[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 9Rpj&0Is  
　　 }-!$KR]:s  
审计词汇英汉对照 HO' HkVA  
   z&eJ?wb  
A j_Fr3BWS  
 W* YfyM  
HHdc[pJ0D  
ability to continue as a going concern               持续经营能力 3Xy>kG}  
acceptability                                     可接受性，可接受程度 3|C"F-'<  
acceptable level of detection risk                     检查风险的可接受水平 IQ\`n|  
acceptance of engagement                       接受委托 >DDQ7 l  
accepting the engagement for the first time              首次接受委托 U6{ RHS[  
access to asset                                         对资产的接触 0\/7[nwS  
according to                                     根据，依据，依照 &{8 "- dw  
account balance                                账户余额 E:7vm@+  
account for                                       对……进行会计处理，核算；解释 |Q$C%7  
accounting                                        会计，会计学 R1U\/  
accounting advisory serve                        会计咨询服务 m<j ^cU#J  
accounting firm                                 会计师事务所 :]x)lP(3E  
accounting information                      会计信息，会计资料 F"LT\7yjyG  
accounting period                             会计期间 G|o-C:~  
accounting policies                                   会计政策 8`*(lKiL  
accounting professional bodies                 会计职业组织，会计职业团体 4;
_.|!LN  
accounting records                                   会计记录 tZ(Wh  
accounting responsibility                           会计责任 bf3)^ 49}  
accounting service                             会计服务 ~j UK-E  
accounting standards                                会计准则 Re=bJ|wo  
Accounting Standards for Business Enterprises       企业会计准则 0KEytm]  
accounting system                             会计系统  d(k`Yk8  
accounting treatment                                会计处理 Kl^
Yq  
accuracy                                    准确性，精确性 P0W%30Dh  
additional audit procedures                      追加审计程序 9"/{gf3D  
addressee                                         收件人，收信人 'oo]oeJ-  
Administration of State-owned Assets  (the～)     国有资产管理局 RgEUTpX  
administrative laws and regulations                 行政法规 }3@`'i7  
adverse impact                                 不利影响，负面影响 GG7N!eZ  
adverse opinion                                反对意见 mv5!fp_*7  
advisory group                                  咨询组，顾问组 z\fk?Tj<ro  
agency fee                                        代理费，代理费用 }D0j%~&"e  
aggregate                                          总计，合计为…… %e_WO,R  
alternation of document and record                 变造文件和记录 I@.qon2V  
alternative audit procedures                      替代审计程序，备选审计程序 1cUC>_%?  
amend                                              修改，修订 ,2u]rLxx;  
amortisation                                      摊销 lk8VJ~2d  
analytical capacity                             分析能力 )m?oQ#`m  
analytical procedures                               分析性程序 f3nib8B'  
annual financial statements                        年度会计报表，年度财务报表 sH6srwI  
appendix                                          附录，附表 |GIT{_JE  
applicable                                         适用的 :5;[Rg5 2  
applicable laws and regulations                 适用的法规 9)
wjVk  
application systems                                  应用系统 d8|:)7PSt  
apply consistently                              一贯地执行，一贯地实施 yp8 .\.  
appropriate                                       适当的，合适的； u6I# D _  
征用，挪用 kD
2 MqR>  
appropriate authorization                          适当的授权 L[IjzxUv  
appropriateness of audit evidence                    审计证据的适当性 zm"&8/l  
approval                                    批准，核准 N#|c2n +  
assertion                                    (会计报表上的)认定；确认 5-n N8qs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lnTl"9F  
asset                                                 资产，财产 GJ!usv u  
asset restructuring                             资产重组 !m78/[LW  
assignment of duties                                 职责的划分 iTD{  
assistant                                     助理，助理人员 10*U2FY)]  
associated company                                 联属公司，联营公司 \,~gA   
association                                        联合，结合；协会，社团 5C/u`{4]Hg  
assumption                                       假设，假定 i;yz%Ug  
at a given date                                         在某一特定时日 ZSxKk6n}J  
attestation                                         鉴证，公证 6?2/b`k  
attestation service                             鉴证服务 p_tMl%K  
audit adjustment                                审计调整 @Yy
=HV  
audit areas                                        审计领域 Jg^tr>I~  
audit conclusion                                审计结论 8iq~ha$]|  
audit effectiveness                             审计效果 S&@~F|  
audit efficiency                                  审计效率 gm4-w 9M[p  
audit engagement letter                      审计业务约定书 h%#@Xd>.  
