[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 8 #0?  
　　 i;yz%Ug  
审计词汇英汉对照 !1|f ,9C  
   Ie``Wb=  
A 6Ba>l$/q  
`lr\V;o!  
!! #\P7P  
ability to continue as a going concern               持续经营能力 b@nbXm]Z  
acceptability                                     可接受性，可接受程度 5JQq?e)n  
acceptable level of detection risk                     检查风险的可接受水平 ""TRLs!:M  
acceptance of engagement                       接受委托 )TG\P,H9  
accepting the engagement for the first time              首次接受委托 ~KEnZa0  
access to asset                                         对资产的接触 AlGD . K  
according to                                     根据，依据，依照 uI.4zbgl[  
account balance                                账户余额 ob Uh+9K  
account for                                       对……进行会计处理，核算；解释 fyT!/  
accounting                                        会计，会计学 0p![&O  
accounting advisory serve                        会计咨询服务 M=@U]1n*c  
accounting firm                                 会计师事务所 A
Q@A$  
accounting information                      会计信息，会计资料 ZO:{9vt=/  
accounting period                             会计期间 QT M+WD  
accounting policies                                   会计政策 L[rJ 7:  
accounting professional bodies                 会计职业组织，会计职业团体 dDAdZxd  
accounting records                                   会计记录 v^JyVf>  
accounting responsibility                           会计责任 6]na#<  
accounting service                             会计服务 hnL(~  
accounting standards                                会计准则 E/Y.f  
Accounting Standards for Business Enterprises       企业会计准则 Nqz-Mr`  
accounting system                             会计系统 !dGy"-i$h  
accounting treatment                                会计处理 >(*jL  
accuracy                                    准确性，精确性 h(jg7R  
additional audit procedures                      追加审计程序 /9W-;l{=z  
addressee                                         收件人，收信人 Ywlym\ [+  
Administration of State-owned Assets  (the～)     国有资产管理局 (iH5F9WO  
administrative laws and regulations                 行政法规 vP?"MG  
adverse impact                                 不利影响，负面影响 {P(IA2J'S  
adverse opinion                                反对意见 1,BtOzuRo  
advisory group                                  咨询组，顾问组 Z3"f7l6  
agency fee                                        代理费，代理费用 /
\h&t6B1  
aggregate                                          总计，合计为…… kVZ>Dc2M  
alternation of document and record                 变造文件和记录
B +_D*a  
alternative audit procedures                      替代审计程序，备选审计程序 X=_N7!  
amend                                              修改，修订 6SW:'u|90  
amortisation                                      摊销 t ~gnai  
analytical capacity                             分析能力 Pqx=j_st  
analytical procedures                               分析性程序 H?M8j] R-)  
annual financial statements                        年度会计报表，年度财务报表 ,!PNfJA2  
appendix                                          附录，附表 mbSJ}3c"  
applicable                                         适用的 T3Qa[>+\  
applicable laws and regulations                 适用的法规 k2p{<SO;  
application systems                                  应用系统 ytr~} M%  
apply consistently                              一贯地执行，一贯地实施
F6YMcdU  
appropriate                                       适当的，合适的； 7_n@iUG2n  
征用，挪用 ]`]m41+w  
appropriate authorization                          适当的授权 yAXw?z!`O  
appropriateness of audit evidence                    审计证据的适当性 '9H]SEw  
approval                                    批准，核准 rEz=\yY^j'  
assertion                                    (会计报表上的)认定；确认 o=4d2V%m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h5.u W8  
asset                                                 资产，财产 N
^CD 4l  
asset restructuring                             资产重组 KGzBK:  
assignment of duties                                 职责的划分 a{,EX[~b  
assistant                                     助理，助理人员 G)iV  
associated company                                 联属公司，联营公司 <wc=SMmO  
association                                        联合，结合；协会，社团 5k<qJ9  
assumption                                       假设，假定 u%3Z +[  
at a given date                                         在某一特定时日 #Z(8 vA^@  
attestation                                         鉴证，公证 zr2%|YF  
attestation service                             鉴证服务 eB^:+h#A_  
audit adjustment                                审计调整 zT`LPs6T  
