[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 Trz@~d/[,n  
　　 z/@slT  
审计词汇英汉对照 ,M ^<CJ  
   aQ\$A`?  
A >V8-i`  
u^8{Z;mm  
=R$u[~Xl2X  
ability to continue as a going concern               持续经营能力 dk4CpN  
acceptability                                     可接受性，可接受程度 68C%B9.b'  
acceptable level of detection risk                     检查风险的可接受水平 30 T)!y  
acceptance of engagement                       接受委托 _H7x9 y=  
accepting the engagement for the first time              首次接受委托 DAr1 C+Dy  
access to asset                                         对资产的接触 4yA+h2  
according to                                     根据，依据，依照 U$D65B4
=  
account balance                                账户余额 l L@XM2"  
account for                                       对……进行会计处理，核算；解释 M\Ye<Tk  
accounting                                        会计，会计学 eiaF
aYe\  
accounting advisory serve                        会计咨询服务 [MM~H0=s  
accounting firm                                 会计师事务所 O23k:=Av  
accounting information                      会计信息，会计资料 YHygo#4=8  
accounting period                             会计期间 SP_75BJ
  
accounting policies                                   会计政策 w;:*P  
accounting professional bodies                 会计职业组织，会计职业团体 ,Ae6/D$h/  
accounting records                                   会计记录 E,x+JeKV  
accounting responsibility                           会计责任 `%9 uE(  
accounting service                             会计服务 bI9~jWgGp  
accounting standards                                会计准则 ~H<6gN<j(.  
Accounting Standards for Business Enterprises       企业会计准则 oDAXiY$u  
accounting system                             会计系统 yEoF4bt  
accounting treatment                                会计处理 >rmqBDKaQ  
accuracy                                    准确性，精确性 >7T'OC  
additional audit procedures                      追加审计程序 k|PN0&J  
addressee                                         收件人，收信人 paE[rS\  
Administration of State-owned Assets  (the～)     国有资产管理局 J$w<$5UY  
administrative laws and regulations                 行政法规 `MN4uC  
adverse impact                                 不利影响，负面影响 0{p#j~ZhC  
adverse opinion                                反对意见 RmeD$>7  
advisory group                                  咨询组，顾问组 |a`Sc%  
agency fee                                        代理费，代理费用 ?(F6#"
/E  
aggregate                                          总计，合计为…… .glA gt  
alternation of document and record                 变造文件和记录 $2M$?4S/T  
alternative audit procedures                      替代审计程序，备选审计程序 Em
!/a$  
amend                                              修改，修订 Y>dzR)~3[  
amortisation                                      摊销 h# o6K#  
analytical capacity                             分析能力 Eib5  
analytical procedures                               分析性程序 J7Hl\Q[D1  
annual financial statements                        年度会计报表，年度财务报表 PQSP &  
appendix                                          附录，附表 n& qg;TT  
applicable                                         适用的 }9#r0Vja  
applicable laws and regulations                 适用的法规 !v_|zoCEj  
application systems                                  应用系统 0#s"e}@v  
apply consistently                              一贯地执行，一贯地实施 G+"t/?/  
appropriate                                       适当的，合适的； DIfaVo/"  
征用，挪用 J~zUp(>K  
appropriate authorization                          适当的授权 '/n1IM$7  
appropriateness of audit evidence                    审计证据的适当性
6"5A%{J  
approval                                    批准，核准 gpvYb7Of0  
assertion                                    (会计报表上的)认定；确认 *-=(Q`3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bL+_j}{:N  
asset                                                 资产，财产 _~J {wM  
asset restructuring                             资产重组 %G/hD  
assignment of duties                                 职责的划分 K6/Q}W
 
