[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 ` VL`8
  
　　 /I[?TsXp  
审计词汇英汉对照 :',.I   
   XXuIWIhm  
A T /iKz  
6"+/Imb-  
#=)(t${7'  
ability to continue as a going concern               持续经营能力 t*<@>]k  
acceptability                                     可接受性，可接受程度 ,TrrqCw>  
acceptable level of detection risk                     检查风险的可接受水平 o*5<Cxg  
acceptance of engagement                       接受委托 L<HJ!  
accepting the engagement for the first time              首次接受委托 D ff0$06Nq  
access to asset                                         对资产的接触 -Y]ue*k{  
according to                                     根据，依据，依照 oK;.|ja  
account balance                                账户余额 aAHx
^X^  
account for                                       对……进行会计处理，核算；解释 .~#<>  
accounting                                        会计，会计学 1mT3$Z  
accounting advisory serve                        会计咨询服务 +5n,/YjS`  
accounting firm                                 会计师事务所 U1pL `P1  
accounting information                      会计信息，会计资料 CA2 ,  
accounting period                             会计期间 d-%!.,F#W  
accounting policies                                   会计政策 J}?F4  
accounting professional bodies                 会计职业组织，会计职业团体 \x JGR!  
accounting records                                   会计记录 CXqU<a&  
accounting responsibility                           会计责任 R~40,$e{  
accounting service                             会计服务 fIOI  
accounting standards                                会计准则 `% sK F  
Accounting Standards for Business Enterprises       企业会计准则 T7f>u}
T  
accounting system                             会计系统 (_^pX  
accounting treatment                                会计处理
20[_eu)  
accuracy                                    准确性，精确性 b&k !DeE  
additional audit procedures                      追加审计程序 H8[L:VeNT  
addressee                                         收件人，收信人 ia.95H;  
Administration of State-owned Assets  (the～)     国有资产管理局  6?-vj2,  
administrative laws and regulations                 行政法规 #KA,=J  
adverse impact                                 不利影响，负面影响 H38ODWO3  
adverse opinion                                反对意见 Kt
rqrl^IJ  
advisory group                                  咨询组，顾问组 <0,c{e  
agency fee                                        代理费，代理费用 Z
y0u@` `  
aggregate                                          总计，合计为…… ]IQTf5n  
alternation of document and record                 变造文件和记录 Y.M^tH:  
alternative audit procedures                      替代审计程序，备选审计程序 3OUZR5_$  
amend                                              修改，修订 ><odBM-  
amortisation                                      摊销 3ZN m,{  
analytical capacity                             分析能力 UEeD Nl$^u  
analytical procedures                               分析性程序 O][R"5d  
annual financial statements                        年度会计报表，年度财务报表 s;-(dQ{O  
appendix                                          附录，附表 ;q:.&dak1  
applicable                                         适用的 9I0}:J;7  
applicable laws and regulations                 适用的法规 n6T@A;_g  
application systems                                  应用系统 T;(k  
apply consistently                              一贯地执行，一贯地实施  M1><K:  
appropriate                                       适当的，合适的； jOs&E^">&B  
征用，挪用 %";bgU2
Q  
appropriate authorization                          适当的授权 CR$\$-  
appropriateness of audit evidence                    审计证据的适当性 s{v!jZ  
approval                                    批准，核准 2 CX'J8Sy  
assertion                                    (会计报表上的)认定；确认 8r@_b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E?> ERO3  
asset                                                 资产，财产 %u"3
&kOV  
asset restructuring                             资产重组 Bob K>db  
assignment of duties                                 职责的划分 69)- )en  
assistant                                     助理，助理人员 d_CY=DHF%`  
associated company                                 联属公司，联营公司 [[(29|`]  
association                                        联合，结合；协会，社团 h^E"eC  
assumption                                       假设，假定 sqkk4w1#C  
at a given date                                         在某一特定时日 octBt`\Of  
attestation                                         鉴证，公证 ^J
,Zl`N  
attestation service                             鉴证服务 E"p;  
audit adjustment                                审计调整 RY=B>398:  
audit areas                                        审计领域 2"`R_q  
