[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 th<]L<BP/  
　　 K_xOY *  
审计词汇英汉对照 7wnzef?)  
   SM<kE<q#  
A ?|/}~nj7  
7lpVK]  
=V , _  
ability to continue as a going concern               持续经营能力 !<)_ F  
acceptability                                     可接受性，可接受程度 r/v&tU  
acceptable level of detection risk                     检查风险的可接受水平 ^/uGcz|.  
acceptance of engagement                       接受委托 I6fpXPP).  
accepting the engagement for the first time              首次接受委托 {MtB!x  
access to asset                                         对资产的接触  aVb]H0  
according to                                     根据，依据，依照 ?x0yiV~dL  
account balance                                账户余额 P:TpB6.=q  
account for                                       对……进行会计处理，核算；解释 3{z|301<m  
accounting                                        会计，会计学 0_EF7`T  
accounting advisory serve                        会计咨询服务 K_aN7?#.v`  
accounting firm                                 会计师事务所 {|%O)fr,
 
accounting information                      会计信息，会计资料 6.jZy~  
accounting period                             会计期间 O+$70  
accounting policies                                   会计政策 -T8 gV1*(<  
accounting professional bodies                 会计职业组织，会计职业团体 l.juys8s  
accounting records                                   会计记录 !O-+h0Z  
accounting responsibility                           会计责任 Y<+4>Eh  
accounting service                             会计服务 a*hThr+$M  
accounting standards                                会计准则 rZv+K/6*M  
Accounting Standards for Business Enterprises       企业会计准则 -(.7/G'Vk>  
accounting system                             会计系统 6~S0 t1/t?  
accounting treatment                                会计处理 d/&|%Z r  
accuracy                                    准确性，精确性 #77UKYj2L-  
additional audit procedures                      追加审计程序 o;mIu#u  
addressee                                         收件人，收信人 g@ k9w{ _  
Administration of State-owned Assets  (the～)     国有资产管理局 "Zk6B"o)  
administrative laws and regulations                 行政法规 c5R{Sl  
adverse impact                                 不利影响，负面影响 {p 0'Lc<3n  
adverse opinion                                反对意见 4QNR_w
  
advisory group                                  咨询组，顾问组 uH[0kh  
agency fee                                        代理费，代理费用 ^j %UZ  
aggregate                                          总计，合计为…… ;Y^RF?un  
alternation of document and record                 变造文件和记录 obq}#  
alternative audit procedures                      替代审计程序，备选审计程序 I={{VQ  
amend                                              修改，修订 ;%<4U^2  
amortisation                                      摊销 Ol[gck|~  
analytical capacity                             分析能力 jVIpbG44  
analytical procedures                               分析性程序 !&lPdEc@T  
annual financial statements                        年度会计报表，年度财务报表 Ak Tw?v'  
appendix                                          附录，附表 D3xaR  
applicable                                         适用的 ;vdgF  
applicable laws and regulations                 适用的法规 LDeVNVM  
application systems                                  应用系统 %ZyPK,("  
apply consistently                              一贯地执行，一贯地实施 hH}/v0_jb  
appropriate                                       适当的，合适的； [r8 d+  
征用，挪用 H>f{3S-%  
appropriate authorization                          适当的授权 Ba
0D"2CgY  
appropriateness of audit evidence                    审计证据的适当性 kVnyX@  
approval                                    批准，核准 2 H[aY%1T  
assertion                                    (会计报表上的)认定；确认 Z!reX6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (N|xDl&;  
asset                                                 资产，财产 I;-5]/,  
asset restructuring                             资产重组 +3>/,w(x  
assignment of duties                                 职责的划分 >;v0 zE  
assistant                                     助理，助理人员 NRSse"  
associated company                                 联属公司，联营公司 >-lL-%N_  
association                                        联合，结合；协会，社团 p0y?GNQ  
assumption                                       假设，假定 ukf\*  
at a given date                                         在某一特定时日 2bnIT>(  
attestation                                         鉴证，公证 JK"uj%  
attestation service                             鉴证服务 N>%KV8>{L  
audit adjustment                                审计调整 3b@1Zahz  
audit areas                                        审计领域 Z4o
v  
audit conclusion                                审计结论 BJxmW's/  
audit effectiveness                             审计效果 NoZ4['NI\  
audit efficiency                                  审计效率 OW}j4-~wL  
audit engagement letter                      审计业务约定书 14 'x-w^~k  
audit evidence                                          审计证据 M
ZW Y  
audit fee                                    审计费 X]MM7hMuR  
audit files                                          审计档案 -^Km}9g  
audit findings                                     审计中发现的事项 h$ iyclX  
audit implementation stage                        审计实施阶段 )|R0_9CLV  
audit mark                                        审计标识 ioa_AG6B
 
