[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 ]0>  
　　 7>f2P!:  
审计词汇英汉对照 "" UyfC[  
   Gbhw7 (&  
A (wL$h5SG  
JLm3qIC  
\HB fM&  
ability to continue as a going concern               持续经营能力 @A6iY  
acceptability                                     可接受性，可接受程度 Ct'tUF<K5  
acceptable level of detection risk                     检查风险的可接受水平 uzxwJs'fz  
acceptance of engagement                       接受委托 9&r]k8K
  
accepting the engagement for the first time              首次接受委托 4 Y=0>FlY0  
access to asset                                         对资产的接触 (RI)<zaK ;  
according to                                     根据，依据，依照 3u
j|jwL  
account balance                                账户余额 6-\Mf:%B  
account for                                       对……进行会计处理，核算；解释 #[bosb!R  
accounting                                        会计，会计学 
-n7@r  
accounting advisory serve                        会计咨询服务 X QLP|v;"  
accounting firm                                 会计师事务所 PV\J] |d,%  
accounting information                      会计信息，会计资料 M_!]9#:K7  
accounting period                             会计期间 HsYzIQLL  
accounting policies                                   会计政策 $Z;8@O3  
accounting professional bodies                 会计职业组织，会计职业团体 {*;8`+R&  
accounting records                                   会计记录 G$a @}9V  
accounting responsibility                           会计责任 1)c{;x&W  
accounting service                             会计服务 T"P}`mT  
accounting standards                                会计准则 9
X*Z\-  
Accounting Standards for Business Enterprises       企业会计准则 CE M4E  
accounting system                             会计系统 6{;6~?U  
accounting treatment                                会计处理 E"*E[>  
accuracy                                    准确性，精确性 cS Lj\'`b  
additional audit procedures                      追加审计程序 z$1 |D{  
addressee                                         收件人，收信人 #jBmWaP.  
Administration of State-owned Assets  (the～)     国有资产管理局 zx<t{e7  
administrative laws and regulations                 行政法规 T%.Yso{  
adverse impact                                 不利影响，负面影响 7[=G;2<  
adverse opinion                                反对意见 ZNH-0mk  
advisory group                                  咨询组，顾问组 ^;/~$  
agency fee                                        代理费，代理费用 / ^)3V
}  
aggregate                                          总计，合计为…… (P?|Bk[  
alternation of document and record                 变造文件和记录 #CLjQJ  
alternative audit procedures                      替代审计程序，备选审计程序 g<;pyvq|:  
amend                                              修改，修订 V_ (Ly8"1;  
amortisation                                      摊销 o;wSG81  
analytical capacity                             分析能力 8L:AmpQdpA  
analytical procedures                               分析性程序 &M5v EPR  
annual financial statements                        年度会计报表，年度财务报表 T x Mh_  
appendix                                          附录，附表 r]LP=K1  
applicable                                         适用的 ;F1y!h67<  
applicable laws and regulations                 适用的法规 e,#w*|  
application systems                                  应用系统 $MvKwQ/   
apply consistently                              一贯地执行，一贯地实施 W\j'8^kI9  
appropriate                                       适当的，合适的； bCP2_h3*  
征用，挪用 M>=@Z*u/+  
appropriate authorization                          适当的授权 *[cCY!+Qy  
appropriateness of audit evidence                    审计证据的适当性 Ag T)J  
approval                                    批准，核准 W2h*t"5W  
assertion                                    (会计报表上的)认定；确认 fahQ^#&d`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fwUvFK1G  
asset                                                 资产，财产 '9]?jkl  
asset restructuring                             资产重组 W0x9^'=s\  
assignment of duties                                 职责的划分 KiG
19R$  
assistant                                     助理，助理人员 >#n"r1  
associated company                                 联属公司，联营公司 IJ+}  
association                                        联合，结合；协会，社团 5vD\?,f E  
assumption                                       假设，假定 gHh(Q RA  
at a given date                                         在某一特定时日 YL`MLt4MC  
attestation                                         鉴证，公证 h7ZH/g$)  
attestation service                             鉴证服务 >4bw4 Z1  
audit adjustment                                审计调整 P_jav0j7g  
