[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 ~E#>2Mh  
　　 par $0z/  
审计词汇英汉对照 .#Z}}W#  
   F5:4 B]ZF  
A J*qepq`_  
7G!SlC X}W  
Lab{?!E>U  
ability to continue as a going concern               持续经营能力 iiKFV>;t/  
acceptability                                     可接受性，可接受程度 mI"`.  
acceptable level of detection risk                     检查风险的可接受水平 8gr&{-5  
acceptance of engagement                       接受委托 cKdy)T%;  
accepting the engagement for the first time              首次接受委托 CQQX7Y\  
access to asset                                         对资产的接触 U
*1rA/"n  
according to                                     根据，依据，依照 QV7K~qi  
account balance                                账户余额 wE;??'O'l  
account for                                       对……进行会计处理，核算；解释 .}%$l.#a  
accounting                                        会计，会计学 -Z)$].~|t  
accounting advisory serve                        会计咨询服务 `)!)}PXl  
accounting firm                                 会计师事务所 GAEz : n  
accounting information                      会计信息，会计资料 R2Lq,(@-  
accounting period                             会计期间 /w`{]Ntgu  
accounting policies                                   会计政策 ok2$ p  
accounting professional bodies                 会计职业组织，会计职业团体 uXyNj2(d.  
accounting records                                   会计记录 x]J{EA{+  
accounting responsibility                           会计责任 p~DlZk"  
accounting service                             会计服务 i%D/@$\D6  
accounting standards                                会计准则 Ds$FO}KD{  
Accounting Standards for Business Enterprises       企业会计准则 NhS0D=v6  
accounting system                             会计系统 6t<~. 2'  
accounting treatment                                会计处理 u7<B*d:  
accuracy                                    准确性，精确性 @| qnD  
additional audit procedures                      追加审计程序 %t`a-m  
addressee                                         收件人，收信人 +);o{wfW  
Administration of State-owned Assets  (the～)     国有资产管理局 :Dw;RcZQ  
administrative laws and regulations                 行政法规 ` L6H2:pf  
adverse impact                                 不利影响，负面影响 [P`Q_L,+  
adverse opinion                                反对意见 Y+F$]!hw  
advisory group                                  咨询组，顾问组 -;
_NdL@  
agency fee                                        代理费，代理费用 >dn[oS,  
aggregate                                          总计，合计为…… ;xXHSxa:=W  
alternation of document and record                 变造文件和记录 g=:%j5?.e  
alternative audit procedures                      替代审计程序，备选审计程序 u,*$n'l]  
amend                                              修改，修订 JIjqGxR  
amortisation                                      摊销 rKP" |+^  
analytical capacity                             分析能力 
gU0}.b  
analytical procedures                               分析性程序 7a->"W  
annual financial statements                        年度会计报表，年度财务报表 76 #  
appendix                                          附录，附表 &H-39;?u  
applicable                                         适用的 AW!|xA6'`:  
applicable laws and regulations                 适用的法规 +g@@|&B  
application systems                                  应用系统 #}^
ZxEU  
apply consistently                              一贯地执行，一贯地实施 =3^YK I  
appropriate                                       适当的，合适的； [`yiD
>  
征用，挪用 hm&{l|u{RU  
appropriate authorization                          适当的授权 mAX]m1s  
appropriateness of audit evidence                    审计证据的适当性 #B &D  
approval                                    批准，核准 pzCD' !*  
assertion                                    (会计报表上的)认定；确认 ak;fCx&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0@.$(Aqo(  
asset                                                 资产，财产 kZWc(LwA  
asset restructuring                             资产重组 >OBuHqC  
assignment of duties                                 职责的划分 f)vD2_E  
assistant                                     助理，助理人员 cs8bRXjHa  
associated company                                 联属公司，联营公司 t9zPJQlT}  
association                                        联合，结合；协会，社团 ec)G~?F H  
assumption                                       假设，假定 +d2+w1o^V  
at a given date                                         在某一特定时日 A!ba _14  
attestation                                         鉴证，公证 =5+M]y E<  
attestation service                             鉴证服务 "mSDL:$  
audit adjustment                                审计调整 ZL+{?1&-  
