[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 |VC|@ Q  
　　 =e\E{K'f@  
审计词汇英汉对照 6,Aj5jG  
   3O %u?  
A G.Z4h/1<  
^\|Hz\"*  

|S0]qt?  
ability to continue as a going concern               持续经营能力 E(t:F^z&D  
acceptability                                     可接受性，可接受程度 .FV wZ:d  
acceptable level of detection risk                     检查风险的可接受水平 |Uf[x[  
acceptance of engagement                       接受委托 08*O|Ym,  
accepting the engagement for the first time              首次接受委托 }M_Yn0(3  
access to asset                                         对资产的接触 ::'DWD1  
according to                                     根据，依据，依照 2@!Ou$W  
account balance                                账户余额 A\Ax5eeL  
account for                                       对……进行会计处理，核算；解释 o0SQJ1.a$  
accounting                                        会计，会计学 St9+/Md=jQ  
accounting advisory serve                        会计咨询服务 u~ %xU~v  
accounting firm                                 会计师事务所 jGV+ ~a  
accounting information                      会计信息，会计资料 8Ter]0M&  
accounting period                             会计期间 ]*fiLYe9  
accounting policies                                   会计政策 #s"|8#  
accounting professional bodies                 会计职业组织，会计职业团体 f+A!w 8E  
accounting records                                   会计记录 d:|(l^]{r  
accounting responsibility                           会计责任 bD*z"e  
accounting service                             会计服务 SU.9;I !  
accounting standards                                会计准则 e* 2ay1c  
Accounting Standards for Business Enterprises       企业会计准则 ,V$PV,G  
accounting system                             会计系统 "v%|&@  
accounting treatment                                会计处理 _ 4!SO5T  
accuracy                                    准确性，精确性 -v]vm3Na  
additional audit procedures                      追加审计程序 <<Zt.!hS  
addressee                                         收件人，收信人 -s]  
Administration of State-owned Assets  (the～)     国有资产管理局 <|qh5Scp  
administrative laws and regulations                 行政法规 :i{$p00 G  
adverse impact                                 不利影响，负面影响 e -@=QI^,  
adverse opinion                                反对意见 >$^v@jf  
advisory group                                  咨询组，顾问组 ' pnkm0=`  
agency fee                                        代理费，代理费用 Ndb_|  
aggregate                                          总计，合计为…… {3V%  
alternation of document and record                 变造文件和记录 qRV5qN2{XY  
alternative audit procedures                      替代审计程序，备选审计程序 1w30Vj2<  
amend                                              修改，修订 8[2.HM$Y  
amortisation                                      摊销 c5KJ_Nfi  
analytical capacity                             分析能力 4JOw@/nE  
analytical procedures                               分析性程序 D4';QCwo  
annual financial statements                        年度会计报表，年度财务报表 A'jw;{8NpF  
appendix                                          附录，附表 FrPpRe%!  
applicable                                         适用的 B Q)1)8r  
applicable laws and regulations                 适用的法规 K@0gBgN  
application systems                                  应用系统 .JkcCEe{G  
apply consistently                              一贯地执行，一贯地实施 S`N_},  
appropriate                                       适当的，合适的； RU r0K#]  
征用，挪用 K9-?7X  
appropriate authorization                          适当的授权 +y}4^3Vx^  
appropriateness of audit evidence                    审计证据的适当性 BK+(Uf;g  
approval                                    批准，核准 fi/[(RBG  
assertion                                    (会计报表上的)认定；确认 sg=mkkD!g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T(n<@Ac]V  
asset                                                 资产，财产 *{/L7])gm  
asset restructuring                             资产重组 ZD)pdNX  
assignment of duties                                 职责的划分 x{Gdr51%  
assistant                                     助理，助理人员 NZj_7j|o9  
associated company                                 联属公司，联营公司 ^+v6?%m  
association                                        联合，结合；协会，社团 fJjtrvNy)  
assumption                                       假设，假定 83^| a5  
at a given date                                         在某一特定时日 >_ )~
"Ra  
attestation                                         鉴证，公证 pON
BF3H8  
attestation service                             鉴证服务 tks3xS  
audit adjustment                                审计调整 ]GSs{'UhB  