audit materiality                                 审计重要性 @-@rG>y^:  
audit method                                     审计方法 zRo
Ex1  
audit objective                                         审计目标，审计目的 a~>0JmM+N  
audit of financial statements                      会计报表审计，财务报表审计 N|d.!Q;V.y  
audit opinion                                     审计意见 u$,Wyi )L  
audit period                                      被审计期间，被审计年度 =tRe3o0(  
audit plan                                          审计计划 3KFrVhB=  
audit planning                                    编制审计计划，制定审计计划，审计计划 `[` *@O(y  
audit planning stage                                  审计计划阶段 ae#HA[\0G  
audit procedure                                审计程序 B m@oB2x)  
audit programme                               审计程序表，具体审计计划 W<N QUf[=  
audit report                                       审计报告 pD_eo6xX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2a(
yR>#  
audit report with a qualified opinion                 有保留意见的审计报告 gc:p@<  
audit report with an adverse opinion                否定意见的审计报告 ^=Tu>{uD  
audit report with dual dates                      双重日期审计报告 +6)kX4  
audit reporting stage                                 审计报告阶段 ~K#_'Ldrd  
audit responsibility                                   审计责任 \3(|c#c  
audit results                                      审计结果 \v P2B  
audit risk                                          审计风险 $17 v,  
audit sampling                                          审计抽样 hOLy*%  
audit sampling techniques                         审计抽样方法，审计抽样技术 _KhEwd  
audit strategies                                  审计策略 'j<:FUDJ  
audit summary                                         审计总结，审计小结 0/00W6r0  
audit team                                         审计小组 ;7^j-6  
audit test                                    审计测试 `Y({#U  
audit trail                                          审计轨迹 3g#=sd!0O@  
audit work                                        审计工作 2\CkX  
audit working paper                                 审计工作底稿 nP{sCH 1  
audited financial statement                        审计会计报表，已审计财务报表 19w,'}CGk  
Auditing Guidelines (the～)                      审计规范指南 9k+&fyy  
auditing standards                             审计准则 3G/ mB  
audit-oriented working paper                          (审计)业务类工作底稿 b}*@=X=4o  
authorisation                                     授权 {p*hNi)0  
authorisation of transaction                       交易的授权 tqwk?[y}+l  
availability                                         可获得性 K-Dk2(x  
B b}?@syy8  
balance                                      余额；差额；平衡 U>B5LU9&  
balance sheet                                    资产负债表 C|~JPcl  
bank                                                 银行 'UXj\vJ3E  
bank account                                    银行账户，银行户头 Q~Sv2  
bank statement                                 银行对账单 G5nj,$F+  
barter transaction                              易货交易，以物换物交易 :*&9TNUE@  
basis of audit                                    审计依据 >?{iv1  
basis of preparation                                (会计报表的)编制基础 60~>f)vu  
book of account                               账目，账簿 OxHw1k  
borrowing                                         借款，贷款，借债 q~' K9  
branch                                              分支，分支机构，分店 #9hXZr/8  
brought forward                                (账户余额等的)承上年，承上期，承上页 7k#${,k  
budget                                              预算 fF9oYOh|  
building                                      建筑物；大楼 J,0WQQnb  
business conditions                                  业务情况，经营情况 l F}$`6  
business licence                               (企业等的)营业执照 : `6$/DK  
business relation                                业务关系 qnk,E
-  
xlPcg7  

呵呵，学下，谢谢分享