[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 Y62u%':X  
　　 ;EJPrDHTk  
审计词汇英汉对照 _+\:OB[Y  
   ]A]Ft!`6z  
A #~4{`]W6
  
(D>y6r>r  
-jxWlO  
ability to continue as a going concern               持续经营能力 sB( `[5I  
acceptability                                     可接受性，可接受程度 PW*;Sp  
acceptable level of detection risk                     检查风险的可接受水平 NFY|^*bll  
acceptance of engagement                       接受委托 c.(Ud`jc  
accepting the engagement for the first time              首次接受委托 n{64g+  
access to asset                                         对资产的接触 ESD<8OR  
according to                                     根据，依据，依照 z|3`0eWIG  
account balance                                账户余额 F)/~p&H  
account for                                       对……进行会计处理，核算；解释 X a"XB  
accounting                                        会计，会计学 \5Vp6^  
accounting advisory serve                        会计咨询服务 BbrT f"`  
accounting firm                                 会计师事务所 w|}W(=#  
accounting information                      会计信息，会计资料 #9$V 08  
accounting period                             会计期间 )X~Pr?52?  
accounting policies                                   会计政策 }dX/Y/  
accounting professional bodies                 会计职业组织，会计职业团体 [,<\RviI  
accounting records                                   会计记录 w%3Fg~Up  
accounting responsibility                           会计责任 Km)X_}|  
accounting service                             会计服务 @PQrmn6w  
accounting standards                                会计准则 >f\zCT%cf  
Accounting Standards for Business Enterprises       企业会计准则 (Qk&g"I  
accounting system                             会计系统 gX @nPZjg  
accounting treatment                                会计处理 IXZ(]&w e
 
