[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 5Qh ?>n>*  
　　 i'#Gy,R  
审计词汇英汉对照 bZ1 78>J]  
   SUM4Di7  
A <RNJ>>0  
=]C]=  
.2)
=vf'd  
ability to continue as a going concern               持续经营能力 r^,<(pbd  
acceptability                                     可接受性，可接受程度 qIMA6u/  
acceptable level of detection risk                     检查风险的可接受水平 Np+&t}  
acceptance of engagement                       接受委托 OEx^3z^  
accepting the engagement for the first time              首次接受委托 Iw<i@=V  
access to asset                                         对资产的接触 Av'GB  
according to                                     根据，依据，依照 umi5Wb<  
account balance                                账户余额 5L,}e<S$  
account for                                       对……进行会计处理，核算；解释 Xx:F)A8O  
accounting                                        会计，会计学 j _L@U2i  
accounting advisory serve                        会计咨询服务 T"7~AbgNU  
accounting firm                                 会计师事务所 \*f;Xaa  
accounting information                      会计信息，会计资料 ::FS/Y]Fg  
accounting period                             会计期间 9d[5{"2j  
accounting policies                                   会计政策 4;`oUt '.  
accounting professional bodies                 会计职业组织，会计职业团体 Z[__"
^}  
accounting records                                   会计记录 y\
dEk:\)  
accounting responsibility                           会计责任 :+Om]#`Vls  
accounting service                             会计服务 `K~AhlJUQ  
accounting standards                                会计准则 ^sN (
  
Accounting Standards for Business Enterprises       企业会计准则 p~HW5\4  
accounting system                             会计系统 Urr#N  
accounting treatment                                会计处理 o*U]v   
accuracy                                    准确性，精确性 Wjhvxk  
additional audit procedures                      追加审计程序 +)o}c"P!  
addressee                                         收件人，收信人 EF3Cdu{]P  
Administration of State-owned Assets  (the～)     国有资产管理局 9z)5Mdf1j  
administrative laws and regulations                 行政法规 `;%]'F0`  
adverse impact                                 不利影响，负面影响 ok|qyN+  
adverse opinion                                反对意见 g~(E>6Y  
advisory group                                  咨询组，顾问组 0d8%T<=J  
agency fee                                        代理费，代理费用 \]$IDt(s  
aggregate                                          总计，合计为…… Xd^\@  
alternation of document and record                 变造文件和记录 KM^ufF2[  
alternative audit procedures                      替代审计程序，备选审计程序 ME'|saP  
amend                                              修改，修订 o,|[GhtHqs  
amortisation                                      摊销 @v}/zS  
analytical capacity                             分析能力 OS8q( 2z?s  
analytical procedures                               分析性程序 Um&(&?Xf  
annual financial statements                        年度会计报表，年度财务报表 M Y|w  
appendix                                          附录，附表 BcI|:qv|  
applicable                                         适用的 /7gOSwY  
applicable laws and regulations                 适用的法规 V+O"j^Z_J  
application systems                                  应用系统 ;G%R<Z  
apply consistently                              一贯地执行，一贯地实施 ..rOsg{  
appropriate                                       适当的，合适的； n=[/Z!  
征用，挪用 9-MUX^?u  
appropriate authorization                          适当的授权 CHz+814  
appropriateness of audit evidence                    审计证据的适当性 |P%Jw,}]9  
approval                                    批准，核准 %n*-VAfE\  
assertion                                    (会计报表上的)认定；确认 x&0vKo;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Cg(Y&Gxf.  
asset                                                 资产，财产 '3g[]M@M  
asset restructuring                             资产重组 #'y#"cmQ.  
