[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 #5o(h+w)  
　　 UH"%N) [  
审计词汇英汉对照 88wa7i*  
   U9MxI%tb  
A YNsJZnGr8#  
j3E7zRm] \  
4ID5q~  
ability to continue as a going concern               持续经营能力 _u QOHwn  
acceptability                                     可接受性，可接受程度 WX3-\Y5E  
acceptable level of detection risk                     检查风险的可接受水平 tf`^v6m%]  
acceptance of engagement                       接受委托 28d'7El$  
accepting the engagement for the first time              首次接受委托 9V*qQS5<p  
access to asset                                         对资产的接触 ,.FxIl]  
according to                                     根据，依据，依照 xMG~N`r  
account balance                                账户余额 FJ)$f?=Qd  
account for                                       对……进行会计处理，核算；解释 |Ds1  
accounting                                        会计，会计学 B \2SH%\  
accounting advisory serve                        会计咨询服务 #!+:!_45  
accounting firm                                 会计师事务所 {;6`_-As%  
accounting information                      会计信息，会计资料  H6/$d  
accounting period                             会计期间 T1=fNF  
accounting policies                                   会计政策 s
?L  
accounting professional bodies                 会计职业组织，会计职业团体 sD#.Oq4&]y  
accounting records                                   会计记录 /h|#J  
accounting responsibility                           会计责任 ^s"R$?;h  
accounting service                             会计服务 ji0@P'^;  
accounting standards                                会计准则 /f;~X"!  
Accounting Standards for Business Enterprises       企业会计准则 I9ep`X6Y  
accounting system                             会计系统 #?:lb1  
accounting treatment                                会计处理 k@W1-D?  
accuracy                                    准确性，精确性 O6^]=/wd  
additional audit procedures                      追加审计程序 BLD gt~h#  
addressee                                         收件人，收信人 9p(.A$  
Administration of State-owned Assets  (the～)     国有资产管理局 7J<5f)  
administrative laws and regulations                 行政法规 JIq=* '  
adverse impact                                 不利影响，负面影响 P+/e2Y  
adverse opinion                                反对意见 o!A+&{  
advisory group                                  咨询组，顾问组 ;u)I\3`*!  
agency fee                                        代理费，代理费用 yD}B%\45  
aggregate                                          总计，合计为…… s!$7(Q86R  
alternation of document and record                 变造文件和记录 zy }$i?  
alternative audit procedures                      替代审计程序，备选审计程序 ^k9I(f^c-_  
amend                                              修改，修订 {3aua:q  
amortisation                                      摊销 YNi.SXH  
analytical capacity                             分析能力 5$C-9  
analytical procedures                               分析性程序 +52{-a,>  
annual financial statements                        年度会计报表，年度财务报表 oNF6<A(@$  
appendix                                          附录，附表 Ig>(m49d  
applicable                                         适用的 }*]-jWt1J\  
applicable laws and regulations                 适用的法规 1iF1GkLEq  
application systems                                  应用系统 6T`i/".  
apply consistently                              一贯地执行，一贯地实施 c{w2Gt!  
