[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 *uP;rUY  
　　 -3wid1SOm  
审计词汇英汉对照 q8.Z7ux  
   tFX<"cAvK  
A "u&7Y:)^wr  
x\yr~$}(J  
59v=\; UI  
ability to continue as a going concern               持续经营能力 "Mv^S
'?>  
acceptability                                     可接受性，可接受程度 - *hPEgcV9  
acceptable level of detection risk                     检查风险的可接受水平 lUp%1x+  
acceptance of engagement                       接受委托 z4` :n.  
accepting the engagement for the first time              首次接受委托 ^ k{/Yl  
access to asset                                         对资产的接触 +ZGH  
according to                                     根据，依据，依照 mA_EvzXk\  
account balance                                账户余额 <<Y]P+uU  
account for                                       对……进行会计处理，核算；解释 1vCp<D9<  
accounting                                        会计，会计学 fA0wQz]u  
accounting advisory serve                        会计咨询服务 m^0 I3;  
accounting firm                                 会计师事务所 X56q,jCJ{  
accounting information                      会计信息，会计资料 'J!Gip ,  
accounting period                             会计期间 p]?eIovi  
accounting policies                                   会计政策 HU|qeSyel  
accounting professional bodies                 会计职业组织，会计职业团体 Ol<LL#<j4  
accounting records                                   会计记录 M?hPlo"
_  
accounting responsibility                           会计责任 (^sb('"  
accounting service                             会计服务 /R?*i@rvf  
accounting standards                                会计准则 Z![#Uz.z  
Accounting Standards for Business Enterprises       企业会计准则 yp@cn(:~  
accounting system                             会计系统 .i*ja*  
accounting treatment                                会计处理 l&"bm C:xr  
accuracy                                    准确性，精确性 D+
oV( Pw,  
additional audit procedures                      追加审计程序 uC#]F@  
addressee                                         收件人，收信人 AXi4{Q,  
Administration of State-owned Assets  (the～)     国有资产管理局 d{(Rs.GuP  
administrative laws and regulations                 行政法规 iEy2z+/"^  
adverse impact                                 不利影响，负面影响 Wf%)::G*uR  
adverse opinion                                反对意见 'd;aAG  
advisory group                                  咨询组，顾问组 V\FlKC  
agency fee                                        代理费，代理费用 9ao?\]&t  
aggregate                                          总计，合计为…… ~x_(v,NW  
alternation of document and record                 变造文件和记录 #q9BU:  
alternative audit procedures                      替代审计程序，备选审计程序 e%{7CR'~TD  
amend                                              修改，修订 XRyeEwA;pp  
amortisation                                      摊销 ~)X;z"y%b  
analytical capacity                             分析能力 \,:7=  
analytical procedures                               分析性程序 j.+,c#hFo
 
annual financial statements                        年度会计报表，年度财务报表 LUz`P6  
appendix                                          附录，附表 4"{g{8  
applicable                                         适用的 (5[#?_~  
applicable laws and regulations                 适用的法规 dr(e)eD(R>  
application systems                                  应用系统 Y
hAO  
apply consistently                              一贯地执行，一贯地实施 K
K-+vq  
appropriate                                       适当的，合适的； ZX{eggXl  
征用，挪用 =FFs8&PKys  
appropriate authorization                          适当的授权 V2tA!II-s  
appropriateness of audit evidence                    审计证据的适当性 ilQ\
+xR{b  
approval                                    批准，核准 `$3P@SO"  
assertion                                    (会计报表上的)认定；确认 AP=SCq;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G`;mSq6i  
asset                                                 资产，财产 fg1uqS1rg  
asset restructuring                             资产重组 *0'{n*>  
assignment of duties                                 职责的划分 S=~+e{  
assistant                                     助理，助理人员 o5Knot)Oy  
associated company                                 联属公司，联营公司 ?q5HAIZ`  
association                                        联合，结合；协会，社团 }:0HM8B7!  
