[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 >Vwc3d  
　　 K|Di1)7=/  
审计词汇英汉对照 *#C+iAF|)'  
   ~FN9 [aJF+  
A fc |GArL#}  
<UQe.K"  
[Ki0b^  
ability to continue as a going concern               持续经营能力 m5r7  
acceptability                                     可接受性，可接受程度 v^1pN>#%g  
acceptable level of detection risk                     检查风险的可接受水平 ,=#F//  
acceptance of engagement                       接受委托 z&fwE$Nm  
accepting the engagement for the first time              首次接受委托 =,UWX3`f  
access to asset                                         对资产的接触 |%' nVxc4r  
according to                                     根据，依据，依照 <x<"n t  
account balance                                账户余额 @]ytla>d  
account for                                       对……进行会计处理，核算；解释 hBBUw0"  
accounting                                        会计，会计学 K~| 4[\  
accounting advisory serve                        会计咨询服务 ; ShJ i  
accounting firm                                 会计师事务所 E<Q f!2s$  
accounting information                      会计信息，会计资料 o}* hY"&  
accounting period                             会计期间 <=>=.kmGt  
accounting policies                                   会计政策 G{6;>8h  
accounting professional bodies                 会计职业组织，会计职业团体 %'X[^W  
accounting records                                   会计记录 H{=21\a\  
accounting responsibility                           会计责任 70eb]\%  
accounting service                             会计服务 0Nnsjh  
accounting standards                                会计准则 lLF-{  
Accounting Standards for Business Enterprises       企业会计准则 `0Oh_8"  
accounting system                             会计系统 Jz2N  
accounting treatment                                会计处理 ;n&t>pBM  
accuracy                                    准确性，精确性 ]3X@ _NYj  
additional audit procedures                      追加审计程序 2(#7[mgPI  
addressee                                         收件人，收信人 ,uSQNre\j  
Administration of State-owned Assets  (the～)     国有资产管理局 3ZXQoC
'  
administrative laws and regulations                 行政法规 !X;1}  
adverse impact                                 不利影响，负面影响 Z|l qb=  
adverse opinion                                反对意见 '*"vkgN  
advisory group                                  咨询组，顾问组 =*r])Vg^  
agency fee                                        代理费，代理费用 3_MS.iM  
aggregate                                          总计，合计为…… }x07^4$j  
alternation of document and record                 变造文件和记录 mqSQL}vR  
alternative audit procedures                      替代审计程序，备选审计程序 IVAmV!.z  
amend                                              修改，修订 @NNq z  
amortisation                                      摊销 MP4z-4Y  
analytical capacity                             分析能力 .K
p  
analytical procedures                               分析性程序 &L,nqc\3D5  
annual financial statements                        年度会计报表，年度财务报表 4
}eepJOn  
appendix                                          附录，附表 t+1 %RyKFB  
applicable                                         适用的 yL2o}ZbS  
applicable laws and regulations                 适用的法规 Jc|6&  
application systems                                  应用系统 z$?~Y(EY  
apply consistently                              一贯地执行，一贯地实施 }wHW7SJ  
appropriate                                       适当的，合适的； ,v';>.]  
征用，挪用 fngOeLVG  
appropriate authorization                          适当的授权 9*{[buZX  
appropriateness of audit evidence                    审计证据的适当性 9mmCp&~Z  
approval                                    批准，核准 ,I%g|'2  
assertion                                    (会计报表上的)认定；确认 b"vv>Q~U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \l]DQaOEe  
asset                                                 资产，财产 98uV6b~g  
asset restructuring                             资产重组 \ywXi~+kUv  
assignment of duties                                 职责的划分 n8".XS  
assistant                                     助理，助理人员 Zf65 `K3  
associated company                                 联属公司，联营公司 !>zo_fP  
association                                        联合，结合；协会，社团 ]y1OFKYv  
assumption                                       假设，假定 !AKg m'Nw  
at a given date                                         在某一特定时日 5yzv|mrx  
attestation                                         鉴证，公证 j]aoR  
attestation service                             鉴证服务 dAkgR~  
audit adjustment                                审计调整 >76\nGO  
audit areas                                        审计领域 =Q+= f  
audit conclusion                                审计结论 `m!j$,c.  
