[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 E]-/Zbvdv  
　　 :':s@gqr  
审计词汇英汉对照 n;Vs_u/Nx  
   fr6fj  
A yWo; a  
?%[@Qb=2  
lX4 x*  
ability to continue as a going concern               持续经营能力 ~=l;=7 T  
acceptability                                     可接受性，可接受程度 ?IT*:A]E  
acceptable level of detection risk                     检查风险的可接受水平 5<Nx^D  
acceptance of engagement                       接受委托 7ZWgf"1j  
accepting the engagement for the first time              首次接受委托 Dp-z[]})1  
access to asset                                         对资产的接触  Fywv  
according to                                     根据，依据，依照 /@TF5]Ri  
account balance                                账户余额 SoSb+\*@h  
account for                                       对……进行会计处理，核算；解释 JP[K;/  
accounting                                        会计，会计学 /t$d\b17pX  
accounting advisory serve                        会计咨询服务 h J)h
\  
accounting firm                                 会计师事务所 m~0/&RA  
accounting information                      会计信息，会计资料 `Eo.v#<  
accounting period                             会计期间 Bn&ze.F  
accounting policies                                   会计政策 Txb#C[`  
accounting professional bodies                 会计职业组织，会计职业团体 9EibIOD^/  
accounting records                                   会计记录 (gWm,fI RZ  
accounting responsibility                           会计责任 VTY 5]|;  
accounting service                             会计服务
R(G7m@@{  
accounting standards                                会计准则 'e'cb>GnA  
Accounting Standards for Business Enterprises       企业会计准则 P{lB50  
accounting system                             会计系统 ar+9\  
accounting treatment                                会计处理 e1Hgw[l`  
accuracy                                    准确性，精确性 k=T\\]KxC  
additional audit procedures                      追加审计程序 /!XVHkX[  
addressee                                         收件人，收信人 60?%<oJ oH  
Administration of State-owned Assets  (the～)     国有资产管理局 k>si5'W  
administrative laws and regulations                 行政法规 MeZf*' J  
adverse impact                                 不利影响，负面影响 r0% D58  
adverse opinion                                反对意见 5D//*}b,  
advisory group                                  咨询组，顾问组 p}U ~+:v  
agency fee                                        代理费，代理费用 {8bSB.?R  
aggregate                                          总计，合计为…… 59;KQ  
alternation of document and record                 变造文件和记录 1f=gYzuO)  
alternative audit procedures                      替代审计程序，备选审计程序 }y gD3:vN7  
amend                                              修改，修订 \bvfEP  
amortisation                                      摊销 U-tTW*[1]  
analytical capacity                             分析能力 bdE[;+58  
analytical procedures                               分析性程序 ~6LN6}~|.  
annual financial statements                        年度会计报表，年度财务报表 N6i Q8P-  
appendix                                          附录，附表 k!'a,R:  
applicable                                         适用的 Ok=hT|}Y  
applicable laws and regulations                 适用的法规 R.yvjPwJ  
application systems                                  应用系统 f x+/C8GK  
apply consistently                              一贯地执行，一贯地实施 -r]W  
appropriate                                       适当的，合适的； 3eQ&F~S  
征用，挪用 YNsJZnGr8#  
appropriate authorization                          适当的授权 r$s Qf&=  
appropriateness of audit evidence                    审计证据的适当性 4ID5q~  
approval                                    批准，核准 Q
j3EXb  
assertion                                    (会计报表上的)认定；确认 :&."ttf=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 89(Q1R ?:  
asset                                                 资产，财产 Z=vU}S>r|v  
asset restructuring                             资产重组 OYn}5RN  
assignment of duties                                 职责的划分 v0.#Sl-  
assistant                                     助理，助理人员 *VxgARIL  
associated company                                 联属公司，联营公司 J<jy2@"tXo  
association                                        联合，结合；协会，社团 n,WqyNt*  
assumption                                       假设，假定 B \2SH%\  
at a given date                                         在某一特定时日 u;2[AQ.  
