[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 UWw}!1  
　　 6JH56  
审计词汇英汉对照 |!Fk2Je,  
   # kEOKmO  
A f^?uY8<  
rrcwtLNbu  
`L\)ahM  
ability to continue as a going concern               持续经营能力 sB6dpD  
acceptability                                     可接受性，可接受程度 Gqt-_gga  
acceptable level of detection risk                     检查风险的可接受水平 F sY(02  
acceptance of engagement                       接受委托 :+:6_x  
accepting the engagement for the first time              首次接受委托 ~ezCu
_  
access to asset                                         对资产的接触 (Y2mmd  
according to                                     根据，依据，依照 -`Q}tg>cT  
account balance                                账户余额 o%`npi1y  
account for                                       对……进行会计处理，核算；解释 %$TEDr!  
accounting                                        会计，会计学 0[)VO[  
accounting advisory serve                        会计咨询服务 |l7%l&!  
accounting firm                                 会计师事务所 jo_ sAb  
accounting information                      会计信息，会计资料 )* TF"  
accounting period                             会计期间 JKy#j g:#  
accounting policies                                   会计政策 DjwQ`MA  
accounting professional bodies                 会计职业组织，会计职业团体 {6O0.}q]&  
accounting records                                   会计记录 ;'HF'Z  
accounting responsibility                           会计责任 kaQ2
A  
accounting service                             会计服务 b+@D_E-RJ  
accounting standards                                会计准则 /C$ xH@bb  
Accounting Standards for Business Enterprises       企业会计准则 J>%t<xYf4  
accounting system                             会计系统 LeHiT>aX!  
accounting treatment                                会计处理 7Ms90oE/c  
accuracy                                    准确性，精确性 T4 r5s  
additional audit procedures                      追加审计程序 <GF@L  
addressee                                         收件人，收信人 s<&[\U  
Administration of State-owned Assets  (the～)     国有资产管理局 FZXyfZw!|  
administrative laws and regulations                 行政法规 qVBL>9O*.  
adverse impact                                 不利影响，负面影响 :<GfETIs  
adverse opinion                                反对意见 L2fVLKH  
advisory group                                  咨询组，顾问组 S;=_;&68?  
agency fee                                        代理费，代理费用 w!`Umll2  
aggregate                                          总计，合计为…… RtC'v";6  
alternation of document and record                 变造文件和记录 <MdGe1n  
alternative audit procedures                      替代审计程序，备选审计程序 XdsJwn F  
amend                                              修改，修订 ,w2WS \`%  
amortisation                                      摊销 U=cWmH
 
analytical capacity                             分析能力 ]1sNmi$T  
analytical procedures                               分析性程序
eOnTW4  
annual financial statements                        年度会计报表，年度财务报表 =& -[TPW  
appendix                                          附录，附表 1h=D4yN  
applicable                                         适用的 >SDpuG&>  
applicable laws and regulations                 适用的法规 -@M3Dwsi3  
application systems                                  应用系统 RUGv8"j  
apply consistently                              一贯地执行，一贯地实施 vZkXt!%)  
appropriate                                       适当的，合适的； nbmc[!PwG  
征用，挪用 IgM v =^U  
appropriate authorization                          适当的授权 )~ z Z'^  
appropriateness of audit evidence                    审计证据的适当性 V= }1[^  
approval                                    批准，核准 =
.`jjDJ  
assertion                                    (会计报表上的)认定；确认 maC>LBa2/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9y^/GwUQ  
asset                                                 资产，财产 "8(U\KaX  
asset restructuring                             资产重组 6OB",  
assignment of duties                                 职责的划分 v
P mnN^  
assistant                                     助理，助理人员 ;6m;M63z  
associated company                                 联属公司，联营公司 ]V<-J   
association                                        联合，结合；协会，社团 =
;{^"#r\  
assumption                                       假设，假定 ;%zC@a~{  
at a given date                                         在某一特定时日 ]sj0~DI*m  
attestation                                         鉴证，公证 V1<`%=%
_W  
attestation service                             鉴证服务 sLns3&n2  
audit adjustment                                审计调整 2P9J' L  
