[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 mx5#K\  
　　 6/6{69tnr  
审计词汇英汉对照 Zm*qV!  
   V{UY_ e8W  
A 'P)c'uqd#  
mgMa)yc!dp  
A DVUx}  
ability to continue as a going concern               持续经营能力 !<>*|a  
acceptability                                     可接受性，可接受程度 {5]c\_.  
acceptable level of detection risk                     检查风险的可接受水平 qe'RvBz  
acceptance of engagement                       接受委托 uHq;z{ 2GI  
accepting the engagement for the first time              首次接受委托 {mUt|m7!  
access to asset                                         对资产的接触 ]=ADX}  
according to                                     根据，依据，依照 W*B=j[w  
account balance                                账户余额 $,zW0</P*l  
account for                                       对……进行会计处理，核算；解释 JOH\K0=e  
accounting                                        会计，会计学 0D Lw  
accounting advisory serve                        会计咨询服务 %n6NVi_[  
accounting firm                                 会计师事务所 !e:_$$j  
accounting information                      会计信息，会计资料  +;-Z U  
accounting period                             会计期间 0n}v"61q  
accounting policies                                   会计政策 lffw "  
accounting professional bodies                 会计职业组织，会计职业团体 /cT6X]o8  
accounting records                                   会计记录 ?dPr HSy  
accounting responsibility                           会计责任 Xdf4%/Op  
accounting service                             会计服务 -^3uQa<zN^  
accounting standards                                会计准则 ,^RZ1tLz  
Accounting Standards for Business Enterprises       企业会计准则 q@g#DP+C  
accounting system                             会计系统 OG9 '[o`8  
accounting treatment                                会计处理  0SQrz$y  
accuracy                                    准确性，精确性 udXzsY9Ng  
additional audit procedures                      追加审计程序 >#)%/Ti}DU  
addressee                                         收件人，收信人 %o5'M^U  
Administration of State-owned Assets  (the～)     国有资产管理局 6_:I~TTX  
administrative laws and regulations                 行政法规 _PcF/Gyk  
adverse impact                                 不利影响，负面影响 1R ;@v3   
adverse opinion                                反对意见 3"juj'  
advisory group                                  咨询组，顾问组 70'gVCb  
agency fee                                        代理费，代理费用 a@J/[$5  
aggregate                                          总计，合计为…… yj =OR|v  
alternation of document and record                 变造文件和记录 UVXSW*$  
alternative audit procedures                      替代审计程序，备选审计程序 IEfYg(c0U  
amend                                              修改，修订 9c
%CCZ  
amortisation                                      摊销 A{e>7Z72  
analytical capacity                             分析能力 Zl>d B
c%  
analytical procedures                               分析性程序 ,Js-'vX  
annual financial statements                        年度会计报表，年度财务报表 Q :.i[  
appendix                                          附录，附表 bY oBJ #UX  
applicable                                         适用的 #uF`|M$u  
applicable laws and regulations                 适用的法规 s/.P/g%tA>  
application systems                                  应用系统 c/igw+L
()  
apply consistently                              一贯地执行，一贯地实施 li,rPUCt  
appropriate                                       适当的，合适的； @+l=R|  
征用，挪用 jZC[_p;  
appropriate authorization                          适当的授权 ANNVE},  
appropriateness of audit evidence                    审计证据的适当性 I$MlIz$l v  
approval                                    批准，核准 ^Ua6.RH8  
assertion                                    (会计报表上的)认定；确认 .cHkh^EDY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q6wa-Y,  
asset                                                 资产，财产 @%G?Nht]o  
asset restructuring                             资产重组 `a!9_%|8  
assignment of duties                                 职责的划分 M
B7*AA;  
assistant                                     助理，助理人员 +g kJrw  
associated company                                 联属公司，联营公司 5\= y9Z- x  
association                                        联合，结合；协会，社团 $8xb|S[  
assumption                                       假设，假定 jJ-C\ v  
at a given date                                         在某一特定时日 7BL)FJ]UR]  
attestation                                         鉴证，公证 iEZ+Z non  
attestation service                             鉴证服务 T2/:C7zL  
audit adjustment                                审计调整 #
UhH  
