[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 !Typ_Cs  
　　 8gI~x.k`  
审计词汇英汉对照 *L~88-V^  
   }@S''AA\  
A F B7.b  
m;"dLUb  
gay6dj^  
ability to continue as a going concern               持续经营能力 \%011 I4  
acceptability                                     可接受性，可接受程度 # ~T KC|G  
acceptable level of detection risk                     检查风险的可接受水平 H@pF 3gh  
acceptance of engagement                       接受委托 %["V "{ z  
accepting the engagement for the first time              首次接受委托 - d(RK_  
access to asset                                         对资产的接触 dTW3mF4=  
according to                                     根据，依据，依照 |qTS{qQh{L  
account balance                                账户余额 L;s,xV  
account for                                       对……进行会计处理，核算；解释 _f5n t:-  
accounting                                        会计，会计学 vx8-~Oq{|;  
accounting advisory serve                        会计咨询服务 p6e9mSs  
accounting firm                                 会计师事务所 V;-YM W  
accounting information                      会计信息，会计资料 F),wj8#~>-  
accounting period                             会计期间 0"to]=  
accounting policies                                   会计政策 4P\?vz"  
accounting professional bodies                 会计职业组织，会计职业团体 2pQdDbm  
accounting records                                   会计记录 =jN9PzLk  
accounting responsibility                           会计责任 i VIpe  
accounting service                             会计服务 kan4P@XVS  
accounting standards                                会计准则 V}UYr Va#9  
Accounting Standards for Business Enterprises       企业会计准则 5Myp#!|x:  
accounting system                             会计系统 `;fk,\8t%  
accounting treatment                                会计处理 3m9ab"  
accuracy                                    准确性，精确性 ;iMgv5=  
additional audit procedures                      追加审计程序 A#
P]|i  
addressee                                         收件人，收信人 B&oP0 jS  
Administration of State-owned Assets  (the～)     国有资产管理局 ($ l t@j  
administrative laws and regulations                 行政法规 IrZ!.5%tV  
adverse impact                                 不利影响，负面影响 ]aF!0Fln~  
adverse opinion                                反对意见 RRH[$jk  
advisory group                                  咨询组，顾问组 Y"&1jud4xl  
agency fee                                        代理费，代理费用 0ynvn9@t  
aggregate                                          总计，合计为…… -N]%)Hy  
alternation of document and record                 变造文件和记录 XY1eeB-  
alternative audit procedures                      替代审计程序，备选审计程序 v{dvB:KP5X  
amend                                              修改，修订 %+,7=Wt-  
amortisation                                      摊销 Y +9OP  
analytical capacity                             分析能力 Y]R;>E5o|  
analytical procedures                               分析性程序 aV'r oxM  
annual financial statements                        年度会计报表，年度财务报表 )mVpJYt;  
appendix                                          附录，附表 \h}a?T6  
applicable                                         适用的 (ug^2WG Yq  
applicable laws and regulations                 适用的法规 8P#jC$<  
application systems                                  应用系统 ~HH6=qjU)  
apply consistently                              一贯地执行，一贯地实施 TQ\\/e:  
appropriate                                       适当的，合适的； x.OCE`  
征用，挪用 &7CAxU;i3  
appropriate authorization                          适当的授权 J_=42aHO  
appropriateness of audit evidence                    审计证据的适当性 0=^A{V!m  
approval                                    批准，核准 $WV N4fg  
assertion                                    (会计报表上的)认定；确认 fq2t^c|$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GcL :plz  
asset                                                 资产，财产 ~3u'=u9
l  
asset restructuring                             资产重组 /Ky x Ob)  
assignment of duties                                 职责的划分 MSw:Ay[9  
assistant                                     助理，助理人员 If*t$f>y4N  
associated company                                 联属公司，联营公司 1hQeuG  
association                                        联合，结合；协会，社团 Kq*D_Rh2  
assumption                                       假设，假定 CI };$4W~  
at a given date                                         在某一特定时日 iEJY[P1  
attestation                                         鉴证，公证 _Bh ^<D-  
attestation service                             鉴证服务 jml 4YaGZ  
audit adjustment                                审计调整 {IlX@qWr  
audit areas                                        审计领域 qd7 86~  
audit conclusion                                审计结论 2 }^fhMS  
audit effectiveness                             审计效果 ,?B o x  
audit efficiency                                  审计效率 `V1D&}H+G  
audit engagement letter                      审计业务约定书 U[Pll~m2b  
audit evidence                                          审计证据 "7*cF>FE8  
audit fee                                    审计费 rg^  
audit files                                          审计档案 8"\g?/  
audit findings                                     审计中发现的事项 
0WjPo  
audit implementation stage                        审计实施阶段 xxlYn9ke  
audit mark                                        审计标识 )+nY-DB(  
audit materiality                                 审计重要性 _26~<gU8  
audit method                                     审计方法 KF#,Q  
audit objective                                         审计目标，审计目的 X~ AE??  