audit areas                                        审计领域 !~ "q$T>@  
audit conclusion                                审计结论 jW"C: {Ol;  
audit effectiveness                             审计效果 ES<"YF  
audit efficiency                                  审计效率 5}E8Tl  
audit engagement letter                      审计业务约定书 '
C!b($Y  
audit evidence                                          审计证据 mS0*%[S {  
audit fee                                    审计费 KKl8tI\u~  
audit files                                          审计档案 \c_1uDRoUn  
audit findings                                     审计中发现的事项 )!e-5O49r  
audit implementation stage                        审计实施阶段 d*7 Tjs{\  
audit mark                                        审计标识 I( G8cK  
audit materiality                                 审计重要性 N@)tU;U3O  
audit method                                     审计方法 V<?t(_Y  
audit objective                                         审计目标，审计目的 .COY%fz  
audit of financial statements                      会计报表审计，财务报表审计 M~zdcVTbH  
audit opinion                                     审计意见 Z~9\7QJn  
audit period                                      被审计期间，被审计年度 N?ky2wG  
audit plan                                          审计计划 Y*dzoN.sW  
audit planning                                    编制审计计划，制定审计计划，审计计划 `$fwLC3j  
audit planning stage                                  审计计划阶段 Cn[ `]  
audit procedure                                审计程序 $ GL$ iA  
audit programme                               审计程序表，具体审计计划
)CSb\  
audit report                                       审计报告 /t01z~_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :W? 7J"  
audit report with a qualified opinion                 有保留意见的审计报告 yo#&>W  
audit report with an adverse opinion                否定意见的审计报告 LTm2B_+  
audit report with dual dates                      双重日期审计报告 ?sdVd  
audit reporting stage                                 审计报告阶段 &w- QMjM>  
audit responsibility                                   审计责任 x{6/di  
audit results                                      审计结果 x$cs_
q]J  
audit risk                                          审计风险 >s1'I:8  
audit sampling                                          审计抽样 +q|2j>k@  
audit sampling techniques                         审计抽样方法，审计抽样技术 9pb4!=g*  
audit strategies                                  审计策略 H"N o{|^<  
audit summary                                         审计总结，审计小结
R]0awV1b  
audit team                                         审计小组 ?A3pXa  
audit test                                    审计测试 Y\Odj~Mj  
audit trail                                          审计轨迹 ? !MDg_oHd  
audit work                                        审计工作 EdhT;!  
audit working paper                                 审计工作底稿 YrS%Yvhj0  
audited financial statement                        审计会计报表，已审计财务报表 _iO,GT=J-  
Auditing Guidelines (the～)                      审计规范指南 Bq#?g@V  
auditing standards                             审计准则 tq8B)<(]  
audit-oriented working paper                          (审计)业务类工作底稿 f.!)O@HzH  
authorisation                                     授权 S2HG
f~rE  
authorisation of transaction                       交易的授权 AhZ8B'
Ee  
availability                                         可获得性 D ?1$I0=  
B mA
|!IhM  
balance                                      余额；差额；平衡 h1^q};3!W\  
balance sheet                                    资产负债表 ?a+tL'D[  
bank                                                 银行 QU2\gAM  
bank account                                    银行账户，银行户头 HW;,XzP=  
bank statement                                 银行对账单 eva-?+n\q  
barter transaction                              易货交易，以物换物交易 Bmm#5X@*  
basis of audit                                    审计依据 ]!E|5=q  
basis of preparation                                (会计报表的)编制基础 uHkL$}C  
book of account                               账目，账簿 ZTfs&5  
borrowing                                         借款，贷款，借债 ]j(2FM)#  
branch                                              分支，分支机构，分店 >?ZH[A  
brought forward                                (账户余额等的)承上年，承上期，承上页 n4h@{Xg  
budget                                              预算 A% 9TS/-p  
building                                      建筑物；大楼 j{?,nJdQ  
business conditions                                  业务情况，经营情况 p6$ QTx  
business licence                               (企业等的)营业执照 yQ?N*'}$  
business relation                                业务关系 K, ae-#wgb  
oe}nrkmb  

呵呵，学下，谢谢分享