audit areas                                        审计领域 s:4<wmu4=  
audit conclusion                                审计结论 =|@%5&.P  
audit effectiveness                             审计效果 g{]C@,W  
audit efficiency                                  审计效率 O@n1E'S/  
audit engagement letter                      审计业务约定书 y)5U*\b  
audit evidence                                          审计证据 |fQl0hL  
audit fee                                    审计费 q;XO1Se  
audit files                                          审计档案 aa:97w~s0  
audit findings                                     审计中发现的事项 d|nJp-%V  
audit implementation stage                        审计实施阶段 !W^b:qjJ  
audit mark                                        审计标识 .:<-E%  
audit materiality                                 审计重要性 <Z8I#IPl  
audit method                                     审计方法 9}\{0;9  
audit objective                                         审计目标，审计目的 `2 vv8cg^  
audit of financial statements                      会计报表审计，财务报表审计 n'dxa<F2|  
audit opinion                                     审计意见 M-  f)\`I  
audit period                                      被审计期间，被审计年度 >:2Br(S  
audit plan                                          审计计划 *2$I, ~(P  
audit planning                                    编制审计计划，制定审计计划，审计计划 )$h<9
e  
audit planning stage                                  审计计划阶段 P^1+;dL,D  
audit procedure                                审计程序 C2 ~ t  
audit programme                               审计程序表，具体审计计划 h^u 9W7.  
audit report                                       审计报告 f1Ak0s,zrc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FIB 9W@oao  
audit report with a qualified opinion                 有保留意见的审计报告 %*>ee[^L ,  
audit report with an adverse opinion                否定意见的审计报告 O{sb{kk  
audit report with dual dates                      双重日期审计报告 c4T8eTKU  
audit reporting stage                                 审计报告阶段 ~"oxytJ  
audit responsibility                                   审计责任 SBj9sFZ  
audit results                                      审计结果 xz@/^Cj  
audit risk                                          审计风险 =bVaB<!  
audit sampling                                          审计抽样 c<'Pt4LY  
audit sampling techniques                         审计抽样方法，审计抽样技术 G= [=[o\  
audit strategies                                  审计策略 ;:w?&4  
audit summary                                         审计总结，审计小结 {"cS:u  
audit team                                         审计小组 kF09t5Lr  
audit test                                    审计测试 Rf&~7h'+  
audit trail                                          审计轨迹 [Rqv49n*V  
audit work                                        审计工作 B& tU~  
audit working paper                                 审计工作底稿 0a#2Lo  
audited financial statement                        审计会计报表，已审计财务报表 LD'eq\vO  
Auditing Guidelines (the～)                      审计规范指南 ;au-NY  
auditing standards                             审计准则 kW'xuZ&  
audit-oriented working paper                          (审计)业务类工作底稿 qqm7p ,j  
authorisation                                     授权 mP1EWh|  
authorisation of transaction                       交易的授权 E(5'vr0  
availability                                         可获得性 rA/jNX@S  
B i.0} d5Y  
balance                                      余额；差额；平衡 zi^T?<t  
balance sheet                                    资产负债表 
)czuJ5  
bank                                                 银行 1>JUI5 {  
bank account                                    银行账户，银行户头 LK "47  
bank statement                                 银行对账单 Ab]`*h\U  
barter transaction                              易货交易，以物换物交易 XJ3 5Z+M  
basis of audit                                    审计依据 D6 2xC5  
basis of preparation                                (会计报表的)编制基础 W!$aK)]4u  
book of account                               账目，账簿 QzjLKjl7p4  
borrowing                                         借款，贷款，借债 g3p*OYf  
branch                                              分支，分支机构，分店 <i~MBy. (  
brought forward                                (账户余额等的)承上年，承上期，承上页 4X0k1Fw)Y  
budget                                              预算 w8|38m  
building                                      建筑物；大楼 ~w<u!  
business conditions                                  业务情况，经营情况 B2QC#R  
business licence                               (企业等的)营业执照 tgu}^TfKkg  
business relation                                业务关系 KL2#Bm_  
B&l5yI b  

呵呵，学下，谢谢分享