audit areas                                        审计领域 8Xn!Kpa  
audit conclusion                                审计结论 ;7rv  
audit effectiveness                             审计效果 &q>zR6jne  
audit efficiency                                  审计效率 @`|)Ia<  
audit engagement letter                      审计业务约定书 G
7-!`-Nk  
audit evidence                                          审计证据 ?)i1b\4Go  
audit fee                                    审计费 #C*&R>IvY  
audit files                                          审计档案 s@!$='|  
audit findings                                     审计中发现的事项 YG[
w@u  
audit implementation stage                        审计实施阶段 `ZGcgO<c\  
audit mark                                        审计标识 pn\V+Rg'  
audit materiality                                 审计重要性 ddDS=OfH  
audit method                                     审计方法 9%!dNnUk  
audit objective                                         审计目标，审计目的 Dp!zk}f|  
audit of financial statements                      会计报表审计，财务报表审计 Q_O*oT(0  
audit opinion                                     审计意见 !LIlt`ag9  
audit period                                      被审计期间，被审计年度 8_Z/o5s  
audit plan                                          审计计划 YBjdp=als  
audit planning                                    编制审计计划，制定审计计划，审计计划 '* !L!VJ  
audit planning stage                                  审计计划阶段 tcL2J.  
audit procedure                                审计程序 (E!!pz  
audit programme                               审计程序表，具体审计计划 ctJ&URCi#  
audit report                                       审计报告 A';QuWdT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S>f&6ZDNY(  
audit report with a qualified opinion                 有保留意见的审计报告 PW)aLycPK  
audit report with an adverse opinion                否定意见的审计报告 \Tm}mAvK/o  
audit report with dual dates                      双重日期审计报告 ,rO[mNk9@  
audit reporting stage                                 审计报告阶段 NP_?f%(  
audit responsibility                                   审计责任 91d },Mq:  
audit results                                      审计结果 LE;g 0s  
audit risk                                          审计风险 qO()w  
audit sampling                                          审计抽样 J?Iq9f  
audit sampling techniques                         审计抽样方法，审计抽样技术 |_zO_Frtp  
audit strategies                                  审计策略 ;BBpN`T  
audit summary                                         审计总结，审计小结 .  /m hu  
audit team                                         审计小组 VKrSh
I  
audit test                                    审计测试 '3;v] L?G  
audit trail                                          审计轨迹 s<7XxQ  
audit work                                        审计工作 ]P1YHw9  
audit working paper                                 审计工作底稿
`}8&E(<  
audited financial statement                        审计会计报表，已审计财务报表 1"]P`SY$r  
Auditing Guidelines (the～)                      审计规范指南 `X -<$x  
auditing standards                             审计准则 $[(d X!]F  
audit-oriented working paper                          (审计)业务类工作底稿 (:sZ b?*  
authorisation                                     授权 8^ #mvHah  
authorisation of transaction                       交易的授权 IZNOW X|Z;  
availability                                         可获得性 x"\
qf'{D  
B 5H !y46z  
balance                                      余额；差额；平衡 tXq)nfGe{  
balance sheet                                    资产负债表 '%7 Bxof  
bank                                                 银行 Ai kf|)D[  
bank account                                    银行账户，银行户头 }ugxN0  
bank statement                                 银行对账单 Y&f\VNlT  
barter transaction                              易货交易，以物换物交易 HL8eD^  
basis of audit                                    审计依据 J^zi2jtV  
basis of preparation                                (会计报表的)编制基础 "J19*<~  
book of account                               账目，账簿 ' 4O
-  
borrowing                                         借款，贷款，借债 3S"] u}  
branch                                              分支，分支机构，分店 ^v:Zo  
brought forward                                (账户余额等的)承上年，承上期，承上页 |g_g8[@`}  
budget                                              预算 kb#^lO  
building                                      建筑物；大楼 r9@AT(  
business conditions                                  业务情况，经营情况 g22gIj]  
business licence                               (企业等的)营业执照 m 7LUrU  
business relation                                业务关系 h9CIZU[Nh  
<z0WLw0'z  

呵呵，学下，谢谢分享