[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 ;1.,Sn+zO  
　　 *HO}~A%Lx  
审计词汇英汉对照 JB`\G =PiL  
   }\#Rot>Y  
A "C SC   
?$^2Umt0  
7~aM=8r  
ability to continue as a going concern               持续经营能力 qA$*YI
lK  
acceptability                                     可接受性，可接受程度 GlT7b/JCG  
acceptable level of detection risk                     检查风险的可接受水平 7-T{a<g  
acceptance of engagement                       接受委托 r1LViK  
accepting the engagement for the first time              首次接受委托 [[F
x[  
access to asset                                         对资产的接触 muZ~*kMc  
according to                                     根据，依据，依照 H{k
^S\K  
account balance                                账户余额 rIhl.5Y  
account for                                       对……进行会计处理，核算；解释 R
UT,Y4 b  
accounting                                        会计，会计学 }J1tdko#  
accounting advisory serve                        会计咨询服务 yo )%J  
accounting firm                                 会计师事务所 ;@Z#b8a M}  
accounting information                      会计信息，会计资料 (+3Wgl+]/  
accounting period                             会计期间 1ilBz9x*!  
accounting policies                                   会计政策 ?1$fJ3  
accounting professional bodies                 会计职业组织，会计职业团体 ^(h+URFpA  
accounting records                                   会计记录 yA(K=?sq  
accounting responsibility                           会计责任 *B{j.{ p(  
accounting service                             会计服务 rZ^v?4Z\  
accounting standards                                会计准则
,o,I5>`  
Accounting Standards for Business Enterprises       企业会计准则 S9
`flo  
accounting system                             会计系统 mB9r3[  
accounting treatment                                会计处理 UE ,t8j  
accuracy                                    准确性，精确性 _DNHc*  
additional audit procedures                      追加审计程序 G\r?f&  
addressee                                         收件人，收信人 +g]yA3  
Administration of State-owned Assets  (the～)     国有资产管理局 mPP`xL?T  
administrative laws and regulations                 行政法规 $.v5~UGb{\  
adverse impact                                 不利影响，负面影响 yH*6@P4:0=  
adverse opinion                                反对意见 q]N:T pm9  
advisory group                                  咨询组，顾问组 C[Dav&=^F  
agency fee                                        代理费，代理费用 :2-pjkhiwY  
aggregate                                          总计，合计为…… c#]q^L\x  
alternation of document and record                 变造文件和记录 hcbv;[bG  
alternative audit procedures                      替代审计程序，备选审计程序 h!:~f-@j4  
amend                                              修改，修订 Y> Wu  
amortisation                                      摊销 Zg`Mz _?  
analytical capacity                             分析能力 iVTGF<  
analytical procedures                               分析性程序 (B-43!C  
annual financial statements                        年度会计报表，年度财务报表 jSuL5|Gui  
appendix                                          附录，附表 JPWOPB'H  
applicable                                         适用的 &F5@6nJ`  
applicable laws and regulations                 适用的法规 B0!"A  
application systems                                  应用系统 fpN- o  
apply consistently                              一贯地执行，一贯地实施 ku a) K!  
appropriate                                       适当的，合适的； ${nX:!
)  
征用，挪用 tP%{P"g
3^  
appropriate authorization                          适当的授权 RxN,^!OV  
appropriateness of audit evidence                    审计证据的适当性 -yg?V2  
approval                                    批准，核准 ]B]*/  
assertion                                    (会计报表上的)认定；确认 j$Je6zq0x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pOkLb #  
asset                                                 资产，财产 R$Tp8G>j  
asset restructuring                             资产重组 IMl!,(6;  
assignment of duties                                 职责的划分 Iu*^xn  
assistant                                     助理，助理人员 {; >Q.OX@  
associated company                                 联属公司，联营公司 13&0rLS  
association                                        联合，结合；协会，社团 gxMfu?zk"  
assumption                                       假设，假定 T,OwM\`.X{  
at a given date                                         在某一特定时日 )Cw`"n  
attestation                                         鉴证，公证 k` (jkbEZ  
attestation service                             鉴证服务 W$Yc'E ;  
audit adjustment                                审计调整 )&<=.q  
audit areas                                        审计领域 y tf b$;|  
audit conclusion                                审计结论 }Lw>I94e  
audit effectiveness                             审计效果 !GQ\"Ufs>  
audit efficiency                                  审计效率 7 +@qB]Bi<  
audit engagement letter                      审计业务约定书 *8tI*Pus  
audit evidence                                          审计证据 e<#DdpX!H~  
audit fee                                    审计费 y{a$y}7#X  
audit files                                          审计档案 *cg( ?yg  
audit findings                                     审计中发现的事项 R1W}dRE}  
audit implementation stage                        审计实施阶段 <JwX_\?
