[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 Z%Zd2 v  
　　 mPP`xL?T  
审计词汇英汉对照 $.v5~UGb{\  
   yH*6@P4:0=  
A .j>hI="b  
a5!Fv54  
eI:C {0p=  
ability to continue as a going concern               持续经营能力 i?e`:}T  
acceptability                                     可接受性，可接受程度 (t
GY%oT"  
acceptable level of detection risk                     检查风险的可接受水平 ez!C?  
acceptance of engagement                       接受委托 Adgc% .#  
accepting the engagement for the first time              首次接受委托 hq/k*;  
access to asset                                         对资产的接触 S'B|>!z@  
according to                                     根据，依据，依照 (BfgwC)  
account balance                                账户余额 tl'9IGlc  
account for                                       对……进行会计处理，核算；解释 u(t#Ze~Y1  
accounting                                        会计，会计学 >Ll$p0W  
accounting advisory serve                        会计咨询服务 ^=SD9V  
accounting firm                                 会计师事务所 15o?{=b[  
accounting information                      会计信息，会计资料 [[Y
0  
accounting period                             会计期间 {aC!~qR  
accounting policies                                   会计政策 w{90`  
accounting professional bodies                 会计职业组织，会计职业团体 B0!"A  
accounting records                                   会计记录 O Wj@<N  
accounting responsibility                           会计责任 H0R&2#YD  
accounting service                             会计服务 T%n2$  
accounting standards                                会计准则 YxinE`u~  
Accounting Standards for Business Enterprises       企业会计准则 k`p74M Wu  
accounting system                             会计系统 9Q-*@6G  
accounting treatment                                会计处理 0#*#a13  
accuracy                                    准确性，精确性 UNi`P9D]3  
additional audit procedures                      追加审计程序 Kmv+1T0,  
addressee                                         收件人，收信人 {$^DMANDx  
Administration of State-owned Assets  (the～)     国有资产管理局 -,{-bi  
administrative laws and regulations                 行政法规 V{&r Q@{W  
adverse impact                                 不利影响，负面影响 Cssl{B  
adverse opinion                                反对意见 U*P. :BvG  
advisory group                                  咨询组，顾问组 yxq}QSb \3  
agency fee                                        代理费，代理费用 lP!;3iJ B  
aggregate                                          总计，合计为…… ^~HQC*  
alternation of document and record                 变造文件和记录 {]]|5 \F  
alternative audit procedures                      替代审计程序，备选审计程序 ~/ilx#d  
amend                                              修改，修订 f5==";eP  
amortisation                                      摊销  g}U3y'  
analytical capacity                             分析能力 d@G}~&.|  
analytical procedures                               分析性程序 4r0b)Y& I  
annual financial statements                        年度会计报表，年度财务报表 9bq<GC'eX8  
appendix                                          附录，附表 AkT<2H |4  
applicable                                         适用的 cl*PFQp9j  
applicable laws and regulations                 适用的法规 V)i5=bHC  
application systems                                  应用系统 Q9&kJ%Mo  
apply consistently                              一贯地执行，一贯地实施 UD y(v]  
appropriate                                       适当的，合适的； fQ=MJ7l  
征用，挪用 e<#DdpX!H~  
appropriate authorization                          适当的授权 !!nuAQ"E[  
appropriateness of audit evidence                    审计证据的适当性 [ dE.
 [  
approval                                    批准，核准 {gaa
i  
assertion                                    (会计报表上的)认定；确认 R1W}dRE}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~b|`'kU  
asset                                                 资产，财产 E|$Oha[  
asset restructuring                             资产重组 ;u(Du-Os!  
assignment of duties                                 职责的划分 !HJ$UG/\  
assistant                                     助理，助理人员 r69WD .  
associated company                                 联属公司，联营公司 ^"tqdeCb=  
association                                        联合，结合；协会，社团 HP$K.a7H  
assumption                                       假设，假定 j+1KNH  
at a given date                                         在某一特定时日 `$9L^Yg,4  
attestation                                         鉴证，公证 HtzMDGV<  
attestation service                             鉴证服务 M1uP\Sa  
audit adjustment                                审计调整 !P"?  
