[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 )xy>:2!#Y  
　　 av!;k2"
 
审计词汇英汉对照 p/(Z2N"  
   )zxb]Pg+  
A B2kZ_4rB  
~ L4NK#  
O8 .iP+  
ability to continue as a going concern               持续经营能力 `/[5/%  
acceptability                                     可接受性，可接受程度 W+a/>U  
acceptable level of detection risk                     检查风险的可接受水平 .6`r`|=  
acceptance of engagement                       接受委托 uZL]mwkj]  
accepting the engagement for the first time              首次接受委托 2L&c91=wE  
access to asset                                         对资产的接触 aM $2lR])J  
according to                                     根据，依据，依照 A8.noV  
account balance                                账户余额 a[nSUlT&  
account for                                       对……进行会计处理，核算；解释 QwX81*nx  
accounting                                        会计，会计学 rx9*/Q0F  
accounting advisory serve                        会计咨询服务 wKpBH}  
accounting firm                                 会计师事务所 F9eEQ{L  
accounting information                      会计信息，会计资料 ,^G+<T6  
accounting period                             会计期间 H/{@eaV  
accounting policies                                   会计政策 ULt5Zi  
accounting professional bodies                 会计职业组织，会计职业团体 Pp }Z"  
accounting records                                   会计记录 r{.pXf  
accounting responsibility                           会计责任 -7&ywgxl  
accounting service                             会计服务 _S{TjGZ&  
accounting standards                                会计准则 OpaRQ=  
Accounting Standards for Business Enterprises       企业会计准则 a"-uJn  
accounting system                             会计系统 bRu9*4t  
accounting treatment                                会计处理 tF),Sn|*  
accuracy                                    准确性，精确性 =J1V?x=l@  
additional audit procedures                      追加审计程序 4tm%F\Izy  
addressee                                         收件人，收信人 (H
uvo9  
Administration of State-owned Assets  (the～)     国有资产管理局 N
*36rR$^  
administrative laws and regulations                 行政法规 `n>|rd  
adverse impact                                 不利影响，负面影响 1\( N,'h  
adverse opinion                                反对意见 L6CI9C;-b  
advisory group                                  咨询组，顾问组 fYPu%MN7  
agency fee                                        代理费，代理费用 SY5}Bu#  
aggregate                                          总计，合计为…… cRs.@U\{R\  
alternation of document and record                 变造文件和记录 :lXY% [!6P  
alternative audit procedures                      替代审计程序，备选审计程序 b4L7] &  
amend                                              修改，修订 l8?C[,K%  
amortisation                                      摊销 4}DFCF%B  
analytical capacity                             分析能力 0JtM|Mg  
analytical procedures                               分析性程序
:oy2mi;  
annual financial statements                        年度会计报表，年度财务报表 #~'d Y\&  
appendix                                          附录，附表 5, ,'hAq_  
applicable                                         适用的 zI[<uvxzW`  
applicable laws and regulations                 适用的法规 bhpaC8|  
application systems                                  应用系统 /x@aAJ|
 
