[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 NH;.!xq:  
　　 4{rj 4P?  
审计词汇英汉对照 q1, jDJglZ  
   %OAvhutS  
A >M^4p  
xH>2$ ;f  
l@`Do[  
ability to continue as a going concern               持续经营能力 HB
, k}Q  
acceptability                                     可接受性，可接受程度 @h!nVf%fe  
acceptable level of detection risk                     检查风险的可接受水平 G }U'?p  
acceptance of engagement                       接受委托 E{xcu9  
accepting the engagement for the first time              首次接受委托 L<Q>:U.@\  
access to asset                                         对资产的接触 LyG&FOf?  
according to                                     根据，依据，依照 rA[wC%%  
account balance                                账户余额 1XJLGMW,  
account for                                       对……进行会计处理，核算；解释 DgODTxiX  
accounting                                        会计，会计学 rVv4R/3+   
accounting advisory serve                        会计咨询服务 }$Z0v`  
accounting firm                                 会计师事务所 lC'U3Q&  
accounting information                      会计信息，会计资料 5aJd:36I  
accounting period                             会计期间 {3eg4j.Z  
accounting policies                                   会计政策 }fh<LCwTi  
accounting professional bodies                 会计职业组织，会计职业团体 8C8,Q\WV(~  
accounting records                                   会计记录 A^vvw~!d
 
accounting responsibility                           会计责任 jKr>Ig=$tA  
accounting service                             会计服务 %![3?|8~  
accounting standards                                会计准则 T7?cnK"  
Accounting Standards for Business Enterprises       企业会计准则 RiiwsnjC  
accounting system                             会计系统 bPVQ-  
accounting treatment                                会计处理 5F$~ZDu  
accuracy                                    准确性，精确性 D+"
+m%^>C  
additional audit procedures                      追加审计程序 \EW<;xq  
addressee                                         收件人，收信人 /&+*X)#v  
Administration of State-owned Assets  (the～)     国有资产管理局 GS+Z(,J>=  
administrative laws and regulations                 行政法规 og`K!d~  
adverse impact                                 不利影响，负面影响 $3]]<oH  
adverse opinion                                反对意见 8:fq!m  
advisory group                                  咨询组，顾问组 v
\dP  
agency fee                                        代理费，代理费用 #83pitcc  
aggregate                                          总计，合计为…… Dbw{E:pq  
alternation of document and record                 变造文件和记录 3GPGwzX |  
alternative audit procedures                      替代审计程序，备选审计程序 Ni>!b6Z`[  
amend                                              修改，修订 #j4RX:T*[  
amortisation                                      摊销 +*Zjo&pc  
analytical capacity                             分析能力 ]h%~'8g,  
analytical procedures                               分析性程序 0SV4p.  
annual financial statements                        年度会计报表，年度财务报表 7x#."6>Dy  
appendix                                          附录，附表 ).IK[5Q`  
applicable                                         适用的 ?,w9e|  
applicable laws and regulations                 适用的法规 gN.n_!  
application systems                                  应用系统 8 `}I]  
apply consistently                              一贯地执行，一贯地实施 -lS(W^r4  
appropriate                                       适当的，合适的； ZKt`>K Z  
征用，挪用 ;k (M4?  
appropriate authorization                          适当的授权 nr

Kir  
appropriateness of audit evidence                    审计证据的适当性 Y3O/`-9i  
approval                                    批准，核准 _K3;$2d|R  
assertion                                    (会计报表上的)认定；确认 WSbD."p<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5Kl;(0B9  
asset                                                 资产，财产 ''H;/&nDX  
asset restructuring                             资产重组 wL[{6wL  
assignment of duties                                 职责的划分 ={\9-JJhE  
assistant                                     助理，助理人员 jIck!  
associated company                                 联属公司，联营公司 MG vp6/Pd  
association                                        联合，结合；协会，社团 yOO@v6jO)  
assumption                                       假设，假定 ZuT5}XxF  
at a given date                                         在某一特定时日 q9(Z9$a(\  
attestation                                         鉴证，公证 La$?/\Dv)  
attestation service                             鉴证服务 xM?tdQ~VHY  
audit adjustment                                审计调整 ;]>a7o  
audit areas                                        审计领域 oZ>2Tt%
 
