[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 lE|Hp  
　　 @3g$H[}  
审计词汇英汉对照 Z~[EZgIg  
   V =9
  
A e]5 n4"]D)  
F4:giu ht  
HuB\92u  
ability to continue as a going concern               持续经营能力 'cgB$:T}.,  
acceptability                                     可接受性，可接受程度 I l2`c}9  
acceptable level of detection risk                     检查风险的可接受水平 lX)ZQY:=:  
acceptance of engagement                       接受委托 glL.CkJ  
accepting the engagement for the first time              首次接受委托 2 WF7^$^:  
access to asset                                         对资产的接触 .G/>X%
X  
according to                                     根据，依据，依照 <0sT  
account balance                                账户余额 "~+?xke5z  
account for                                       对……进行会计处理，核算；解释
x9Oo.[  
accounting                                        会计，会计学 D:Rr|m0Tk  
accounting advisory serve                        会计咨询服务 sQl`0|VH  
accounting firm                                 会计师事务所 _+=M)lPm  
accounting information                      会计信息，会计资料 oZS.pi  
accounting period                             会计期间 =wcqCW,]  
accounting policies                                   会计政策 oj$^87KX  
accounting professional bodies                 会计职业组织，会计职业团体 09_5niaz[  
accounting records                                   会计记录 #0uD&95<  
accounting responsibility                           会计责任 $v \@mW*R  
accounting service                             会计服务 $C.;GUEQ  
accounting standards                                会计准则 4+1aW BJ2  
Accounting Standards for Business Enterprises       企业会计准则 }eLnTi{  
accounting system                             会计系统 hO?RsYJ.F  
accounting treatment                                会计处理 #Y>os3]  
accuracy                                    准确性，精确性 qPH=2k,H  
additional audit procedures                      追加审计程序 Kf>]M|G c  
addressee                                         收件人，收信人 I 7 B$X=  
Administration of State-owned Assets  (the～)     国有资产管理局 LkK# =v  
administrative laws and regulations                 行政法规 }<=4A\LZ  
adverse impact                                 不利影响，负面影响 x\MzMQ#Bf  
adverse opinion                                反对意见 HbXYinG%  
advisory group                                  咨询组，顾问组 n~|sMpd,M1  
agency fee                                        代理费，代理费用 ^B`*4  
aggregate                                          总计，合计为…… zUCtH*  
alternation of document and record                 变造文件和记录 B%Vz -t  
alternative audit procedures                      替代审计程序，备选审计程序 k-N` h  
amend                                              修改，修订 "ABg,
^jf  
amortisation                                      摊销 @K:TGo,%I  
analytical capacity                             分析能力 Iurb?  
analytical procedures                               分析性程序 W|e$@
u9  
annual financial statements                        年度会计报表，年度财务报表 :kz"Wya.  
appendix                                          附录，附表 zEYT,l  
applicable                                         适用的 eW>Y*l%B  
applicable laws and regulations                 适用的法规 E|K~WO]>o  
application systems                                  应用系统 ,8^QV3  
apply consistently                              一贯地执行，一贯地实施 vv% o+r-t  
appropriate                                       适当的，合适的； 'ZboLoS*-  
征用，挪用 M!j: 2dT"  
appropriate authorization                          适当的授权 "cVJqW  
appropriateness of audit evidence                    审计证据的适当性 -SGoE=  
approval                                    批准，核准 ub,GF?9  
assertion                                    (会计报表上的)认定；确认 VA^yv1We  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _2N7E#m"S  
asset                                                 资产，财产 gJUawK  
asset restructuring                             资产重组 |MQ_VZ{6  
assignment of duties                                 职责的划分 
e[)oT  
assistant                                     助理，助理人员 6Yu&'[?H$  
associated company                                 联属公司，联营公司 -{ M(1vV(=  
association                                        联合，结合；协会，社团 >.X& v  
assumption                                       假设，假定 U&}v1wdZ3  
at a given date                                         在某一特定时日 B{ptP4As-  
attestation                                         鉴证，公证 lk?@ =U~  
attestation service                             鉴证服务 lI"~ *"c`  
audit adjustment                                审计调整 }> pNf  
audit areas                                        审计领域 lUJ~_`D  
audit conclusion                                审计结论 ;Or]x?-  
audit effectiveness                             审计效果 ]W9{<+&  
audit efficiency                                  审计效率 (m3 <)  
audit engagement letter                      审计业务约定书 `BOG e; pl  
audit evidence                                          审计证据 Q?uHdmY*X  
audit fee                                    审计费 f0d*%  
audit files                                          审计档案 g&<3Kl  
audit findings                                     审计中发现的事项 z:7
i@m  
audit implementation stage                        审计实施阶段 \J0fr'(S  
audit mark                                        审计标识 aHR&6
zj4  
audit materiality                                 审计重要性 4[o/p8*/  
audit method                                     审计方法 kl0|
22"Gz  
audit objective                                         审计目标，审计目的 _q7mYc  
audit of financial statements                      会计报表审计，财务报表审计 ZqK1|/\ rh  
audit opinion                                     审计意见 +IkL=/';#  
audit period                                      被审计期间，被审计年度 }
S,KUH.  
audit plan                                          审计计划 lK0pr  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q`{2yU:r  
audit planning stage                                  审计计划阶段 ^0fe:ac;  
audit procedure                                审计程序 nA)KRCi
 