attestation                                         鉴证，公证 XVZ   
attestation service                             鉴证服务 draN0vf  
audit adjustment                                审计调整 *b\t#meS&  
audit areas                                        审计领域 }:)&u|d_  
audit conclusion                                审计结论 &0JI!bR(  
audit effectiveness                             审计效果 ['iPl/v0  
audit efficiency                                  审计效率 Oxd]y1  
audit engagement letter                      审计业务约定书 ]~3V}z,T*  
audit evidence                                          审计证据 aAUvlb  
audit fee                                    审计费 =Jb>x#Y  
audit files                                          审计档案 9q~s}='"  
audit findings                                     审计中发现的事项 c9h6C  
audit implementation stage                        审计实施阶段 iGB}Il)  
audit mark                                        审计标识 $1`2kM5  
audit materiality                                 审计重要性 y?4BqgB  
audit method                                     审计方法 Lw>N rY(Y  
audit objective                                         审计目标，审计目的 [`7ThHX  
audit of financial statements                      会计报表审计，财务报表审计 zy }$i?  
audit opinion                                     审计意见 ^k9I(f^c-_  
audit period                                      被审计期间，被审计年度 p0vVkdd  
audit plan                                          审计计划 v y
I!]p  
audit planning                                    编制审计计划，制定审计计划，审计计划 _.8S&  
audit planning stage                                  审计计划阶段 1]b.fD  
audit procedure                                审计程序 (<C3Vts))  
audit programme                               审计程序表，具体审计计划 {_v#~595  
audit report                                       审计报告 Ig>(m49d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -(H0>Ap  
audit report with a qualified opinion                 有保留意见的审计报告 ?&1!vz  
audit report with an adverse opinion                否定意见的审计报告 Xc&9Glf  
audit report with dual dates                      双重日期审计报告 fI|Nc  
audit reporting stage                                 审计报告阶段 qlP
T
Ll  
audit responsibility                                   审计责任 9XB8VKu8  
audit results                                      审计结果 }0Ed]  
audit risk                                          审计风险 e$rZ5X  
audit sampling                                          审计抽样 IjnU?Bf  
audit sampling techniques                         审计抽样方法，审计抽样技术 'TB2:W3
 
audit strategies                                  审计策略 R (n2A$  
audit summary                                         审计总结，审计小结 hp|YE'uYT  
audit team                                         审计小组 5:_}zu|!u  
audit test                                    审计测试 b4N[)%@  
audit trail                                          审计轨迹 d%n-[ZL  
audit work                                        审计工作 aK^q_ghh[  
audit working paper                                 审计工作底稿 /N.U/
MPL_  
audited financial statement                        审计会计报表，已审计财务报表 X#
^[<5  
Auditing Guidelines (the～)                      审计规范指南 z<' u1l3  
auditing standards                             审计准则 `r 3  
audit-oriented working paper                          (审计)业务类工作底稿 uQKT  
authorisation                                     授权 bV3|6]k^  
authorisation of transaction                       交易的授权 R.<g3"Lm>  
availability                                         可获得性 @`9]F7h5W  
B '!B&:X)  
balance                                      余额；差额；平衡 5\VWCI  
balance sheet                                    资产负债表 DZ tsy!xA  
bank                                                 银行 [ub e6  
bank account                                    银行账户，银行户头 !R`
{ TbN  
bank statement                                 银行对账单 l+0oS'`V*L  
barter transaction                              易货交易，以物换物交易 JNnDts*w  
basis of audit                                    审计依据 g*+>H1}  
basis of preparation                                (会计报表的)编制基础 sc#qwQ#  
book of account                               账目，账簿 5*u+q2\F  
borrowing                                         借款，贷款，借债 @-`*m+$U6  
branch                                              分支，分支机构，分店 0?|<I{z2  
brought forward                                (账户余额等的)承上年，承上期，承上页 1EX;MW-p<T  
budget                                              预算 j8:\%|  
building                                      建筑物；大楼 vKAN@HSYr  
business conditions                                  业务情况，经营情况 yyTnL 2Y9  
business licence                               (企业等的)营业执照 ]u/sphPe  
business relation                                业务关系 ,f?*{Q2  
tw)mep wB  

呵呵，学下，谢谢分享