[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 I!?-lI@(  
　　 To1 .U)do  
审计词汇英汉对照  iB1"aE3  
   1e.V%!Xk  
A H'E(gc)>)  
.}Va~[0j  
Jhdo#}Ub  
ability to continue as a going concern               持续经营能力 f QSP]?  
acceptability                                     可接受性，可接受程度 +jQHf-l  
acceptable level of detection risk                     检查风险的可接受水平 2mj?&p?  
acceptance of engagement                       接受委托 nen(  
accepting the engagement for the first time              首次接受委托 v7x%V%K  
access to asset                                         对资产的接触 k@MAi*  
according to                                     根据，依据，依照 KECo7i=e  
account balance                                账户余额 F}p)Q$0  
account for                                       对……进行会计处理，核算；解释 0Z9>%\km_  
accounting                                        会计，会计学 b_2bg>|;  
accounting advisory serve                        会计咨询服务 c\cPmj@  
accounting firm                                 会计师事务所 ha+)ZF  
accounting information                      会计信息，会计资料 *@`Sx'5!  
accounting period                             会计期间 k I  
accounting policies                                   会计政策 o?zA '5q  
accounting professional bodies                 会计职业组织，会计职业团体  [@YeQ{  
accounting records                                   会计记录 7.Df2_)  
accounting responsibility                           会计责任 Lk y<L96  
accounting service                             会计服务 8i:E$7etH  
accounting standards                                会计准则 J?VMQTa/+  
Accounting Standards for Business Enterprises       企业会计准则 ?`ETlFtD4  
accounting system                             会计系统 \ vf&Ldk  
accounting treatment                                会计处理 -I dW-9~9  
accuracy                                    准确性，精确性 0;9X`z J  
additional audit procedures                      追加审计程序 c'#w 8V  
addressee                                         收件人，收信人 ,gAa9  
Administration of State-owned Assets  (the～)     国有资产管理局 MYyV{W*T>  
administrative laws and regulations                 行政法规 i+rh&,  
adverse impact                                 不利影响，负面影响 aX CVC<l  
adverse opinion                                反对意见 e$'|EE.=q+  
advisory group                                  咨询组，顾问组 h"R{{yf2  
agency fee                                        代理费，代理费用 (55k70>i3  
aggregate                                          总计，合计为…… 6! `^}4  
alternation of document and record                 变造文件和记录 >1luLp/,$  
alternative audit procedures                      替代审计程序，备选审计程序 ?r P'PUB  
amend                                              修改，修订 CshYUr -  
amortisation                                      摊销 44@yQ?  
analytical capacity                             分析能力 Lg6;FbY?  
analytical procedures                               分析性程序 KV&4Ep#  
annual financial statements                        年度会计报表，年度财务报表 O^/z7 ,  
appendix                                          附录，附表 O7DaVlln  
applicable                                         适用的 >JOEp0J  
applicable laws and regulations                 适用的法规 T$w`=7  
application systems                                  应用系统 Q8d-yJs&  
apply consistently                              一贯地执行，一贯地实施 05 56#U&>  
appropriate                                       适当的，合适的； T,G 38  
征用，挪用 mO#62e4C  
appropriate authorization                          适当的授权 f%#q}vK-  
appropriateness of audit evidence                    审计证据的适当性 /:S&1'=  
approval                                    批准，核准 3Lg)237&j  
assertion                                    (会计报表上的)认定；确认 z[vHMJ
0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &Ul8h,qw  
asset                                                 资产，财产 \3K%>   
asset restructuring                             资产重组 C?OqS+  
assignment of duties                                 职责的划分 M%{ ,?
