[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 4:.yE|@h[  
　　 $ jWe!]ASU  
审计词汇英汉对照 a6wPkf7-H  
   (2RZc].M~  
A +)k%jIi!  
w6zB uW  
@;_xFL;{g  
ability to continue as a going concern               持续经营能力 [#`)Bb&w  
acceptability                                     可接受性，可接受程度 8ia P(*J  
acceptable level of detection risk                     检查风险的可接受水平 es 8%JTi  
acceptance of engagement                       接受委托 ~~!iDF \  
accepting the engagement for the first time              首次接受委托 xa5^h]o  
access to asset                                         对资产的接触 as=Z_a:0N  
according to                                     根据，依据，依照 %ZF47P%6  
account balance                                账户余额 ,#W>E,UU  
account for                                       对……进行会计处理，核算；解释 btoye \rl  
accounting                                        会计，会计学 FpN>T  
accounting advisory serve                        会计咨询服务 piIj t  
accounting firm                                 会计师事务所 0}}b\!]9  
accounting information                      会计信息，会计资料 0Mpc#:a%1  
accounting period                             会计期间 LfOXgn\  
accounting policies                                   会计政策 '=C)Hj[D  
accounting professional bodies                 会计职业组织，会计职业团体 EVZuwbO)|  
accounting records                                   会计记录 LI1OocY.]  
accounting responsibility                           会计责任 HJWk%t<  
accounting service                             会计服务 8MqKS}\H  
accounting standards                                会计准则 .`*h2  
Accounting Standards for Business Enterprises       企业会计准则 70hm9b-   
accounting system                             会计系统  -i*{8t  
accounting treatment                                会计处理 xo3bY6<n  
accuracy                                    准确性，精确性 @c,Qj$\1  
additional audit procedures                      追加审计程序 &v9*D`7L  
addressee                                         收件人，收信人 uv,&/,;S  
Administration of State-owned Assets  (the～)     国有资产管理局 LgFF+z  
administrative laws and regulations                 行政法规 50h?#u6?  
adverse impact                                 不利影响，负面影响 ;|7]%Z}%  
adverse opinion                                反对意见 4UP#~  
advisory group                                  咨询组，顾问组 {[&$W8Li  
agency fee                                        代理费，代理费用 =E$Hq4I  
aggregate                                          总计，合计为…… 1 ? be  
alternation of document and record                 变造文件和记录 Jd#g"a>zZ  
alternative audit procedures                      替代审计程序，备选审计程序 Q#!|h:K  
amend                                              修改，修订 :+Ti^FF`w  
amortisation                                      摊销 ${fJ]  
analytical capacity                             分析能力 ]$7dkP  
analytical procedures                               分析性程序 mz)Z =`hy  
annual financial statements                        年度会计报表，年度财务报表 <uq#smY  
appendix                                          附录，附表 Q|T9tc
->  
applicable                                         适用的 J;@g#h?  