accuracy                                    准确性，精确性 cy)k<?,  
additional audit procedures                      追加审计程序 {sC@N
![  
addressee                                         收件人，收信人 d"
H<e}D  
Administration of State-owned Assets  (the～)     国有资产管理局 {)B9Z I{+A  
administrative laws and regulations                 行政法规
$ViojW>  
adverse impact                                 不利影响，负面影响 Q[J [=  
adverse opinion                                反对意见 +_qh)HX  
advisory group                                  咨询组，顾问组 A\".t=+7  
agency fee                                        代理费，代理费用 8jy-z"jc  
aggregate                                          总计，合计为…… -3.UE^W2  
alternation of document and record                 变造文件和记录 &/](HLdF  
alternative audit procedures                      替代审计程序，备选审计程序 ,b<9?PM  
amend                                              修改，修订 h/I@_?k+  
amortisation                                      摊销 eo1&.FQu  
analytical capacity                             分析能力 jHAWK9fa  
analytical procedures                               分析性程序 k)`$%[K8  
annual financial statements                        年度会计报表，年度财务报表 ?}vzLgp  
appendix                                          附录，附表 jg[5UTkcs  
applicable                                         适用的 4~O6$;!|~  
applicable laws and regulations                 适用的法规 %p0b{P j_p  
application systems                                  应用系统 CI,lk O|C  
apply consistently                              一贯地执行，一贯地实施 9>N\sOh  
appropriate                                       适当的，合适的； WP5VcBC  
征用，挪用 8r
F aW  
appropriate authorization                          适当的授权 /61by$
E  
appropriateness of audit evidence                    审计证据的适当性 y7/PDB\he  
approval                                    批准，核准 >b>MKm>q  
assertion                                    (会计报表上的)认定；确认 xC-BqVJ%_T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !\CG,Ek  
asset                                                 资产，财产 MZT6g.ny  
asset restructuring                             资产重组 !w q4EV  
assignment of duties                                 职责的划分 XVw-G }5  
assistant                                     助理，助理人员 ^8:VWJM  
associated company                                 联属公司，联营公司 I>{!U$  
association                                        联合，结合；协会，社团 0$tjNye  
assumption                                       假设，假定 "YJ[$TG  
at a given date                                         在某一特定时日 s=MT,  
attestation                                         鉴证，公证 %c]nWR+/  
attestation service                             鉴证服务  ]n UR;8  
audit adjustment                                审计调整 vYDSu.C@a  
audit areas                                        审计领域 *=Doe2(!C  
audit conclusion                                审计结论 [|4}~UV  
audit effectiveness                             审计效果 4E
2yH6l  
audit efficiency                                  审计效率 YMT8p\#rp  
audit engagement letter                      审计业务约定书 j'+ELKQ  
audit evidence                                          审计证据  Y %K~w  
audit fee                                    审计费 6/| 0+G^  
audit files                                          审计档案 u?F (1iN=  
audit findings                                     审计中发现的事项 )!e3.C|V1W  
audit implementation stage                        审计实施阶段 Q!yb16J  
audit mark                                        审计标识 dIk'pA^d  
audit materiality                                 审计重要性 Jen%}\  
audit method                                     审计方法 V
JDoH  
audit objective                                         审计目标，审计目的 L\YKdUL  
audit of financial statements                      会计报表审计，财务报表审计 U;g S [8,p  
audit opinion                                     审计意见 ]ni6p&b>  
audit period                                      被审计期间，被审计年度 d<x1*a  
audit plan                                          审计计划 Edw2W 8  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^
Hg/P8q  
audit planning stage                                  审计计划阶段 7R,qDp S  
audit procedure                                审计程序 iU5P$7.p  
audit programme                               审计程序表，具体审计计划 cGNvEM(4AV  
audit report                                       审计报告 0x@A~!MoP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _.{zpF=j  
audit report with a qualified opinion                 有保留意见的审计报告 y;nv R6)  
audit report with an adverse opinion                否定意见的审计报告 Yt+h2ft!  
audit report with dual dates                      双重日期审计报告 R2rsJ  
audit reporting stage                                 审计报告阶段 03EV%Vc  
audit responsibility                                   审计责任 /v|Onq1Y4  
audit results                                      审计结果  GP+2/D  
audit risk                                          审计风险 l&L,7BX  
audit sampling                                          审计抽样 f2yq8/J8.  
audit sampling techniques                         审计抽样方法，审计抽样技术 wK ? @.l)u  
audit strategies                                  审计策略 KY$k`f6?P  
audit summary                                         审计总结，审计小结 */w7?QOv  
audit team                                         审计小组 *YtB )6j  
audit test                                    审计测试 p&^J=_O  
audit trail                                          审计轨迹 l$a?A[M$  
audit work                                        审计工作 WULAty  
audit working paper                                 审计工作底稿 hv>KX  
audited financial statement                        审计会计报表，已审计财务报表 @QdnjX
II*  
Auditing Guidelines (the～)                      审计规范指南 Z
IpD{>/  
auditing standards                             审计准则 4(=kE>n}  
audit-oriented working paper                          (审计)业务类工作底稿 :"QfF@Z{  
authorisation                                     授权 E9+HS  
authorisation of transaction                       交易的授权 /[K_ &  
availability                                         可获得性 M-J<n>hl  
B Z/<#n\>t0>  
balance                                      余额；差额；平衡 h?Nek+1'  
balance sheet                                    资产负债表 I{ ryD -!  
bank                                                 银行 |0sPka/u16  
bank account                                    银行账户，银行户头 (}smW_`5  
bank statement                                 银行对账单 M0L&~p_F  
barter transaction                              易货交易，以物换物交易 @g-G =Ba  
basis of audit                                    审计依据 0{+.H_f`  
basis of preparation                                (会计报表的)编制基础 ,%[4j9#!_  
book of account                               账目，账簿 gKo%(6{n~  
borrowing                                         借款，贷款，借债 raE Mm  
branch                                              分支，分支机构，分店 ?Go!j?#a  
brought forward                                (账户余额等的)承上年，承上期，承上页 w^q7n  
budget                                              预算 }D*yr3b  
building                                      建筑物；大楼 4^*,jS-9g}  
business conditions                                  业务情况，经营情况 5\ hd4  
business licence                               (企业等的)营业执照 y$b]7O  
business relation                                业务关系 Pbn!KX~F~  
W.I\J<=V  

呵呵，学下，谢谢分享