[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 WUnmUW[/  
　　 Yo$NE  
审计词汇英汉对照 Y Cbt(nmr  
   0-!K@#$>=  
A /y~ "n4CK~  
1tMs\e-  
(g>>   
ability to continue as a going concern               持续经营能力 4gRt^T-?  
acceptability                                     可接受性，可接受程度 (&y~\t]H  
acceptable level of detection risk                     检查风险的可接受水平 O^W.5SaR  
acceptance of engagement                       接受委托 {vL4:K  
accepting the engagement for the first time              首次接受委托 }VUrn2@-4  
access to asset                                         对资产的接触 dLq)Z*r  
according to                                     根据，依据，依照 Hve'Z,X  
account balance                                账户余额 ;Fi(
zl  
account for                                       对……进行会计处理，核算；解释 3TS(il9A  
accounting                                        会计，会计学 !qjIhZi  
accounting advisory serve                        会计咨询服务 j(*ZPo>o D  
accounting firm                                 会计师事务所 1aQR9zg%  
accounting information                      会计信息，会计资料 r6#It$NU  
accounting period                             会计期间 ^3B&E^R  
accounting policies                                   会计政策 <E`Ygac  
accounting professional bodies                 会计职业组织，会计职业团体 $<[Q8V-  
accounting records                                   会计记录 t"]+}
]O  
accounting responsibility                           会计责任 OE
=]/([  
accounting service                             会计服务 jhN]1t/\X  
accounting standards                                会计准则 H]XY  
Accounting Standards for Business Enterprises       企业会计准则 :"pA0oB  
accounting system                             会计系统 kkz{;OW  
accounting treatment                                会计处理 xpb,Nzwt^  
accuracy                                    准确性，精确性 bZB7t`C5  
additional audit procedures                      追加审计程序 9Un3La8PX  
addressee                                         收件人，收信人 #_b U/rk)*  
Administration of State-owned Assets  (the～)     国有资产管理局 {"([p L  
administrative laws and regulations                 行政法规 w>]?gN?8Fe  
adverse impact                                 不利影响，负面影响 #J
,?oe=<4  
adverse opinion                                反对意见 2{sx"/k\A  
advisory group                                  咨询组，顾问组 #EO@< >I  
agency fee                                        代理费，代理费用 wM
"PJG  
aggregate                                          总计，合计为…… RzOs,  
alternation of document and record                 变造文件和记录 N`JkEd7TT  
alternative audit procedures                      替代审计程序，备选审计程序 >4.K>U?0FC  
amend                                              修改，修订 /2n-q_  
amortisation                                      摊销 0E5
"}8  
analytical capacity                             分析能力 =@%Ukrd@  
analytical procedures                               分析性程序 'fqX^v5n  
annual financial statements                        年度会计报表，年度财务报表 gC+PpY#2h  
appendix                                          附录，附表 %rmn+L),;  
applicable                                         适用的 )M!6y%b67  
applicable laws and regulations                 适用的法规 Nzo;j0 [  
application systems                                  应用系统 p:GB"e9>H  
apply consistently                              一贯地执行，一贯地实施 %ZajM  
appropriate                                       适当的，合适的； I)B+h8l72<  
征用，挪用 [f?fA[,[  
appropriate authorization                          适当的授权 S{qc1qj  
appropriateness of audit evidence                    审计证据的适当性 4NY}=e5  
approval                                    批准，核准 W@vt6v  
assertion                                    (会计报表上的)认定；确认 IYo{eX~=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m!qbQMXn  
asset                                                 资产，财产 z;dFS  
asset restructuring                             资产重组 !m* YPY31  
assignment of duties                                 职责的划分 v|WTm#  
assistant                                     助理，助理人员 ?OYK'p.  
