[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 i3< ZFR  
　　 dL|*#e  
审计词汇英汉对照 mAuN* (  
   6#(rWW"_  
A k(R&`  
:=2l1Y[-G  
`cpUl*Y=  
ability to continue as a going concern               持续经营能力 S)z5=N(Xz  
acceptability                                     可接受性，可接受程度 x>MY_?a  
acceptable level of detection risk                     检查风险的可接受水平 q|xic>.  
acceptance of engagement                       接受委托 wKj0vMW  
accepting the engagement for the first time              首次接受委托 f4lC*nCN  
access to asset                                         对资产的接触 }NF7"tOL  
according to                                     根据，依据，依照 3vRBK?Q.y  
account balance                                账户余额 #]e](j>]  
account for                                       对……进行会计处理，核算；解释 |s{[<;  
accounting                                        会计，会计学 nI<Ab_EB  
accounting advisory serve                        会计咨询服务 mqKr+  
accounting firm                                 会计师事务所 FW,@.CX  
accounting information                      会计信息，会计资料 /]hE?cmj  
accounting period                             会计期间 p'YNj3&u  
accounting policies                                   会计政策 p WLFJH}N  
accounting professional bodies                 会计职业组织，会计职业团体 }8?1)l  
accounting records                                   会计记录 [LrA_ N  
accounting responsibility                           会计责任 &46Ro|XE`  
accounting service                             会计服务 > @n?W"  
accounting standards                                会计准则 cP&XkAQ  
Accounting Standards for Business Enterprises       企业会计准则 u{(-`Al}L  
accounting system                             会计系统 :yE7jXB  
accounting treatment                                会计处理 X.hVMX2B  
accuracy                                    准确性，精确性 a!*K)x,"<  
additional audit procedures                      追加审计程序 |c3Yh,Sv  
addressee                                         收件人，收信人 $+Zj)V(  
Administration of State-owned Assets  (the～)     国有资产管理局 *pKj6x  
administrative laws and regulations                 行政法规 :Tn1]a)f6  
adverse impact                                 不利影响，负面影响 hwB>@r2  
adverse opinion                                反对意见 g
@B,0JRh  
advisory group                                  咨询组，顾问组 #`b5kqQm  
agency fee                                        代理费，代理费用 Q(7M_2e7  
aggregate                                          总计，合计为…… -8D$[@y(  
alternation of document and record                 变造文件和记录 YDdY'd`*  
alternative audit procedures                      替代审计程序，备选审计程序 rulw6vTB(  
amend                                              修改，修订 ]q|^?C  
amortisation                                      摊销 K!onV3mR  
analytical capacity                             分析能力 =~F.7wq*^  
analytical procedures                               分析性程序 z\r|5Z  
annual financial statements                        年度会计报表，年度财务报表 /6d:l>4  
appendix                                          附录，附表 3m59EI-p  
applicable                                         适用的 z9IJ%=R  
applicable laws and regulations                 适用的法规 E1V;eoK.D  
application systems                                  应用系统 Q2HULz{
 
apply consistently                              一贯地执行，一贯地实施 k=r)kkO)  
appropriate                                       适当的，合适的； aIW W[xZ  
征用，挪用 kr6^6
I.  
appropriate authorization                          适当的授权 0F|DD8tHR  
appropriateness of audit evidence                    审计证据的适当性 'k9dN \ev  
approval                                    批准，核准 _M9-n  
assertion                                    (会计报表上的)认定；确认 s2M|ni=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 SM@RELA'Lb  
asset                                                 资产，财产 2$%E:J+2:$  
asset restructuring                             资产重组 Y~ ( <H e?  
assignment of duties                                 职责的划分 FQGh+.U  
assistant                                     助理，助理人员 7n*[r*$  
associated company                                 联属公司，联营公司 7d"gRM;  
association                                        联合，结合；协会，社团 ECF \/12  
assumption                                       假设，假定 zMW[Xx!  
at a given date                                         在某一特定时日 GUqhm$6a  
attestation                                         鉴证，公证 F^)SQ%xx  
attestation service                             鉴证服务 pu9u b.  
