[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 vaL P_V  
　　 lA`qB1x  
审计词汇英汉对照 =$y;0]7Lwi  
   Q@uWh:  
A o)GesgxFa5  
C/4r3A/u  
h[;DRD!Z  
ability to continue as a going concern               持续经营能力 {
"2Hv;x  
acceptability                                     可接受性，可接受程度 <TTBIXV  
acceptable level of detection risk                     检查风险的可接受水平 r>}z|I'  
acceptance of engagement                       接受委托 h$#PboLd  
accepting the engagement for the first time              首次接受委托 82 dmlPwJC  
access to asset                                         对资产的接触 ?OPuv5!pI  
according to                                     根据，依据，依照 !+z&] S3s  
account balance                                账户余额 ;Y,zlq2  
account for                                       对……进行会计处理，核算；解释 'h@&rr@5  
accounting                                        会计，会计学 3 Q~0b+k  
accounting advisory serve                        会计咨询服务 2tg07  
accounting firm                                 会计师事务所 1#*^+A E  
accounting information                      会计信息，会计资料 _F(Np\%_  
accounting period                             会计期间 WL|<xNL  
accounting policies                                   会计政策 ]T{v~]7:{  
accounting professional bodies                 会计职业组织，会计职业团体 k8!:`jG  
accounting records                                   会计记录 53$;ZO3  
accounting responsibility                           会计责任 iL!4r]~H  
accounting service                             会计服务 Vry*=X&Q  
accounting standards                                会计准则 njaKU?6%d2  
Accounting Standards for Business Enterprises       企业会计准则 +4p=a [  
accounting system                             会计系统 KG 4zjQf  
accounting treatment                                会计处理 +^jm _+  
accuracy                                    准确性，精确性 CED[\n  
additional audit procedures                      追加审计程序 ]4 r&Q4d>O  
addressee                                         收件人，收信人 ;<*USS6X  
Administration of State-owned Assets  (the～)     国有资产管理局 6XHM`S  
administrative laws and regulations                 行政法规 3Z N\F  
adverse impact                                 不利影响，负面影响 AiL80W^=d)  
adverse opinion                                反对意见 ;Ea8>  
advisory group                                  咨询组，顾问组 ArjRoXDE  
agency fee                                        代理费，代理费用 a*t @k*d_  
aggregate                                          总计，合计为…… V(XZ7<& {  
alternation of document and record                 变造文件和记录 Xy./1`X  
alternative audit procedures                      替代审计程序，备选审计程序 yVQW|D0,j  
amend                                              修改，修订 >5E1y!  
amortisation                                      摊销 H )>3c 1  
analytical capacity                             分析能力 t>OEzUd9  
analytical procedures                               分析性程序 3}8L!2_p  
annual financial statements                        年度会计报表，年度财务报表 @FZ_[CYg  
appendix                                          附录，附表 #|3,DZ|)F  
applicable                                         适用的 bPif"dhHe  
applicable laws and regulations                 适用的法规 /MMnW$)  
application systems                                  应用系统 |26[=_[q  
apply consistently                              一贯地执行，一贯地实施 ?~IdPSY  
appropriate                                       适当的，合适的； orYZ<,u  
征用，挪用 8_ascvs5  
appropriate authorization                          适当的授权 9KB}?~Nx4  
appropriateness of audit evidence                    审计证据的适当性 5wdKu,nq  
approval                                    批准，核准 Y DW^N]G  
assertion                                    (会计报表上的)认定；确认 >|`1aCg,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Sb?Ua*(L:  
asset                                                 资产，财产 h6IO;:P)  
asset restructuring                             资产重组 ji\&?%(B  
assignment of duties                                 职责的划分 E!.&y4  
assistant                                     助理，助理人员 %"=GQ3u[  
associated company                                 联属公司，联营公司 0~+*$W  
association                                        联合，结合；协会，社团 LitdO>%#2  
assumption                                       假设，假定 "LH!Trl@k  
at a given date                                         在某一特定时日 R^=v&c{@  
attestation                                         鉴证，公证 #z70:-`.[M  
attestation service                             鉴证服务 yye5GVY$  
audit adjustment                                审计调整 2#00< t\  
audit areas                                        审计领域 =}@1Z~  
audit conclusion                                审计结论 DUH DFG  
audit effectiveness                             审计效果 KX3A|
  
