[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 b#sO1MXv  
　　 y3x_B@}BY  
审计词汇英汉对照 9:1ZL_yf  
   -8
]$a6`{_  
A | !Knd ^}  
MStaP;|  
C<3An_Dy  
ability to continue as a going concern               持续经营能力 m`/OO;/;  
acceptability                                     可接受性，可接受程度 FX{Sb"  
acceptable level of detection risk                     检查风险的可接受水平 j0J6ySlY  
acceptance of engagement                       接受委托 K&/W cuP&  
accepting the engagement for the first time              首次接受委托 y=t -
/*K  
access to asset                                         对资产的接触 <*L8kNykK  
according to                                     根据，依据，依照 O_~\$b  
account balance                                账户余额 k20tn ew  
account for                                       对……进行会计处理，核算；解释 avQwbAh[  
accounting                                        会计，会计学 x`4">:IA  
accounting advisory serve                        会计咨询服务 RW'QU`N[Y  
accounting firm                                 会计师事务所 Y9ru~&/o$  
accounting information                      会计信息，会计资料 `sSI;+  
accounting period                             会计期间 ^W^%PJD|  
accounting policies                                   会计政策 kp[Jl0K5  
accounting professional bodies                 会计职业组织，会计职业团体 +7=3[K  
accounting records                                   会计记录 k3&Wv  
accounting responsibility                           会计责任 Na4\)({  
accounting service                             会计服务 7Xa Ri@uG  
accounting standards                                会计准则 1c]GS&(RP  
Accounting Standards for Business Enterprises       企业会计准则 Ra/S
46$  
accounting system                             会计系统 $(BW |Pc  
accounting treatment                                会计处理 RJ`F2b sYN  
accuracy                                    准确性，精确性 @>:r'Fmu-  
additional audit procedures                      追加审计程序 =oBV.BST u  
addressee                                         收件人，收信人 T5ol2  
Administration of State-owned Assets  (the～)     国有资产管理局 )gZ yW  
administrative laws and regulations                 行政法规 uKK+V6}!kj  
adverse impact                                 不利影响，负面影响 yovC~  
adverse opinion                                反对意见 jVr:O`  
advisory group                                  咨询组，顾问组 OF}vY0oiw?  
agency fee                                        代理费，代理费用 -Wf 2m6t  
aggregate                                          总计，合计为…… u-D%: lz85  
alternation of document and record                 变造文件和记录 {Wt=NI?Ow  
alternative audit procedures                      替代审计程序，备选审计程序 o]@?QAu  
amend                                              修改，修订 06ZyR@.@v  
amortisation                                      摊销 HN\9d  
analytical capacity                             分析能力 {D$+~lO  
analytical procedures                               分析性程序 {q:6;yzxl  
annual financial statements                        年度会计报表，年度财务报表 v81<K*w`P  
appendix                                          附录，附表 d4~!d>{n|c  
applicable                                         适用的 "~XAD(T6  
applicable laws and regulations                 适用的法规 q.*k J/L  
application systems                                  应用系统 @PutUYz  
apply consistently                              一贯地执行，一贯地实施 *5u0`k ^j  
appropriate                                       适当的，合适的； Y-v6xUc{F  
征用，挪用 C1hp2CW$5/  
appropriate authorization                          适当的授权 MGK%F#PM  
appropriateness of audit evidence                    审计证据的适当性 Tv!zqx#E  
approval                                    批准，核准 >o.4sN@  
assertion                                    (会计报表上的)认定；确认 fT
Mn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {;q zz9 |  
asset                                                 资产，财产 $/K<hT_  
asset restructuring                             资产重组 *y0TtEd;  
assignment of duties                                 职责的划分 idEhxvAo  
assistant                                     助理，助理人员 U<K)'l6#2n  
associated company                                 联属公司，联营公司 vo iWf?X  
association                                        联合，结合；协会，社团 ,XU<2jv]  
assumption                                       假设，假定 R10R,*6>  
at a given date                                         在某一特定时日 .r4*?>  
attestation                                         鉴证，公证 Ko:<@h  
attestation service                             鉴证服务 m9 1Gc?c  
audit adjustment                                审计调整 ',P$m&
z  
