[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 FH -p!4+]  
　　 Gmgeve
 
审计词汇英汉对照 ;E2kT GT  
   (6#M9XL  
A B?TpBd  
vcOsq#UW  
M5rwoyn  
ability to continue as a going concern               持续经营能力 9 d] tjT  
acceptability                                     可接受性，可接受程度 1HXlHic  
acceptable level of detection risk                     检查风险的可接受水平 ^^Bm$9  
acceptance of engagement                       接受委托 j/`Up  
accepting the engagement for the first time              首次接受委托 [#zE. TW  
access to asset                                         对资产的接触 o~}1oN  
according to                                     根据，依据，依照 oYg/*k7EDX  
account balance                                账户余额 G*Ib^;$u  
account for                                       对……进行会计处理，核算；解释  toN  
accounting                                        会计，会计学 :>ZzP:QD  
accounting advisory serve                        会计咨询服务 (JvQ-H  
accounting firm                                 会计师事务所 0i
_  
accounting information                      会计信息，会计资料 t_Z _!Qy  
accounting period                             会计期间 CMKhS,,o  
accounting policies                                   会计政策 P[1m0!,B  
accounting professional bodies                 会计职业组织，会计职业团体 xrX?ZJ  
accounting records                                   会计记录 $Gd5wmb!  
accounting responsibility                           会计责任 <q1'Li)_R  
accounting service                             会计服务 ~e+0c'n\  
accounting standards                                会计准则 S^)WYF5  
Accounting Standards for Business Enterprises       企业会计准则 %,Q;<axzi  
accounting system                             会计系统 J(&Gmk9&  
accounting treatment                                会计处理 e7hO;=?b'  
accuracy                                    准确性，精确性 cC'^T6  
additional audit procedures                      追加审计程序 ?bn;{c;E  
addressee                                         收件人，收信人 ->Q`'@'|P  
Administration of State-owned Assets  (the～)     国有资产管理局 t0I>5#*WU  
administrative laws and regulations                 行政法规 @qpYDnJ:  
adverse impact                                 不利影响，负面影响 bA0uGLc  
adverse opinion                                反对意见 SkriX
\p  
advisory group                                  咨询组，顾问组 Y)5)s0}  
agency fee                                        代理费，代理费用 wFn@\3%l
`  
aggregate                                          总计，合计为…… ,?t}NZ Y&  
alternation of document and record                 变造文件和记录 T: dX4=z  
alternative audit procedures                      替代审计程序，备选审计程序 0K`ZX&K?W  
amend                                              修改，修订 hq]xmM?&  
amortisation                                      摊销 <?nB,U   
analytical capacity                             分析能力 olHH9R9:  
analytical procedures                               分析性程序 IMw
"eV  
annual financial statements                        年度会计报表，年度财务报表 L;4[ k;5  
appendix                                          附录，附表 EI%M Azj}  
applicable                                         适用的 KuU3DTS85Z  
applicable laws and regulations                 适用的法规 d~vTD| Et  
application systems                                  应用系统 nq),VPJi  
apply consistently                              一贯地执行，一贯地实施 2z[r@}3  
appropriate                                       适当的，合适的； BQ5_s,VM  
征用，挪用 Ny]'RS-  
appropriate authorization                          适当的授权 5>N6VeM  
appropriateness of audit evidence                    审计证据的适当性 )A"ZV[eOoQ  
approval                                    批准，核准 ntDRlX  
assertion                                    (会计报表上的)认定；确认 <!$dp9y.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $hyqYp"/;  
asset                                                 资产，财产 -qs(2^  
asset restructuring                             资产重组 r94j+$7  
assignment of duties                                 职责的划分 s+(l7xH$  
assistant                                     助理，助理人员 Zj:a-=  
associated company                                 联属公司，联营公司 QQ5
lW  
association                                        联合，结合；协会，社团 xYT#!K1*  
assumption                                       假设，假定 iLjuE)6-$  
at a given date                                         在某一特定时日 -B<O_*wOj  
attestation                                         鉴证，公证 Xs{:[vRW  
attestation service                             鉴证服务 `4$4bXrP'  
audit adjustment                                审计调整 7=$+k]U8  
audit areas                                        审计领域 *4r s  
audit conclusion                                审计结论 v@F|O8t:s  
audit effectiveness                             审计效果 YJ&lB&xH  
audit efficiency                                  审计效率 jc${.?m  
audit engagement letter                      审计业务约定书 N
8Rm})  
audit evidence                                          审计证据 RPz!UMQSD  
audit fee                                    审计费 T][-'0!  
