[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 P$z8TDCH  
　　 "YbvI@pD  
审计词汇英汉对照 $ 2'AY  
   k,o|"9H  
A xBH`=e<  
S2nF13u  
#~J)?JL  
ability to continue as a going concern               持续经营能力 0Lcd@3XL  
acceptability                                     可接受性，可接受程度 (
{=: 
N
 
acceptable level of detection risk                     检查风险的可接受水平 v'Y)~Kv@!  
acceptance of engagement                       接受委托 Bbuy y  
accepting the engagement for the first time              首次接受委托 &6%%_Lw$  
access to asset                                         对资产的接触 hhjT{>je  
according to                                     根据，依据，依照 q]F2
bo  
account balance                                账户余额 Kn~f$1  
account for                                       对……进行会计处理，核算；解释 6u>${}  
accounting                                        会计，会计学 90OSe{  
accounting advisory serve                        会计咨询服务 jbx@ty  
accounting firm                                 会计师事务所 ]k~k6#),;  
accounting information                      会计信息，会计资料 KKm&~^c  
accounting period                             会计期间 l \~w(8g<A  
accounting policies                                   会计政策 mY9^W 2:  
accounting professional bodies                 会计职业组织，会计职业团体 ()1\b  
accounting records                                   会计记录 :
wiQ^ea  
accounting responsibility                           会计责任 +*"u(7AV  
accounting service                             会计服务 W]Z;=-CBr  
accounting standards                                会计准则 h$[}lZDg  
Accounting Standards for Business Enterprises       企业会计准则 g{K*EL<  
accounting system                             会计系统 {qO[93yg)/  
accounting treatment                                会计处理 _@I<H\^  
accuracy                                    准确性，精确性 + v.I|c  
additional audit procedures                      追加审计程序 }RX[J0Prq~  
addressee                                         收件人，收信人 #({0HFSC:j  
Administration of State-owned Assets  (the～)     国有资产管理局 sE87}Lz  
administrative laws and regulations                 行政法规 @]r,cPx0Y  
adverse impact                                 不利影响，负面影响 X`kTbIZ|  
adverse opinion                                反对意见 4%L`~J4 wr  
advisory group                                  咨询组，顾问组 $$7Mq*a>  
agency fee                                        代理费，代理费用 G+Ft2/+\  
aggregate                                          总计，合计为…… 6gz !K"S  
alternation of document and record                 变造文件和记录  pv<$ o  
alternative audit procedures                      替代审计程序，备选审计程序 wc7gOrPpm  
amend                                              修改，修订 nX( 2&<  
amortisation                                      摊销 9\
9:)q  
analytical capacity                             分析能力 94bmKV_  
analytical procedures                               分析性程序 f7B)iI!  
annual financial statements                        年度会计报表，年度财务报表 W]E6<y'  
appendix                                          附录，附表 )xgOl*D  
applicable                                         适用的 dg[&5D1Q  
applicable laws and regulations                 适用的法规 c#'t][Ii  
application systems                                  应用系统  ismx evD  
apply consistently                              一贯地执行，一贯地实施 Bw^*6P^l  
appropriate                                       适当的，合适的； $X1T!i[.X  
征用，挪用 !#l>+9  
appropriate authorization                          适当的授权 &AR@5M u  
appropriateness of audit evidence                    审计证据的适当性 LIfQh  
approval                                    批准，核准 'Fi\Qk'D@  
assertion                                    (会计报表上的)认定；确认 $ M?VJ\8
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (tQ#( '(w  
asset                                                 资产，财产 eXo 7_#  
asset restructuring                             资产重组 M*M,Z  
assignment of duties                                 职责的划分 J3Ipk-'lx  
assistant                                     助理，助理人员 ;Fw{p{7<  
associated company                                 联属公司，联营公司 %M"rc4Xd  
association                                        联合，结合；协会，社团 v@_}R_pX  
assumption                                       假设，假定 d/I,`  
at a given date                                         在某一特定时日 l/?Jp+]  
attestation                                         鉴证，公证 jK`b6:#(,  
attestation service                             鉴证服务 s~N WJ*i  
audit adjustment                                审计调整 t>nx#ErS  
audit areas                                        审计领域 >bQ'*!  
audit conclusion                                审计结论 8T
?=_|  
audit effectiveness                             审计效果 )b^yAzL?
 