audit efficiency                                  审计效率 v,8Q9<=O  
audit engagement letter                      审计业务约定书 kma>'P`G  
audit evidence                                          审计证据 QhLgFu  
audit fee                                    审计费 c10$5V&@  
audit files                                          审计档案 @ULWVS#t2  
audit findings                                     审计中发现的事项 yTn<5T[H  
audit implementation stage                        审计实施阶段 xG(iSuz  
audit mark                                        审计标识 ^fyue~9u  
audit materiality                                 审计重要性 :>o0zG[;f  
audit method                                     审计方法 o2hk!#5[4  
audit objective                                         审计目标，审计目的 3IjsV5a  
audit of financial statements                      会计报表审计，财务报表审计 _~D#?cFY6  
audit opinion                                     审计意见 :bi(mX7t  
audit period                                      被审计期间，被审计年度 6|{&7=1t  
audit plan                                          审计计划 |:Maa6(W  
audit planning                                    编制审计计划，制定审计计划，审计计划 $TS97'$  
audit planning stage                                  审计计划阶段 (+cZP&o  
audit procedure                                审计程序 fBh/$   
audit programme                               审计程序表，具体审计计划 ywkRH  
audit report                                       审计报告 {]Cn@.TPD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hF5T9^8  
audit report with a qualified opinion                 有保留意见的审计报告 >@ xe-0z  
audit report with an adverse opinion                否定意见的审计报告 H3`.Y$z  
audit report with dual dates                      双重日期审计报告 `m8WLj  
audit reporting stage                                 审计报告阶段 Lz p}<B  
audit responsibility                                   审计责任 )''V}Zn.X  
audit results                                      审计结果 x,cvAbwS  
audit risk                                          审计风险 $uJc/  
audit sampling                                          审计抽样 OB\ZT@l  
audit sampling techniques                         审计抽样方法，审计抽样技术 aJtpaW@  
audit strategies                                  审计策略 '-J <ib t  
audit summary                                         审计总结，审计小结 ~IWdFUKk  
audit team                                         审计小组 Lfdg5D5.P  
audit test                                    审计测试 ;"ESN)*|i  
audit trail                                          审计轨迹 }@ktAt  
audit work                                        审计工作 nT+ZSr  
audit working paper                                 审计工作底稿 /#&jF:h  
audited financial statement                        审计会计报表，已审计财务报表 _uL[ Z  
Auditing Guidelines (the～)                      审计规范指南 hW/Ve'x[  
auditing standards                             审计准则 5o>*a>27,A  
audit-oriented working paper                          (审计)业务类工作底稿 w)RedJnf  
authorisation                                     授权 dLF* 'JjY  
authorisation of transaction                       交易的授权 ='=4tj=z  
availability                                         可获得性 3& 5b!Y  
B 'RF`XX  
balance                                      余额；差额；平衡 C2\WvE%!  
balance sheet                                    资产负债表 GA/afc,V  
bank                                                 银行 _dz ZS(7M6  
bank account                                    银行账户，银行户头 2eeFaFif  
bank statement                                 银行对账单 tLN^k;w  
barter transaction                              易货交易，以物换物交易 5*-RIs! 2  
basis of audit                                    审计依据 W[a"&,okqO  
basis of preparation                                (会计报表的)编制基础
W,[QK~  
book of account                               账目，账簿 \%bJXTK&W  
borrowing                                         借款，贷款，借债 HwZl"!;Mry  
branch                                              分支，分支机构，分店 j;V\~[I^u  
brought forward                                (账户余额等的)承上年，承上期，承上页 9E8&~y  
budget                                              预算 afna7TlS  
building                                      建筑物；大楼 ~k?wnw
 
business conditions                                  业务情况，经营情况 E i>GhvRM  
business licence                               (企业等的)营业执照 0sH~yvM5  
business relation                                业务关系 +]( y  
)bL(\~0g~  

呵呵，学下，谢谢分享