[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 o,1Fzdh6(  
　　 az:lG(ZGw  
审计词汇英汉对照 ^oHK.x#{  
   +/*A}!#v  
A e]jzFm~  
h" YA>_1  
)Z?\9'6e4  
ability to continue as a going concern               持续经营能力 #|xj*+)H  
acceptability                                     可接受性，可接受程度 6mrfkYK  
acceptable level of detection risk                     检查风险的可接受水平 53^1;  
acceptance of engagement                       接受委托 Qa16x<Xlm  
accepting the engagement for the first time              首次接受委托 vP<8,XG  
access to asset                                         对资产的接触 ~o;*{ Q  
according to                                     根据，依据，依照 cMt , 80  
account balance                                账户余额 iV%tn{fc  
account for                                       对……进行会计处理，核算；解释 ZONe
}tv:  
accounting                                        会计，会计学 2L2)``*   
accounting advisory serve                        会计咨询服务 fl 9J  
accounting firm                                 会计师事务所 wmv/?g  
accounting information                      会计信息，会计资料 nG5: H.)  
accounting period                             会计期间 FCr>$  
accounting policies                                   会计政策 }WkR-5N  
accounting professional bodies                 会计职业组织，会计职业团体 bF3}L=z  
accounting records                                   会计记录 iGeuO[^  
accounting responsibility                           会计责任 ErMA$UkJ  
accounting service                             会计服务 CI?M2\<g  
accounting standards                                会计准则 wmS:*U2sc  
Accounting Standards for Business Enterprises       企业会计准则 0Z[8d0  
accounting system                             会计系统 {,m W7  
accounting treatment                                会计处理 T;I>5aQ:q4  
accuracy                                    准确性，精确性 oY%NDTVN  
additional audit procedures                      追加审计程序 ~_L_un.R  
addressee                                         收件人，收信人 Yyh X%S%  
Administration of State-owned Assets  (the～)     国有资产管理局 Q,f5r%A.  
administrative laws and regulations                 行政法规 0jwex  
adverse impact                                 不利影响，负面影响 \\Huk*Jn{  
adverse opinion                                反对意见 2}R)0][W  
advisory group                                  咨询组，顾问组 93N:?B9  
agency fee                                        代理费，代理费用 \.dvRI'  
aggregate                                          总计，合计为…… ^RS`q+g  
alternation of document and record                 变造文件和记录 l7JY`x  
alternative audit procedures                      替代审计程序，备选审计程序 A0Hsd  
amend                                              修改，修订 a)8M'f_z  
amortisation                                      摊销 =: =uV0jX\  
analytical capacity                             分析能力 [<{+tAdn)  
analytical procedures                               分析性程序 ny~~xQ"  
annual financial statements                        年度会计报表，年度财务报表 bc|DC,n?  
appendix                                          附录，附表 Q|o~\h<  
applicable                                         适用的 tm}0kWx  
applicable laws and regulations                 适用的法规 Go_~8w0<  
application systems                                  应用系统 9a9{OJa6M  
apply consistently                              一贯地执行，一贯地实施 O%kX=6  
appropriate                                       适当的，合适的； jkIgEF2d*  
征用，挪用 '`Z5.<n7p  
appropriate authorization                          适当的授权 [& &9F};  
appropriateness of audit evidence                    审计证据的适当性 13P8Zmco  
approval                                    批准，核准 F\;G'dm  
assertion                                    (会计报表上的)认定；确认 # }!Ge  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oos7x6  
asset                                                 资产，财产 t1YVE%`w  
asset restructuring                             资产重组 ebS>_jD  
assignment of duties                                 职责的划分 ]T! >]  
assistant                                     助理，助理人员 x, ^
j=n  
associated company                                 联属公司，联营公司 !8O*)=RA  
association                                        联合，结合；协会，社团 #Hr>KQ5mJQ  
assumption                                       假设，假定 4`7:gfrO,  
at a given date                                         在某一特定时日 $;dSM<r  
attestation                                         鉴证，公证 AVA hS}*t  
attestation service                             鉴证服务 4` gAluJ#  
audit adjustment                                审计调整 _$?SKid|o  
audit areas                                        审计领域 >I3#ALF  
audit conclusion                                审计结论 x%JtI'sg  
audit effectiveness                             审计效果 ^MGgFS]G  
audit efficiency                                  审计效率 iii2nmiK  
audit engagement letter                      审计业务约定书 4cni_m]  
audit evidence                                          审计证据 N(W;(7  
audit fee                                    审计费 X99:/3MXB'  
audit files                                          审计档案 H1>}E5^?  
