[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 [9d\WPLC  
　　 fI,2l   
审计词汇英汉对照 P~84#5R1  
   G\R6=K:f7  
A ;6$W-W _  
7+Er}y>  
XVF!l>nE  
ability to continue as a going concern               持续经营能力 g_@b- :$Yq  
acceptability                                     可接受性，可接受程度 _yp<#q]  
acceptable level of detection risk                     检查风险的可接受水平 X MzQ
8|]  
acceptance of engagement                       接受委托 !yvw5As%  
accepting the engagement for the first time              首次接受委托 YZAQt*x
 
access to asset                                         对资产的接触 drvz [ 9;  
according to                                     根据，依据，依照 GL _hRu  
account balance                                账户余额 5S[:;o  
account for                                       对……进行会计处理，核算；解释 .l,]yWwfK  
accounting                                        会计，会计学 XqGa]/;}  
accounting advisory serve                        会计咨询服务 XZ2 ji_D  
accounting firm                                 会计师事务所 ^B8[B&K  
accounting information                      会计信息，会计资料 h1y3gl[;TD  
accounting period                             会计期间 Z5g*'  
accounting policies                                   会计政策 Tv `&  
accounting professional bodies                 会计职业组织，会计职业团体 i|0!yID0@  
accounting records                                   会计记录 j)wrF@W  
accounting responsibility                           会计责任 ]F"P3':  
accounting service                             会计服务 "EVf1iQ  
accounting standards                                会计准则 !C(PfsrR/  
Accounting Standards for Business Enterprises       企业会计准则 (Vn3g ra  
accounting system                             会计系统 H6Ytp^~>  
accounting treatment                                会计处理 kkJ8xyO  
accuracy                                    准确性，精确性 ]
x66/O\0u  
additional audit procedures                      追加审计程序 )LsUO#%DO  
addressee                                         收件人，收信人 |n;5D,r0C  
Administration of State-owned Assets  (the～)     国有资产管理局 V+zn` \a  
administrative laws and regulations                 行政法规 s)Xz}QPK.  
adverse impact                                 不利影响，负面影响 Xy}>O*  
adverse opinion                                反对意见 Jpy~5k
S  
advisory group                                  咨询组，顾问组 q
;#bFPh  
agency fee                                        代理费，代理费用 Vh^ :.y  
aggregate                                          总计，合计为…… zCv)%y  
alternation of document and record                 变造文件和记录 KpIY>k  
alternative audit procedures                      替代审计程序，备选审计程序 E B! ,t  
amend                                              修改，修订 ] K+8f-  
amortisation                                      摊销 a5(9~.9  
analytical capacity                             分析能力 aU/y>Y <k  
analytical procedures                               分析性程序 W)^%/lAh  
annual financial statements                        年度会计报表，年度财务报表 );?tGX  
appendix                                          附录，附表 ^)o]hE|  
applicable                                         适用的 A8k$.E  
applicable laws and regulations                 适用的法规 &XW~l>!+  
application systems                                  应用系统 HdyE`FY\  
apply consistently                              一贯地执行，一贯地实施 BjHp3-A'  
appropriate                                       适当的，合适的； A"0Yn(awWu  
征用，挪用 <<V"4 C2  
appropriate authorization                          适当的授权 =@&>r5W 1  
appropriateness of audit evidence                    审计证据的适当性 .J=QWfqt  
approval                                    批准，核准 -0I&dG-  
assertion                                    (会计报表上的)认定；确认 >p`i6_P0P/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %zR5q  Lb  
asset                                                 资产，财产 ItVVI"-  
asset restructuring                             资产重组 'Hgk $Im+  
assignment of duties                                 职责的划分 EWq < B)  
assistant                                     助理，助理人员 xTqP`ljX  
associated company                                 联属公司，联营公司 PP/#Z~.M  
association                                        联合，结合；协会，社团 qxcTY|&  
assumption                                       假设，假定 BqpJvRJd  
at a given date                                         在某一特定时日 +U>Y.YP  
attestation                                         鉴证，公证 LoOw]@>  
attestation service                             鉴证服务 w
a!z:}]  
audit adjustment                                审计调整 $@w,9J\  
audit areas                                        审计领域
f(\S+4  
audit conclusion                                审计结论 'H"!%y{:i  
audit effectiveness                             审计效果 /7ShE-.5#  
audit efficiency                                  审计效率 ;iQw2XhT  
audit engagement letter                      审计业务约定书 A'"J'q*t  
audit evidence                                          审计证据 >"z`))9  
audit fee                                    审计费 "`mG_qHI[  
audit files                                          审计档案 ,s6lB0  
audit findings                                     审计中发现的事项
Ir(U7D  
audit implementation stage                        审计实施阶段 i[wnG)  
audit mark                                        审计标识 'j?