audit areas                                        审计领域 );@@>~  
audit conclusion                                审计结论 4&R\6!*s  
audit effectiveness                             审计效果 ACU0  
audit efficiency                                  审计效率 `Z{; c  
audit engagement letter                      审计业务约定书 )><cL:IJ}S  
audit evidence                                          审计证据 |0b$60m$!t  
audit fee                                    审计费 G$xuHHZ'  
audit files                                          审计档案 pr>K#@^  
audit findings                                     审计中发现的事项 3|[:8  
audit implementation stage                        审计实施阶段 nsaf6y&E  
audit mark                                        审计标识 q(\$-Dk.Vv  
audit materiality                                 审计重要性 {MO`0n; rt  
audit method                                     审计方法 /thCu%%9A  
audit objective                                         审计目标，审计目的 bsR^H5O@  
audit of financial statements                      会计报表审计，财务报表审计 2Qc&6-;`  
audit opinion                                     审计意见 "k "q)5c  
audit period                                      被审计期间，被审计年度 hOO)0IrIM*  
audit plan                                          审计计划 3 r%I *  
audit planning                                    编制审计计划，制定审计计划，审计计划 'N,x=1R5  
audit planning stage                                  审计计划阶段 s3uT:Xw3rW  
audit procedure                                审计程序 s<sqO,!  
audit programme                               审计程序表，具体审计计划 <T+Pw7X   
audit report                                       审计报告 RC ND|X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \@*cj 8e  
audit report with a qualified opinion                 有保留意见的审计报告 *,_Qdr^F  
audit report with an adverse opinion                否定意见的审计报告 $*MjNj2  
audit report with dual dates                      双重日期审计报告 hkRv0q.'  
audit reporting stage                                 审计报告阶段 ?:lOn(0&  
audit responsibility                                   审计责任 tJ&S&[}  
audit results                                      审计结果 Zdr +{-  
audit risk                                          审计风险 "sUe:F;  
audit sampling                                          审计抽样 )d>"K`3  
audit sampling techniques                         审计抽样方法，审计抽样技术 u8~.6]Ae  
audit strategies                                  审计策略 MP w@O0QS  
audit summary                                         审计总结，审计小结 q~;P^i<Y  
audit team                                         审计小组 .Uh-Wi[  
audit test                                    审计测试 ceH7Rq:4W  
audit trail                                          审计轨迹 R 7xV{o  
audit work                                        审计工作 OJbY\U  
audit working paper                                 审计工作底稿 aS'G&(_  
audited financial statement                        审计会计报表，已审计财务报表 vJtQ&,zG  
Auditing Guidelines (the～)                      审计规范指南 Nr|.]=K)5n  
auditing standards                             审计准则 shYcfLJ  
audit-oriented working paper                          (审计)业务类工作底稿 7V 2%  
authorisation                                     授权 $QNfy.6Tn  
authorisation of transaction                       交易的授权 ZZ]/9oiF%  
availability                                         可获得性 FnvN 4h{S  
B b3#c0
GL  
balance                                      余额；差额；平衡 2^[fUzL?  
balance sheet                                    资产负债表 29,`2fFr  
bank                                                 银行 f2uog$Hk  
bank account                                    银行账户，银行户头 F2z^7n.S  
bank statement                                 银行对账单 QI0ARdS  
barter transaction                              易货交易，以物换物交易 u17Da9@;  
basis of audit                                    审计依据 ag:#82C  
basis of preparation                                (会计报表的)编制基础 U%t:]6d&}  
book of account                               账目，账簿 ~ W52Mbf  
borrowing                                         借款，贷款，借债 Nr: %oD_G*  
branch                                              分支，分支机构，分店 qVZ=:D{  
brought forward                                (账户余额等的)承上年，承上期，承上页 vTh-I&} :  
budget                                              预算 qWw@6VvoQ  
building                                      建筑物；大楼 y!blp>V6  
business conditions                                  业务情况，经营情况 e4khReF;  
business licence                               (企业等的)营业执照 [|ky~sRr  
business relation                                业务关系 >|.jG_s  
)#xd]~<
 

呵呵，学下，谢谢分享