QKU  
access to asset                                         对资产的接触 j8N
8|\n-  
according to                                     根据，依据，依照 /
x`H6'3?  
account balance                                账户余额 \*_qP*vq@  
account for                                       对……进行会计处理，核算；解释 t 6~|T_]  
accounting                                        会计，会计学 +y-:(aP  
accounting advisory serve                        会计咨询服务 js2?t~E]  
accounting firm                                 会计师事务所 W/J3sAYv  
accounting information                      会计信息，会计资料 .k[Ptx>  
accounting period                             会计期间 @ '<lD*W  
accounting policies                                   会计政策  ^gv)[  
accounting professional bodies                 会计职业组织，会计职业团体 vn|X,1o  
accounting records                                   会计记录 'zRd?Z>%  
accounting responsibility                           会计责任 qf ]ax!bK  
accounting service                             会计服务 r Cmqq/hZ  
accounting standards                                会计准则 >R.~'A/$F  
Accounting Standards for Business Enterprises       企业会计准则 d{DlW |_  
accounting system                             会计系统 [;};qQ-C2  
accounting treatment                                会计处理 [D/q%  
accuracy                                    准确性，精确性 na%9E8;:&v  
additional audit procedures                      追加审计程序 ]>x674H  
addressee                                         收件人，收信人 3{,Mpb@  
Administration of State-owned Assets  (the～)     国有资产管理局 Qza[~6  
administrative laws and regulations                 行政法规 hj9bMj  
adverse impact                                 不利影响，负面影响 {>5c,L$  
adverse opinion                                反对意见 G.cs-f  
advisory group                                  咨询组，顾问组 r?H {Y3,  
agency fee                                        代理费，代理费用 =axi0q?}
 
aggregate                                          总计，合计为…… 1=#`&f5f&  
alternation of document and record                 变造文件和记录 ? BBD k  
alternative audit procedures                      替代审计程序，备选审计程序 idz6m]{~yT  
amend                                              修改，修订 V GM/ed5-  
amortisation                                      摊销 K@W~  
analytical capacity                             分析能力 LgB}!OLQ  
analytical procedures                               分析性程序 c[ =9Z;|  
annual financial statements                        年度会计报表，年度财务报表 XMuZ
'I  
appendix                                          附录，附表 '0?5K0 2(  
applicable                                         适用的 NW^}u~-f  
applicable laws and regulations                 适用的法规 [<OMv9(l'o  
application systems                                  应用系统 o 1YhYA  
apply consistently                              一贯地执行，一贯地实施 BXLhi(.s  
appropriate                                       适当的，合适的； v]vrD2L  
征用，挪用 vChkSY([  
appropriate authorization                          适当的授权 >iaZGXje  
appropriateness of audit evidence                    审计证据的适当性 7%L-;xcr]B  
approval                                    批准，核准 u;y1leG  
assertion                                    (会计报表上的)认定；确认 TS@EE&Wq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6V!yfps)  
asset                                                 资产，财产 x+%lNR  
asset restructuring                             资产重组 0wxQ,PI1'  
assignment of duties                                 职责的划分 ~H?RHYP~  
assistant                                     助理，助理人员 A@&+!sO  
associated company                                 联属公司，联营公司 `s@1'IG;R_  
association                                        联合，结合；协会，社团 A 9F&XF7{  
assumption                                       假设，假定 Z<xSU?J  
at a given date                                         在某一特定时日 <g,xc)[  
attestation                                         鉴证，公证 R% }OZJ_  
attestation service                             鉴证服务 .LV=Z0ja  
audit adjustment                                审计调整 ;`@DQvVZ:  
audit areas                                        审计领域 >}_c<`:  
audit conclusion                                审计结论 FL0[V,  
audit effectiveness                             审计效果 bm(0raugs  
audit efficiency                                  审计效率 g'hBs D1'  
audit engagement letter                      审计业务约定书 uV=rLDY  
audit evidence                                          审计证据 'X{7b <  
audit fee                                    审计费 YjLPW@  
audit files                                          审计档案 l{Xsh;%=  
audit findings                                     审计中发现的事项 -O. MfI+  
audit implementation stage                        审计实施阶段 [Fjh  
audit mark                                        审计标识 ;LthdY()n(  
audit materiality                                 审计重要性 IjD: hR@
 
audit method                                     审计方法 #_4L/LV  
audit objective                                         审计目标，审计目的 #P18vK5  
audit of financial statements                      会计报表审计，财务报表审计 4Uz6*IQNl  
audit opinion                                     审计意见 :P;#Y7}Y$  
audit period                                      被审计期间，被审计年度 mqwN<:  
audit plan                                          审计计划 R3%T}^;f  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?=f\oH$  
audit planning stage                                  审计计划阶段 \-
`L}$  
audit procedure                                审计程序 P?\rRB  
audit programme                               审计程序表，具体审计计划 m,qU})  
audit report                                       审计报告 ;/>~|@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Hm%[d;Z7  
audit report with a qualified opinion                 有保留意见的审计报告 r'w5i1C+  
audit report with an adverse opinion                否定意见的审计报告 I0GL/a4s  
audit report with dual dates                      双重日期审计报告  LBw,tP  
audit reporting stage                                 审计报告阶段 ml\7JW6Rx  
audit responsibility                                   审计责任 vAU ^<$D27  
audit results                                      审计结果 Ab8~'<F$B  
audit risk                                          审计风险 &UQKZ.  
audit sampling                                          审计抽样 kax9RHvku  
audit sampling techniques                         审计抽样方法，审计抽样技术 6'|J ;  
audit strategies                                  审计策略 @q[-,EA9  
audit summary                                         审计总结，审计小结 l AE$HP'o  
audit team                                         审计小组 g)xzy^2e  
audit test                                    审计测试 %|r@q  
audit trail                                          审计轨迹 *s;$`8fM<  
audit work                                        审计工作 _/P"ulNb  
audit working paper                                 审计工作底稿 z[] AH#h  
audited financial statement                        审计会计报表，已审计财务报表 dax|4R  
Auditing Guidelines (the～)                      审计规范指南 >/ HC{.k  
auditing standards                             审计准则 5#q ^lL
  
audit-oriented working paper                          (审计)业务类工作底稿 CA[ k$Sw*  
authorisation                                     授权 / >.&  
authorisation of transaction                       交易的授权 U yTq(7uo  
availability                                         可获得性 7s>d/F3*  
B _17c}o#`5w  
balance                                      余额；差额；平衡 SJIJV6}H  
balance sheet                                    资产负债表 =:o)+N
E  
bank                                                 银行 A3!NEFBK  
bank account                                    银行账户，银行户头 a5]~%xdK  
bank statement                                 银行对账单 N~Ax78TX  
barter transaction                              易货交易，以物换物交易 rx|/]NE;  
basis of audit                                    审计依据 C'*1
w  
basis of preparation                                (会计报表的)编制基础 G@ed2T  
book of account                               账目，账簿 ely&'y!  
borrowing                                         借款，贷款，借债 sfa T`q  
branch                                              分支，分支机构，分店 umI#P,%[  
brought forward                                (账户余额等的)承上年，承上期，承上页 F#Z]Xq0r  
budget                                              预算 F''4j 8  
building                                      建筑物；大楼 y)Ip\.KV\  
business conditions                                  业务情况，经营情况 {RwwSqJ  
business licence                               (企业等的)营业执照 7o0ej
#  
business relation                                业务关系 L $l o5  
+ +D(P=4hi  

呵呵，学下，谢谢分享