assignment of duties                                 职责的划分 NX}<*
b/  
assistant                                     助理，助理人员 I1X-s   
associated company                                 联属公司，联营公司 !jTcsN%  
association                                        联合，结合；协会，社团 "me n  
assumption                                       假设，假定 x@m
s  
at a given date                                         在某一特定时日 pS:4CNI{  
attestation                                         鉴证，公证 *6>.!&  
attestation service                             鉴证服务 P}4QQw  
audit adjustment                                审计调整 qw^uPs7Uw  
audit areas                                        审计领域 ]iUxp+  
audit conclusion                                审计结论 ,LnII  
audit effectiveness                             审计效果 P(f0R8BE  
audit efficiency                                  审计效率 /#)/;  
audit engagement letter                      审计业务约定书 Ys\Wj%6A  
audit evidence                                          审计证据 LA}Syt\F  
audit fee                                    审计费 . ?loO3 m  
audit files                                          审计档案 fSokm4]vg  
audit findings                                     审计中发现的事项 s*-n^o-  
audit implementation stage                        审计实施阶段 ci?qT
,&  
audit mark                                        审计标识 )!P)U(*v  
audit materiality                                 审计重要性 73/P &hT  
audit method                                     审计方法 L
hA/xf  
audit objective                                         审计目标，审计目的 zdYy^8V|z  
audit of financial statements                      会计报表审计，财务报表审计 PoxK{Y  
audit opinion                                     审计意见 !:q/Ye3.  
audit period                                      被审计期间，被审计年度 sTn<#l6  
audit plan                                          审计计划 rustMs2p  
audit planning                                    编制审计计划，制定审计计划，审计计划 &E.^jR~*  
audit planning stage                                  审计计划阶段 YoBDvV":@  
audit procedure                                审计程序 VHIOwzC  
audit programme                               审计程序表，具体审计计划 wA
f\|{Vn  
audit report                                       审计报告 HTX?,C_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1;Ou7T 9w  
audit report with a qualified opinion                 有保留意见的审计报告 ^")Q YE  
audit report with an adverse opinion                否定意见的审计报告 A#EDkU,  
audit report with dual dates                      双重日期审计报告 "@iK' c^  
audit reporting stage                                 审计报告阶段 ,(EO'T[  
audit responsibility                                   审计责任  Rh_
np  
audit results                                      审计结果 ;$.J3!  
audit risk                                          审计风险 3G}x;Cp\D  
audit sampling                                          审计抽样 )u[emv$  
audit sampling techniques                         审计抽样方法，审计抽样技术 0i!u UF  
audit strategies                                  审计策略 ' aq!^!z  
audit summary                                         审计总结，审计小结 xhVO3LW'  
audit team                                         审计小组 n<O}hM ZT  
audit test                                    审计测试 }$SavB#SBP  
audit trail                                          审计轨迹 ,,%i;  
audit work                                        审计工作 D$ dfNiCH  
audit working paper                                 审计工作底稿 :XZU&Sr"  
audited financial statement                        审计会计报表，已审计财务报表 HK,cJahq  
Auditing Guidelines (the～)                      审计规范指南 ?XrQ53  
auditing standards                             审计准则 GpY"fc%  
audit-oriented working paper                          (审计)业务类工作底稿 #U! _U+K  
authorisation                                     授权 dJJP3}M/  
authorisation of transaction                       交易的授权 Mo?~_|}  
availability                                         可获得性 *|%@6I(  
B yu!h<nfzA  
balance                                      余额；差额；平衡 l{I6&^!KS  
balance sheet                                    资产负债表 +ga k#M"n\  
bank                                                 银行 +b0eE)  
bank account                                    银行账户，银行户头 _}lZ,L(w  
bank statement                                 银行对账单 \F1_lq;K  
barter transaction                              易货交易，以物换物交易 t<#mP@Mz=N  
basis of audit                                    审计依据 ?pr9f5  
basis of preparation                                (会计报表的)编制基础 adCU61t  
book of account                               账目，账簿 XG{{ 2f  
borrowing                                         借款，贷款，借债 Xe6w|  
branch                                              分支，分支机构，分店 1O/+
8yw  
brought forward                                (账户余额等的)承上年，承上期，承上页 /oR0+sH]  
budget                                              预算 q)LMm7  
building                                      建筑物；大楼 S g&UagBj  
business conditions                                  业务情况，经营情况 5]KW^sL  
business licence                               (企业等的)营业执照 xHL( !PF  
business relation                                业务关系 QLXN*c  
qaiNz S@q  

呵呵，学下，谢谢分享