audit of financial statements                      会计报表审计，财务报表审计 &Jr~)o   
audit opinion                                     审计意见 V>`xTQG  
audit period                                      被审计期间，被审计年度 -m.SN>V  
audit plan                                          审计计划 _k,/t
10  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~HH#aXh*  
audit planning stage                                  审计计划阶段 :$`"M#vMX  
audit procedure                                审计程序  3O:gZRxK  
audit programme                               审计程序表，具体审计计划 `n# {}%  
audit report                                       审计报告 l }i .  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b@yGa%Gz@  
audit report with a qualified opinion                 有保留意见的审计报告 Q[+o\{ O  
audit report with an adverse opinion                否定意见的审计报告 lUR7zrwJ]o  
audit report with dual dates                      双重日期审计报告 '7!b#if  
audit reporting stage                                 审计报告阶段 )9L:^i6  
audit responsibility                                   审计责任 ~9OART='  
audit results                                      审计结果 `nxm<~-\  
audit risk                                          审计风险 m&H@f:  
audit sampling                                          审计抽样 Lwg@*:`d  
audit sampling techniques                         审计抽样方法，审计抽样技术
0t-!6  
audit strategies                                  审计策略 .5',w"R  
audit summary                                         审计总结，审计小结 )rTV}Hk  
audit team                                         审计小组 _dT,%q  
audit test                                    审计测试 lJfn3  
audit trail                                          审计轨迹 gsqpQq7  
audit work                                        审计工作 Q)7iu  
audit working paper                                 审计工作底稿  vj+x
(  
audited financial statement                        审计会计报表，已审计财务报表 5s >UM@})  
Auditing Guidelines (the～)                      审计规范指南 ^b{w\HZ  
auditing standards                             审计准则 , 8NY<sFh  
audit-oriented working paper                          (审计)业务类工作底稿
P+m{hn~%  
authorisation                                     授权 MVGznf?  
authorisation of transaction                       交易的授权 VF Z_Vw  
availability                                         可获得性 o2FQ/EIE  
B p/4\O  
balance                                      余额；差额；平衡 [f'V pId8  
balance sheet                                    资产负债表 ^MyuD?va  
bank                                                 银行 @w)Vt$+b]  
bank account                                    银行账户，银行户头 r.5}Q?  
bank statement                                 银行对账单 6iiH+Nc  
barter transaction                              易货交易，以物换物交易 Fu*~{n  
basis of audit                                    审计依据 Ix;9D'^}  
basis of preparation                                (会计报表的)编制基础
u;fD4CA  
book of account                               账目，账簿 rKR2v(c  
borrowing                                         借款，贷款，借债 r>=)Y32Q  
branch                                              分支，分支机构，分店 nV|H5i;N7  
brought forward                                (账户余额等的)承上年，承上期，承上页 bp06xHMu  
budget                                              预算 Hoaf3 `n  
building                                      建筑物；大楼 A8?uCkG  
business conditions                                  业务情况，经营情况 ?N 6'*2{NT  
business licence                               (企业等的)营业执照 JsfX&dX0  
business relation                                业务关系 8._ A[{.f  
Pa.D+  

呵呵，学下，谢谢分享