[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
mi1^hl'2  
　　 h/2@4XKj  
审计词汇英汉对照 ,M:[GuXD<  
   I%($,kd}s  
A b|*+!v:I>T  
$ inKI  
RN}joKV  
ability to continue as a going concern               持续经营能力 "3'a.b akw  
acceptability                                     可接受性，可接受程度 hgbf"J6V8  
acceptable level of detection risk                     检查风险的可接受水平 o2;Eti  
acceptance of engagement                       接受委托  6@"E*-z$  
accepting the engagement for the first time              首次接受委托 0~P]Fw^w  
access to asset                                         对资产的接触 I_e7rE0`  
according to                                     根据，依据，依照 \T!,Z;zK  
account balance                                账户余额 )L7[;(gQ  
account for                                       对……进行会计处理，核算；解释 ^=a:{["@!  
accounting                                        会计，会计学 J@QOF+&  
accounting advisory serve                        会计咨询服务 l5]R*mR  
accounting firm                                 会计师事务所 WYP\J1sy  
accounting information                      会计信息，会计资料 (N/-b lto  
accounting period                             会计期间 N<<O(r  
accounting policies                                   会计政策 C,%Dp0  
accounting professional bodies                 会计职业组织，会计职业团体 tc{l?7P  
accounting records                                   会计记录 5s;@;V  
accounting responsibility                           会计责任
H=w6  
accounting service                             会计服务 VbTX;?  
accounting standards                                会计准则 ]1eZ<le`6  
Accounting Standards for Business Enterprises       企业会计准则 &gW<v\6,  
accounting system                             会计系统 @=2u;$.  
accounting treatment                                会计处理 mY[*Cj3WJ  
accuracy                                    准确性，精确性 wp'[AR
}  
additional audit procedures                      追加审计程序 rCsC}2O  
addressee                                         收件人，收信人 rP,|  
Administration of State-owned Assets  (the～)     国有资产管理局 =T#hd7O`V  
administrative laws and regulations                 行政法规 1]Cbi7  
adverse impact                                 不利影响，负面影响 `z.sWF|f!O  
adverse opinion                                反对意见 6)W8HX~+  
advisory group                                  咨询组，顾问组 >rSCf=  
agency fee                                        代理费，代理费用 j+S&5C/{  
aggregate                                          总计，合计为…… %Pl |3i  
alternation of document and record                 变造文件和记录 bK sEXS  
alternative audit procedures                      替代审计程序，备选审计程序 (/Jy9=~  
amend                                              修改，修订 5q'b M  
amortisation                                      摊销 p!)PbSw#  
analytical capacity                             分析能力 +>AVxV=A#  
analytical procedures                               分析性程序 tOte [~,  
annual financial statements                        年度会计报表，年度财务报表 Yakrsi/jV}  
appendix                                          附录，附表 w`r%_o-I  
applicable                                         适用的 TaaCl#g$?  
applicable laws and regulations                 适用的法规 MmU`i ,z  
application systems                                  应用系统 q2OF-.rE  
apply consistently                              一贯地执行，一贯地实施 mKyF<1,m  
appropriate                                       适当的，合适的； Fe+(+ S  
征用，挪用 st~l||  
appropriate authorization                          适当的授权 O_GHvLO=  
appropriateness of audit evidence                    审计证据的适当性 f`K#=_Kq7  
approval                                    批准，核准 B*E"yB\NV  
assertion                                    (会计报表上的)认定；确认 pAqPHD=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wDSwcNS  
asset                                                 资产，财产 b6H7>x
 