audit conclusion                                审计结论 Q/EHvb]  
audit effectiveness                             审计效果 xij`Mr  
audit efficiency                                  审计效率 ;eYm+e^?.  
audit engagement letter                      审计业务约定书 EHBy o[  
audit evidence                                          审计证据 (=n{LMa  
audit fee                                    审计费 I5[HD_g:  
audit files                                          审计档案 0fhz7\a^_<  
audit findings                                     审计中发现的事项 w'NL\>  
audit implementation stage                        审计实施阶段 v8Ga@*  
audit mark                                        审计标识 - inZX`afA  
audit materiality                                 审计重要性 s+{)K  
audit method                                     审计方法 nH*JR  
audit objective                                         审计目标，审计目的 &)4#0L4  
audit of financial statements                      会计报表审计，财务报表审计 kWVaHZr  
audit opinion                                     审计意见 IbFS8 *a\  
audit period                                      被审计期间，被审计年度 ZzZy2.7  
audit plan                                          审计计划 9r,)Bw!RP  
audit planning                                    编制审计计划，制定审计计划，审计计划 9os>k*  
audit planning stage                                  审计计划阶段 }GV5':W@WG  
audit procedure                                审计程序 @Vl
Di1  
audit programme                               审计程序表，具体审计计划 X w vH  
audit report                                       审计报告 @e dx]H1~^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k+ Shhe1  
audit report with a qualified opinion                 有保留意见的审计报告 Fk01j;k.H  
audit report with an adverse opinion                否定意见的审计报告 XcfvmlBoD-  
audit report with dual dates                      双重日期审计报告 hS<lUG!9UJ  
audit reporting stage                                 审计报告阶段 7noxUGmFw  
audit responsibility                                   审计责任 \.m"u14[b  
audit results                                      审计结果 _.b^4^[  
audit risk                                          审计风险 *&7F(   
audit sampling                                          审计抽样 0q6$KP}q  
audit sampling techniques                         审计抽样方法，审计抽样技术 _}4l4  
audit strategies                                  审计策略 /DxaKZ ;b  
audit summary                                         审计总结，审计小结 d|T87K>|r"  
audit team                                         审计小组 wjLtLtK?  
audit test                                    审计测试 i8CO+Iv*{  
audit trail                                          审计轨迹 8t4o}3>  
audit work                                        审计工作 A
j9<4
N  
audit working paper                                 审计工作底稿 H{Fww4pn  
audited financial statement                        审计会计报表，已审计财务报表 6Z2a5zO8  
Auditing Guidelines (the～)                      审计规范指南 # 9Src\V  
auditing standards                             审计准则 $\:;N]Cs~0  
audit-oriented working paper                          (审计)业务类工作底稿 Fp3NWvu  
authorisation                                     授权 OsQB` D  
authorisation of transaction                       交易的授权 wGRMv1|lIu  
availability                                         可获得性 8RGU^&  
B ^*!Tq&Dst|  
balance                                      余额；差额；平衡 ;8!L*uMI  
balance sheet                                    资产负债表 r$7zk<01  
bank                                                 银行 J0{;"
 
bank account                                    银行账户，银行户头 IrIF 853g  
bank statement                                 银行对账单
kkA5pbS  
barter transaction                              易货交易，以物换物交易 (e,5 b  
basis of audit                                    审计依据 F^La\cZ*'  
basis of preparation                                (会计报表的)编制基础 puE!7:X7  
book of account                               账目，账簿 J.%%]-f=&  
borrowing                                         借款，贷款，借债 V4~`yT?*"  
branch                                              分支，分支机构，分店 t@hE}R  
brought forward                                (账户余额等的)承上年，承上期，承上页 >M`ryM2=D  
budget                                              预算 NT3Ti ?J,  
building                                      建筑物；大楼 |}hV
_  
business conditions                                  业务情况，经营情况 >m66j2(H*Z  
business licence                               (企业等的)营业执照 ExJch\  
business relation                                业务关系 Vifh`BSP  
#* KmPc+  

呵呵，学下，谢谢分享