associated company                                 联属公司，联营公司 4DYa~ =w  
association                                        联合，结合；协会，社团 vH^6O:V  
assumption                                       假设，假定 "zn<\z$l  
at a given date                                         在某一特定时日 .]0u#fz0y  
attestation                                         鉴证，公证 r\+0J`  
attestation service                             鉴证服务 &7i o/d\/  
audit adjustment                                审计调整 q,
8TOn  
audit areas                                        审计领域 v*.[O/,EBR  
audit conclusion                                审计结论 -/y]'_a  
audit effectiveness                             审计效果 %a_ rYrL  
audit efficiency                                  审计效率 8%@![$q<g  
audit engagement letter                      审计业务约定书 _DlX F  
audit evidence                                          审计证据 $y0[AB|V  
audit fee                                    审计费 .9cQq/{b   
audit files                                          审计档案 |B<;4ISaRI  
audit findings                                     审计中发现的事项 vpS &w  
audit implementation stage                        审计实施阶段 /f5*KRM  
audit mark                                        审计标识 kgq"b)  
audit materiality                                 审计重要性 !R;NV|.eI6  
audit method                                     审计方法 U/W<Sa\`  
audit objective                                         审计目标，审计目的 E=H>|FgS  
audit of financial statements                      会计报表审计，财务报表审计 zA ; 7Nv$3  
audit opinion                                     审计意见 &!xePKvO6k  
audit period                                      被审计期间，被审计年度 J|uxn<E<>  
audit plan                                          审计计划 l8Xgz aW  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,v
#F6xv8  
audit planning stage                                  审计计划阶段 |2$ wJ$I  
audit procedure                                审计程序 o4%H/|Oq.  
audit programme                               审计程序表，具体审计计划 e={X{5z0  
audit report                                       审计报告 -kGwbV}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fI_I0dc.p  
audit report with a qualified opinion                 有保留意见的审计报告 wNk 0F7Ck  
audit report with an adverse opinion                否定意见的审计报告 X6hp}  
audit report with dual dates                      双重日期审计报告 K~C6dy  
audit reporting stage                                 审计报告阶段 StuQ}  
audit responsibility                                   审计责任 OH(w3:;[8  
audit results                                      审计结果 un)YK  
audit risk                                          审计风险 K4G43P5q`  
audit sampling                                          审计抽样 wX!q dII)  
audit sampling techniques                         审计抽样方法，审计抽样技术 U9*uXD1\  
audit strategies                                  审计策略  .J0Tn,m
 
audit summary                                         审计总结，审计小结 1I=>
0c  
audit team                                         审计小组 R/_bk7o]H  
audit test                                    审计测试 !R 2;]d*  
audit trail                                          审计轨迹 q)m0n237P  
audit work                                        审计工作 kK,Ne%}a2K  
audit working paper                                 审计工作底稿 V1P]mUs{1  
audited financial statement                        审计会计报表，已审计财务报表 dHzQAqb8J  
Auditing Guidelines (the～)                      审计规范指南 sU|\? pJ  
auditing standards                             审计准则 ^n@dC?  
audit-oriented working paper                          (审计)业务类工作底稿 /.1yxb#Z?,  
authorisation                                     授权 @L9C_a  
authorisation of transaction                       交易的授权 )w t mc4'  
availability                                         可获得性 l\HLlwYO  
B KBe\)Vs  
balance                                      余额；差额；平衡 u!B6';XY  
balance sheet                                    资产负债表 ?ZqvR^  
bank                                                 银行 __3s3YG  
bank account                                    银行账户，银行户头 I1a>w=x!+  
bank statement                                 银行对账单 ma gZmY~  
barter transaction                              易货交易，以物换物交易 1iiQW  
basis of audit                                    审计依据 Bi dTrO  
basis of preparation                                (会计报表的)编制基础 jDV;tEY#^  
book of account                               账目，账簿 _K4E6c_  
borrowing                                         借款，贷款，借债 \~r`2p-K  
branch                                              分支，分支机构，分店 5Al1 u|;HB  
brought forward                                (账户余额等的)承上年，承上期，承上页 X0}+X'3  
budget                                              预算 KkIgyLM  
building                                      建筑物；大楼 =(3Yj[>st  
business conditions                                  业务情况，经营情况 +n)_\@aQ  
business licence                               (企业等的)营业执照 k6}M7&nY  
business relation                                业务关系 w |k?2 ?&  
]SO-NR  

呵呵，学下，谢谢分享