[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 ?3t]9z  
　　 'VQ mK#  
审计词汇英汉对照 Be4n\c.  
   $%Kyz\;7/  
A W*!u_]K>  
V.?Oly  
"b6ew2\  
ability to continue as a going concern               持续经营能力 Od?b(bE.]  
acceptability                                     可接受性，可接受程度 ';J><z{>  
acceptable level of detection risk                     检查风险的可接受水平 pN-c9n4#j  
acceptance of engagement                       接受委托 |WUm;o4E`U  
accepting the engagement for the first time              首次接受委托 k0>]7t$L  
access to asset                                         对资产的接触 wQR0R~|M  
according to                                     根据，依据，依照 )2
Dm{T  
account balance                                账户余额 {{+woL'C  
account for                                       对……进行会计处理，核算；解释 :OC(93d)0  
accounting                                        会计，会计学 IS[&V&.n  
accounting advisory serve                        会计咨询服务 M!Wjfq ^~  
accounting firm                                 会计师事务所 g>&b&X&Y_  
accounting information                      会计信息，会计资料 ,enU`}9V*  
accounting period                             会计期间 Lk8NjK6  
accounting policies                                   会计政策 47 |&(,{  
accounting professional bodies                 会计职业组织，会计职业团体 cpJ(77e  
accounting records                                   会计记录  #-^y9B  
accounting responsibility                           会计责任 .G/2CVM
j  
accounting service                             会计服务 .0
ExHcr  
accounting standards                                会计准则 x/]]~@:  
Accounting Standards for Business Enterprises       企业会计准则 /q\{OsrX  
accounting system                             会计系统 ]*\m@lWu  
accounting treatment                                会计处理 9i`sSi8   
accuracy                                    准确性，精确性 lE 09Y  
additional audit procedures                      追加审计程序 8^
U
+P%  
addressee                                         收件人，收信人 >SSRwYIN  
Administration of State-owned Assets  (the～)     国有资产管理局 i3us
Z{_r  
administrative laws and regulations                 行政法规 *0!IHr"fn  
adverse impact                                 不利影响，负面影响 >}|Vmy[/  
adverse opinion                                反对意见 l99{e D  
advisory group                                  咨询组，顾问组 z&W5@6")`  
agency fee                                        代理费，代理费用 U|YIu!^  
aggregate                                          总计，合计为…… Wti?J.Csc  
alternation of document and record                 变造文件和记录 MET"s.v
 
alternative audit procedures                      替代审计程序，备选审计程序
tI;pdR]  
amend                                              修改，修订 uNS ]n}  
amortisation                                      摊销 $ri 'tJ+  
analytical capacity                             分析能力 h
np-x3  
analytical procedures                               分析性程序 B 4m y  
annual financial statements                        年度会计报表，年度财务报表 Ix1[ $
9  
appendix                                          附录，附表 N8K @ch3=P  
applicable                                         适用的 Kulh:d:w  
applicable laws and regulations                 适用的法规 *j/[5J0'M  
application systems                                  应用系统 |d0,54!  
apply consistently                              一贯地执行，一贯地实施 !ZC0n`  
appropriate                                       适当的，合适的； 0oU;Cmw.  
征用，挪用 UW@BAj@^@  
appropriate authorization                          适当的授权 _5l3e7YN  
appropriateness of audit evidence                    审计证据的适当性 qt&zo5  
approval                                    批准，核准 cPL]
WI0(  
assertion                                    (会计报表上的)认定；确认 g#buy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %I>-_el  
asset                                                 资产，财产 * U#@M3g.  