audit conclusion                                审计结论 r*UE>_3J  
audit effectiveness                             审计效果 ^/)%s3  
audit efficiency                                  审计效率 gWfMUl  
audit engagement letter                      审计业务约定书 L[tq@[(IJ  
audit evidence                                          审计证据 #N'bhs  
audit fee                                    审计费 yH0vESgv  
audit files                                          审计档案 Dlg9PyQ  
audit findings                                     审计中发现的事项 h/]));p  
audit implementation stage                        审计实施阶段 IQQ>0^Q~  
audit mark                                        审计标识 ~cSE 9ul  
audit materiality                                 审计重要性 t:YMF$Z  
audit method                                     审计方法  ?%*p!m  
audit objective                                         审计目标，审计目的 4e?MthJ>  
audit of financial statements                      会计报表审计，财务报表审计 9
JJk\,  
audit opinion                                     审计意见 WmuYHE
U  
audit period                                      被审计期间，被审计年度 y> 0Gmr  
audit plan                                          审计计划 GYtp%<<9;  
audit planning                                    编制审计计划，制定审计计划，审计计划 Bz? (?fyd  
audit planning stage                                  审计计划阶段 {bNVNG^  
audit procedure                                审计程序 { a_&L  
audit programme                               审计程序表，具体审计计划 |eqp3@Y1E  
audit report                                       审计报告 krRnE7\m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3cc;BWvM  
audit report with a qualified opinion                 有保留意见的审计报告 +iw4>0pi  
audit report with an adverse opinion                否定意见的审计报告 yC[Q-P*rG  
audit report with dual dates                      双重日期审计报告 |a=7P  
audit reporting stage                                 审计报告阶段 dst!VO: M  
audit responsibility                                   审计责任 *d:$vaL  
audit results                                      审计结果 HqXS-TG  
audit risk                                          审计风险 ?~<NyJHN%  
audit sampling                                          审计抽样 6t3Zi:=I  
audit sampling techniques                         审计抽样方法，审计抽样技术 uP.dCs9-  
audit strategies                                  审计策略 n&8SB'-r  
audit summary                                         审计总结，审计小结 H__'K/nH+  
audit team                                         审计小组 %IIo  
audit test                                    审计测试 ?@7Reh\  
audit trail                                          审计轨迹 T3PwM2em_`  
audit work                                        审计工作 n$<n Yr`X  
audit working paper                                 审计工作底稿 .f`KP!p.  
audited financial statement                        审计会计报表，已审计财务报表 cC9 haxW  
Auditing Guidelines (the～)                      审计规范指南 Gm=e;X;r  
auditing standards                             审计准则 8Fv4\dr  
audit-oriented working paper                          (审计)业务类工作底稿 9JO1O:W  
authorisation                                     授权 |OIU)53A-  
authorisation of transaction                       交易的授权 ut.tf \c  
availability                                         可获得性 c|X}[  
B 5YLc4z*  
balance                                      余额；差额；平衡 #
lF 2qw  
balance sheet                                    资产负债表 [= Xb*~  
bank                                                 银行 L&&AK`Ur3l  
bank account                                    银行账户，银行户头 1V-sibE  
bank statement                                 银行对账单 D[`~=y(  
barter transaction                              易货交易，以物换物交易 vJe c+a  
basis of audit                                    审计依据 &}d5'IRT  
basis of preparation                                (会计报表的)编制基础 szp.\CMz  
book of account                               账目，账簿 ?L6wky{  
borrowing                                         借款，贷款，借债 XoGO Y|2`6  
branch                                              分支，分支机构，分店 "Rn@yZV  
brought forward                                (账户余额等的)承上年，承上期，承上页 fYlqaO4[  
budget                                              预算 T-Yb |@4  
building                                      建筑物；大楼 GjbOc   
business conditions                                  业务情况，经营情况 nI/kX^Pd  
business licence                               (企业等的)营业执照 =b>e4I@  
business relation                                业务关系 w @H@[x  
N'Vj& DWC  

呵呵，学下，谢谢分享