[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 !6%mt}h  
　　 E}GSii%S  
审计词汇英汉对照 yUG5'<lX  
   D0P% .r"v  
A :Ry24X  
i@6 /#  
,ym;2
hJ  
ability to continue as a going concern               持续经营能力 u0e#iX  
acceptability                                     可接受性，可接受程度 vOS0E^  
acceptable level of detection risk                     检查风险的可接受水平 mc=*wr$  
acceptance of engagement                       接受委托 yKI.TR#  
accepting the engagement for the first time              首次接受委托 ,+RO 5n  
access to asset                                         对资产的接触 aFym&n\  
according to                                     根据，依据，依照 a8 1%M  
account balance                                账户余额 ]4yvTP3[Rm  
account for                                       对……进行会计处理，核算；解释 6b|`[t  
accounting                                        会计，会计学 l.juys8s  
accounting advisory serve                        会计咨询服务 "m3Y))a  
accounting firm                                 会计师事务所 a*hThr+$M  
accounting information                      会计信息，会计资料 bM-Rj1#Lo  
accounting period                             会计期间 ss<'g@R  
accounting policies                                   会计政策  \_E.%K  
accounting professional bodies                 会计职业组织，会计职业团体 >C[1@-]G%7  
accounting records                                   会计记录 w!RH*S  
accounting responsibility                           会计责任 DE ws+y-*  
accounting service                             会计服务 
Z]f2&  
accounting standards                                会计准则 8957$g  
Accounting Standards for Business Enterprises       企业会计准则 OpLSjr  
accounting system                             会计系统 <3}l8Z  
accounting treatment                                会计处理 m #QI*R XP  
accuracy                                    准确性，精确性 gxM8IQ  
additional audit procedures                      追加审计程序 6hK" k  
addressee                                         收件人，收信人 5XI*I(.%/  
Administration of State-owned Assets  (the～)     国有资产管理局 B6\VxSX4{  
administrative laws and regulations                 行政法规 PNgMLQI 6  
adverse impact                                 不利影响，负面影响 %ZyPK,("  
adverse opinion                                反对意见 J36@Pf]h  
advisory group                                  咨询组，顾问组 17)M.(qmuP  
agency fee                                        代理费，代理费用 yXx62J  
aggregate                                          总计，合计为…… 4d G-  
alternation of document and record                 变造文件和记录 xUi!|c  
alternative audit procedures                      替代审计程序，备选审计程序 %}XMhWn{  
amend                                              修改，修订 o$VH,2 QF  
amortisation                                      摊销 {Ch"zuPX  
analytical capacity                             分析能力 *hs<Ez.cC  
analytical procedures                               分析性程序 X&.$/xaT  
annual financial statements                        年度会计报表，年度财务报表 W;dzLgc  
appendix                                          附录，附表 tq[",&K  
applicable                                         适用的 :s '"u]  
applicable laws and regulations                 适用的法规 KHz8 38C]  
application systems                                  应用系统 kZ-~ ;fBe  
apply consistently                              一贯地执行，一贯地实施 sFCs_u1tNN  
appropriate                                       适当的，合适的； :TYzzl43  
征用，挪用 H)T# R?  
appropriate authorization                          适当的授权 ysJhP .  
appropriateness of audit evidence                    审计证据的适当性 Q EGanpz  
approval                                    批准，核准 L_ qv<iM$  
assertion                                    (会计报表上的)认定；确认 D.R|HqZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ioa_AG6B
 
asset                                                 资产，财产 Nv Hy '
 