audit evidence                                          审计证据 ]kc]YO7i%R  
audit fee                                    审计费 ~bvx<:8*%  
audit files                                          审计档案 _)lK.5  
audit findings                                     审计中发现的事项 sd Z=3)  
audit implementation stage                        审计实施阶段 #uKHw2N  
audit mark                                        审计标识 gn7pIoN
 
audit materiality                                 审计重要性 O=ci"2!\-  
audit method                                     审计方法 N/]TZu~k z  
audit objective                                         审计目标，审计目的 =T;%R^@  
audit of financial statements                      会计报表审计，财务报表审计 `Q}.9s_ri  
audit opinion                                     审计意见 SrU,-mA W  
audit period                                      被审计期间，被审计年度 U.d*E/OR5  
audit plan                                          审计计划 VAV@Qn  
audit planning                                    编制审计计划，制定审计计划，审计计划 jt;68SA P  
audit planning stage                                  审计计划阶段 !i{@B  
audit procedure                                审计程序 wMei`svY  
audit programme                               审计程序表，具体审计计划 B-JgXW.\0  
audit report                                       审计报告 0A\o8T.12  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3)I v
8mA  
audit report with a qualified opinion                 有保留意见的审计报告 ;v#~o*  
audit report with an adverse opinion                否定意见的审计报告 UIbV tJ  
audit report with dual dates                      双重日期审计报告 Q-BciBh$  
audit reporting stage                                 审计报告阶段 vBq2JJAl  
audit responsibility                                   审计责任 o KX!{  
audit results                                      审计结果 65qH  
audit risk                                          审计风险 BB=%tz`B  
audit sampling                                          审计抽样 BwrMRMq"  
audit sampling techniques                         审计抽样方法，审计抽样技术 5h1FvJg  
audit strategies                                  审计策略 {U7j  
audit summary                                         审计总结，审计小结 <"aPoGda  
audit team                                         审计小组 sg{>- KHM  
audit test                                    审计测试 hNSV}~h  
audit trail                                          审计轨迹 mLKwk6I  
audit work                                        审计工作 ZJ u\  
audit working paper                                 审计工作底稿 ]'MLy#9  
audited financial statement                        审计会计报表，已审计财务报表 Va?wG3w  
Auditing Guidelines (the～)                      审计规范指南 7RTp+FC]  
auditing standards                             审计准则 *m2J$9q  
audit-oriented working paper                          (审计)业务类工作底稿 GiI2nHZc  
authorisation                                     授权 8M8=
uw~#  
authorisation of transaction                       交易的授权 Qq^>7OU>Co  
availability                                         可获得性 !)KX?i[Q  
B ;%hlh)k$  
balance                                      余额；差额；平衡 ad }^Dj/  
balance sheet                                    资产负债表 kQwBrb4  
bank                                                 银行 bZ:w_z[3=  
bank account                                    银行账户，银行户头 Q{V|{yV^y  
bank statement                                 银行对账单 h5.u W8  
barter transaction                              易货交易，以物换物交易
*}A J7]  
basis of audit                                    审计依据 / k(0}g=\  
basis of preparation                                (会计报表的)编制基础 cqi: Rj  
book of account                               账目，账簿 -0Y8/6](  
borrowing                                         借款，贷款，借债 tb^3-ZUb  
branch                                              分支，分支机构，分店 -i7W|X"  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^~8l|d_  
budget                                              预算 oF)+f 4  
building                                      建筑物；大楼  |Zncr9b  
business conditions                                  业务情况，经营情况 cPkN)+K  
business licence                               (企业等的)营业执照 l^WFMeMD3a  
business relation                                业务关系 [gQ* y~N  
&3'II:x(  

呵呵，学下，谢谢分享