a0V  
assistant                                     助理，助理人员 ^&[Z@*
A8#  
associated company                                 联属公司，联营公司 .|?UqZ(,  
association                                        联合，结合；协会，社团 *
I)F5M  
assumption                                       假设，假定 <PMQ$s>KK  
at a given date                                         在某一特定时日 #/"?.Z;SSH  
attestation                                         鉴证，公证 PvHX#wJ  
attestation service                             鉴证服务 T~D2rt\  
audit adjustment                                审计调整 *WzvPl$e  
audit areas                                        审计领域 /+ yIcE(&3  
audit conclusion                                审计结论 I \Luw*:  
audit effectiveness                             审计效果 8%\0v?a5  
audit efficiency                                  审计效率 >^!)G^B  
audit engagement letter                      审计业务约定书 ^uCZO  
audit evidence                                          审计证据 a8w/#!^34  
audit fee                                    审计费 PNgdWf3  
audit files                                          审计档案 !_i;6UVG  
audit findings                                     审计中发现的事项 PS:"mP7n  
audit implementation stage                        审计实施阶段 ==!k99`f,  
audit mark                                        审计标识 _GW,9s^A  
audit materiality                                 审计重要性 H{1'OC  
audit method                                     审计方法 1#Q~aY  
audit objective                                         审计目标，审计目的 +H**VdM6s  
audit of financial statements                      会计报表审计，财务报表审计 b fj]Q  
audit opinion                                     审计意见 n[E/O}3& /  
audit period                                      被审计期间，被审计年度 *xV  
audit plan                                          审计计划 <>71;%e ;'  
audit planning                                    编制审计计划，制定审计计划，审计计划 G4<M@ET  
audit planning stage                                  审计计划阶段 lnQfpa8j  
audit procedure                                审计程序 k=&UV!J  
audit programme                               审计程序表，具体审计计划 ]yAOKmS  
audit report                                       审计报告 1`q>*S](  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bnzIDsw!Q  
audit report with a qualified opinion                 有保留意见的审计报告 Bw Cwy  
audit report with an adverse opinion                否定意见的审计报告 q
K-\`m  
audit report with dual dates                      双重日期审计报告 k1_"}B5  
audit reporting stage                                 审计报告阶段 4 Q<c I2|  
audit responsibility                                   审计责任 {kOTQG?y  
audit results                                      审计结果 E{8-VmY  
audit risk                                          审计风险 Ljs4^vy<J  
audit sampling                                          审计抽样 ~TfN*0  
audit sampling techniques                         审计抽样方法，审计抽样技术 N~! GAaD  
audit strategies                                  审计策略 XF Cwa  
audit summary                                         审计总结，审计小结 QLLMSa+! \  
audit team                                         审计小组 1e)5D& njS  
audit test                                    审计测试 /RBIZ_  
audit trail                                          审计轨迹 ;!:@3c  
audit work                                        审计工作 ir<K"wi(2  
audit working paper                                 审计工作底稿 J #) %{k_  
audited financial statement                        审计会计报表，已审计财务报表 .~Gt=F+`s  
Auditing Guidelines (the～)                      审计规范指南 "lnI@t{o  
auditing standards                             审计准则 wQw&.)T  
audit-oriented working paper                          (审计)业务类工作底稿 t2Y2v2 J  
authorisation                                     授权 qA>C<NL  
authorisation of transaction                       交易的授权 @.8FVF  
availability                                         可获得性 XCyAt;neon  
B Mh@RO|F  
balance                                      余额；差额；平衡 2qDyb]9  
balance sheet                                    资产负债表 .T*89cEu  
bank                                                 银行 cM Z-  
bank account                                    银行账户，银行户头 ]yV,lp  
bank statement                                 银行对账单 =@*P})w5.  
barter transaction                              易货交易，以物换物交易 /VHQ! Wi  
basis of audit                                    审计依据 UZ-[vD1n  
basis of preparation                                (会计报表的)编制基础 #q9cjEd_7  
book of account                               账目，账簿 !.cno&  
borrowing                                         借款，贷款，借债 9Ac4'L  
branch                                              分支，分支机构，分店 ,cFBLj(@  
brought forward                                (账户余额等的)承上年，承上期，承上页 fqm-?vy}  
budget                                              预算 _%@ri]u{ov  
building                                      建筑物；大楼 \H{UJ  
business conditions                                  业务情况，经营情况 #
McX  
business licence                               (企业等的)营业执照 %T,cR>lw  
business relation                                业务关系 r}M 2t$nv  
Sej(jJX1  

呵呵，学下，谢谢分享