[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 CBw/a0Uck  
　　 kXimJL_<g  
审计词汇英汉对照 R\k= CoJJ  
   8:^`rw4a0  
A QWVH4rg  
&Fo)ea  
)D\cm7WX^[  
ability to continue as a going concern               持续经营能力 <YX)am'\y  
acceptability                                     可接受性，可接受程度 (qd$wv^h  
acceptable level of detection risk                     检查风险的可接受水平 > w:+nG/r  
acceptance of engagement                       接受委托 k[lYdk  
accepting the engagement for the first time              首次接受委托 *lHI\5  
access to asset                                         对资产的接触 ^9*FYV  
according to                                     根据，依据，依照 b<,Z^Z_  
account balance                                账户余额 2,,zN-9mt  
account for                                       对……进行会计处理，核算；解释 uim4,Zm{  
accounting                                        会计，会计学 :N03$Tvl  
accounting advisory serve                        会计咨询服务 #?%akQ
+w  
accounting firm                                 会计师事务所 [P,YW|:n  
accounting information                      会计信息，会计资料 [U+6Tj,  
accounting period                             会计期间 O%?TxzX;  
accounting policies                                   会计政策 %gj's-!!  
accounting professional bodies                 会计职业组织，会计职业团体 jR8~EI+  
accounting records                                   会计记录 '5xf?0@s.  
accounting responsibility                           会计责任  .b] 32Ww  
accounting service                             会计服务 AQkH3p/W  
accounting standards                                会计准则 =f'MiU!p6  
Accounting Standards for Business Enterprises       企业会计准则 'Gwa[ |6i  
accounting system                             会计系统 )zw}+z3st  
accounting treatment                                会计处理 N< c98  
accuracy                                    准确性，精确性 N)'oX3?x  
additional audit procedures                      追加审计程序
LB`=+FD  
addressee                                         收件人，收信人 C =fs[  
Administration of State-owned Assets  (the～)     国有资产管理局
+C3IP  
administrative laws and regulations                 行政法规 7oY}=281  
adverse impact                                 不利影响，负面影响 4T#B7wVoM  
adverse opinion                                反对意见 |lH~nU.*  
advisory group                                  咨询组，顾问组 W\09hZ
6  
agency fee                                        代理费，代理费用 I)$`@.  
aggregate                                          总计，合计为…… |rJ1/T.9  
alternation of document and record                 变造文件和记录 &8!*u3  
alternative audit procedures                      替代审计程序，备选审计程序 J }izTI  
amend                                              修改，修订 x`N_tWZ  
amortisation                                      摊销 GE4d=;
5  
analytical capacity                             分析能力 2yqm$i9C  
analytical procedures                               分析性程序 M7Ej#Y  
annual financial statements                        年度会计报表，年度财务报表 0l#{7^e  
appendix                                          附录，附表 \m @8$MK  
applicable                                         适用的 =L_L/"*rel  
applicable laws and regulations                 适用的法规 cgKK(-$ny  
application systems                                  应用系统 gb 6 gIFq;  
apply consistently                              一贯地执行，一贯地实施 GCx1lm  
appropriate                                       适当的，合适的； &W/C2cpmR  
征用，挪用 $ijWwrh  
appropriate authorization                          适当的授权 &.k'Dj2hf  
appropriateness of audit evidence                    审计证据的适当性 MGn:Gj"d  
approval                                    批准，核准 kIS&! V  
assertion                                    (会计报表上的)认定；确认 SI
_{%~k*B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )@DT^#zR  
asset                                                 资产，财产 $Yfm>4  
asset restructuring                             资产重组 `_{'qqRhe  
assignment of duties                                 职责的划分 ;)ffGg>  
assistant                                     助理，助理人员 xLht6%o*  
associated company                                 联属公司，联营公司 1_vaSEov  
association                                        联合，结合；协会，社团 (Bs0/C  
assumption                                       假设，假定 }9T$XF~  
at a given date                                         在某一特定时日 + >o/Ob  
attestation                                         鉴证，公证 ahgm*Cpc  
attestation service                             鉴证服务 =\s(v-8  
audit adjustment                                审计调整 _2{i}L  