asset restructuring                             资产重组 GdeR#%z  
assignment of duties                                 职责的划分 "rDzrz  
assistant                                     助理，助理人员 rI66frbj  
associated company                                 联属公司，联营公司 |ezO@  
association                                        联合，结合；协会，社团 A;j$rGx  
assumption                                       假设，假定 S%s|P=u  
at a given date                                         在某一特定时日 D3AtYt  
attestation                                         鉴证，公证 VE"0VB.  
attestation service                             鉴证服务 ~uZLe\>K  
audit adjustment                                审计调整 %%,hR'+|  
audit areas                                        审计领域 m *bKy;'8  
audit conclusion                                审计结论 27YLg c  
audit effectiveness                             审计效果 ID).*@(I"  
audit efficiency                                  审计效率 y#Za|nt  
audit engagement letter                      审计业务约定书 e9hVX[uq  
audit evidence                                          审计证据 QRZTT q
G  
audit fee                                    审计费 vQTQS[
R=z  
audit files                                          审计档案 O{cGk: y  
audit findings                                     审计中发现的事项 M= q~EMH  
audit implementation stage                        审计实施阶段 0CVsDVA  
audit mark                                        审计标识 k#:@fH4{PA  
audit materiality                                 审计重要性 0e
:QuV2X  
audit method                                     审计方法 ]7R&m)1
6  
audit objective                                         审计目标，审计目的 {L-aXe{  
audit of financial statements                      会计报表审计，财务报表审计 v6DxxE2n  
audit opinion                                     审计意见 . I&)MZ>n  
audit period                                      被审计期间，被审计年度 ic{.#R.BY  
audit plan                                          审计计划 %f> |fs  
audit planning                                    编制审计计划，制定审计计划，审计计划 Rw ao5l=x  
audit planning stage                                  审计计划阶段 'oHOFH9:{b  
audit procedure                                审计程序 -2jBs-z  
audit programme                               审计程序表，具体审计计划 Wh'_slDH+  
audit report                                       审计报告 qfP"UAc{ /  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x [{q&N!"`  
audit report with a qualified opinion                 有保留意见的审计报告 E%2!C/+B  
audit report with an adverse opinion                否定意见的审计报告 oB{}-[G  
audit report with dual dates                      双重日期审计报告 vPl6Dasr  
audit reporting stage                                 审计报告阶段 *CPB5s  
audit responsibility                                   审计责任 ZaUcP6[h  
audit results                                      审计结果 =y-!k)t  
audit risk                                          审计风险 K'{W9~9Lq  
audit sampling                                          审计抽样 sRe#{EuJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 peTO-x^a-  
audit strategies                                  审计策略 y%IG:kZ,  
audit summary                                         审计总结，审计小结 ;/)Mcx]n  
audit team                                         审计小组 8NAWA3^B  
audit test                                    审计测试 ?;r8SowZ7  
audit trail                                          审计轨迹 c2\rjK  
audit work                                        审计工作 rPo\Dz  
audit working paper                                 审计工作底稿 H?=pWB  
audited financial statement                        审计会计报表，已审计财务报表 w[,?-Xm  
Auditing Guidelines (the～)                      审计规范指南 gGI#QPT`X  
auditing standards                             审计准则 ;*)fO?TG)  
audit-oriented working paper                          (审计)业务类工作底稿 kP}hUrDX5  
authorisation                                     授权 WDoKbTv  
authorisation of transaction                       交易的授权 7S dV%"  
availability                                         可获得性 uku}Mr"p  
B Ah"'hFY  
balance                                      余额；差额；平衡 /50g3?X,  
balance sheet                                    资产负债表 DQ n`@  
bank                                                 银行 !}L~@[v,uL  
bank account                                    银行账户，银行户头 ].k+Nzf_  
bank statement                                 银行对账单 MKVfy:g%So  
barter transaction                              易货交易，以物换物交易 ni"$[8U  
basis of audit                                    审计依据 e$ XY\{  
basis of preparation                                (会计报表的)编制基础 /+x#V!zM  
book of account                               账目，账簿 [B"dH-r7  
borrowing                                         借款，贷款，借债 _[$T29:8\]  
branch                                              分支，分支机构，分店 %EJ\|@N:  
brought forward                                (账户余额等的)承上年，承上期，承上页 ElEv(> G*  
budget                                              预算 k"q!|+&Fs  
building                                      建筑物；大楼 HvqF@/xh  
business conditions                                  业务情况，经营情况 9k=U0]!ch  
business licence                               (企业等的)营业执照 I+Ncmg )>  
business relation                                业务关系 >op:0on]}  
J0ZxhxX35  

呵呵，学下，谢谢分享