asset restructuring                             资产重组 :4'Fq;%C  
assignment of duties                                 职责的划分 )?qH#>mD6  
assistant                                     助理，助理人员 r@9 qjva  
associated company                                 联属公司，联营公司 :!nBTw  
association                                        联合，结合；协会，社团 wg0hm#X  
assumption                                       假设，假定 N-9qNL SP  
at a given date                                         在某一特定时日 8/16<yZ  
attestation                                         鉴证，公证 ++ZtL\h{7  
attestation service                             鉴证服务 rh%-va9  
audit adjustment                                审计调整 b( qO fek  
audit areas                                        审计领域 `E4OgO  
audit conclusion                                审计结论 jh3XG  
audit effectiveness                             审计效果 xw5LPz;
B  
audit efficiency                                  审计效率 Bx&F*a;5  
audit engagement letter                      审计业务约定书 oPVyLD  
audit evidence                                          审计证据 e9e7_QG_-  
audit fee                                    审计费 pS C5$a(  
audit files                                          审计档案 ;s(ua
C3  
audit findings                                     审计中发现的事项 LG6k K G  
audit implementation stage                        审计实施阶段 UvPD/qu$8D  
audit mark                                        审计标识 7HkQ|~zGT  
audit materiality                                 审计重要性 Il&}4#:  
audit method                                     审计方法 FA#?+kd  
audit objective                                         审计目标，审计目的
JMa[Ulz  
audit of financial statements                      会计报表审计，财务报表审计 }G50?"^u  
audit opinion                                     审计意见 -jJw wOm  
audit period                                      被审计期间，被审计年度 oy?>e1Sy*  
audit plan                                          审计计划 `4N{x.N  
audit planning                                    编制审计计划，制定审计计划，审计计划 C1YG=!  
audit planning stage                                  审计计划阶段 PiTe/  
audit procedure                                审计程序 }[%d=NY  
audit programme                               审计程序表，具体审计计划 jj&4Sv#>  
audit report                                       审计报告 kk*:S*,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b5v6Y:f&fK  
audit report with a qualified opinion                 有保留意见的审计报告 lxvRF93a.  
audit report with an adverse opinion                否定意见的审计报告 RaNz)]+7`  
audit report with dual dates                      双重日期审计报告 14,Pf`5Sz  
audit reporting stage                                 审计报告阶段 _=\=oC  
audit responsibility                                   审计责任 `T \"B%  
audit results                                      审计结果 G',*"mZQ[  
audit risk                                          审计风险 -<0PBl  
audit sampling                                          审计抽样 &D[pX|!  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,& ^vc_}  
audit strategies                                  审计策略 %}*0l8y  
audit summary                                         审计总结，审计小结 G L> u3K  
audit team                                         审计小组 OSsxO(;g  
audit test                                    审计测试 nfV32D|3  
audit trail                                          审计轨迹  t=;84lA  
audit work                                        审计工作 <\If:  
audit working paper                                 审计工作底稿 [3#A)#kWm  
audited financial statement                        审计会计报表，已审计财务报表 +[sZE X  
Auditing Guidelines (the～)                      审计规范指南 @^)aUOe  
auditing standards                             审计准则 i47xF7y\  
audit-oriented working paper                          (审计)业务类工作底稿 G\U'_G
>  
authorisation                                     授权 KfVLb4@16_  
authorisation of transaction                       交易的授权 [v!TQwMU  
availability                                         可获得性 g[,1$39Z|@  
B W"@FRWcd  
balance                                      余额；差额；平衡 xq2 ,S  
balance sheet                                    资产负债表 l6C^,xU~IX  
bank                                                 银行 vj23j[!|  
bank account                                    银行账户，银行户头 $YM6}D@  
bank statement                                 银行对账单 Jf,)Y>EI  
barter transaction                              易货交易，以物换物交易 08!pLE  
basis of audit                                    审计依据 Ve1O<i  
basis of preparation                                (会计报表的)编制基础 N{(Q,+ ~  
book of account                               账目，账簿 _IK@K6V1  
borrowing                                         借款，贷款，借债 0K&\5xXM  
branch                                              分支，分支机构，分店 ]757oAXl  
brought forward                                (账户余额等的)承上年，承上期，承上页 7fOk]Yl[  
budget                                              预算 P K]$D[a0  
building                                      建筑物；大楼 ( _{\tgSm  
business conditions                                  业务情况，经营情况 SgOn:xg;3L  
business licence                               (企业等的)营业执照 V|h/a\P  
business relation                                业务关系 ZN:~etd  
Z{|U!tn
 

呵呵，学下，谢谢分享