audit areas                                        审计领域 ;OW`(jC  
audit conclusion                                审计结论 #BK\cIr  
audit effectiveness                             审计效果 [~$Ji&Dd  
audit efficiency                                  审计效率 ;p~@*c'E  
audit engagement letter                      审计业务约定书 V^Wo%e7#u[  
audit evidence                                          审计证据 ;c73:'e  
audit fee                                    审计费 ':yE5j  
audit files                                          审计档案 Nx4_Oc^hY  
audit findings                                     审计中发现的事项 @Tmqw(n{  
audit implementation stage                        审计实施阶段 "Yw-1h`fR  
audit mark                                        审计标识 (mXV5IM  
audit materiality                                 审计重要性 pE >~F  
audit method                                     审计方法 -05zcIVo  
audit objective                                         审计目标，审计目的 p1t9s N,  
audit of financial statements                      会计报表审计，财务报表审计 RW 23lRA6  
audit opinion                                     审计意见 Qg  
audit period                                      被审计期间，被审计年度 #p~tkQ:'1  
audit plan                                          审计计划 C`OdMM>D  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^!^8]u<Q  
audit planning stage                                  审计计划阶段 +s&+G![  
audit procedure                                审计程序 Q1V4bmM  
audit programme                               审计程序表，具体审计计划 j6Acd~y\2  
audit report                                       审计报告 . (*V|&n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ni IX^&N1  
audit report with a qualified opinion                 有保留意见的审计报告 G`E%uyjG$j  
audit report with an adverse opinion                否定意见的审计报告 a
E.T%xR  
audit report with dual dates                      双重日期审计报告 ehj&A+Ip  
audit reporting stage                                 审计报告阶段 pLMki=.Ld  
audit responsibility                                   审计责任 "^~f.N  
audit results                                      审计结果 Bt|S!tEy  
audit risk                                          审计风险 u#XNl":x  
audit sampling                                          审计抽样 'LIJpk3J  
audit sampling techniques                         审计抽样方法，审计抽样技术 h &9Ld:p  
audit strategies                                  审计策略 R7cY$K{j  
audit summary                                         审计总结，审计小结 WQ4:=' (  
audit team                                         审计小组 ~]?Q'ER  
audit test                                    审计测试 ^.j
Ius5  
audit trail                                          审计轨迹 l<)(iU  
audit work                                        审计工作 l i }4d+  
audit working paper                                 审计工作底稿 &k(t_~m>  
audited financial statement                        审计会计报表，已审计财务报表 W|~Lmdzj  
Auditing Guidelines (the～)                      审计规范指南 3 EB8ls2  
auditing standards                             审计准则 l){l*~5zl2  
audit-oriented working paper                          (审计)业务类工作底稿 [La=z7*  
authorisation                                     授权 /HH5Mn*  
authorisation of transaction                       交易的授权 f5zxy!dhKS  
availability                                         可获得性 pgT{#[=>  
B 69(
z[opW  
balance                                      余额；差额；平衡 'wz*GMGWC  
balance sheet                                    资产负债表 N8:?Z#z  
bank                                                 银行 7}(LO^,A  
bank account                                    银行账户，银行户头 Ac<V!v71  
bank statement                                 银行对账单 - tZ2 N  
barter transaction                              易货交易，以物换物交易 qJB9z0a<Ov  
basis of audit                                    审计依据 <QTu"i  
basis of preparation                                (会计报表的)编制基础 a^i`DrX  
book of account                               账目，账簿 P"W$
ZX  
borrowing                                         借款，贷款，借债 L<]j&  
branch                                              分支，分支机构，分店 ^Qz8`1`;Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 @5Q}o3.zA-  
budget                                              预算 |//cA
2@.  
building                                      建筑物；大楼
KbVV[ *  
business conditions                                  业务情况，经营情况 !cT#G  
business licence                               (企业等的)营业执照  f]q3E[?/  
business relation                                业务关系 Q?n} ~(%&  
cqr!*  

呵呵，学下，谢谢分享