[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 tX@y ]"  
　　 IMMsOl  
审计词汇英汉对照 RW1+y/#%P  
   u^c/1
H:6  
A }R5EuR m\  
, aBy1K  
`.3.n8V  
ability to continue as a going concern               持续经营能力 G %\/[ B  
acceptability                                     可接受性，可接受程度 B]}gfVO  
acceptable level of detection risk                     检查风险的可接受水平 *8;<w~  
acceptance of engagement                       接受委托 M5dEZ  
accepting the engagement for the first time              首次接受委托 F9r/ M"5  
access to asset                                         对资产的接触 Eyk:pnKJb  
according to                                     根据，依据，依照 BD}%RTeWKq  
account balance                                账户余额 j)@{_tv6;  
account for                                       对……进行会计处理，核算；解释 h6<i,1gQ1  
accounting                                        会计，会计学
y;4g>m a0  
accounting advisory serve                        会计咨询服务 v*.iNA;&i  
accounting firm                                 会计师事务所 s'l|Ii  
accounting information                      会计信息，会计资料 llh +r?  
accounting period                             会计期间 nhC8Tq [m  
accounting policies                                   会计政策 #.fJ M:"tG  
accounting professional bodies                 会计职业组织，会计职业团体 dn?'06TD  
accounting records                                   会计记录 `,/5skeJ  
accounting responsibility                           会计责任 p1i}fGS  
accounting service                             会计服务 9n_RkW5 g  
accounting standards                                会计准则 f#!nj]}#  
Accounting Standards for Business Enterprises       企业会计准则 61&{I>
~1  
accounting system                             会计系统 NG:4Q.G1g  
accounting treatment                                会计处理 3PL0bejaT7  
accuracy                                    准确性，精确性 ;#IrHR*Bk  
additional audit procedures                      追加审计程序 Xo[cpcV  
addressee                                         收件人，收信人 F1B/
cd  
Administration of State-owned Assets  (the～)     国有资产管理局 +F-Y^):  
administrative laws and regulations                 行政法规 4${3e Sg_  
adverse impact                                 不利影响，负面影响 0+SZ
-]  
adverse opinion                                反对意见 ?1Vx)j>|  
advisory group                                  咨询组，顾问组 F$1{w"&  
agency fee                                        代理费，代理费用 !TY0;is  
aggregate                                          总计，合计为…… w2/
3[VZ}l  
alternation of document and record                 变造文件和记录 fO^s4gWTg  
alternative audit procedures                      替代审计程序，备选审计程序 uR.pQo07y<  
amend                                              修改，修订 _1Ne+"V  
amortisation                                      摊销 (4yXr|to}  
analytical capacity                             分析能力 |wQ3+WN|  
analytical procedures                               分析性程序 6-/W4L)?>  
annual financial statements                        年度会计报表，年度财务报表 y:$qX*+9e  
appendix                                          附录，附表 I?%q`GyP5  
applicable                                         适用的 "iX\U'`  
applicable laws and regulations                 适用的法规 a MFUj+^  
application systems                                  应用系统 jTV4iX  
apply consistently                              一贯地执行，一贯地实施 QfPw5 0N;  
appropriate                                       适当的，合适的； "*l{ m2"  
征用，挪用 )1@%!fr  
appropriate authorization                          适当的授权 (e!Yu#-  
appropriateness of audit evidence                    审计证据的适当性 4!xRA''  
approval                                    批准，核准 \dE{[^.5  
assertion                                    (会计报表上的)认定；确认 ;~[}B v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #DJZ42  
asset                                                 资产，财产 O:T 49:R}r  
asset restructuring                             资产重组 KC2Z@  
assignment of duties                                 职责的划分 7P*\|Sxk%  
assistant                                     助理，助理人员 0]MD?6-  
associated company                                 联属公司，联营公司 f O+lD  
association                                        联合，结合；协会，社团 /?XI,#j3kM  
assumption                                       假设，假定  n6Uf>5  
at a given date                                         在某一特定时日 _nxu8g]  
attestation                                         鉴证，公证 &sBD0R(a  
attestation service                             鉴证服务 s?->2gxhx  
audit adjustment                                审计调整 +|pYu<OY  
