[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 N\xqy-L9  
　　 ){gOb  
审计词汇英汉对照 J.El&Dev  
   3xj<ATSe  
A gA.G:1v  
+z9;BPw%  
&jg,8  
ability to continue as a going concern               持续经营能力 (}Gl'.>\M  
acceptability                                     可接受性，可接受程度 (*hA0&n  
acceptable level of detection risk                     检查风险的可接受水平 Mu{mj4Y{  
acceptance of engagement                       接受委托 %PyU3  
accepting the engagement for the first time              首次接受委托 JRl8S   
access to asset                                         对资产的接触 6!+"7r6  
according to                                     根据，依据，依照 _ sM$O>  
account balance                                账户余额 N*@bJ*0  
account for                                       对……进行会计处理，核算；解释 ko  ~iDT  
accounting                                        会计，会计学 =Ybbh`$<  
accounting advisory serve                        会计咨询服务 T0aK1Lh  
accounting firm                                 会计师事务所 ~tz[=3!1H  
accounting information                      会计信息，会计资料 ?VReKv1\  
accounting period                             会计期间 uwf3  
accounting policies                                   会计政策 bZ%[ON5OY  
accounting professional bodies                 会计职业组织，会计职业团体 WL$WWA08_  
accounting records                                   会计记录 ~;U!?  
accounting responsibility                           会计责任 {Y\hr+A  
accounting service                             会计服务 a@m>S$S  
accounting standards                                会计准则 ae P4%h  
Accounting Standards for Business Enterprises       企业会计准则 ( 6r9y3'  
accounting system                             会计系统 %f, 9  
accounting treatment                                会计处理 KnU"49  
accuracy                                    准确性，精确性 1R,n[`}h  
additional audit procedures                      追加审计程序 (4b&}46  
addressee                                         收件人，收信人 '!En,*'IS  
Administration of State-owned Assets  (the～)     国有资产管理局 `W|2Xi=^5  
administrative laws and regulations                 行政法规 b_
][Jye&P  
adverse impact                                 不利影响，负面影响 %s<7|,  
adverse opinion                                反对意见 |=GRPvvi  
advisory group                                  咨询组，顾问组 o#w6]Fmc  
agency fee                                        代理费，代理费用 ]>:%:-d6  
aggregate                                          总计，合计为…… J!S3pS5j  
alternation of document and record                 变造文件和记录 y ?Q"-o (  
alternative audit procedures                      替代审计程序，备选审计程序 Nz$OD_]  
amend                                              修改，修订 xG<S2R2VQh  
amortisation                                      摊销 f'r/Q2{n  
analytical capacity                             分析能力 >,1'[)_  
analytical procedures                               分析性程序 yhUc]6`V.H  
annual financial statements                        年度会计报表，年度财务报表 iiRK3m  
appendix                                          附录，附表 VX;u54hS  
applicable                                         适用的 )Cx8?\/c=x  
applicable laws and regulations                 适用的法规 kqHh@]Z0'  
application systems                                  应用系统 !nykq}kPN\  
apply consistently                              一贯地执行，一贯地实施 E1VCm[j2  
appropriate                                       适当的，合适的； d
8Upr1_  
征用，挪用 1eT|  
appropriate authorization                          适当的授权 0&EX-DbV  
appropriateness of audit evidence                    审计证据的适当性 @#o$~'my  
approval                                    批准，核准 ^hbh|Du  
assertion                                    (会计报表上的)认定；确认 V
&GFGds  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *~fN^{B'!  
asset                                                 资产，财产 b6Ntt
Y!3  
asset restructuring                             资产重组 )rj.WK.  
assignment of duties                                 职责的划分 /:%^Vh3XF  
assistant                                     助理，助理人员 6"%[s@C  
associated company                                 联属公司，联营公司 FRfMtx
vU  
association                                        联合，结合；协会，社团 R]ppA=1*_l  
assumption                                       假设，假定 So!1l7b  
at a given date                                         在某一特定时日 g"zk14'  
attestation                                         鉴证，公证 KAUYE^  
attestation service                             鉴证服务 6`+DBr  
audit adjustment                                审计调整 0A}'.LI  
audit areas                                        审计领域 nP0}vX)<  
audit conclusion                                审计结论 c&R.  