audit areas                                        审计领域 |{|B70v3Co  
audit conclusion                                审计结论 512p\x@  
audit effectiveness                             审计效果 O*+HK1q7  
audit efficiency                                  审计效率 Gfx!.[Y  
audit engagement letter                      审计业务约定书 LTBH/[q5  
audit evidence                                          审计证据 [ {"x{;  
audit fee                                    审计费 [,st: Y  
audit files                                          审计档案 O_s/BoB@  
audit findings                                     审计中发现的事项 Q7pCF,;  
audit implementation stage                        审计实施阶段 pno}`Cer  
audit mark                                        审计标识 }x$@
j  
audit materiality                                 审计重要性 5jK|  
audit method                                     审计方法 29 !QE>Q  
audit objective                                         审计目标，审计目的 q%k&O9C2]  
audit of financial statements                      会计报表审计，财务报表审计 I`xC0ZUKj  
audit opinion                                     审计意见 8MW-JZ  
audit period                                      被审计期间，被审计年度 4D5Wse  
audit plan                                          审计计划 GYy8kp84  
audit planning                                    编制审计计划，制定审计计划，审计计划 5WHqD!7u  
audit planning stage                                  审计计划阶段 @f A|y  
audit procedure                                审计程序 8S#&XS>o  
audit programme                               审计程序表，具体审计计划 oGZ
uYpa9  
audit report                                       审计报告 x| D|d}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gCYe^KJ  
audit report with a qualified opinion                 有保留意见的审计报告 oFyB-vpYQV  
audit report with an adverse opinion                否定意见的审计报告 b!MN QGs  
audit report with dual dates                      双重日期审计报告 d8 ~%(I9  
audit reporting stage                                 审计报告阶段 }'{"P#e8"q  
audit responsibility                                   审计责任 _)LXD,LA  
audit results                                      审计结果 k5%)  
audit risk                                          审计风险 M-;MwLx  
audit sampling                                          审计抽样 _nzT
d\L88  
audit sampling techniques                         审计抽样方法，审计抽样技术 l'Li!u  
audit strategies                                  审计策略 |0p@'X1  
audit summary                                         审计总结，审计小结 |61ns6i!  
audit team                                         审计小组 \ eba9i^  
audit test                                    审计测试 Q<szH1-  
audit trail                                          审计轨迹 WJ8osWdLu  
audit work                                        审计工作 b'FTyi  
audit working paper                                 审计工作底稿 ]n@T5*=  
audited financial statement                        审计会计报表，已审计财务报表 ORqqzy +  
Auditing Guidelines (the～)                      审计规范指南 ]ZR` 6|"VO  
auditing standards                             审计准则 zNGUll$  
audit-oriented working paper                          (审计)业务类工作底稿 F`F|.TX  
authorisation                                     授权 Qa9@Q$  
authorisation of transaction                       交易的授权 t

pzh  
availability                                         可获得性 m' j 1  
B y] 9/Xr/  
balance                                      余额；差额；平衡 T6?03cSE  
balance sheet                                    资产负债表 E>#@
H  
bank                                                 银行 {[bpvK  
bank account                                    银行账户，银行户头 F&CvqPI  
bank statement                                 银行对账单 1bz^$2/k  
barter transaction                              易货交易，以物换物交易 8)s0$6
4Ra  
basis of audit                                    审计依据 zSMM?g^T  
basis of preparation                                (会计报表的)编制基础 zZY1E@~  
book of account                               账目，账簿 4a!%eBhX"K  
borrowing                                         借款，贷款，借债 GM8>u
 O  
branch                                              分支，分支机构，分店 MdEds|D  
brought forward                                (账户余额等的)承上年，承上期，承上页 [#X}(  
budget                                              预算 "`S?q G  
building                                      建筑物；大楼 2ZbSdaM=  
business conditions                                  业务情况，经营情况 '9qyf<MlY  
business licence                               (企业等的)营业执照 >X[:(m'  
business relation                                业务关系 }U9dzU14  
]4')H;'y  

呵呵，学下，谢谢分享