[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 J0bcW25  
　　 ]srL>29_b  
审计词汇英汉对照 CEkf0%YJ  
   Q& d;UVp  
A ;XNC+mPK  
jp_)NC/~g  
w$s6NBF7  
ability to continue as a going concern               持续经营能力 ]7,0>  
acceptability                                     可接受性，可接受程度 oJ5n*[qUI  
acceptable level of detection risk                     检查风险的可接受水平 'Kmf6iK>[  
acceptance of engagement                       接受委托 KJ&I4CU]^  
accepting the engagement for the first time              首次接受委托 mK7SEH;  
access to asset                                         对资产的接触  \v:Z;EbX  
according to                                     根据，依据，依照 yN[i6oe  
account balance                                账户余额 .j)DE}[q>  
account for                                       对……进行会计处理，核算；解释 /3Y"F"`M.  
accounting                                        会计，会计学 H_8PK$c;  
accounting advisory serve                        会计咨询服务 }`0=\cKqn  
accounting firm                                 会计师事务所 dJQwb
 
accounting information                      会计信息，会计资料 FS)C<T]t  
accounting period                             会计期间 C.u)2[(  
accounting policies                                   会计政策 l9%ckC*q  
accounting professional bodies                 会计职业组织，会计职业团体 6R3/"&P(/#  
accounting records                                   会计记录 C@ XnV=J  
accounting responsibility                           会计责任 w?fq%-6f*  
accounting service                             会计服务 UY *Z`$  
accounting standards                                会计准则 ~t*_  
Accounting Standards for Business Enterprises       企业会计准则 Hjs#p{t[  
accounting system                             会计系统 ]~3a~  
accounting treatment                                会计处理 ER!s  
accuracy                                    准确性，精确性 %dd B$(  
additional audit procedures                      追加审计程序 KCa@0  
addressee                                         收件人，收信人 6m(+X MS  
Administration of State-owned Assets  (the～)     国有资产管理局 -idbR[1{?  
administrative laws and regulations                 行政法规 ~}D"8[ABj  
adverse impact                                 不利影响，负面影响 A)SnPbI-p  
adverse opinion                                反对意见 -:!T@
rV,d  
advisory group                                  咨询组，顾问组 %t.\J:WN;  
agency fee                                        代理费，代理费用 <gvgr4@^yR  
aggregate                                          总计，合计为…… %gqu7}'  
alternation of document and record                 变造文件和记录 Wb^g{F!W  
alternative audit procedures                      替代审计程序，备选审计程序 PM:u~D$Jd  
amend                                              修改，修订 R6GlQ G
 
