[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 AZxOq !B  
　　 pu,/GBG_  
审计词汇英汉对照 WUMx:a0!  
   JaiYVx(  
A 4f'WF5S/}8  
}mk9-7  
'P39^rb  
ability to continue as a going concern               持续经营能力 bvk+i?{H  
acceptability                                     可接受性，可接受程度 i=]IUjx<  
acceptable level of detection risk                     检查风险的可接受水平 wnN@aO6g*  
acceptance of engagement                       接受委托 )d_)CuUBe  
accepting the engagement for the first time              首次接受委托 >{$;O  
access to asset                                         对资产的接触 {>pB  
according to                                     根据，依据，依照 {.DI[@.g  
account balance                                账户余额 3@\vU~=P:  
account for                                       对……进行会计处理，核算；解释 7f~DD8R  
accounting                                        会计，会计学 R1\cAP^0  
accounting advisory serve                        会计咨询服务 >5i1M^g(  
accounting firm                                 会计师事务所 o#4Wn'E  
accounting information                      会计信息，会计资料 \$<kJ||lS  
accounting period                             会计期间 2p8JqZMQb  
accounting policies                                   会计政策 KSMe#Qnw  
accounting professional bodies                 会计职业组织，会计职业团体 4cTJ$" v  
accounting records                                   会计记录 2P"@=bYT"  
accounting responsibility                           会计责任 {M$mrmG  
accounting service                             会计服务 Oh5(8.<y  
accounting standards                                会计准则 e}-uU7O  
Accounting Standards for Business Enterprises       企业会计准则 3T|:1Nw
 
accounting system                             会计系统 gXE'3  
accounting treatment                                会计处理 rX{QgyY&  
accuracy                                    准确性，精确性 e(6g|h  
additional audit procedures                      追加审计程序  QSmE:Y  
addressee                                         收件人，收信人 N|WnUlf]:  
Administration of State-owned Assets  (the～)     国有资产管理局 ;_%61ZI?M<  
administrative laws and regulations                 行政法规 vWXj6}  
adverse impact                                 不利影响，负面影响 fI t:eKHr  
adverse opinion                                反对意见 \Llrs-0 M  
advisory group                                  咨询组，顾问组 [yf2_{*0T  
agency fee                                        代理费，代理费用 4qrPAt  
aggregate                                          总计，合计为…… nZ$,Bjb
 
