[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 29m$ S7[  
　　 1 -C~C]&  
审计词汇英汉对照 OiS\tK?|GV  
   xGOVMo +  
A p1K]m>Y{?  
<XtE |LG  
j%Xa8$  
ability to continue as a going concern               持续经营能力 YD0hDp  
acceptability                                     可接受性，可接受程度 >5?:iaq z  
acceptable level of detection risk                     检查风险的可接受水平 e`q*'u1?  
acceptance of engagement                       接受委托 *N}$~N  
accepting the engagement for the first time              首次接受委托 E.+%b;Eqe  
access to asset                                         对资产的接触 T7Y}v,+-  
according to                                     根据，依据，依照 $G5:/,Q  
account balance                                账户余额 1[$zdv{A  
account for                                       对……进行会计处理，核算；解释 `w`F-ke]I  
accounting                                        会计，会计学 x+;y0`oL  
accounting advisory serve                        会计咨询服务 +l.LwA
 
accounting firm                                 会计师事务所 @65xn)CD{  
accounting information                      会计信息，会计资料 ;r&Z?B$  
accounting period                             会计期间 29VX-45  
accounting policies                                   会计政策 WiZTE(NM`  
accounting professional bodies                 会计职业组织，会计职业团体
V|[NL4  
accounting records                                   会计记录 s@{~8cHgU  
accounting responsibility                           会计责任 %u_dxpx  
accounting service                             会计服务 8S8UV(K0  
accounting standards                                会计准则 c!'\k,ma<9  
Accounting Standards for Business Enterprises       企业会计准则 fOME&$=O  
accounting system                             会计系统 bN03}&I  
accounting treatment                                会计处理 ~8"oH5  
accuracy                                    准确性，精确性 qvK/}  
additional audit procedures                      追加审计程序 Q\T?t
 