appropriate                                       适当的，合适的； ]~siaiN[  
征用，挪用 EXqE~afm2  
appropriate authorization                          适当的授权 3(80:@|  
appropriateness of audit evidence                    审计证据的适当性 )lDD\J7  
approval                                    批准，核准 u]UOSfn  
assertion                                    (会计报表上的)认定；确认 7-fb.V9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X=&KayD  
asset                                                 资产，财产 13x p_j  
asset restructuring                             资产重组 --BW 9]FW  
assignment of duties                                 职责的划分 '6%2.[o  
assistant                                     助理，助理人员 ?4T-@~~*`=  
associated company                                 联属公司，联营公司 CRy|kkT  
association                                        联合，结合；协会，社团 R0*|Lo$6  
assumption                                       假设，假定 ab?aQ*$+  
at a given date                                         在某一特定时日 d8P^lv*rQW  
attestation                                         鉴证，公证 4^o^F-k'  
attestation service                             鉴证服务 6 (-N FnT  
audit adjustment                                审计调整 +v:SM9  
audit areas                                        审计领域 >i?oC^QM  
audit conclusion                                审计结论 [(7S.5I  
audit effectiveness                             审计效果 Wmv#:U  
audit efficiency                                  审计效率 mQ"-,mMI  
audit engagement letter                      审计业务约定书 :gFx{*xN/9  
audit evidence                                          审计证据 ~((O8@ }J  
audit fee                                    审计费 S{T >}'y  
audit files                                          审计档案 \YrUe1  
audit findings                                     审计中发现的事项 $6R-5oQ  
audit implementation stage                        审计实施阶段 ,Ma^&ypH  
audit mark                                        审计标识 +9sQZB# (  
audit materiality                                 审计重要性 X|]AT9W  
audit method                                     审计方法 O5BYD=7  
audit objective                                         审计目标，审计目的 ;#< 0<  
audit of financial statements                      会计报表审计，财务报表审计 MkXmA`cP  
audit opinion                                     审计意见 SQ+Gvq%Q]  
audit period                                      被审计期间，被审计年度 ysnx3(+|  
audit plan                                          审计计划 !0<,@v"  
audit planning                                    编制审计计划，制定审计计划，审计计划 +]{G@pn  
audit planning stage                                  审计计划阶段 <t!W5q  
audit procedure                                审计程序 EQSQFRk;  
audit programme                               审计程序表，具体审计计划 ;L ^o*`  
audit report                                       审计报告 k)TpnH! "  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~WF\  
audit report with a qualified opinion                 有保留意见的审计报告 ]JQ ULE)  
audit report with an adverse opinion                否定意见的审计报告 /&JT~M  
audit report with dual dates                      双重日期审计报告 6[AL|d DK  
audit reporting stage                                 审计报告阶段 /Z}}(6T  
audit responsibility                                   审计责任 t\O16O7S  
audit results                                      审计结果 Bdpy:'fJn  
audit risk                                          审计风险 <<O$ G7c  
audit sampling                                          审计抽样 xxQ;xI0+]  
audit sampling techniques                         审计抽样方法，审计抽样技术 AbW6x  
audit strategies                                  审计策略 ~6md !o%i  
audit summary                                         审计总结，审计小结 o.`5D%}i  
audit team                                         审计小组 |-~Y#
]  
audit test                                    审计测试 * kh tJ]=  
audit trail                                          审计轨迹 ]A_`0"m.U  
audit work                                        审计工作 w5 Li&m  
audit working paper                                 审计工作底稿 0#gK6o!  
audited financial statement                        审计会计报表，已审计财务报表 \cM2k-  
Auditing Guidelines (the～)                      审计规范指南 SUK?z!f<i  
auditing standards                             审计准则 {?7Uj  
audit-oriented working paper                          (审计)业务类工作底稿 _+3::j~;m  
authorisation                                     授权 _7y[B&g[r  
authorisation of transaction                       交易的授权 %iqD5x$OA  
availability                                         可获得性 86a\+Kz%%L  
B E ' uZA  
balance                                      余额；差额；平衡 W\V.r$? v  
balance sheet                                    资产负债表 *|HY>U.  
bank                                                 银行 ChQxa  
bank account                                    银行账户，银行户头 )D%~`,#pQ  
bank statement                                 银行对账单 |u p  
barter transaction                              易货交易，以物换物交易 bpa?C  
basis of audit                                    审计依据 3=V&K-  
basis of preparation                                (会计报表的)编制基础 ql ~J8G9  
book of account                               账目，账簿 %J-GKpo/S  
borrowing                                         借款，贷款，借债 1G`Pmh@  
branch                                              分支，分支机构，分店 tfWS)y7  
brought forward                                (账户余额等的)承上年，承上期，承上页 dlnX_+((KC  
budget                                              预算 b|(:[nB  
building                                      建筑物；大楼 "d}Gp9+$VY  
business conditions                                  业务情况，经营情况 ]hV*r@d  
business licence                               (企业等的)营业执照 jSaU?ac  
business relation                                业务关系 RT8 ?7xFc  
bcz:q/f}@  

呵呵，学下，谢谢分享