audit programme                               审计程序表，具体审计计划 |h6u%t2AY  
audit report                                       审计报告 BdQ/kXZu+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e_v_y$  
audit report with a qualified opinion                 有保留意见的审计报告 @?!&M c2  
audit report with an adverse opinion                否定意见的审计报告  q0y#Y  
audit report with dual dates                      双重日期审计报告 ["65\GI?  
audit reporting stage                                 审计报告阶段 L63B# H"  
audit responsibility                                   审计责任 dum(T  
audit results                                      审计结果 j :$Ruy  
audit risk                                          审计风险 .s8u?1b  
audit sampling                                          审计抽样 #P)(/>nF  
audit sampling techniques                         审计抽样方法，审计抽样技术 c*c 8S~6  
audit strategies                                  审计策略 Fd(o8z8Q  
audit summary                                         审计总结，审计小结 8`GN8F  
audit team                                         审计小组 VTIRkC wl@  
audit test                                    审计测试 )ld`2) 4  
audit trail                                          审计轨迹 T_NN.Ol  
audit work                                        审计工作 hqwDlapTt  
audit working paper                                 审计工作底稿 N6thbH@  
audited financial statement                        审计会计报表，已审计财务报表 7
LrWS83  
Auditing Guidelines (the～)                      审计规范指南 >= VCKN2'j  
auditing standards                             审计准则 Vu1swq)l  
audit-oriented working paper                          (审计)业务类工作底稿 @ ||GMA+|  
authorisation                                     授权 t8_i[Hw6D  
authorisation of transaction                       交易的授权 *:tfz*FG$G  
availability                                         可获得性 _p^&]eQ+k#  
B *\
"+/
 
balance                                      余额；差额；平衡 NS3qNj  
balance sheet                                    资产负债表 ^ EFVjGM  
bank                                                 银行 9tBE=L=  
bank account                                    银行账户，银行户头 d:{#Dk#  
bank statement                                 银行对账单 <[Y@
<  
barter transaction                              易货交易，以物换物交易 c)B <
d#  
basis of audit                                    审计依据 kBr?Q  
basis of preparation                                (会计报表的)编制基础 sOb=+u$$9  
book of account                               账目，账簿 gH<A.5 xy  
borrowing                                         借款，贷款，借债 U%u%_{
-  
branch                                              分支，分支机构，分店 Q35jJQ$<`  
brought forward                                (账户余额等的)承上年，承上期，承上页 h'| J$  
budget                                              预算 [Zj6v a  
building                                      建筑物；大楼 GEbm$ \  
business conditions                                  业务情况，经营情况 jx[g;7~X  
business licence                               (企业等的)营业执照 ~;D5j) 9I  
business relation                                业务关系 ,%4~ulKMn  
\_|g}&}6Y  

呵呵，学下，谢谢分享