[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 5X[=Q>  
　　 X#pE!mT  
审计词汇英汉对照 M~wJe@bc  
   yuhSP{pv'  
A Z$+0gm\Cnw  
^Ji5)c  
%+`$Lb?{  
ability to continue as a going concern               持续经营能力 O@Ep
Rg 1  
acceptability                                     可接受性，可接受程度 QR a>W/N  
acceptable level of detection risk                     检查风险的可接受水平 ,H.q%!{h_  
acceptance of engagement                       接受委托 h"q`gj  
accepting the engagement for the first time              首次接受委托 a|66[  
access to asset                                         对资产的接触 ,!Q2^R  
according to                                     根据，依据，依照 *xt3mv/<z  
account balance                                账户余额 y=q\1~]Z  
account for                                       对……进行会计处理，核算；解释 2AU_<Hr6  
accounting                                        会计，会计学 PC D1I98  
accounting advisory serve                        会计咨询服务 Qs*g)Yr  
accounting firm                                 会计师事务所 IF@)L>-%  
accounting information                      会计信息，会计资料 F7L+bv   
accounting period                             会计期间 b^FB[tZ\x  
accounting policies                                   会计政策 CFn!P;.!  
accounting professional bodies                 会计职业组织，会计职业团体 !R4`ihi1  
accounting records                                   会计记录 Nno*X9>~  
accounting responsibility                           会计责任 L%N|8P[  
accounting service                             会计服务  &grT}  
accounting standards                                会计准则 Q7f\ 5QjT  
Accounting Standards for Business Enterprises       企业会计准则 Cg-khRgLS  
accounting system                             会计系统 K~C*4H:9  
accounting treatment                                会计处理 M"5,8Q`PkI  
accuracy                                    准确性，精确性 Eiwo==M  
additional audit procedures                      追加审计程序 3C2L _ K3  
addressee                                         收件人，收信人 >Ei_##
 
Administration of State-owned Assets  (the～)     国有资产管理局 M2mte#h  
administrative laws and regulations                 行政法规 R~;<}!Gtx  
adverse impact                                 不利影响，负面影响 $c[8-=  
adverse opinion                                反对意见 7pmhH%Dn$  
advisory group                                  咨询组，顾问组 C:zK{+  
agency fee                                        代理费，代理费用 "M1[@xog  
aggregate                                          总计，合计为…… `0Qzu\gRb  
alternation of document and record                 变造文件和记录 vJ }^p}  
alternative audit procedures                      替代审计程序，备选审计程序 jsc1B  
amend                                              修改，修订 I=|b3-  
amortisation                                      摊销 @)|62Dv /  
analytical capacity                             分析能力 g/'M
ECB  
analytical procedures                               分析性程序 (B]rINY|  
annual financial statements                        年度会计报表，年度财务报表 quVTqhg
"  
appendix                                          附录，附表 yw$er?  
applicable                                         适用的
TD
k'  
applicable laws and regulations                 适用的法规 fD]}&xc  
application systems                                  应用系统 8`kK)iCq  
apply consistently                              一贯地执行，一贯地实施 9:IVSD&"Rf  
appropriate                                       适当的，合适的；  WOG=Uy$  
征用，挪用 pjWqI6,  
appropriate authorization                          适当的授权 %fo+Y+t  
appropriateness of audit evidence                    审计证据的适当性 U"af3c^2
 