audit areas                                        审计领域 9N}W(>  
audit conclusion                                审计结论 om7`w ]  
audit effectiveness                             审计效果 
{mYx  
audit efficiency                                  审计效率 Mx  N]7  
audit engagement letter                      审计业务约定书 ALR:MAXwC  
audit evidence                                          审计证据 ;Prg'R[o;  
audit fee                                    审计费 5<r)+?!n  
audit files                                          审计档案 &PWf:y{R`  
audit findings                                     审计中发现的事项 |+/$ g.  
audit implementation stage                        审计实施阶段 3o7xN=N  
audit mark                                        审计标识
eG^z*`**  
audit materiality                                 审计重要性 0Uaem  
audit method                                     审计方法 6 ">oo-
 
audit objective                                         审计目标，审计目的 ' C6:e?R  
audit of financial statements                      会计报表审计，财务报表审计 dP3VJ3+ %  
audit opinion                                     审计意见 em
/Xu  
audit period                                      被审计期间，被审计年度 
*dVD  
audit plan                                          审计计划 36i_D6  
audit planning                                    编制审计计划，制定审计计划，审计计划 B'/Icg.T  
audit planning stage                                  审计计划阶段 u ~)%tL  
audit procedure                                审计程序 y7; 5xF?q  
audit programme                               审计程序表，具体审计计划  GG>Y/;^  
audit report                                       审计报告 83xd@-czgh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5@.zz"o.`  
audit report with a qualified opinion                 有保留意见的审计报告 `7>K1slQ}S  
audit report with an adverse opinion                否定意见的审计报告 WFpl1O73  
audit report with dual dates                      双重日期审计报告 D`fc7m  
audit reporting stage                                 审计报告阶段 \#_@qHAG  
audit responsibility                                   审计责任 'Ix5,^M}B  
audit results                                      审计结果 +cw{aI`a8  
audit risk                                          审计风险 ;;6\q!7`  
audit sampling                                          审计抽样 RhyegD  
audit sampling techniques                         审计抽样方法，审计抽样技术 |3|wdzV  
audit strategies                                  审计策略 \y,;Cfl<  
audit summary                                         审计总结，审计小结 &X7ttB"#h  
audit team                                         审计小组 _3zU,qm+  
audit test                                    审计测试 1YFAr}M  
audit trail                                          审计轨迹 KY8^BjY@  
audit work                                        审计工作 4Q/r[x/&C  
audit working paper                                 审计工作底稿 5#BF,-Jv  
audited financial statement                        审计会计报表，已审计财务报表 e Ri!\Fx  
Auditing Guidelines (the～)                      审计规范指南 g)nXo:)&  
auditing standards                             审计准则 eFes+i(35  
audit-oriented working paper                          (审计)业务类工作底稿 e)br`CD%  
authorisation                                     授权 7~lB} $L  
authorisation of transaction                       交易的授权 {z-NlH  
availability                                         可获得性  TVj1C  
B <f[9ju  
balance                                      余额；差额；平衡 uq]iMz>  
balance sheet                                    资产负债表 =>. DD<g"  
bank                                                 银行 \4C)~T:*  
bank account                                    银行账户，银行户头 TLX^~W[gOm  
bank statement                                 银行对账单 vFR 1UP
F  
barter transaction                              易货交易，以物换物交易 (J/>Gy)d  
basis of audit                                    审计依据 8QPT\~  
basis of preparation                                (会计报表的)编制基础 *;Ak5.du  
book of account                               账目，账簿 4'_L W?DS  
borrowing                                         借款，贷款，借债 Bac?'ypm  
branch                                              分支，分支机构，分店 *(>Jd|C  
brought forward                                (账户余额等的)承上年，承上期，承上页 *j/uihY  
budget                                              预算 ^v#+PyW  
building                                      建筑物；大楼 a{5H33JA  
business conditions                                  业务情况，经营情况 AK%=DVkM  
business licence                               (企业等的)营业执照 =tLU]  
business relation                                业务关系 IOn`cbV:  
W6hNJb  

呵呵，学下，谢谢分享