assumption                                       假设，假定 wc~9zh  
at a given date                                         在某一特定时日 fKuaom9  
attestation                                         鉴证，公证 (ueH@A"9;  
attestation service                             鉴证服务 }2Im?Q  
audit adjustment                                审计调整
(KfdN'vW  
audit areas                                        审计领域 +,D82V7S  
audit conclusion                                审计结论 AJzm/,
H  
audit effectiveness                             审计效果 R~N%sn  
audit efficiency                                  审计效率
Ox'KC  
audit engagement letter                      审计业务约定书 )
oS~ish  
audit evidence                                          审计证据 _,-\;  
audit fee                                    审计费 )*o) iN 7l  
audit files                                          审计档案 5=4-IO6W[]  
audit findings                                     审计中发现的事项 ^4saB+qm  
audit implementation stage                        审计实施阶段 g|!=@9[dv  
audit mark                                        审计标识 ^1--7#H  
audit materiality                                 审计重要性 O9{A)b!HB  
audit method                                     审计方法 [Kbna>`  
audit objective                                         审计目标，审计目的 SC2g5i`  
audit of financial statements                      会计报表审计，财务报表审计 |txzIc.#  
audit opinion                                     审计意见 Mq6_Q07  
audit period                                      被审计期间，被审计年度 EVbDI yFn  
audit plan                                          审计计划 a$6pA@7}  
audit planning                                    编制审计计划，制定审计计划，审计计划 /J,&G: E r  
audit planning stage                                  审计计划阶段 W*4!A\K  
audit procedure                                审计程序 7G_lGV_  
audit programme                               审计程序表，具体审计计划 fK=vLcH  
audit report                                       审计报告 HlX7A1i/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hDEZq>&  
audit report with a qualified opinion                 有保留意见的审计报告 H {Na'_sL  
audit report with an adverse opinion                否定意见的审计报告 $,Y?qn/  
audit report with dual dates                      双重日期审计报告 <5sfII  
audit reporting stage                                 审计报告阶段 +,9Mufh  
audit responsibility                                   审计责任 A ?c?(~9O  
audit results                                      审计结果 Z o,]Dx  
audit risk                                          审计风险 z&[[4[  
audit sampling                                          审计抽样 y"nCT3  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;Y(~'KF  
audit strategies                                  审计策略 7|?Ht]  
audit summary                                         审计总结，审计小结 .>(qZEF  
audit team                                         审计小组 I,lzyxRP  
audit test                                    审计测试 Y[fbm n^  
audit trail                                          审计轨迹 / B  
audit work                                        审计工作 It^_?oiK  
audit working paper                                 审计工作底稿 }HZ'i;~r|9  
audited financial statement                        审计会计报表，已审计财务报表 /p@0Q[E  
Auditing Guidelines (the～)                      审计规范指南 u\UI6/   
auditing standards                             审计准则 v8A{q  
audit-oriented working paper                          (审计)业务类工作底稿 #Cz:l|\ i  
authorisation                                     授权 0 f"M-x  
authorisation of transaction                       交易的授权 ve= nh]N  
availability                                         可获得性 /s`xPxvt  
B 5cl%>U  
balance                                      余额；差额；平衡 5wMEp" YHE  
balance sheet                                    资产负债表 `3F/7$q_  
bank                                                 银行 H0mDs7  
bank account                                    银行账户，银行户头 , u>K##X\  
bank statement                                 银行对账单 E}=F   
barter transaction                              易货交易，以物换物交易 o/\z4Ri)$  
basis of audit                                    审计依据 (%;D& ~%o  
basis of preparation                                (会计报表的)编制基础 7kidPAhY  
book of account                               账目，账簿 ,[Z;"wE  
borrowing                                         借款，贷款，借债 2VS#=i(B^  
branch                                              分支，分支机构，分店 7PI|~Ifi  
brought forward                                (账户余额等的)承上年，承上期，承上页 G{oM2`c'#8  
budget                                              预算 Ad`jV_z  
building                                      建筑物；大楼 z3-AYQ.H  
business conditions                                  业务情况，经营情况 q0 8  
business licence                               (企业等的)营业执照 &]/.=J  
business relation                                业务关系 H=9\B}  
j-etEWOTr  

呵呵，学下，谢谢分享