asset restructuring                             资产重组 [6 "5  
assignment of duties                                 职责的划分 N})vrB;1  
assistant                                     助理，助理人员 +?*.Emzl@  
associated company                                 联属公司，联营公司 {?++T 0  
association                                        联合，结合；协会，社团 1HqN`])l/j  
assumption                                       假设，假定 C-@M|K9A'  
at a given date                                         在某一特定时日 ;Jb%2?+=!  
attestation                                         鉴证，公证 .W$9nbly  
attestation service                             鉴证服务 #Ye0*`  
audit adjustment                                审计调整 b$p
Cp`/MT  
audit areas                                        审计领域 x RO9o3  
audit conclusion                                审计结论 wuxOFlrg  
audit effectiveness                             审计效果 T~SkFZ  
audit efficiency                                  审计效率 0LP0q9S:9  
audit engagement letter                      审计业务约定书 7
l09  
audit evidence                                          审计证据
+W$uHQq  
audit fee                                    审计费 ^vv1cft  
audit files                                          审计档案 53.jx38xS  
audit findings                                     审计中发现的事项 \d:Uq5d)0  
audit implementation stage                        审计实施阶段 0,):;OI  
audit mark                                        审计标识 tNOOaj9mw  
audit materiality                                 审计重要性 hOV5WO \  
audit method                                     审计方法 u-bgk(u  
audit objective                                         审计目标，审计目的 :/Z1$xS  
audit of financial statements                      会计报表审计，财务报表审计 
MSp)Jc  
audit opinion                                     审计意见 ACFE
M9 [=  
audit period                                      被审计期间，被审计年度 aI}htb{m`  
audit plan                                          审计计划 [H9<JdUZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 |mdf 
u=  
audit planning stage                                  审计计划阶段 >{A)d<  
audit procedure                                审计程序 J-azBi  
audit programme                               审计程序表，具体审计计划 - K"L6m|  
audit report                                       审计报告 @Jlsx0i}}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 KV'3\`v@LY  
audit report with a qualified opinion                 有保留意见的审计报告 {K|ds($ 5  
audit report with an adverse opinion                否定意见的审计报告 jROh3kq  
audit report with dual dates                      双重日期审计报告 G=CP17&h6  
audit reporting stage                                 审计报告阶段 Se\iMs  
audit responsibility                                   审计责任 jaVx9FR+  
audit results                                      审计结果 {A%&D^o)  
audit risk                                          审计风险 _j{)%%?r  
audit sampling                                          审计抽样 }dqOE-"I"n  
audit sampling techniques                         审计抽样方法，审计抽样技术 a^X% (@Sg  
audit strategies                                  审计策略 y1Wb/ d  
audit summary                                         审计总结，审计小结 V' i@N  
audit team                                         审计小组 VG$%Vs  
audit test                                    审计测试 EpCNp FQT<  
audit trail                                          审计轨迹 p]toDy-}  
audit work                                        审计工作 JE@3UXg
  
audit working paper                                 审计工作底稿 jxq89x  
audited financial statement                        审计会计报表，已审计财务报表 5-'Z.[ImB?  
Auditing Guidelines (the～)                      审计规范指南 *$JS}Pax  
auditing standards                             审计准则 V,\}|_GY  
audit-oriented working paper                          (审计)业务类工作底稿 OU^I/TU  
authorisation                                     授权 hu}uc&N)iE  
authorisation of transaction                       交易的授权 '^O
}`  
availability                                         可获得性 Lm0q/d2|\X  
B 7E?60^Tve  
balance                                      余额；差额；平衡 3.=o}!  
balance sheet                                    资产负债表 WS1Y maV  
bank                                                 银行 !HW?/-\,O  
bank account                                    银行账户，银行户头 AvuGAlP  
bank statement                                 银行对账单 f,3K;S-he:  
barter transaction                              易货交易，以物换物交易 a", 8N"'  
basis of audit                                    审计依据 l~@ -oE  
basis of preparation                                (会计报表的)编制基础 O\@0o|NM  
book of account                               账目，账簿 3cNr~`7  
borrowing                                         借款，贷款，借债 SpEu>9g&  
branch                                              分支，分支机构，分店 =~dX P  
brought forward                                (账户余额等的)承上年，承上期，承上页 YPw=iF]  
budget                                              预算 bQu@.'O!k  
building                                      建筑物；大楼 3 XUsw1,[  
business conditions                                  业务情况，经营情况 c.>Ops F  
business licence                               (企业等的)营业执照 ? fM_Y  
business relation                                业务关系 "Gq%^^*
 
Go~3L8 '  

呵呵，学下，谢谢分享