audit findings                                     审计中发现的事项 mRw &^7r  
audit implementation stage                        审计实施阶段 XOzd{  
audit mark                                        审计标识 54w..8'  
audit materiality                                 审计重要性 Dxu2rz!li-  
audit method                                     审计方法 k!K}<sX2  
audit objective                                         审计目标，审计目的 FaC;vuSpy  
audit of financial statements                      会计报表审计，财务报表审计 uFIr.U$V  
audit opinion                                     审计意见 7W6tz\Y  
audit period                                      被审计期间，被审计年度 ! K#Q[Ee  
audit plan                                          审计计划 <3iL5}  
audit planning                                    编制审计计划，制定审计计划，审计计划 '@h
5j6:2  
audit planning stage                                  审计计划阶段 EC2KK)=n}  
audit procedure                                审计程序 I_
IDrS)O  
audit programme                               审计程序表，具体审计计划 u|.L73<j%  
audit report                                       审计报告 %B$~yx3#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i*' 6"  
audit report with a qualified opinion                 有保留意见的审计报告 p*8LS7UT  
audit report with an adverse opinion                否定意见的审计报告 z ) 2h\S  
audit report with dual dates                      双重日期审计报告 k1HukGa  
audit reporting stage                                 审计报告阶段 CfA^Xp@vc  
audit responsibility                                   审计责任 N246RV1W  
audit results                                      审计结果 @JS O=8  
audit risk                                          审计风险 t8,s]I&  
audit sampling                                          审计抽样 jiMI&cl  
audit sampling techniques                         审计抽样方法，审计抽样技术 18
pi3i[  
audit strategies                                  审计策略 Lf|5miO  
audit summary                                         审计总结，审计小结 0 V
:z(r  
audit team                                         审计小组 o[W7' 1O  
audit test                                    审计测试 wIIxs_2Q0c  
audit trail                                          审计轨迹 JB~79Lsdz  
audit work                                        审计工作 /AX1LYlr  
audit working paper                                 审计工作底稿 )pV5l|`  
audited financial statement                        审计会计报表，已审计财务报表 j()<.h;'  
Auditing Guidelines (the～)                      审计规范指南 -
ckk2D?  
auditing standards                             审计准则 1CFTQB>  
audit-oriented working paper                          (审计)业务类工作底稿 uI^E9r/hB  
authorisation                                     授权 Cvr?%+)$M  
authorisation of transaction                       交易的授权 @sRUl ,M;Z  
availability                                         可获得性 UGK4uK+I`  
B 6C>"H  
balance                                      余额；差额；平衡 3zU!5
tg  
balance sheet                                    资产负债表 Z> jk\[  
bank                                                 银行 ,rT62w*e  
bank account                                    银行账户，银行户头 ."<mL}Fi(  
bank statement                                 银行对账单 p9ligs7V'  
barter transaction                              易货交易，以物换物交易 K r9 P#Y  
basis of audit                                    审计依据 M[N$N`9  
basis of preparation                                (会计报表的)编制基础 E(F<s
hT#  
book of account                               账目，账簿 V )CS,w  
borrowing                                         借款，贷款，借债 fX=o,=-f  
branch                                              分支，分支机构，分店 Sdl1k+u  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,*SoV~  
budget                                              预算 X(nbfh?n  
building                                      建筑物；大楼 t(YrF,  
business conditions                                  业务情况，经营情况 e)kN%JqW  
business licence                               (企业等的)营业执照 <QoSq'g#,=  
business relation                                业务关系 u-g2*(ZT  
C 7)w8y  

呵呵，学下，谢谢分享