audit areas                                        审计领域 P`^nNX]x+,  
audit conclusion                                审计结论 3VaL%+T$,  
audit effectiveness                             审计效果 z#m ~}  
audit efficiency                                  审计效率 -e(e;e  
audit engagement letter                      审计业务约定书 Qu|H_<8g  
audit evidence                                          审计证据 K|]/BjB /  
audit fee                                    审计费 mb,\wZ  
audit files                                          审计档案 LtW}R4}3  
audit findings                                     审计中发现的事项 B 1jeIk,  
audit implementation stage                        审计实施阶段 #A\@)wJ  
audit mark                                        审计标识 $Y,y~4I  
audit materiality                                 审计重要性 H}?"2jF  
audit method                                     审计方法 3?5JY;}h>"  
audit objective                                         审计目标，审计目的 W[/Txc0$  
audit of financial statements                      会计报表审计，财务报表审计 3N257]  
audit opinion                                     审计意见 ;Nk,bb K  
audit period                                      被审计期间，被审计年度 #x*\dL  
audit plan                                          审计计划 LGB}:;$AL  
audit planning                                    编制审计计划，制定审计计划，审计计划 zncKd{Q\tP  
audit planning stage                                  审计计划阶段 a@!(o  )>  
audit procedure                                审计程序 AT%6K.  
audit programme                               审计程序表，具体审计计划 *O_>3Hgl  
audit report                                       审计报告 5/8=Do](  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $O 3.ex V  
audit report with a qualified opinion                 有保留意见的审计报告 &n9&k Em  
audit report with an adverse opinion                否定意见的审计报告 xIA]5@;a  
audit report with dual dates                      双重日期审计报告 SP.k]@P  
audit reporting stage                                 审计报告阶段 C cPOK2  
audit responsibility                                   审计责任 jh(T?t$&  
audit results                                      审计结果 K @RGvP  
audit risk                                          审计风险 nr&bpA/  
audit sampling                                          审计抽样 BMug7xl"  
audit sampling techniques                         审计抽样方法，审计抽样技术 dIW@L  
audit strategies                                  审计策略 <p/zm}?')  
audit summary                                         审计总结，审计小结 .dI".L  
audit team                                         审计小组 {8>g? 4Q#  
audit test                                    审计测试 Jr5dw=B gw  
audit trail                                          审计轨迹 1oe,>\\  
audit work                                        审计工作 |M`'   
audit working paper                                 审计工作底稿 oR7[[H.4  
audited financial statement                        审计会计报表，已审计财务报表 4O<sE@X  
Auditing Guidelines (the～)                      审计规范指南 {7jl) x3l  
auditing standards                             审计准则 zZ6m`]{B9?  
audit-oriented working paper                          (审计)业务类工作底稿 LTxP@pr  
authorisation                                     授权 ]~2iducB,  
authorisation of transaction                       交易的授权 EQN)y27poW  
availability                                         可获得性 oqAO@<dL!  
B kDol1v`  
balance                                      余额；差额；平衡 ?r0rY?  
balance sheet                                    资产负债表 Unvl~lm6  
bank                                                 银行 9 ,:#Q<UM  
bank account                                    银行账户，银行户头 `JO>g=,4  
bank statement                                 银行对账单 tn#cVB3  
barter transaction                              易货交易，以物换物交易 "AU.Eh"-1  
basis of audit                                    审计依据 -0UR%R7q  
basis of preparation                                (会计报表的)编制基础 C$q};7b1N  
book of account                               账目，账簿 ^s6}[LDW>@  
borrowing                                         借款，贷款，借债 LN~mKoW  
branch                                              分支，分支机构，分店 )X?oBNsj  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,Kl:4 Tv  
budget                                              预算 L&c & <+0T  
building                                      建筑物；大楼 M!+
J[q  
business conditions                                  业务情况，经营情况 " i:[|7  
business licence                               (企业等的)营业执照 v^ "qr?3V  
business relation                                业务关系 )X-'Q-  
,A'| Z  

呵呵，学下，谢谢分享