alternation of document and record                 变造文件和记录 P (_:8|E  
alternative audit procedures                      替代审计程序，备选审计程序 AFc#2wn  
amend                                              修改，修订 b^;19]/RW  
amortisation                                      摊销 o.Mb~8Yu  
analytical capacity                             分析能力 1e _V@Vy  
analytical procedures                               分析性程序 xEOR\(Z^  
annual financial statements                        年度会计报表，年度财务报表 <u&uwD~A  
appendix                                          附录，附表 =u
YSZR  
applicable                                         适用的 GmcxN<  
applicable laws and regulations                 适用的法规 lva]jh2  
application systems                                  应用系统 \@:pWe  
apply consistently                              一贯地执行，一贯地实施 !3-mPG< ]  
appropriate                                       适当的，合适的； 9 %,_ G.  
征用，挪用 jcYI"f"~  
appropriate authorization                          适当的授权 nv2Y6e}dG  
appropriateness of audit evidence                    审计证据的适当性 M+ ^]j  
approval                                    批准，核准 d9R0P2  
assertion                                    (会计报表上的)认定；确认 X.o
[=E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |U8;25Y  
asset                                                 资产，财产 GLv}|>W  
asset restructuring                             资产重组 lmz{,O  
assignment of duties                                 职责的划分 q}M^i7IE  
assistant                                     助理，助理人员 `i9W nPRt  
associated company                                 联属公司，联营公司 +`yDWN?7  
association                                        联合，结合；协会，社团 % $:js4  
assumption                                       假设，假定 W7O%.xP  
at a given date                                         在某一特定时日 KVSy^-."  
attestation                                         鉴证，公证 7Aq4YjbX  
attestation service                             鉴证服务 t8U)za  
audit adjustment                                审计调整 eOZA2  
audit areas                                        审计领域 |/]bpG'z  
audit conclusion                                审计结论 #ie{!Mh  
audit effectiveness                             审计效果 aCMF[ 3j  
audit efficiency                                  审计效率 6(ju!pE`  
audit engagement letter                      审计业务约定书 4_F<jx,G  
audit evidence                                          审计证据 ]W5s!T_  
audit fee                                    审计费 tJ&S&[}  
audit files                                          审计档案 >M[rOu (d  
audit findings                                     审计中发现的事项 ' f}^/`J  
audit implementation stage                        审计实施阶段 B>o#eW  
audit mark                                        审计标识 D4c}z#}*0  
audit materiality                                 审计重要性 MP w@O0QS  
audit method                                     审计方法 Q5Y4@  
audit objective                                         审计目标，审计目的 Wa2V  Z  
audit of financial statements                      会计报表审计，财务报表审计 )fA9,yNJ3  
audit opinion                                     审计意见 qdAz3iye  
audit period                                      被审计期间，被审计年度 4:nmo@K&~  
audit plan                                          审计计划 UDt.w82  
audit planning                                    编制审计计划，制定审计计划，审计计划 xPq3Sfg`A  
audit planning stage                                  审计计划阶段 VEwv22'  
audit procedure                                审计程序 ^X)U^Qd  
audit programme                               审计程序表，具体审计计划 N{q5E,}  
audit report                                       审计报告 2a (w7/W:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s,]6Lri`\  
audit report with a qualified opinion                 有保留意见的审计报告 j8hb  
audit report with an adverse opinion                否定意见的审计报告 P7 (&*=V  
audit report with dual dates                      双重日期审计报告 KynQ< I/  
audit reporting stage                                 审计报告阶段 K%2,z3ps  
audit responsibility                                   审计责任 1[} =,uaM  
audit results                                      审计结果 Mf%/t HK  
audit risk                                          审计风险 zOg#=ql  
audit sampling                                          审计抽样 oT\B-lx  
audit sampling techniques                         审计抽样方法，审计抽样技术 E@0wt^  
audit strategies                                  审计策略 E4T?8TO$o%  
audit summary                                         审计总结，审计小结 pZlBpGQf  
audit team                                         审计小组 f$*M;|c1c/  
audit test                                    审计测试 D<5gdIw  
audit trail                                          审计轨迹 FGy7KVR  
audit work                                        审计工作 K)_0ej~C  
audit working paper                                 审计工作底稿 O<L/m[]  
audited financial statement                        审计会计报表，已审计财务报表 HTQ.kV  
Auditing Guidelines (the～)                      审计规范指南 }{bO~L7
 
auditing standards                             审计准则 U87VaUr  
audit-oriented working paper                          (审计)业务类工作底稿 !`=r('l  
authorisation                                     授权 tN3Xn]   
authorisation of transaction                       交易的授权 44kY[jhf  
availability                                         可获得性 }x~|XbG  
B `vL R;D  
balance                                      余额；差额；平衡 !yojZG MB  
balance sheet                                    资产负债表 8ENAif  
bank                                                 银行 TcauCL  
bank account                                    银行账户，银行户头 O JvEq@  
bank statement                                 银行对账单 yc_(L-'n  
barter transaction                              易货交易，以物换物交易 Y
 0&w;P  
basis of audit                                    审计依据 Q]{DhDz?+  
basis of preparation                                (会计报表的)编制基础 A>R ^iu  
book of account                               账目，账簿 k8Qv>z  
borrowing                                         借款，贷款，借债 
5\:#-IYJ  
branch                                              分支，分支机构，分店 kYPowM  
brought forward                                (账户余额等的)承上年，承上期，承上页 M}(4>W  
budget                                              预算 h*_r=' E  
building                                      建筑物；大楼 3|P P+<o  
business conditions                                  业务情况，经营情况 f>#\'+l'  
business licence                               (企业等的)营业执照 |I)MsNF  
business relation                                业务关系 14s+&  
I".d>]16|  

呵呵，学下，谢谢分享