[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 -Tz9J4xU&  
　　 wHIS}OONz  
审计词汇英汉对照 sq<y2j1oF  
   %/sf#8^m  
A V}aXS;(r%  
TF{ xFb)  
xNm<` Y?  
ability to continue as a going concern               持续经营能力 hwC3['  
acceptability                                     可接受性，可接受程度 fE^rTUtn  
acceptable level of detection risk                     检查风险的可接受水平 /8
GVu7  
acceptance of engagement                       接受委托  gZvl D  
accepting the engagement for the first time              首次接受委托 2QBq  
access to asset                                         对资产的接触 43P?f+IYrk  
according to                                     根据，依据，依照 Llg[YBJ7>  
account balance                                账户余额 Yoaz|7LS  
account for                                       对……进行会计处理，核算；解释 hd^?svID  
accounting                                        会计，会计学 Sc*p7o: A  
accounting advisory serve                        会计咨询服务 .m+KXlP  
accounting firm                                 会计师事务所 Y> 7/>x6  
accounting information                      会计信息，会计资料 ?(R6}ab>K7  
accounting period                             会计期间 -4V1
s;QUZ  
accounting policies                                   会计政策 *.Kc-f4mP  
accounting professional bodies                 会计职业组织，会计职业团体 vB#3jI  
accounting records                                   会计记录 FTk!Mn88  
accounting responsibility                           会计责任 ;=_KLG <  
accounting service                             会计服务 *8MU,6  
accounting standards                                会计准则 &&t4G}*  
Accounting Standards for Business Enterprises       企业会计准则 Zcf?4{Kd?  
accounting system                             会计系统 fe&K2C%bm  
accounting treatment                                会计处理 GJH6b7I  
accuracy                                    准确性，精确性 0p~
:fm  
additional audit procedures                      追加审计程序 +]I7)  
addressee                                         收件人，收信人 < FN[{YsA  
Administration of State-owned Assets  (the～)     国有资产管理局 LM<OYRB(  
administrative laws and regulations                 行政法规 ;O.U-s  
adverse impact                                 不利影响，负面影响 s%p(_pB  
adverse opinion                                反对意见 E8)C_[QJ`  
advisory group                                  咨询组，顾问组 pU}>}  
agency fee                                        代理费，代理费用 ~>+}(%<,  
aggregate                                          总计，合计为…… 44b'40  
alternation of document and record                 变造文件和记录 yyBfLPXZ  
alternative audit procedures                      替代审计程序，备选审计程序 \O\onvEa  
amend                                              修改，修订 (bZ)pW/iw  
amortisation                                      摊销 .F> cZ,  
analytical capacity                             分析能力 f} #pKsX.  
analytical procedures                               分析性程序 ?p6+?\H  
annual financial statements                        年度会计报表，年度财务报表 w^P4_Yr  
appendix                                          附录，附表 MiS$Y  
applicable                                         适用的 4qiG>^h9  
applicable laws and regulations                 适用的法规 a0y;c@pkO  
application systems                                  应用系统 1C'lT,twl  
apply consistently                              一贯地执行，一贯地实施 L?0dZY-"  
appropriate                                       适当的，合适的； ^[d)Hk}L  
征用，挪用 xS*f{5Hr8  
appropriate authorization                          适当的授权 OTa lR;:]r  
appropriateness of audit evidence                    审计证据的适当性 z\Qg 3BS  
approval                                    批准，核准 idGM%Faur  
assertion                                    (会计报表上的)认定；确认 HJoPk'p%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !.x(lOqf  
asset                                                 资产，财产 Nluy]h &  
asset restructuring                             资产重组 fWF\V[  
assignment of duties                                 职责的划分 EPdR-dC^wE  
assistant                                     助理，助理人员 /GfC/)1_  
associated company                                 联属公司，联营公司 ~#@sZ0/<  
association                                        联合，结合；协会，社团 1R1J/Z*V/  
assumption                                       假设，假定 k>U&Us0  
at a given date                                         在某一特定时日 O`~T:N|D  
attestation                                         鉴证，公证 wnhac}  
attestation service                             鉴证服务 h6la+l?x  
audit adjustment                                审计调整 e9"<.:&  
audit areas                                        审计领域 ;l+3l ez  
audit conclusion                                审计结论 s+o/:rrxY  
audit effectiveness                             审计效果 D|6prC%/  
audit efficiency                                  审计效率 1JJ Q(b  
audit engagement letter                      审计业务约定书 ZuILDevMD  
audit evidence                                          审计证据 zziujs:  
audit fee                                    审计费 :] {+
3A  
audit files                                          审计档案 gb8nST$r  
audit findings                                     审计中发现的事项 ysDfp'
C,  
audit implementation stage                        审计实施阶段 uu]<R@!J  
audit mark                                        审计标识 !<@k\~9^D  
audit materiality                                 审计重要性 `'.u$IBW  
audit method                                     审计方法 !x|OgvJ  
audit objective                                         审计目标，审计目的 )O2giVq7[0  
audit of financial statements                      会计报表审计，财务报表审计 j<wWPv  
audit opinion                                     审计意见 |"vqM)V$  
audit period                                      被审计期间，被审计年度 B,,f$h!  
audit plan                                          审计计划 bU(t5 [
  
