[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 eUQrn>`  
　　 `l'z#\  
审计词汇英汉对照 "! m6U#^  
   GK~uoz:^O  
A (HDR}!. E  
9J$N5  
sA#}0>`3S  
ability to continue as a going concern               持续经营能力 <D%.'=%pZ  
acceptability                                     可接受性，可接受程度 4ba[*R2  
acceptable level of detection risk                     检查风险的可接受水平 &M&*3  
acceptance of engagement                       接受委托 cY0NQKUk~  
accepting the engagement for the first time              首次接受委托 \0). ODA(  
access to asset                                         对资产的接触 /R!:ll2  
according to                                     根据，依据，依照 lvY[E9I0  
account balance                                账户余额 yX0nyhq  
account for                                       对……进行会计处理，核算；解释 @j=:V!g2O  
accounting                                        会计，会计学 kZ>_m&g  
accounting advisory serve                        会计咨询服务 B/0Xqyu  
accounting firm                                 会计师事务所 jEVDz  
accounting information                      会计信息，会计资料 ]{s0/(EA  
accounting period                             会计期间 kNR -eG  
accounting policies                                   会计政策 i}[cq_wJ  
accounting professional bodies                 会计职业组织，会计职业团体 l|9'M'a  
accounting records                                   会计记录 u%!/-&?wF  
accounting responsibility                           会计责任 L7;8:^ v  
accounting service                             会计服务 S6Y2(qdP  
accounting standards                                会计准则 lE'3UqK  
Accounting Standards for Business Enterprises       企业会计准则 < KGq  
accounting system                             会计系统 +saXN6  
accounting treatment                                会计处理 kOdXbw9v  
accuracy                                    准确性，精确性 >J*x` a3Q  
additional audit procedures                      追加审计程序 d<K2 \:P{}  
addressee                                         收件人，收信人 {7'Wi$^F  
Administration of State-owned Assets  (the～)     国有资产管理局 xsu9DzPf&{  
administrative laws and regulations                 行政法规 Ql"kJ_F!br  
adverse impact                                 不利影响，负面影响 !mHMFwvS  
adverse opinion                                反对意见 ^F,sV*  
advisory group                                  咨询组，顾问组 _t&`
T  
agency fee                                        代理费，代理费用 g&z8t;@  
aggregate                                          总计，合计为…… V^Y'!w\LGI  
alternation of document and record                 变造文件和记录 %|j`z
?i|  
alternative audit procedures                      替代审计程序，备选审计程序 e`n+U-)z  
amend                                              修改，修订 GXC,p(vbE  
amortisation                                      摊销 ,_iq$I;  
analytical capacity                             分析能力 `>)[UG!: |  
analytical procedures                               分析性程序 ttOk6-  
annual financial statements                        年度会计报表，年度财务报表 %5RR<[_/;  
appendix                                          附录，附表 VKV :U60  
applicable                                         适用的
^G|*=~_  
applicable laws and regulations                 适用的法规 )Zf1%h~0r  
application systems                                  应用系统 Yw] 7@  
apply consistently                              一贯地执行，一贯地实施 >3ax  `8  
appropriate                                       适当的，合适的； qG@YNc  
征用，挪用 v5>A1\  
appropriate authorization                          适当的授权 vAp<Muj(a  
appropriateness of audit evidence                    审计证据的适当性 FFa =/XB"  
approval                                    批准，核准 Q2/65$nW  
assertion                                    (会计报表上的)认定；确认 XeX\u3<D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pHT]2e#  
asset                                                 资产，财产 hw$!LTB2  
asset restructuring                             资产重组 %UAF~2]g  
assignment of duties                                 职责的划分 2ah%,o  
assistant                                     助理，助理人员 nv0\On7wd  
associated company                                 联属公司，联营公司 )fHr]#v  
association                                        联合，结合；协会，社团 m9 vX8 ;.  
assumption                                       假设，假定 J
s
l2RdI  
at a given date                                         在某一特定时日 fIl;qGz85  
attestation                                         鉴证，公证 h PL]B_<  
attestation service                             鉴证服务 C];P yQS  
audit adjustment                                审计调整 @-}*cQ4u?  
