[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 Fpt-V  
　　 =raA?Bp3;(  
审计词汇英汉对照 E-1"+p  
   (}:C+p 'I  
A }xlKonk  
RH~3M0'0  
%So]3;'  
ability to continue as a going concern               持续经营能力 ~@8+hnE]  
acceptability                                     可接受性，可接受程度 CDp8)=WJFF  
acceptable level of detection risk                     检查风险的可接受水平 _N3}gFh>  
acceptance of engagement                       接受委托 JLb6C52  
accepting the engagement for the first time              首次接受委托 Ih1|LR/c  
access to asset                                         对资产的接触 Gowp <9 F  
according to                                     根据，依据，依照 8G ]w,eF  
account balance                                账户余额 nEy]`  
account for                                       对……进行会计处理，核算；解释 2@vj!U8  
accounting                                        会计，会计学 ;TZGC).6  
accounting advisory serve                        会计咨询服务 !5x Ly6=}  
accounting firm                                 会计师事务所 ^t'3rft  
accounting information                      会计信息，会计资料 oJ78jGTnb  
accounting period                             会计期间 NE"jh_m-
 
accounting policies                                   会计政策 oj}"H>tTp  
accounting professional bodies                 会计职业组织，会计职业团体 Wn!G.(Jq  
accounting records                                   会计记录 -PAF p3w\y  
accounting responsibility                           会计责任 fY2wDD  
accounting service                             会计服务 G5Q!L;3HZ  
accounting standards                                会计准则 ~_!ts{[E  
Accounting Standards for Business Enterprises       企业会计准则 Fu8 7fVi/\  
accounting system                             会计系统 |ia@,*KD  
accounting treatment                                会计处理 W'_/6_c$!  
accuracy                                    准确性，精确性 YDiN^q7  
additional audit procedures                      追加审计程序 4Y tk!oS`  
addressee                                         收件人，收信人 6T^lS^  
Administration of State-owned Assets  (the～)     国有资产管理局 U |F>W~%  
administrative laws and regulations                 行政法规 iUr xJh  
adverse impact                                 不利影响，负面影响 <?$kI>Ot  
adverse opinion                                反对意见 F,G,b  
advisory group                                  咨询组，顾问组 rbk<z\pc  
agency fee                                        代理费，代理费用 ^{[`=P'/  
aggregate                                          总计，合计为…… 015Owi  
alternation of document and record                 变造文件和记录 a]1i/3/  
alternative audit procedures                      替代审计程序，备选审计程序 b?kPN:U#N/  
amend                                              修改，修订 # bX~=`  
amortisation                                      摊销 ccO aCr  
analytical capacity                             分析能力 Q?;C4n4]l  
analytical procedures                               分析性程序 \Tq"mw9P  
annual financial statements                        年度会计报表，年度财务报表 $cK^23H/Fj  
appendix                                          附录，附表 @)sc6 *lnW  
applicable                                         适用的 |l90g|is
J  
applicable laws and regulations                 适用的法规 wL<j:>Ke[3  
application systems                                  应用系统 -[.PH M6+?  