audit effectiveness                             审计效果 eFL=G%  
audit efficiency                                  审计效率 /p+>NZ"b  
audit engagement letter                      审计业务约定书 @!yMIM%P  
audit evidence                                          审计证据 32/MkuY^u  
audit fee                                    审计费 q(2 K6   
audit files                                          审计档案 I~Zh@d%  
audit findings                                     审计中发现的事项 ;I}kQ!q  
audit implementation stage                        审计实施阶段 *U]V@;XF  
audit mark                                        审计标识 -wSg2'b4E  
audit materiality                                 审计重要性 /iJ4{p  
audit method                                     审计方法 /$'AjIg4:&  
audit objective                                         审计目标，审计目的 :QB<?HaS'  
audit of financial statements                      会计报表审计，财务报表审计 TTt#a6eJ  
audit opinion                                     审计意见 yl1gx  
audit period                                      被审计期间，被审计年度 LS88.w\=S@  
audit plan                                          审计计划 ~XWQhIAM4  
audit planning                                    编制审计计划，制定审计计划，审计计划 1M 781  
audit planning stage                                  审计计划阶段 f,:9N5Z  
audit procedure                                审计程序 Xt@Z}B))pu  
audit programme                               审计程序表，具体审计计划 g#t[LI9(F[  
audit report                                       审计报告 qCqFy#Ms\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  .5y+fL  
audit report with a qualified opinion                 有保留意见的审计报告 qIIv6''5@  
audit report with an adverse opinion                否定意见的审计报告 i*NH'o/  
audit report with dual dates                      双重日期审计报告 h9Y%{v  
audit reporting stage                                 审计报告阶段 % <qw  
audit responsibility                                   审计责任 Y#lk
6  
audit results                                      审计结果 jg\Z;_!W  
audit risk                                          审计风险 W^]3XJP  
audit sampling                                          审计抽样 MgNU``  
audit sampling techniques                         审计抽样方法，审计抽样技术 HFaj-~b  
audit strategies                                  审计策略 &qr;IL7'  
audit summary                                         审计总结，审计小结 > w^YO25q  
audit team                                         审计小组 yGPS`S  
audit test                                    审计测试 B9H@ e#[  
audit trail                                          审计轨迹 < 
VSA  
audit work                                        审计工作 nEkR1^30  
audit working paper                                 审计工作底稿 Wu_kx2h  
audited financial statement                        审计会计报表，已审计财务报表 L"j tf78  
Auditing Guidelines (the～)                      审计规范指南 UM6(s@$  
auditing standards                             审计准则 .P MZX%*v  
audit-oriented working paper                          (审计)业务类工作底稿 ^WNrGF  
authorisation                                     授权 <RG|Dx[:=  
authorisation of transaction                       交易的授权 X7i/fm
{l'  
availability                                         可获得性 8peDI7[|  
B V` 1/SQX  
balance                                      余额；差额；平衡 2h=!k|6  
balance sheet                                    资产负债表 Tny%7xSx1  
bank                                                 银行 naw0$kXTA  
bank account                                    银行账户，银行户头 GrAujc 5|  
bank statement                                 银行对账单 0#S W!b|%  
barter transaction                              易货交易，以物换物交易 T<w5vqFDu  
basis of audit                                    审计依据 OI0;BBZ  
basis of preparation                                (会计报表的)编制基础 }woo%N P  
book of account                               账目，账簿 j"|=C$Kn/  
borrowing                                         借款，贷款，借债 ,eZ1uBI?  
branch                                              分支，分支机构，分店 T|dY 2  
brought forward                                (账户余额等的)承上年，承上期，承上页 NZ
-\h  
budget                                              预算 B&.FOO  
building                                      建筑物；大楼 -!N&OZ+R   
business conditions                                  业务情况，经营情况 24)(5!:"  
business licence                               (企业等的)营业执照 =UJ:tSr  
business relation                                业务关系 X90J!  
Q'YH>oGh^  

呵呵，学下，谢谢分享