audit areas                                        审计领域 |BbzRis  
audit conclusion                                审计结论 Aa=:AkrH  
audit effectiveness                             审计效果 rtS' 90`  
audit efficiency                                  审计效率 nl qn:[BU  
audit engagement letter                      审计业务约定书 OvAhp&k  
audit evidence                                          审计证据 ,DZvBS  
audit fee                                    审计费 T'9ZR,{F  
audit files                                          审计档案 ia 7<AwV  
audit findings                                     审计中发现的事项 D"rbQXR7$  
audit implementation stage                        审计实施阶段 2]1u0-M5L  
audit mark                                        审计标识 !!A
0K"h  
audit materiality                                 审计重要性 |GtvgvO,  
audit method                                     审计方法 _Ao$)Gu)  
audit objective                                         审计目标，审计目的 l%T4:p4e  
audit of financial statements                      会计报表审计，财务报表审计 %Yj%0  
audit opinion                                     审计意见 RN[I%^$"  
audit period                                      被审计期间，被审计年度 xNzGp5H  
audit plan                                          审计计划 3w</B-|nQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 gs5(~YiT6  
audit planning stage                                  审计计划阶段 =A .$~9P  
audit procedure                                审计程序 $c9-Q+pZ  
audit programme                               审计程序表，具体审计计划 _]-4d_&3(  
audit report                                       审计报告 pZ&,YX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "!~o  
audit report with a qualified opinion                 有保留意见的审计报告 7~SwNt,  
audit report with an adverse opinion                否定意见的审计报告 z$e6T&u5B  
audit report with dual dates                      双重日期审计报告 U}LW8886  
audit reporting stage                                 审计报告阶段 fC[za,PXaE  
audit responsibility                                   审计责任 2%dL96  
audit results                                      审计结果 DMM<,1  
audit risk                                          审计风险 H_X^)\oJ  
audit sampling                                          审计抽样 Ut;`6t  
audit sampling techniques                         审计抽样方法，审计抽样技术 Zz0e4C  
audit strategies                                  审计策略 xSm;~')
g  
audit summary                                         审计总结，审计小结 $iu[-my_  
audit team                                         审计小组 Ttt'X<9  
audit test                                    审计测试 5J10S  
audit trail                                          审计轨迹 SVZocTt  
audit work                                        审计工作 unLhI0XW  
audit working paper                                 审计工作底稿 L5-|-PP|;  
audited financial statement                        审计会计报表，已审计财务报表 L=l&,ENy  
Auditing Guidelines (the～)                      审计规范指南 Qc; kj  
auditing standards                             审计准则 j,.\QwpU  
audit-oriented working paper                          (审计)业务类工作底稿 _y@].G  
authorisation                                     授权 K]hp-QK<  
authorisation of transaction                       交易的授权 "2l`XH  
availability                                         可获得性 <Dd>- K  
B wY8:j  
balance                                      余额；差额；平衡 `gX@b^  
balance sheet                                    资产负债表 98>GHl'lM  
bank                                                 银行 jN\u
}!\O  
bank account                                    银行账户，银行户头 <s9?9^!!V^  
bank statement                                 银行对账单 QO2cTk m  
barter transaction                              易货交易，以物换物交易 [=
{mCGU  
basis of audit                                    审计依据 5~L]zE  
basis of preparation                                (会计报表的)编制基础 l3
>S{  
book of account                               账目，账簿 KJA :;  
borrowing                                         借款，贷款，借债 V ~C$|+>e  
branch                                              分支，分支机构，分店 BAf$tyh  
brought forward                                (账户余额等的)承上年，承上期，承上页 or/gx3  
budget                                              预算 G0E5Y;YIN$  
building                                      建筑物；大楼 F$C6( C?  
business conditions                                  业务情况，经营情况 T5(S2^)o  
business licence                               (企业等的)营业执照 Y;"k5+ q  
business relation                                业务关系 CD$#}Id  
*doNPp)m  

呵呵，学下，谢谢分享