assistant                                     助理，助理人员 )D5"ap]fX  
associated company                                 联属公司，联营公司 ):68%,  
association                                        联合，结合；协会，社团 ~IfJwBn-i  
assumption                                       假设，假定 b"uu   
at a given date                                         在某一特定时日 0$)>D==  
attestation                                         鉴证，公证 Ky!Y"  
attestation service                             鉴证服务 i$:*Pb3mV  
audit adjustment                                审计调整 ;
!mzyb*  
audit areas                                        审计领域 M4oy  
audit conclusion                                审计结论 Vvn
2 Ep  
audit effectiveness                             审计效果  gmO!  
audit efficiency                                  审计效率 JPc+rfF  
audit engagement letter                      审计业务约定书 R'bTN|Cq  
audit evidence                                          审计证据 FxtQXu-g  
audit fee                                    审计费 ,c$_t
+  
audit files                                          审计档案 ;4^Rx  
audit findings                                     审计中发现的事项 \378rQU  
audit implementation stage                        审计实施阶段 +`7i'ff  
audit mark                                        审计标识 ~Ei$nV  
audit materiality                                 审计重要性 g1/[eoZzk  
audit method                                     审计方法 D3Ig>gKo?m  
audit objective                                         审计目标，审计目的 5T_n %vz  
audit of financial statements                      会计报表审计，财务报表审计 nwB_8mN|  
audit opinion                                     审计意见 Pw7]r<Q  
audit period                                      被审计期间，被审计年度 <ro7vPKNa  
audit plan                                          审计计划 q77;ZPfs8  
audit planning                                    编制审计计划，制定审计计划，审计计划 "3)C'WlEy/  
audit planning stage                                  审计计划阶段 x=hiQ>BIO0  
audit procedure                                审计程序 pMx*F@&nU  
audit programme                               审计程序表，具体审计计划 uGf@  
audit report                                       审计报告 h5{'Q$Erl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <;eW=HT+uq  
audit report with a qualified opinion                 有保留意见的审计报告 j ^j1  
audit report with an adverse opinion                否定意见的审计报告 DnMwUykF>0  
audit report with dual dates                      双重日期审计报告 szZr4y<8|1  
audit reporting stage                                 审计报告阶段 ]YnD  
audit responsibility                                   审计责任 /yDz/>ID\  
audit results                                      审计结果 w(*vj  
audit risk                                          审计风险 TluW-S  
audit sampling                                          审计抽样 UqFO|r"M  
audit sampling techniques                         审计抽样方法，审计抽样技术 BOb">6C  
audit strategies                                  审计策略 %Q__!D[  
audit summary                                         审计总结，审计小结 |"X*@s\'  
audit team                                         审计小组 RE7?KR>  
audit test                                    审计测试 }{K) 4M  
audit trail                                          审计轨迹 $<dH?%!7  
audit work                                        审计工作 AW%#O\N  
audit working paper                                 审计工作底稿 (Ft+uuG  
audited financial statement                        审计会计报表，已审计财务报表 Ga-k  
Auditing Guidelines (the～)                      审计规范指南 F 5bj=mI  
auditing standards                             审计准则 b@gc{R}7  
audit-oriented working paper                          (审计)业务类工作底稿 Xk~D$~4<  
authorisation                                     授权  4C6YO  
authorisation of transaction                       交易的授权 9
-VNp;V
 
availability                                         可获得性 qOIyub  
B I+%[d^,  
balance                                      余额；差额；平衡 )0.kv2o.  
balance sheet                                    资产负债表 b$d;Qx  
bank                                                 银行 '1P 2$#  
bank account                                    银行账户，银行户头 ="1Ind@w!  
bank statement                                 银行对账单 k_L7 kvpt  
barter transaction                              易货交易，以物换物交易 9|^2",V  
basis of audit                                    审计依据 ~WeM TXF>y  
basis of preparation                                (会计报表的)编制基础 Z, zWuE3  
book of account                               账目，账簿 u:6Ic)7'  
borrowing                                         借款，贷款，借债 |sJ[0z  
branch                                              分支，分支机构，分店 :)-Sk$  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,8S/t+H  
budget                                              预算 .KB^3pOpx  
building                                      建筑物；大楼 [N -Di"  
business conditions                                  业务情况，经营情况 }Sm(]y  
business licence                               (企业等的)营业执照 XO>KZV7)  
business relation                                业务关系 dc+>m,3$  
}/0X'o  

呵呵，学下，谢谢分享