[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 ! $mY.uu  
　　  \xp0n  
审计词汇英汉对照 ,gk'8]  
   6IRRRtO(  
A 9nVb$pfe#  
f|(9+~K/7&  
QlvP[Jtr  
ability to continue as a going concern               持续经营能力 0p[k7W u  
acceptability                                     可接受性，可接受程度 4G:~|N.{p  
acceptable level of detection risk                     检查风险的可接受水平 ]h1.1@>xc  
acceptance of engagement                       接受委托 Fc[vs5
2  
accepting the engagement for the first time              首次接受委托 qN1fWU#$  
access to asset                                         对资产的接触 +x

{o
 
according to                                     根据，依据，依照 ]v}W9{sY  
account balance                                账户余额 oU,8?(}'~  
account for                                       对……进行会计处理，核算；解释 syLdm3d|  
accounting                                        会计，会计学 ##''d||u  
accounting advisory serve                        会计咨询服务 e46`"}r  
accounting firm                                 会计师事务所 <D:q 4t  
accounting information                      会计信息，会计资料 ;UXV!8SM  
accounting period                             会计期间 .!<yTh  
accounting policies                                   会计政策 9h+Hd&=  
accounting professional bodies                 会计职业组织，会计职业团体 j5R0e}/r  
accounting records                                   会计记录 l'4<^q  
accounting responsibility                           会计责任 Uu8ayN j  
accounting service                             会计服务 [xY-=-T*4  
accounting standards                                会计准则 |WS@q'
  
Accounting Standards for Business Enterprises       企业会计准则 ;39a`  
accounting system                             会计系统 G*EF_N.G0  
accounting treatment                                会计处理 xU%]G.k  
accuracy                                    准确性，精确性 @ NDcO,]  
additional audit procedures                      追加审计程序 8F<|.V;  
addressee                                         收件人，收信人 g$C]ln>"9m  
Administration of State-owned Assets  (the～)     国有资产管理局 uQbag]& j  
administrative laws and regulations                 行政法规 |APOTQ
V  
adverse impact                                 不利影响，负面影响 075IW"p'  
adverse opinion                                反对意见 c.1gQy$}|  
advisory group                                  咨询组，顾问组 p:b{>lM  
agency fee                                        代理费，代理费用 v+xrnz  
aggregate                                          总计，合计为…… `D=OEc  
alternation of document and record                 变造文件和记录 ~pp< T  
alternative audit procedures                      替代审计程序，备选审计程序 k(tB+k!vH\  
amend                                              修改，修订 hd9~Zw]V  
amortisation                                      摊销 1H
.;r(c  
analytical capacity                             分析能力 =Bc{0p*  
analytical procedures                               分析性程序 L"vk ^>E6  
annual financial statements                        年度会计报表，年度财务报表 'LG\]h>+)  
appendix                                          附录，附表 Zs}h>$E5_B  
applicable                                         适用的 !XjZt  
applicable laws and regulations                 适用的法规 NG3:=  
application systems                                  应用系统 m Qx1co  
apply consistently                              一贯地执行，一贯地实施 yqK_|7I+  
appropriate                                       适当的，合适的； &S 
*{a  
征用，挪用
"qC3%9e  
appropriate authorization                          适当的授权 +%[, m&  
appropriateness of audit evidence                    审计证据的适当性 WwoT~O8R  
approval                                    批准，核准 Yur}<>`(  
assertion                                    (会计报表上的)认定；确认 82r{V:NCK)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s\3]0n9  
asset                                                 资产，财产 + AjV0#n  
asset restructuring                             资产重组 g,*fpk  
assignment of duties                                 职责的划分 4e\wC  
assistant                                     助理，助理人员 Ow1+zltgj-  
associated company                                 联属公司，联营公司 ]3|h6KWq  
association                                        联合，结合；协会，社团 r9(c<E?,h  
assumption                                       假设，假定 cahlYv'  
at a given date                                         在某一特定时日 J R~s`>2  
attestation                                         鉴证，公证 S kipP
EhA  
attestation service                             鉴证服务 G+sB/l"  
audit adjustment                                审计调整 _"D J|j  
audit areas                                        审计领域 S.iUi S"  
audit conclusion                                审计结论 9`/ywt3Y  
audit effectiveness                             审计效果 qooTRqc#,  
audit efficiency                                  审计效率 VIGLl'8p  
audit engagement letter                      审计业务约定书 He4q-\ht  
audit evidence                                          审计证据 Q ijO%)  
audit fee                                    审计费 q4@+Pi)  
audit files                                          审计档案 NI:OL  
audit findings                                     审计中发现的事项 R.* k7-(;  
audit implementation stage                        审计实施阶段 8Dxg6>  
audit mark                                        审计标识 <MO40MP  
audit materiality                                 审计重要性 d_:tiHw$  
audit method                                     审计方法 .ozBa778u
 