applicable laws and regulations                 适用的法规 P(h[QAM  
application systems                                  应用系统 gLp7<gx6  
apply consistently                              一贯地执行，一贯地实施 EhJpJb[Z  
appropriate                                       适当的，合适的； NABVU0}
 
征用，挪用 v:. `~h/b  
appropriate authorization                          适当的授权 w K)/m`{g  
appropriateness of audit evidence                    审计证据的适当性 oMdqg4HUF  
approval                                    批准，核准 =XAFW  
assertion                                    (会计报表上的)认定；确认 Z'/sZ3Q}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3pQ^vbQ"  
asset                                                 资产，财产 R/5@*mv{  
asset restructuring                             资产重组 LYM(eK5V  
assignment of duties                                 职责的划分 FQ6jM~  
assistant                                     助理，助理人员 ZDffR:An  
associated company                                 联属公司，联营公司 DX|yL!4[  
association                                        联合，结合；协会，社团 Iq/V[v  
assumption                                       假设，假定 F,
F1Axf  
at a given date                                         在某一特定时日 ?-.Qv1hs6p  
attestation                                         鉴证，公证 [&_c.ti  
attestation service                             鉴证服务 ftr?@^  
audit adjustment                                审计调整 )o51QgPy  
audit areas                                        审计领域 EGD&/%aC  
audit conclusion                                审计结论 4<c#3]  
audit effectiveness                             审计效果 zn Vao %b  
audit efficiency                                  审计效率 JY6&CL`C  
audit engagement letter                      审计业务约定书 *21foBfqh  
audit evidence                                          审计证据 1UyQ``v/  
audit fee                                    审计费 ;~nz%LJ  
audit files                                          审计档案 ik:fq&=  
audit findings                                     审计中发现的事项 $)(K7> P  
audit implementation stage                        审计实施阶段 ;`CNe$y   
audit mark                                        审计标识 "V7 SB   
audit materiality                                 审计重要性 j)A$%xUo  
audit method                                     审计方法 ~]Md*F[4*e  
audit objective                                         审计目标，审计目的 Wa{()Cz  
audit of financial statements                      会计报表审计，财务报表审计 (j*1sk  
audit opinion                                     审计意见 Wu:@+~J.h  
audit period                                      被审计期间，被审计年度 estDW1i)  
audit plan                                          审计计划 dF (m!P/R  
audit planning                                    编制审计计划，制定审计计划，审计计划 aM2[<m}  
audit planning stage                                  审计计划阶段 >wPMJ> 2  
audit procedure                                审计程序 ~4MUac^w  
audit programme                               审计程序表，具体审计计划 0qdgt  
audit report                                       审计报告 cbHb!Lbg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (K"8kQLY  
audit report with a qualified opinion                 有保留意见的审计报告 qYi<GI*|@  
audit report with an adverse opinion                否定意见的审计报告 ,sn/FT^; q  
audit report with dual dates                      双重日期审计报告 Z,x9 {  
audit reporting stage                                 审计报告阶段 +0)zB;~7  
audit responsibility                                   审计责任 0SJ7Q
Ro|K  
audit results                                      审计结果 `%a+LU2  
audit risk                                          审计风险 9[L@*7A`m  
audit sampling                                          审计抽样 N=?! ~n9Q-  
audit sampling techniques                         审计抽样方法，审计抽样技术 zSU06Y  
audit strategies                                  审计策略 >WKlR` J%  
audit summary                                         审计总结，审计小结 =2BB ~\G+  
audit team                                         审计小组 @qGg=)T  
audit test                                    审计测试 T@. $Zpz  
audit trail                                          审计轨迹 hhZUE]  
audit work                                        审计工作 P0/B!8x  
audit working paper                                 审计工作底稿 G\ HU%J  
audited financial statement                        审计会计报表，已审计财务报表 E#cW3\)  
Auditing Guidelines (the～)                      审计规范指南 NbDfD3 1GK  
auditing standards                             审计准则 g;M\4
o  
audit-oriented working paper                          (审计)业务类工作底稿 9YtdE*,k  
authorisation                                     授权 KP
T@I3P  
authorisation of transaction                       交易的授权 C6"bGA  
availability                                         可获得性 ]0g%)fuMf  
B /
nX+*L}d/  
balance                                      余额；差额；平衡 *C0gpEf9S  
balance sheet                                    资产负债表 _tGR:E  
bank                                                 银行 1V@\L|Y  
bank account                                    银行账户，银行户头 Ul E P;  
bank statement                                 银行对账单 _:tclBc8R  
barter transaction                              易货交易，以物换物交易 /G>reG,G  
basis of audit                                    审计依据 ,;_D~7L  
basis of preparation                                (会计报表的)编制基础 c/c%-=  
book of account                               账目，账簿 BhMHT:m  
borrowing                                         借款，贷款，借债 bhFAt1h  
branch                                              分支，分支机构，分店 wq( m%F  
brought forward                                (账户余额等的)承上年，承上期，承上页 e$wbYByW  
budget                                              预算 0H V-e  
building                                      建筑物；大楼 Gn ]%'lrg'  
business conditions                                  业务情况，经营情况 tv
_Cn w  
business licence                               (企业等的)营业执照 >QusXD"L>  
business relation                                业务关系 ? }k~>. \  
,yC-QFQE  

呵呵，学下，谢谢分享