audit areas                                        审计领域 %<x!mE x  
audit conclusion                                审计结论 -jy0Kl/p  
audit effectiveness                             审计效果 ,wM4X']HR  
audit efficiency                                  审计效率 Sb> &m  
audit engagement letter                      审计业务约定书 r~ 2hTie  
audit evidence                                          审计证据 :vX%0|  
audit fee                                    审计费 co3\1[q"b  
audit files                                          审计档案 s5rD+g]E`  
audit findings                                     审计中发现的事项 &^#u=w?^x  
audit implementation stage                        审计实施阶段 _Z!@#y@j  
audit mark                                        审计标识 ^!d0abA  
audit materiality                                 审计重要性 G<Eb~].1'  
audit method                                     审计方法 WubV?NX;EF  
audit objective                                         审计目标，审计目的 ~D>pu%F  
audit of financial statements                      会计报表审计，财务报表审计 n=bdV(?4  
audit opinion                                     审计意见 {?5iK1|}K  
audit period                                      被审计期间，被审计年度 *m^\&  
audit plan                                          审计计划 k}
Q<#   
audit planning                                    编制审计计划，制定审计计划，审计计划 PCHspe9!y  
audit planning stage                                  审计计划阶段 jeJgDAUv  
audit procedure                                审计程序 v&'#Gg  
audit programme                               审计程序表，具体审计计划 [!yA#{xl,  
audit report                                       审计报告 YcX\t6VK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P!E2.K,  
audit report with a qualified opinion                 有保留意见的审计报告 9aY8` B  
audit report with an adverse opinion                否定意见的审计报告 (/N&_r4x  
audit report with dual dates                      双重日期审计报告 J-Tiw l  
audit reporting stage                                 审计报告阶段 e1LIk1`p  
audit responsibility                                   审计责任 L/r_MtN  
audit results                                      审计结果 fO&`A:JY  
audit risk                                          审计风险 Pv/v=s>X  
audit sampling                                          审计抽样 w$6Z}M1d  
audit sampling techniques                         审计抽样方法，审计抽样技术 )?UoF&c
/  
audit strategies                                  审计策略 Wz s=BNm9  
audit summary                                         审计总结，审计小结 &v0-$  
audit team                                         审计小组 .= ?*Wp  
audit test                                    审计测试 4minzrKM\  
audit trail                                          审计轨迹 8Z
VQM7O  
audit work                                        审计工作 n)98NSVDbT  
audit working paper                                 审计工作底稿 - ~|Gwr"  
audited financial statement                        审计会计报表，已审计财务报表 +IWH7qRtp  
Auditing Guidelines (the～)                      审计规范指南 DkEv1]6JI_  
auditing standards                             审计准则 U`i5B;k}-  
audit-oriented working paper                          (审计)业务类工作底稿 y'`/^>.  
authorisation                                     授权 Q`<{cFsU  
authorisation of transaction                       交易的授权 UGI<
V!  
availability                                         可获得性 {]<c6*gQ  
B NBY|U{.g  
balance                                      余额；差额；平衡 ur\6~'l4  
balance sheet                                    资产负债表 nYjrEy)Q  
bank                                                 银行 8ROKfPj;z  
bank account                                    银行账户，银行户头 Ze eV-  
bank statement                                 银行对账单 .{h"0<x  
barter transaction                              易货交易，以物换物交易 <[cpaZT,  
basis of audit                                    审计依据 14B',]`  
basis of preparation                                (会计报表的)编制基础 o+A1-&qhN  
book of account                               账目，账簿 kFWwz^x  
borrowing                                         借款，贷款，借债 eMC^ORdY  
branch                                              分支，分支机构，分店 31a,i2Q4  
brought forward                                (账户余额等的)承上年，承上期，承上页  7TMq#Pb  
budget                                              预算 p35=CX`T.  
building                                      建筑物；大楼 w3(|A> s3  
business conditions                                  业务情况，经营情况 Oh*~+/u}q  
business licence                               (企业等的)营业执照 _TOWqV^  
business relation                                业务关系 bGH#s {'5  
,G

t!nm_  

呵呵，学下，谢谢分享