[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 >yh2Lri  
　　 HUOj0T  
审计词汇英汉对照 #cLBQJq  
   p
Y$Q  
A g$o&Udgs  
A.w:h;7  
L4?IHNB  
ability to continue as a going concern               持续经营能力 H 7 ^/q7  
acceptability                                     可接受性，可接受程度 uRe'%?W  
acceptable level of detection risk                     检查风险的可接受水平 YT8F#t8  
acceptance of engagement                       接受委托 7j)8Djzp|  
accepting the engagement for the first time              首次接受委托 *HB-QIl  
access to asset                                         对资产的接触 1g~R/*Jo  
according to                                     根据，依据，依照 & "B=/-(  
account balance                                账户余额 7vj2 `+r.  
account for                                       对……进行会计处理，核算；解释 9Lfv^V0  
accounting                                        会计，会计学 e(8Ba X_  
accounting advisory serve                        会计咨询服务 Ld-_,-n  
accounting firm                                 会计师事务所 ]jRfH(i  
accounting information                      会计信息，会计资料 pFz`}?c0  
accounting period                             会计期间 <_KIK  
accounting policies                                   会计政策 ;IM}|2zuN  
accounting professional bodies                 会计职业组织，会计职业团体 k.15CA`  
accounting records                                   会计记录 i(+p0:< 0  
accounting responsibility                           会计责任 _t}WsEQ+P  
accounting service                             会计服务 rk)`\=No  
accounting standards                                会计准则 ~.lPEA %%  
Accounting Standards for Business Enterprises       企业会计准则 Lq!>kT<]!  
accounting system                             会计系统 HiJE}V;Vq  
accounting treatment                                会计处理 Y:)e(c"A  
accuracy                                    准确性，精确性 *G9V'9  
additional audit procedures                      追加审计程序 _8agtQ:<  
addressee                                         收件人，收信人 b*Q&CL  
Administration of State-owned Assets  (the～)     国有资产管理局 "8zDbdK  
administrative laws and regulations                 行政法规 W'u>#  
adverse impact                                 不利影响，负面影响 MR.'t9m2L  
adverse opinion                                反对意见 *siFj CN<  
advisory group                                  咨询组，顾问组 t5IEQ2  
agency fee                                        代理费，代理费用 SOvF[,+  
aggregate                                          总计，合计为…… 26x[X.C:  
alternation of document and record                 变造文件和记录 QnX(V[  
alternative audit procedures                      替代审计程序，备选审计程序 % +\."eC  
amend                                              修改，修订 %BB%pC  
amortisation                                      摊销 eO[b1]WLP  
analytical capacity                             分析能力 n>U5R_T  
analytical procedures                               分析性程序 U_c
*6CK  
annual financial statements                        年度会计报表，年度财务报表 QoH6  
appendix                                          附录，附表 t#eTV@-
 
applicable                                         适用的 iM3V=&)  
applicable laws and regulations                 适用的法规 QUQ'3  
application systems                                  应用系统 ('p5:d  
apply consistently                              一贯地执行，一贯地实施 }?v )N).kW  
appropriate                                       适当的，合适的； ;@E$}*3[>V  
征用，挪用 }|5Pr(I  
appropriate authorization                          适当的授权 b9dLt6d  
appropriateness of audit evidence                    审计证据的适当性 ^@NU}S):yN  
approval                                    批准，核准 5 rZ   
assertion                                    (会计报表上的)认定；确认 r^ ZEImjc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xWQ`tWA:J  
asset                                                 资产，财产 ZO$%[ ftb  
asset restructuring                             资产重组 q?/a
~a  
assignment of duties                                 职责的划分 w_u\sSQ`!  