H>'t{  
audit materiality                                 审计重要性 uZ+"-Ig  
audit method                                     审计方法 =L;g:hc<  
audit objective                                         审计目标，审计目的 [h>A<O  
audit of financial statements                      会计报表审计，财务报表审计 ^)'D eP/  
audit opinion                                     审计意见 &x4*YMh  
audit period                                      被审计期间，被审计年度 `Gx 5=Bm;  
audit plan                                          审计计划 fp`m>} -  
audit planning                                    编制审计计划，制定审计计划，审计计划 p^ Z|$aZZ  
audit planning stage                                  审计计划阶段 |h&okR+
_,  
audit procedure                                审计程序 nITkgN:s  
audit programme                               审计程序表，具体审计计划 dp2FC  
audit report                                       审计报告 d7uS[tKqg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1\AcceJ|(w  
audit report with a qualified opinion                 有保留意见的审计报告 n\$.6 _@x  
audit report with an adverse opinion                否定意见的审计报告 bIzBY+P  
audit report with dual dates                      双重日期审计报告 O7od2fV(i7  
audit reporting stage                                 审计报告阶段 zQ+ %^DT1  
audit responsibility                                   审计责任 _bv9/#tR  
audit results                                      审计结果 LG{50sP`  
audit risk                                          审计风险 {IF$\{Al  
audit sampling                                          审计抽样 j'Gezx^.<e  
audit sampling techniques                         审计抽样方法，审计抽样技术 P%d3fFzK  
audit strategies                                  审计策略 %WqUZ+yy  
audit summary                                         审计总结，审计小结 Fr<tk^~/  
audit team                                         审计小组 Tt_QAIl  
audit test                                    审计测试 w}M)]kY  
audit trail                                          审计轨迹 )EcfEym.>  
audit work                                        审计工作 Moi>Dp  
audit working paper                                 审计工作底稿 qWXw*d1]  
audited financial statement                        审计会计报表，已审计财务报表 Q91mCP~$  
Auditing Guidelines (the～)                      审计规范指南 !u/c
'ZLZ>  
auditing standards                             审计准则 X|4Kdi.r@  
audit-oriented working paper                          (审计)业务类工作底稿 vq\L9$WJ  
authorisation                                     授权 Wd7qpWItjQ  
authorisation of transaction                       交易的授权 cnDF`7xrT  
availability                                         可获得性 c0_5 12  
B tItI^]
w2s  
balance                                      余额；差额；平衡 +S1h~@c:B  
balance sheet                                    资产负债表 !G<gp4Js+N  
bank                                                 银行 zs'Jgm.v  
bank account                                    银行账户，银行户头 x
4`|[  
bank statement                                 银行对账单 T:!H^  
barter transaction                              易货交易，以物换物交易 d_&~^*>  
basis of audit                                    审计依据 "y ;0}9]n1  
basis of preparation                                (会计报表的)编制基础 /8,cF7XL*  
book of account                               账目，账簿 hD,xJ]zv1  
borrowing                                         借款，贷款，借债 >keYx<1  
branch                                              分支，分支机构，分店 P` Gb}]rW  
brought forward                                (账户余额等的)承上年，承上期，承上页 $_|jI ^  
budget                                              预算 
fAR6  
building                                      建筑物；大楼 Y +EwBg)co  
business conditions                                  业务情况，经营情况 _+Uf5,.5yU  
business licence                               (企业等的)营业执照 3g0v,7,Zv  
business relation                                业务关系 KPZqPtb;  
Qe]&  

呵呵，学下，谢谢分享