apply consistently                              一贯地执行，一贯地实施 5_G'68;OV  
appropriate                                       适当的，合适的； E_[ONm=,  
征用，挪用 K[?R[  
appropriate authorization                          适当的授权 tE!'dpG5)  
appropriateness of audit evidence                    审计证据的适当性 ^now}u9S6  
approval                                    批准，核准 *d l"wH&  
assertion                                    (会计报表上的)认定；确认 J>v$2?w`w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;]h.m)~|  
asset                                                 资产，财产 #J+\DhDEPO  
asset restructuring                             资产重组 J1-
):3A  
assignment of duties                                 职责的划分 ",Wf uz  
assistant                                     助理，助理人员 Qp&?L"U)2  
associated company                                 联属公司，联营公司 ida*]+ ~  
association                                        联合，结合；协会，社团 ?"@ET9  
assumption                                       假设，假定 E:Y:X~vy  
at a given date                                         在某一特定时日 Tcs3>lJ}  
attestation                                         鉴证，公证 *IlQ5+3I  
attestation service                             鉴证服务 dy_.(r5[L]  
audit adjustment                                审计调整 ",ad7Y7i  
audit areas                                        审计领域 }Z6nN)[|0Y  
audit conclusion                                审计结论 TczXHT}G  
audit effectiveness                             审计效果 EHWv3sR-  
audit efficiency                                  审计效率 x_ySf!ih  
audit engagement letter                      审计业务约定书 R+^zy"~  
audit evidence                                          审计证据 -HTL5  
audit fee                                    审计费 -q(:%;  
audit files                                          审计档案 /:6Q.onmLn  
audit findings                                     审计中发现的事项 9`&77+|;e  
audit implementation stage                        审计实施阶段 ^@ UjQ9[>  
audit mark                                        审计标识 Ak|b0l>^  
audit materiality                                 审计重要性 ew"m!F#  
audit method                                     审计方法 }9Qf#&o  
audit objective                                         审计目标，审计目的 ~\bHfiIDy  
audit of financial statements                      会计报表审计，财务报表审计 ork|yj/A  
audit opinion                                     审计意见 K|~AA"I;  
audit period                                      被审计期间，被审计年度 <W|1<=z(  
audit plan                                          审计计划 [Ye5Y?  
audit planning                                    编制审计计划，制定审计计划，审计计划 t|".=3%G  
audit planning stage                                  审计计划阶段 H8"tbU  
audit procedure                                审计程序 ;5RIwD  
audit programme                               审计程序表，具体审计计划 j}RM.C\7  
audit report                                       审计报告 Z`"n: '&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3dU#Ue u  
audit report with a qualified opinion                 有保留意见的审计报告  f}-v  
audit report with an adverse opinion                否定意见的审计报告 tAt;bYjb\  
audit report with dual dates                      双重日期审计报告 O &\<FT5  
audit reporting stage                                 审计报告阶段 1?]J;9p  
audit responsibility                                   审计责任 h~.V[o7=  
audit results                                      审计结果 J<-Fua^  
audit risk                                          审计风险 iXnx1w  
audit sampling                                          审计抽样 z{V8@q/  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,|QU] E @  
audit strategies                                  审计策略
,QL(i\  
audit summary                                         审计总结，审计小结 `NoCH[$!+  
audit team                                         审计小组 x[a'(5PwY  
audit test                                    审计测试 ,"C&v~  
audit trail                                          审计轨迹 'T{pdEn8u  
audit work                                        审计工作 wJr/FE7c  
audit working paper                                 审计工作底稿 ^X(_zinN"  
audited financial statement                        审计会计报表，已审计财务报表 Z0z)  
Auditing Guidelines (the～)                      审计规范指南 =~;zVP   
auditing standards                             审计准则 mlmnkgl ]  
audit-oriented working paper                          (审计)业务类工作底稿 0Sz/c+ 6  
authorisation                                     授权 tp d|y|  
authorisation of transaction                       交易的授权 fX$6;Ae  
availability                                         可获得性
kz|[
*%10  
B ;9Hz{
ej  
balance                                      余额；差额；平衡 @hBx,`H^  
balance sheet                                    资产负债表 MSFNw  
bank                                                 银行 ]:Wb1   
bank account                                    银行账户，银行户头 s!=!A  
bank statement                                 银行对账单 Cb< ~i  
barter transaction                              易货交易，以物换物交易 ?/^VOj4&  
basis of audit                                    审计依据 np&HEh 6  
basis of preparation                                (会计报表的)编制基础 rcpvH}N:  
book of account                               账目，账簿  aeQ{_SK  
borrowing                                         借款，贷款，借债 ),z,LU Yf  
branch                                              分支，分支机构，分店 Q9nu"x %  
brought forward                                (账户余额等的)承上年，承上期，承上页 q w"e0q%)  
budget                                              预算 "%Lmgy:~  
building                                      建筑物；大楼 2GUhV*TN  
business conditions                                  业务情况，经营情况 MQ hYJ01i  
business licence                               (企业等的)营业执照 Vc{/o=1u  
business relation                                业务关系 EywZIw?mjX  
o^N%;d1%E  

呵呵，学下，谢谢分享