audit adjustment                                审计调整 KWB;*P C^  
audit areas                                        审计领域 cp\A xWtUZ  
audit conclusion                                审计结论 ]f~mR_E  
audit effectiveness                             审计效果 * g;4?_f  
audit efficiency                                  审计效率 Nq =r404  
audit engagement letter                      审计业务约定书 E^
<.;  
audit evidence                                          审计证据 =(U&?1R4  
audit fee                                    审计费 H<bK9k)E  
audit files                                          审计档案 XP'7+/A  
audit findings                                     审计中发现的事项 Lp}>WCams  
audit implementation stage                        审计实施阶段 K W5u.phv  
audit mark                                        审计标识 !;ipLC;e}  
audit materiality                                 审计重要性 M4m90C;d
q  
audit method                                     审计方法 sHi*\  
audit objective                                         审计目标，审计目的 %.3 ]F2_Q  
audit of financial statements                      会计报表审计，财务报表审计 >:yU bo)  
audit opinion                                     审计意见 (hv>vfY@  
audit period                                      被审计期间，被审计年度 ,@*Srrw  
audit plan                                          审计计划 7TW</g(  
audit planning                                    编制审计计划，制定审计计划，审计计划 E8QY6gKF  
audit planning stage                                  审计计划阶段 :4, OA  
audit procedure                                审计程序 F4%vEn\!  
audit programme                               审计程序表，具体审计计划 3vK,vu q  
audit report                                       审计报告 aE'nW@YL
.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;`P}\ Q{  
audit report with a qualified opinion                 有保留意见的审计报告 
4fp]z9Y  
audit report with an adverse opinion                否定意见的审计报告 Y']D_\y  
audit report with dual dates                      双重日期审计报告 "2~%-;c  
audit reporting stage                                 审计报告阶段 WMw]W&  
audit responsibility                                   审计责任 O3>m,v  
audit results                                      审计结果 s wIJmA  
audit risk                                          审计风险 vQiKpO*  
audit sampling                                          审计抽样 g.re`m|Aj  
audit sampling techniques                         审计抽样方法，审计抽样技术 PfKF!/c B  
audit strategies                                  审计策略 0Zq jq0O#  
audit summary                                         审计总结，审计小结 [V-OYjPAx  
audit team                                         审计小组 Qso"jYl<  
audit test                                    审计测试 ]J%p&y+6  
audit trail                                          审计轨迹 2/]74d8  
audit work                                        审计工作 It .`  
audit working paper                                 审计工作底稿 F3L'f2yBG  
audited financial statement                        审计会计报表，已审计财务报表 @h&crI[c  
Auditing Guidelines (the～)                      审计规范指南 HI}9"(t}  
auditing standards                             审计准则 ueM[&:g&MU  
audit-oriented working paper                          (审计)业务类工作底稿 />,Tq!i\4}  
authorisation                                     授权 E3a^)S{  
authorisation of transaction                       交易的授权 Pb(XR+  
availability                                         可获得性 f
EB>3hI  
B ">pt,QV  
balance                                      余额；差额；平衡 XW*,Lo5>H\  
balance sheet                                    资产负债表 :~1sF_  
bank                                                 银行 jbU=D:|  
bank account                                    银行账户，银行户头 dmkd.aP4  
bank statement                                 银行对账单 g;Lk 'Ky6  
barter transaction                              易货交易，以物换物交易 D@cv{ _M/  
basis of audit                                    审计依据 Fu%%:3_  
basis of preparation                                (会计报表的)编制基础 .9Y,N&V<H  
book of account                               账目，账簿 Y,%d_yR
[  
borrowing                                         借款，贷款，借债 x/pM.NZF1  
branch                                              分支，分支机构，分店 S|pMX87 R  
brought forward                                (账户余额等的)承上年，承上期，承上页 1JIo,7  
budget                                              预算 > (.V(]{3y  
building                                      建筑物；大楼 B?G!~lQ)o  
business conditions                                  业务情况，经营情况 )t-Jc+*A>  
business licence                               (企业等的)营业执照 mx'!I7b(L/  
business relation                                业务关系 d
,R  
z+Cw*v\Y  

呵呵，学下，谢谢分享