audit files                                          审计档案 M"k3zK,  
audit findings                                     审计中发现的事项 CsJ)Z%4_  
audit implementation stage                        审计实施阶段 :;" aUHU'  
audit mark                                        审计标识 [K"U_b}w  
audit materiality                                 审计重要性 (#!(Q) ]  
audit method                                     审计方法 Z?!JV_K  
audit objective                                         审计目标，审计目的 _)HD4,`  
audit of financial statements                      会计报表审计，财务报表审计 ))%@@l[  
audit opinion                                     审计意见 x`};{o z;  
audit period                                      被审计期间，被审计年度 BfD,z  
audit plan                                          审计计划 /}h 71V!  
audit planning                                    编制审计计划，制定审计计划，审计计划 j AJ/  
audit planning stage                                  审计计划阶段 ^8o_Iz)r,  
audit procedure                                审计程序 pDLu+}@  
audit programme                               审计程序表，具体审计计划 p?J ~'  
audit report                                       审计报告
x.0k%H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %igFHh?  
audit report with a qualified opinion                 有保留意见的审计报告 6Tm Rc  
audit report with an adverse opinion                否定意见的审计报告 Ov0O# `  
audit report with dual dates                      双重日期审计报告 5Z4(J?n  
audit reporting stage                                 审计报告阶段 f:x9Y{Y  
audit responsibility                                   审计责任 CT$& zEIm  
audit results                                      审计结果 &=+cov(3  
audit risk                                          审计风险 >!HfH(is\  
audit sampling                                          审计抽样 iBGS
BSeL&  
audit sampling techniques                         审计抽样方法，审计抽样技术 }}4sh5z  
audit strategies                                  审计策略 yFPaWW  
audit summary                                         审计总结，审计小结 >?\v@  
audit team                                         审计小组 .IW_DM-  
audit test                                    审计测试 BR&Qw'O%  
audit trail                                          审计轨迹 yV 9]_k  
audit work                                        审计工作 yr/]x c$  
audit working paper                                 审计工作底稿 7yqSt)/U  
audited financial statement                        审计会计报表，已审计财务报表 cJ7{4YK_#/  
Auditing Guidelines (the～)                      审计规范指南 5
 WN`8?  
auditing standards                             审计准则 /pAm8vK  
audit-oriented working paper                          (审计)业务类工作底稿 :_{{PY0PK  
authorisation                                     授权 v&[X&Hu[  
authorisation of transaction                       交易的授权 1_33;gP  
availability                                         可获得性 c&| ' 3i+  
B H|rX$P  
balance                                      余额；差额；平衡 Dr8WV\4@  
balance sheet                                    资产负债表 T!^?d5uW#  
bank                                                 银行 %v`-uAy:  
bank account                                    银行账户，银行户头 IF36K^K  
bank statement                                 银行对账单 A4 A6F<  
barter transaction                              易货交易，以物换物交易 6oTbn{=UUq  
basis of audit                                    审计依据 &6,Yjs:T m  
basis of preparation                                (会计报表的)编制基础 3$96+A^M*  
book of account                               账目，账簿
D^N#E>,  
borrowing                                         借款，贷款，借债 ZuFVtW@  
branch                                              分支，分支机构，分店 &.+n L  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^.Ih,@N6  
budget                                              预算 ,E/Y@sajn+  
building                                      建筑物；大楼 6h0U  
business conditions                                  业务情况，经营情况 9QX
~aX  
business licence                               (企业等的)营业执照 y'0dl "Dy\  
business relation                                业务关系 M<#)D  
3gPD(r1g  

呵呵，学下，谢谢分享