audit planning                                    编制审计计划，制定审计计划，审计计划 :Uj+iYE8Z8  
audit planning stage                                  审计计划阶段 :v8j3 =  
audit procedure                                审计程序 }(O 7tC  
audit programme                               审计程序表，具体审计计划 l 0jjLqm:  
audit report                                       审计报告 |OhNQoTY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 doVBVTk^  
audit report with a qualified opinion                 有保留意见的审计报告 uF L~^vz  
audit report with an adverse opinion                否定意见的审计报告 _`*x}  
audit report with dual dates                      双重日期审计报告 ?VO*s-G:J  
audit reporting stage                                 审计报告阶段 dX,2cK[aG  
audit responsibility                                   审计责任 L:%; Fx2  
audit results                                      审计结果 ,/ly|Dv  
audit risk                                          审计风险 9<}d98  
audit sampling                                          审计抽样 9bq#&~+  
audit sampling techniques                         审计抽样方法，审计抽样技术 j+w*Absh  
audit strategies                                  审计策略 D />REC^
 
audit summary                                         审计总结，审计小结 _ B",? }  
audit team                                         审计小组 VQ{}S $jQ  
audit test                                    审计测试 _(TavL>l =  
audit trail                                          审计轨迹 3RZP 12x  
audit work                                        审计工作 !7P 1%/  
audit working paper                                 审计工作底稿 K{t7_i#tv  
audited financial statement                        审计会计报表，已审计财务报表 K({+3vK  
Auditing Guidelines (the～)                      审计规范指南 `2Ju[P  
auditing standards                             审计准则 #rF|X6P  
audit-oriented working paper                          (审计)业务类工作底稿 #ZeZs31  
authorisation                                     授权 p p9Gzn C  
authorisation of transaction                       交易的授权 Dwe_ytjpc  
availability                                         可获得性 wVP{R3  
B 7Ha +@  
balance                                      余额；差额；平衡 "ALR)s,1,  
balance sheet                                    资产负债表 6 80i?=z  
bank                                                 银行 E<>n0",  
bank account                                    银行账户，银行户头 & d[&8V5S  
bank statement                                 银行对账单 u B~ /W  
barter transaction                              易货交易，以物换物交易 ,a~- (@  
basis of audit                                    审计依据 @;"HslU\Q  
basis of preparation                                (会计报表的)编制基础 3)Wi? -  
book of account                               账目，账簿 )PVX)2P_C  
borrowing                                         借款，贷款，借债 "=MRzSke3  
branch                                              分支，分支机构，分店 -A[iTI"  
brought forward                                (账户余额等的)承上年，承上期，承上页 i:ZpAo+Z{  
budget                                              预算 ?9i 7w1`  
building                                      建筑物；大楼 oIAP dn  
business conditions                                  业务情况，经营情况 ]}<wS]1  
business licence                               (企业等的)营业执照 Vdjf F&q  
business relation                                业务关系 66,
?f<b  
Azxy!gDT"  

呵呵，学下，谢谢分享