amortisation                                      摊销 $ JCOL  
analytical capacity                             分析能力 Lnh'y`q  
analytical procedures                               分析性程序 9-=kVmT&g  
annual financial statements                        年度会计报表，年度财务报表 |BbrB[+ v[  
appendix                                          附录，附表 p7Yb8#XfU  
applicable                                         适用的 5NKyF  
applicable laws and regulations                 适用的法规 <&1hJ)O  
application systems                                  应用系统 *$t=Lh  
apply consistently                              一贯地执行，一贯地实施 /T&+vzCF  
appropriate                                       适当的，合适的； 7bM H  
征用，挪用 nl-tJ.MU"  
appropriate authorization                          适当的授权 8Sf}z@~]  
appropriateness of audit evidence                    审计证据的适当性 '
<C# "2  
approval                                    批准，核准 O~Dm|hP  
assertion                                    (会计报表上的)认定；确认 %yVP@M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 TDR#'i  
asset                                                 资产，财产 B]#iZ,Tp  
asset restructuring                             资产重组 2F,?}jJ.K  
assignment of duties                                 职责的划分 ,{RWs^W2  
assistant                                     助理，助理人员 EF6"P H+J@  
associated company                                 联属公司，联营公司 6se[>'5  
association                                        联合，结合；协会，社团 b]Lp_t  
assumption                                       假设，假定 _>{"vY  
at a given date                                         在某一特定时日 ;ejtP #$  
attestation                                         鉴证，公证 *U,W4>(B  
attestation service                             鉴证服务 K;g6V!U  
audit adjustment                                审计调整 ?+{qmqN  
audit areas                                        审计领域 b~rlh=(o#_  
audit conclusion                                审计结论 M1T h~W9l  
audit effectiveness                             审计效果 6bpO#&T  
audit efficiency                                  审计效率 q+67Wc=  
audit engagement letter                      审计业务约定书 =fK F#^E@  
audit evidence                                          审计证据 Uv:NY1(3!  
audit fee                                    审计费 R|7_iMIZ  
audit files                                          审计档案 4':U rJ+  
audit findings                                     审计中发现的事项 LaIH3!M3  
audit implementation stage                        审计实施阶段 n]_<6{: U  
audit mark                                        审计标识 l
\=He  
audit materiality                                 审计重要性 Zdu8axK:  
audit method                                     审计方法 HO8x:2m  
audit objective                                         审计目标，审计目的 3q(]Dg;v  
audit of financial statements                      会计报表审计，财务报表审计 G9c2kX.Bf  
audit opinion                                     审计意见 \v.YP19  
audit period                                      被审计期间，被审计年度 4 g/Ly8  
audit plan                                          审计计划 >56;M7b(K  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;u?H#\J,  
audit planning stage                                  审计计划阶段 4
eP-yi  
audit procedure                                审计程序 V34]5  
audit programme                               审计程序表，具体审计计划 Gc:oSvm  
audit report                                       审计报告 >Q# !.lH$W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ha!]*wg#  
audit report with a qualified opinion                 有保留意见的审计报告 bdyE9t   
audit report with an adverse opinion                否定意见的审计报告 ca!x{,Cvnj  
audit report with dual dates                      双重日期审计报告 jE, oEt O;  
audit reporting stage                                 审计报告阶段 D5fhOq+g  
audit responsibility                                   审计责任 %VzCeS9  
audit results                                      审计结果 PqwoZo0j  
audit risk                                          审计风险 .:+&2#b  
audit sampling                                          审计抽样 0VlB7oF  
audit sampling techniques                         审计抽样方法，审计抽样技术  <nT).S>+  
audit strategies                                  审计策略 .Vb\f  
audit summary                                         审计总结，审计小结 Vbpt ?1:  
audit team                                         审计小组
92Df.xI}  
audit test                                    审计测试 ef(OhIX  
audit trail                                          审计轨迹 Z^vcODeC$  
audit work                                        审计工作 hQDZ%>  
audit working paper                                 审计工作底稿 rXg#_c5j  
audited financial statement                        审计会计报表，已审计财务报表 f{u3RCfX~2  
Auditing Guidelines (the～)                      审计规范指南 !T8h+3I  
auditing standards                             审计准则 T,Zfz9{n  
audit-oriented working paper                          (审计)业务类工作底稿 ]$a,/Jt  
authorisation                                     授权 Nm=\~LP90  
authorisation of transaction                       交易的授权 /N(Ol WEp  
availability                                         可获得性 }c0EGoU}?  
B 9"mcN3x:\e  
balance                                      余额；差额；平衡 IgU6
5p  
balance sheet                                    资产负债表 x*z$4)RP  
bank                                                 银行 !8i[.EAT  
bank account                                    银行账户，银行户头 hiA%Tq?  
bank statement                                 银行对账单 3a]Omuu|=  
barter transaction                              易货交易，以物换物交易 =^A/&[&31  
basis of audit                                    审计依据 }CXL\,;  
basis of preparation                                (会计报表的)编制基础 `}9jvR5  
book of account                               账目，账簿 /tGj`C&qtw  
borrowing                                         借款，贷款，借债 )'gO
?cN  
branch                                              分支，分支机构，分店 J$Nc9?|ZZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ")ZsY9-P  
budget                                              预算 $j!VJGVG  
building                                      建筑物；大楼 Yv[j5\:x  
business conditions                                  业务情况，经营情况 8g CQ0w<  
business licence                               (企业等的)营业执照 5PU$D`7it  
business relation                                业务关系 ~kAen  
Z39I*-6F9W  

呵呵，学下，谢谢分享