ln  
audit mark                                        审计标识 e~T@~(fft  
audit materiality                                 审计重要性 q0bHB_|wL  
audit method                                     审计方法 Y05P'Q  
audit objective                                         审计目标，审计目的
=60~UM  
audit of financial statements                      会计报表审计，财务报表审计 ')$NfarQ.  
audit opinion                                     审计意见 \OpoBXh  
audit period                                      被审计期间，被审计年度 X5*C+ I=2  
audit plan                                          审计计划 O!Z|r?  
audit planning                                    编制审计计划，制定审计计划，审计计划 =_8Tp~j  
audit planning stage                                  审计计划阶段 N=)z  
audit procedure                                审计程序 xT)psM'CL  
audit programme                               审计程序表，具体审计计划 /)rkiwp  
audit report                                       审计报告 *$M'`
vj:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U`x bPQ  
audit report with a qualified opinion                 有保留意见的审计报告 {3Vk p5%l  
audit report with an adverse opinion                否定意见的审计报告 Sm2>'C  
audit report with dual dates                      双重日期审计报告 l**;k+hw  
audit reporting stage                                 审计报告阶段 1SV^){5I  
audit responsibility                                   审计责任 <[/%{sUNC  
audit results                                      审计结果 ?QDWuPhN  
audit risk                                          审计风险 OlQ,Ce  
audit sampling                                          审计抽样 #D
kD!dW(l  
audit sampling techniques                         审计抽样方法，审计抽样技术 8 %~t  
audit strategies                                  审计策略 BD#.-xWV  
audit summary                                         审计总结，审计小结 te4= S  
audit team                                         审计小组 D["MUB4l  
audit test                                    审计测试 -NBiW6b~  
audit trail                                          审计轨迹 vG2b:[W  
audit work                                        审计工作 GW2')}g  
audit working paper                                 审计工作底稿 U~2`P  
audited financial statement                        审计会计报表，已审计财务报表 k,Zm GllQ]  
Auditing Guidelines (the～)                      审计规范指南 
WnAd5#G  
auditing standards                             审计准则 m$$?icA  
audit-oriented working paper                          (审计)业务类工作底稿 *xM/;)  
authorisation                                     授权 HpexH{.u)  
authorisation of transaction                       交易的授权 C6&( c  
availability                                         可获得性 +TRy:e  
B zSjgx_#U  
balance                                      余额；差额；平衡 G(1 K9{i$  
balance sheet                                    资产负债表 (w2= 2$  
bank                                                 银行 yD)"
c.  
bank account                                    银行账户，银行户头 ad`_>lA4Lp  
bank statement                                 银行对账单 }1%r%TikY  
barter transaction                              易货交易，以物换物交易
Nl8 gK{  
basis of audit                                    审计依据 C/v}^#cLD  
basis of preparation                                (会计报表的)编制基础 QlW=_Ymv{  
book of account                               账目，账簿 y?N Nz0  
borrowing                                         借款，贷款，借债 ;~sr$6  
branch                                              分支，分支机构，分店 Y&'8VdW  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ws49ImCB  
budget                                              预算 DPJh 5d  
building                                      建筑物；大楼 ]RFdLV?  
business conditions                                  业务情况，经营情况 %3a|<6  
business licence                               (企业等的)营业执照 ^@}#me@  
business relation                                业务关系 *PM}"s  
+*t|yKO>[  

呵呵，学下，谢谢分享