audit efficiency                                  审计效率 ^0oOiZs  
audit engagement letter                      审计业务约定书
z%ZAN-  
audit evidence                                          审计证据 f(}?Sp_  
audit fee                                    审计费 9!C
D25u  
audit files                                          审计档案 V~nqPh!Jc  
audit findings                                     审计中发现的事项 "u#,#z_  
audit implementation stage                        审计实施阶段 jz CA2N%  
audit mark                                        审计标识 AQAZ+g(I
K  
audit materiality                                 审计重要性 ' 3B"@^]  
audit method                                     审计方法 tf1iRXf8  
audit objective                                         审计目标，审计目的 l/WQqT  
audit of financial statements                      会计报表审计，财务报表审计 Y3%_IwSJ|  
audit opinion                                     审计意见 dMn0nc+  
audit period                                      被审计期间，被审计年度 A7U]wW9  
audit plan                                          审计计划 | ]#PF*  
audit planning                                    编制审计计划，制定审计计划，审计计划 ScN'|Ia.-  
audit planning stage                                  审计计划阶段 pBo=omQV  
audit procedure                                审计程序 3a|I| NP  
audit programme                               审计程序表，具体审计计划 l1_hD,4  
audit report                                       审计报告 B=vBJC)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )96tBA%u  
audit report with a qualified opinion                 有保留意见的审计报告 ) ,DLrGOl  
audit report with an adverse opinion                否定意见的审计报告 @\ udaZc  
audit report with dual dates                      双重日期审计报告 JDbRv'F:(  
audit reporting stage                                 审计报告阶段 94uAt&&b(  
audit responsibility                                   审计责任 } O:Y?Wq
^  
audit results                                      审计结果 =r1-M.*a.M  
audit risk                                          审计风险 `i~kW  
audit sampling                                          审计抽样 `MD%VHQ9U  
audit sampling techniques                         审计抽样方法，审计抽样技术 6*W7I-A  
audit strategies                                  审计策略 r Uau??  
audit summary                                         审计总结，审计小结 &YiUhK  
audit team                                         审计小组 ,)u1r3@I^  
audit test                                    审计测试 TwdY6E3`  
audit trail                                          审计轨迹 E@.daUo B  
audit work                                        审计工作 (:|g"8mQm  
audit working paper                                 审计工作底稿 qcVmt1"
 
audited financial statement                        审计会计报表，已审计财务报表 KE$I!$zO  
Auditing Guidelines (the～)                      审计规范指南 OSu/!Iv\  
auditing standards                             审计准则 BIQQJLu  
audit-oriented working paper                          (审计)业务类工作底稿 Bp:PAy  
authorisation                                     授权 eDkJ+5b  
authorisation of transaction                       交易的授权  $I*<gn9  
availability                                         可获得性 !xD$U/%c  
B }0okyGg>q  
balance                                      余额；差额；平衡 lE=&hba  
balance sheet                                    资产负债表 V*d@@%u**  
bank                                                 银行 S
{d]0  
bank account                                    银行账户，银行户头 IuV7~w  
bank statement                                 银行对账单 !c2 <-3e  
barter transaction                              易货交易，以物换物交易 s:/Wz39SY3  
basis of audit                                    审计依据 DH 9p1)L'  
basis of preparation                                (会计报表的)编制基础 xj
< K6  
book of account                               账目，账簿 Xtk3~@  
borrowing                                         借款，贷款，借债 O3/w@q Q
 
branch                                              分支，分支机构，分店 L9Z\|L5  
brought forward                                (账户余额等的)承上年，承上期，承上页 \281X  
budget                                              预算 rbw~Ml0  
building                                      建筑物；大楼 /mK."5-cm  
business conditions                                  业务情况，经营情况 DeK&_)g| Z  
business licence                               (企业等的)营业执照 xoe/I[P]U  
business relation                                业务关系 ^1w<wB\B  
]H-5   

呵呵，学下，谢谢分享