audit effectiveness                             审计效果 GWP"i77y0s  
audit efficiency                                  审计效率 _X@:-_  
audit engagement letter                      审计业务约定书 Vy(l yD<6  
audit evidence                                          审计证据 5B98}N  
audit fee                                    审计费 H) (K  
audit files                                          审计档案 Z{ p;J^:  
audit findings                                     审计中发现的事项 gR?3)m  
audit implementation stage                        审计实施阶段 kXG+zsT  
audit mark                                        审计标识 -Fl3m  
audit materiality                                 审计重要性 8q0f#/`v  
audit method                                     审计方法 /M' b137  
audit objective                                         审计目标，审计目的 X\$M _b>O  
audit of financial statements                      会计报表审计，财务报表审计 6tnA
E':  
audit opinion                                     审计意见 8
zpK;+  
audit period                                      被审计期间，被审计年度 )6AOP-M.9  
audit plan                                          审计计划 o-x_[I|@  
audit planning                                    编制审计计划，制定审计计划，审计计划 B,g QeW&  
audit planning stage                                  审计计划阶段 @MN>ye'T  
audit procedure                                审计程序 s&fU|Jk8  
audit programme                               审计程序表，具体审计计划 z?7s'2w&{  
audit report                                       审计报告 c%B=TAs5c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "4r
5n8  
audit report with a qualified opinion                 有保留意见的审计报告 FyY;F;4P  
audit report with an adverse opinion                否定意见的审计报告 ^_<pc|1  
audit report with dual dates                      双重日期审计报告 NS&~n^*k<  
audit reporting stage                                 审计报告阶段 *w%;$\^  
audit responsibility                                   审计责任 Je?V']lm  
audit results                                      审计结果 ?8~$du$  
audit risk                                          审计风险 =jG3wf*  
audit sampling                                          审计抽样 Kfj*#)SZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,2?C^gxt  
audit strategies                                  审计策略 -<<!eH  
audit summary                                         审计总结，审计小结 B3yn:=80  
audit team                                         审计小组 _l/6Qpf  
audit test                                    审计测试 {'vvE3iZ  
audit trail                                          审计轨迹 "#m *`n  
audit work                                        审计工作 50'6l X(v,  
audit working paper                                 审计工作底稿 c=| a\\  
audited financial statement                        审计会计报表，已审计财务报表 TZHqn6  
Auditing Guidelines (the～)                      审计规范指南 5-&P4  
auditing standards                             审计准则 @-MrmF)<U  
audit-oriented working paper                          (审计)业务类工作底稿 HX <;=m  
authorisation                                     授权 pkM32v-  
authorisation of transaction                       交易的授权 L9AfLw5&X  
availability                                         可获得性 #Io#OG<7b  
B :m+:%ke K  
balance                                      余额；差额；平衡 'kUrSM'*$N  
balance sheet                                    资产负债表 d3 N %V.w  
bank                                                 银行 1w5p*U0 ;  
bank account                                    银行账户，银行户头 8[y7(Xw  
bank statement                                 银行对账单 _c #P  
barter transaction                              易货交易，以物换物交易 oYqC"g&4Z  
basis of audit                                    审计依据 'dht5iI;Yw  
basis of preparation                                (会计报表的)编制基础 '7=*n_l  
book of account                               账目，账簿 .^v7LF]Q  
borrowing                                         借款，贷款，借债 G-:DMjvN  
branch                                              分支，分支机构，分店 OZv&{_b_  
brought forward                                (账户余额等的)承上年，承上期，承上页 [hiOFmMJZ-  
budget                                              预算 Nd6N:1-  
building                                      建筑物；大楼 6!gGWn5>}  
business conditions                                  业务情况，经营情况 Gge"`AT  
business licence                               (企业等的)营业执照 Q2#)Jx\6!  
business relation                                业务关系 8)H"w
$jq  
L' )(Zn1  

呵呵，学下，谢谢分享