assistant                                     助理，助理人员 v d4ytC  
associated company                                 联属公司，联营公司 cD'V>[h  
association                                        联合，结合；协会，社团 fZA4q0  
assumption                                       假设，假定 ~z;FP$U  
at a given date                                         在某一特定时日 }U5yQ%N  
attestation                                         鉴证，公证  | (_  
attestation service                             鉴证服务 R@k &SlL'`  
audit adjustment                                审计调整 by/jYg)+  
audit areas                                        审计领域 ZO c)  
audit conclusion                                审计结论 fPW@{~t  
audit effectiveness                             审计效果 %z4Nl$\  
audit efficiency                                  审计效率 y9}>:pj4  
audit engagement letter                      审计业务约定书 lQkQ9##*  
audit evidence                                          审计证据 #$qT FN  
audit fee                                    审计费 /J6rv((  
audit files                                          审计档案 #|PS&}6wU  
audit findings                                     审计中发现的事项 e'D&
8z_;  
audit implementation stage                        审计实施阶段 sYf~c0${  
audit mark                                        审计标识 LTx,cP  
audit materiality                                 审计重要性 x{
/g(r={}  
audit method                                     审计方法 p,i[W.dy.'  
audit objective                                         审计目标，审计目的 ]}2ZttQ?  
audit of financial statements                      会计报表审计，财务报表审计 )~ h}  
audit opinion                                     审计意见 -Wi` G  
audit period                                      被审计期间，被审计年度 x>`%DwoRI  
audit plan                                          审计计划 E\pL!c  
audit planning                                    编制审计计划，制定审计计划，审计计划 C/6V9;U  
audit planning stage                                  审计计划阶段 Jz *;q
~  
audit procedure                                审计程序 i9][N5\$  
audit programme                               审计程序表，具体审计计划 M{hg0/}sUW  
audit report                                       审计报告 $,Yd>%Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =^50FI|  
audit report with a qualified opinion                 有保留意见的审计报告 **G9H  
audit report with an adverse opinion                否定意见的审计报告 ><HE; cVg?  
audit report with dual dates                      双重日期审计报告 AoL2@C.C%D  
audit reporting stage                                 审计报告阶段 ?zHPJLv|Y  
audit responsibility                                   审计责任 ~|xA4u5LG  
audit results                                      审计结果 ut/=R !(K  
audit risk                                          审计风险 qVw Io.g!  
audit sampling                                          审计抽样 2'MZ s]??w  
audit sampling techniques                         审计抽样方法，审计抽样技术 v9O~@v{=  
audit strategies                                  审计策略 oc0G|  
audit summary                                         审计总结，审计小结 2
JcjZn  
audit team                                         审计小组 [!]2djc  
audit test                                    审计测试 mk+B9?;cF-  
audit trail                                          审计轨迹 ,0HRAmG  
audit work                                        审计工作 eb"5- 0  
audit working paper                                 审计工作底稿 EV@X*| w  
audited financial statement                        审计会计报表，已审计财务报表 +@k+2?] FO  
Auditing Guidelines (the～)                      审计规范指南 j@uOOhy  
auditing standards                             审计准则 {v;&5!s  
audit-oriented working paper                          (审计)业务类工作底稿  dZ0vA\z|  
authorisation                                     授权 VYImI>.t{  
authorisation of transaction                       交易的授权 6 EC*  
availability                                         可获得性 M>ruKHipFE  
B 3c6b6  
balance                                      余额；差额；平衡 JB]q   
balance sheet                                    资产负债表 $Kncvu  
bank                                                 银行 TXvI4"&  
bank account                                    银行账户，银行户头 Jk=I^%~  
bank statement                                 银行对账单  e5*hE  
barter transaction                              易货交易，以物换物交易 I5n^,@md  
basis of audit                                    审计依据 TOXfWEU3>  
basis of preparation                                (会计报表的)编制基础 0rG^,(3m  
book of account                               账目，账簿 k:F9. j%*  
borrowing                                         借款，贷款，借债 % *INT  
branch                                              分支，分支机构，分店 nWYN Np?h  
brought forward                                (账户余额等的)承上年，承上期，承上页 "PTZ%7YH}  
budget                                              预算 kbMWGB%;  
building                                      建筑物；大楼 P0j8- I  
business conditions                                  业务情况，经营情况 'yG4 LF  
business licence                               (企业等的)营业执照 };jN\x?&q  
business relation                                业务关系 Jx](G>F4f1  
(I{rLS!o,L  

呵呵，学下，谢谢分享