audit areas                                        审计领域 ggM~Chr  
audit conclusion                                审计结论 @W$ha y  
audit effectiveness                             审计效果 @]2aPs} }6  
audit efficiency                                  审计效率 ZfVY:U:o>  
audit engagement letter                      审计业务约定书 #<sK3PT  
audit evidence                                          审计证据 60A!Gob  
audit fee                                    审计费 8<C@I/  
audit files                                          审计档案 6w m-uu  
audit findings                                     审计中发现的事项 g=qaq  
audit implementation stage                        审计实施阶段 Xc" %-  
audit mark                                        审计标识 e 6>j gy  
audit materiality                                 审计重要性 a$^)~2U{  
audit method                                     审计方法 gYk5}E-  
audit objective                                         审计目标，审计目的 JgKhrDx  
audit of financial statements                      会计报表审计，财务报表审计 <u0}&/  
audit opinion                                     审计意见 :(yut  
audit period                                      被审计期间，被审计年度 k2,`W2]^E  
audit plan                                          审计计划 H`URJ8k$Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 gn~^Ajo  
audit planning stage                                  审计计划阶段 .j|uf[?h  
audit procedure                                审计程序 O#O"]A  
audit programme                               审计程序表，具体审计计划 Vmh$c*TE  
audit report                                       审计报告 L{)t(H>O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yjd/  
audit report with a qualified opinion                 有保留意见的审计报告 n$7*L9)(C  
audit report with an adverse opinion                否定意见的审计报告 1Mn C5[Q  
audit report with dual dates                      双重日期审计报告 YTY(Et1i  
audit reporting stage                                 审计报告阶段 IqsUtWSp  
audit responsibility                                   审计责任 94t`&jZ&|u  
audit results                                      审计结果 Gx}`_[-  
audit risk                                          审计风险 _j0xL{&&  
audit sampling                                          审计抽样 $G }9iV7  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y{#*;p*I  
audit strategies                                  审计策略 /'_<~A  
audit summary                                         审计总结，审计小结 I\c7V~^hnG  
audit team                                         审计小组 2*#i/SE_  
audit test                                    审计测试 )uR_d=B&  
audit trail                                          审计轨迹 $Zw+"AA  
audit work                                        审计工作 BtKor6ba  
audit working paper                                 审计工作底稿  *o:J 4'  
audited financial statement                        审计会计报表，已审计财务报表 BYhiP/^  
Auditing Guidelines (the～)                      审计规范指南 }YM\IPsPu  
auditing standards                             审计准则 xaoR\H  
audit-oriented working paper                          (审计)业务类工作底稿 Ty~z%=H  
authorisation                                     授权 =2NrmwWZs  
authorisation of transaction                       交易的授权 *!*%~h8V  
availability                                         可获得性 CQa8I2VF (  
B PE/uB,Wl  
balance                                      余额；差额；平衡 JXq!v:w6  
balance sheet                                    资产负债表 ^ACrWk~UY  
bank                                                 银行 Q^3{L\6_  
bank account                                    银行账户，银行户头 H<<t^,E^.t  
bank statement                                 银行对账单 oz,.gP%  
barter transaction                              易货交易，以物换物交易 IhZn  
basis of audit                                    审计依据 =>evkaj  
basis of preparation                                (会计报表的)编制基础 RjO0*$>h  
book of account                               账目，账簿 -KfK~P3PF  
borrowing                                         借款，贷款，借债 c?}G;$  
branch                                              分支，分支机构，分店 f>4|>kS  
brought forward                                (账户余额等的)承上年，承上期，承上页 Qo^(r$BD  
budget                                              预算 >G%oWRk  
building                                      建筑物；大楼 Q3^h  
business conditions                                  业务情况，经营情况 nTwJR  
business licence                               (企业等的)营业执照  ZnzO
]  
business relation                                业务关系
g)TZ/,NQ{  
$U9]v5  

呵呵，学下，谢谢分享