addressee                                         收件人，收信人 ^SKHYo`,,N  
Administration of State-owned Assets  (the～)     国有资产管理局 RA;/ ?l  
administrative laws and regulations                 行政法规 [t$ r)vX  
adverse impact                                 不利影响，负面影响 zSU,le  
adverse opinion                                反对意见 k_ywwkG9lU  
advisory group                                  咨询组，顾问组 E*wG5]at  
agency fee                                        代理费，代理费用 +6 =lN[b  
aggregate                                          总计，合计为…… )tnbl"0  
alternation of document and record                 变造文件和记录 f}p`<z   
alternative audit procedures                      替代审计程序，备选审计程序 ] $r].,&  
amend                                              修改，修订 W$()W)   
amortisation                                      摊销 S'kgpF"bm  
analytical capacity                             分析能力 BzkfB:wr  
analytical procedures                               分析性程序 X1o^MMpz(F  
annual financial statements                        年度会计报表，年度财务报表 |WEl5bNc3  
appendix                                          附录，附表 &R?to>xr\  
applicable                                         适用的 1q3"qYH  
applicable laws and regulations                 适用的法规 &5${k'  
application systems                                  应用系统 vt^7:!r  
apply consistently                              一贯地执行，一贯地实施 -aS@y.z  
appropriate                                       适当的，合适的； R! On  
征用，挪用 '`.-75T  
appropriate authorization                          适当的授权 FfrC/"N  
appropriateness of audit evidence                    审计证据的适当性 8q9ATB-^>  
approval                                    批准，核准 1X5Yp|Ho  
assertion                                    (会计报表上的)认定；确认 O9/)_:Wdh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _aF8Us  
asset                                                 资产，财产 Ui"{0%  
asset restructuring                             资产重组 N6\rjYx+7  
assignment of duties                                 职责的划分 #+V4<o  
assistant                                     助理，助理人员 VltM{-k^  
associated company                                 联属公司，联营公司 WFFQxd|Z  
association                                        联合，结合；协会，社团 0B!(i.w  
assumption                                       假设，假定 &rD8ng+$  
at a given date                                         在某一特定时日 YG8V\4 SQ  
attestation                                         鉴证，公证 .UQ|k,,t  
attestation service                             鉴证服务 cNxxX!P/  
audit adjustment                                审计调整 wWfj#IB;R  
audit areas                                        审计领域 Z"_8l3  
audit conclusion                                审计结论 -N wic|  
audit effectiveness                             审计效果 JGTsVa2  
audit efficiency                                  审计效率 {wj%WSQj/y  
audit engagement letter                      审计业务约定书 ( $2M
"n  
audit evidence                                          审计证据 w0oTV;yh  
audit fee                                    审计费 .5o~^  
audit files                                          审计档案 v[{7\Hh
a  
audit findings                                     审计中发现的事项 k{{3nenAG  
audit implementation stage                        审计实施阶段 P5oS 1iu*  
audit mark                                        审计标识 *A
Q3RA8  
audit materiality                                 审计重要性 !rAH@y.l  
audit method                                     审计方法 V|kN 1 A  
audit objective                                         审计目标，审计目的 j~K(xf  
audit of financial statements                      会计报表审计，财务报表审计 5
QuRwu_  
audit opinion                                     审计意见 KN`k+!@/7  
audit period                                      被审计期间，被审计年度 1zH?.-  
audit plan                                          审计计划 1Q!^*D  
audit planning                                    编制审计计划，制定审计计划，审计计划 xH{-UQ3R  
audit planning stage                                  审计计划阶段 0F%8d@Y2  
audit procedure                                审计程序 ~ZSX84~@u  
audit programme                               审计程序表，具体审计计划 8h@L_*Kr  
audit report                                       审计报告 }F!Uu KR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O65`KOPn  
audit report with a qualified opinion                 有保留意见的审计报告 IF|;;*Z8  
audit report with an adverse opinion                否定意见的审计报告 T$%QK?B  
audit report with dual dates                      双重日期审计报告 z,x
)Xx  
audit reporting stage                                 审计报告阶段 Xb>SA|6[|  
audit responsibility                                   审计责任 gN:F50  
audit results                                      审计结果 <nD@4J-A0  
audit risk                                          审计风险 SJa>!]U'xI  
audit sampling                                          审计抽样 D6Aa5&rO+  
audit sampling techniques                         审计抽样方法，审计抽样技术 oxN5:)  
audit strategies                                  审计策略 i z^uj  
audit summary                                         审计总结，审计小结 ;hO6 p  
audit team                                         审计小组 sL~4~178  
audit test                                    审计测试 EJTM >Rpor  
audit trail                                          审计轨迹 _v0iH  
audit work                                        审计工作 3mAizq3  
audit working paper                                 审计工作底稿 (1^;l;7H  
audited financial statement                        审计会计报表，已审计财务报表 m!w|~Rk  
Auditing Guidelines (the～)                      审计规范指南 76@W:L*J$J  
auditing standards                             审计准则 MooH`2Fd  
audit-oriented working paper                          (审计)业务类工作底稿 XF)N_ }X^  
authorisation                                     授权 =LV-n  
authorisation of transaction                       交易的授权 !(?7V  
availability                                         可获得性 v"ORn5  
B y.D+M$f  
balance                                      余额；差额；平衡  d9 k`  
balance sheet                                    资产负债表 b)KEB9w  
bank                                                 银行 C 4C/  
bank account                                    银行账户，银行户头 eg}g}a  
bank statement                                 银行对账单 axvZA:l  
barter transaction                              易货交易，以物换物交易 %|}*xMQ  
basis of audit                                    审计依据 /kK*%TP  
basis of preparation                                (会计报表的)编制基础 ~^a>C
 
book of account                               账目，账簿 OHBCanZZ,  
borrowing                                         借款，贷款，借债 7AT 8QC`u  
branch                                              分支，分支机构，分店 &(Fm@ksh\  
brought forward                                (账户余额等的)承上年，承上期，承上页 *w(n%f  
budget                                              预算 Lg!E  
building                                      建筑物；大楼 :qbU@)p*  
business conditions                                  业务情况，经营情况  EG`AkWy  
business licence                               (企业等的)营业执照 P}5bSQ( a3  
business relation                                业务关系 "0jwCX Cu  
c:.5@eq^  

呵呵，学下，谢谢分享