apply consistently                              一贯地执行，一贯地实施 ].rKfv:  
appropriate                                       适当的，合适的； }6^5mhsL  
征用，挪用 zV}:~;w  
appropriate authorization                          适当的授权 HsTY*^V  
appropriateness of audit evidence                    审计证据的适当性 L|WrdT D;  
approval                                    批准，核准 nam]eW  
assertion                                    (会计报表上的)认定；确认 4AEw[(t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O>~@>/#  
asset                                                 资产，财产 EHq;eF  
asset restructuring                             资产重组 '1DY5`i{  
assignment of duties                                 职责的划分 B](R(x>L  
assistant                                     助理，助理人员 9]+zZP_#  
associated company                                 联属公司，联营公司 o*A, 6y  
association                                        联合，结合；协会，社团 OB
9E30  
assumption                                       假设，假定 *@bz<{!  
at a given date                                         在某一特定时日 k~AtnI  
attestation                                         鉴证，公证 Fk49~z   
attestation service                             鉴证服务 ! 7V>gWhR  
audit adjustment                                审计调整 />E ILPPb  
audit areas                                        审计领域 odca?  
audit conclusion                                审计结论 *g
*"bi*  
audit effectiveness                             审计效果 kttJTP77t  
audit efficiency                                  审计效率 B?&0NpVD  
audit engagement letter                      审计业务约定书 2p
9^ =  
audit evidence                                          审计证据 )U|V|yem'  
audit fee                                    审计费 <xSh13<  
audit files                                          审计档案 d1_kw A2y  
audit findings                                     审计中发现的事项 8nBYP+t,e  
audit implementation stage                        审计实施阶段 %Qz<Lk">.  
audit mark                                        审计标识 J>#hu3&UOQ  
audit materiality                                 审计重要性 Pqx?0f)  
audit method                                     审计方法 w tGS"L  
audit objective                                         审计目标，审计目的 [*O>Lk  
audit of financial statements                      会计报表审计，财务报表审计 ].d%R a:{  
audit opinion                                     审计意见 q}p$S2`  
audit period                                      被审计期间，被审计年度 &I=o1F2B)  
audit plan                                          审计计划 o]tfvGvU*  
audit planning                                    编制审计计划，制定审计计划，审计计划 o:v_I{  
audit planning stage                                  审计计划阶段 oJNQdW[  
audit procedure                                审计程序 :Ni#XZ{F-/  
audit programme                               审计程序表，具体审计计划 .lj5pmD  
audit report                                       审计报告
|BM#rfQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ma-GvWD2  
audit report with a qualified opinion                 有保留意见的审计报告 kjPf%*3  
audit report with an adverse opinion                否定意见的审计报告 XK\n
OHLS  
audit report with dual dates                      双重日期审计报告 Y$XzZ>VW  
audit reporting stage                                 审计报告阶段 p>pN?53S  
audit responsibility                                   审计责任 }%}$h2
:  
audit results                                      审计结果 ~q+AAWL  
audit risk                                          审计风险 i 1w]j  
audit sampling                                          审计抽样 zd2_k 9  
audit sampling techniques                         审计抽样方法，审计抽样技术 M/Z$?nd_H  
audit strategies                                  审计策略 @su<_m6'  
audit summary                                         审计总结，审计小结 >lM/\HO2  
audit team                                         审计小组 pHb,*C</  
audit test                                    审计测试 |L Jv*  
audit trail                                          审计轨迹 c nv%J}wq  
audit work                                        审计工作 bBML +0a  
audit working paper                                 审计工作底稿 Zs t)S(  
audited financial statement                        审计会计报表，已审计财务报表 I 2AQ G  
Auditing Guidelines (the～)                      审计规范指南 p@q20>^u  
auditing standards                             审计准则 2k=|p@V n~  
audit-oriented working paper                          (审计)业务类工作底稿 CLZj=J2  
authorisation                                     授权 G6{PrV#  
authorisation of transaction                       交易的授权 z-K};l9y  
availability                                         可获得性 QZ(O2!Mg  
B NG3:=  
balance                                      余额；差额；平衡 Uu+ibVM$  
balance sheet                                    资产负债表 SJ22
 
bank                                                 银行 b(mZ/2,B  
bank account                                    银行账户，银行户头 VJ'-"8tY&  
bank statement                                 银行对账单 6(?@B^S>2  
barter transaction                              易货交易，以物换物交易 0Y* "RbG  
basis of audit                                    审计依据 $#/8l58  
basis of preparation                                (会计报表的)编制基础 o$->| k  
book of account                               账目，账簿 A #SO}c  
borrowing                                         借款，贷款，借债 0=7Ud<  
branch                                              分支，分支机构，分店 d< XY"Y%  
brought forward                                (账户余额等的)承上年，承上期，承上页 >Giw\|:f(  
budget                                              预算 D`Vb3aNB=L  
building                                      建筑物；大楼 E)Qg^DHP/  
business conditions                                  业务情况，经营情况 =;n>#<  
business licence                               (企业等的)营业执照 ,0HID:&  
business relation                                业务关系 1Zk1!> ?  
`ba<eT':  

呵呵，学下，谢谢分享