audit objective                                         审计目标，审计目的 .'+JA:3R  
audit of financial statements                      会计报表审计，财务报表审计 S=< ]u  
audit opinion                                     审计意见 nWYfe-zQxg  
audit period                                      被审计期间，被审计年度 nx`W!|g$`  
audit plan                                          审计计划 {hO|{vz  
audit planning                                    编制审计计划，制定审计计划，审计计划 LM"b%  
audit planning stage                                  审计计划阶段 4u|6^wu.I  
audit procedure                                审计程序 &SZAe/3+  
audit programme                               审计程序表，具体审计计划 -"^"& )
  
audit report                                       审计报告 R. ryy  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 23;\l   
audit report with a qualified opinion                 有保留意见的审计报告 OB(~zUe.R  
audit report with an adverse opinion                否定意见的审计报告 WpI5C,3Z!l  
audit report with dual dates                      双重日期审计报告 m^0*k|9+G  
audit reporting stage                                 审计报告阶段 c7?|Tipc  
audit responsibility                                   审计责任 _mQ~[}y+?  
audit results                                      审计结果 Um/ g&k  
audit risk                                          审计风险 w+%p4VkA<r  
audit sampling                                          审计抽样 aeLIs SEx  
audit sampling techniques                         审计抽样方法，审计抽样技术 B%[#["Ol  
audit strategies                                  审计策略 Q3)[ *61e  
audit summary                                         审计总结，审计小结 rA_r$X  
audit team                                         审计小组 '+^XL 6$L  
audit test                                    审计测试 2qj0iRH#N<  
audit trail                                          审计轨迹 0B`rTLwB  
audit work                                        审计工作 /oM&29 jy  
audit working paper                                 审计工作底稿 8p~[8}  
audited financial statement                        审计会计报表，已审计财务报表 u*Y!=IT  
Auditing Guidelines (the～)                      审计规范指南 wE <PXBl\b  
auditing standards                             审计准则 X~; *zYd5  
audit-oriented working paper                          (审计)业务类工作底稿 <C*%N;F5R  
authorisation                                     授权 -Xgup,}?  
authorisation of transaction                       交易的授权 %s%e5hU  
availability                                         可获得性 6Vu?? qBy  
B 
l`K5fk  
balance                                      余额；差额；平衡 Zr\G=0`  
balance sheet                                    资产负债表 a5 g1.6hF  
bank                                                 银行 7.^1I7O  
bank account                                    银行账户，银行户头 $/JnYkL{m  
bank statement                                 银行对账单 97!VH>MX  
barter transaction                              易货交易，以物换物交易 !.{{QwZ  
basis of audit                                    审计依据 
fV/  
basis of preparation                                (会计报表的)编制基础 zgpvI~Ck  
book of account                               账目，账簿 TU8K\;l]  
borrowing                                         借款，贷款，借债 );F /P0P  
branch                                              分支，分支机构，分店 ZcN%F)htm  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q
F_K^(  
budget                                              预算 v[y|E;B  
building                                      建筑物；大楼 g5&,l  
business conditions                                  业务情况，经营情况 <J1$s_^`  
business licence                               (企业等的)营业执照 U./1OZ&  
business relation                                业务关系 5th\_n}N2/  
BA0.B0 +"  

呵呵，学下，谢谢分享