approval                                    批准，核准 X^eTf-*T  
assertion                                    (会计报表上的)认定；确认 ON\_9\kv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 k*[["u^u]  
asset                                                 资产，财产 hK&jo(V  
asset restructuring                             资产重组 (%YFcE)SRS  
assignment of duties                                 职责的划分 p,Qr9p3y  
assistant                                     助理，助理人员 8|OsVIe%  
associated company                                 联属公司，联营公司 g,r'].Jg  
association                                        联合，结合；协会，社团 >7p?^*&7;  
assumption                                       假设，假定 g%Sl+gWdJ  
at a given date                                         在某一特定时日 ^#9 &Rk!t  
attestation                                         鉴证，公证 ?ep93:j  
attestation service                             鉴证服务 I_oJx  
audit adjustment                                审计调整 8lg$]  
audit areas                                        审计领域 xJ:15eDC  
audit conclusion                                审计结论 :]v%6i.  
audit effectiveness                             审计效果 C%9;~S  
audit efficiency                                  审计效率 bb `GV  
audit engagement letter                      审计业务约定书 [?Wt ZM^q  
audit evidence                                          审计证据 Ux2(Oph  
audit fee                                    审计费 q okgu$2  
audit files                                          审计档案 540-lMe  
audit findings                                     审计中发现的事项 `<cB 6  
audit implementation stage                        审计实施阶段 ?YOH9%_cs  
audit mark                                        审计标识 s
=h  
audit materiality                                 审计重要性 MuQyHEDF  
audit method                                     审计方法 Az8>^|@  
audit objective                                         审计目标，审计目的 vT#zc )j  
audit of financial statements                      会计报表审计，财务报表审计 waz)jEk  
audit opinion                                     审计意见 B\G?dmo  
audit period                                      被审计期间，被审计年度 & gnE"  
audit plan                                          审计计划 [#.E=s+&  
audit planning                                    编制审计计划，制定审计计划，审计计划 UR>zL3  
audit planning stage                                  审计计划阶段 /'ccFm2  
audit procedure                                审计程序 7F!_gj p  
audit programme                               审计程序表，具体审计计划 M{<cqxY  
audit report                                       审计报告 01uMbtM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <C`qJP-  
audit report with a qualified opinion                 有保留意见的审计报告 8*-8"It<"  
audit report with an adverse opinion                否定意见的审计报告 ^mz&L|h  
audit report with dual dates                      双重日期审计报告 -,C">T%\  
audit reporting stage                                 审计报告阶段 71_{FL8  
audit responsibility                                   审计责任 /7/d u[P6  
audit results                                      审计结果 hy3j8?66  
audit risk                                          审计风险 B
&ItA76  
audit sampling                                          审计抽样 B"rnSui  
audit sampling techniques                         审计抽样方法，审计抽样技术 @KfFtR-;  
audit strategies                                  审计策略 UE3(L ^  
audit summary                                         审计总结，审计小结 ?mU 3foa  
audit team                                         审计小组 O$%M.C'  
audit test                                    审计测试 XkLl(uyh  
audit trail                                          审计轨迹 BQu_)@  
audit work                                        审计工作 jT}3Zn  
audit working paper                                 审计工作底稿 ,5$V;|  
audited financial statement                        审计会计报表，已审计财务报表 =NMT H[  
Auditing Guidelines (the～)                      审计规范指南 FR&4i" +  
auditing standards                             审计准则 mrX 2w  
audit-oriented working paper                          (审计)业务类工作底稿 GVhO}m  
authorisation                                     授权 ACm9H9:Vd  
authorisation of transaction                       交易的授权 (&HAjB  
availability                                         可获得性 : 34]}`-  
B PeT _Ty  
balance                                      余额；差额；平衡 WDQtj$e+  
balance sheet                                    资产负债表 m7}PJ^*b  
bank                                                 银行  AV{3f`  
bank account                                    银行账户，银行户头 J6J[\  
bank statement                                 银行对账单 W/q-^Zkt,9  
barter transaction                              易货交易，以物换物交易 pESlBQ7{I  
basis of audit                                    审计依据 *5?a%p  
basis of preparation                                (会计报表的)编制基础 A(zF[\{]  
book of account                               账目，账簿 3NAU|//J  
borrowing                                         借款，贷款，借债 ,WSK '  
branch                                              分支，分支机构，分店 G347&F)  
brought forward                                (账户余额等的)承上年，承上期，承上页 1henQiIO  
budget                                              预算 |W4 \  
building                                      建筑物；大楼 feU]a5%XZ  
business conditions                                  业务情况，经营情况 "h?;)Ye  
business licence                               (企业等的)营业执照 29]-s Utqv  
business relation                                业务关系 XHU&ix{Od  
=%P'?(o|  

呵呵，学下，谢谢分享