[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 1+Ik\  
　　 -(ST   
审计词汇英汉对照 $M+'jjnP  
   cqW(9A|8  
A k`5K&  
]&`
=p{Z  
fL]jk1.Xv-  
ability to continue as a going concern               持续经营能力 whrDw1>(  
acceptability                                     可接受性，可接受程度 4Tx.|  
acceptable level of detection risk                     检查风险的可接受水平 2iOYC0`!  
acceptance of engagement                       接受委托 %Nob B  
accepting the engagement for the first time              首次接受委托 g-NrxyTBlx  
access to asset                                         对资产的接触 i->G{_gH  
according to                                     根据，依据，依照 ?[Ma" l>  
account balance                                账户余额 '* /$66|  
account for                                       对……进行会计处理，核算；解释 =qL^#h83y  
accounting                                        会计，会计学 [nrD4  
accounting advisory serve                        会计咨询服务 eV}H  
accounting firm                                 会计师事务所 mG0_&'"YIG  
accounting information                      会计信息，会计资料 U}5]Vm$]  
accounting period                             会计期间 {LCKt/Z>P  
accounting policies                                   会计政策 Mm9*$g!R  
accounting professional bodies                 会计职业组织，会计职业团体 .3cD.']%  
accounting records                                   会计记录  x\VP X  
accounting responsibility                           会计责任 wwJs_f\  
accounting service                             会计服务 ?.beN[X  
accounting standards                                会计准则 yMD0Tj5ZQ  
Accounting Standards for Business Enterprises       企业会计准则 ]v]:8>N  
accounting system                             会计系统 Cn5;h(r  
accounting treatment                                会计处理 ap
"pQ[t;  
accuracy                                    准确性，精确性 giW9b_  
additional audit procedures                      追加审计程序 141xi;o  
addressee                                         收件人，收信人 Neii$  
Administration of State-owned Assets  (the～)     国有资产管理局 \YF07L]qs-  
administrative laws and regulations                 行政法规 c>+68<H  
adverse impact                                 不利影响，负面影响 t'.:"H8BI  
adverse opinion                                反对意见 n1PvZ~^3  
advisory group                                  咨询组，顾问组 EV
-# E  
agency fee                                        代理费，代理费用 T\:*+W37  
aggregate                                          总计，合计为…… soX^$l  
alternation of document and record                 变造文件和记录 q]SH
'Wd  
alternative audit procedures                      替代审计程序，备选审计程序 *Gj`1#Z$  
amend                                              修改，修订 PpF`0w=1%l  
amortisation                                      摊销 >!tfvM2X{  
analytical capacity                             分析能力 IMzt1l =7  
analytical procedures                               分析性程序 3 +`,'Q9  
annual financial statements                        年度会计报表，年度财务报表 M&H,`gm  
appendix                                          附录，附表 NdXC8  
applicable                                         适用的 b5f+q:?{  
applicable laws and regulations                 适用的法规 Xf mN/j2  
application systems                                  应用系统 H6`zzH0"  
apply consistently                              一贯地执行，一贯地实施 &h=f  
appropriate                                       适当的，合适的； 6q `Un}  
征用，挪用 7|
 j rk  
appropriate authorization                          适当的授权 SxcE@WM  
appropriateness of audit evidence                    审计证据的适当性 6KPjZC<  
approval                                    批准，核准 +OtD@lD`!  
assertion                                    (会计报表上的)认定；确认 +"~*L,ken0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^BW8zu@=O  
asset                                                 资产，财产 iQ
LP~Z>,T  
asset restructuring                             资产重组 ; 4Xx5*E  
assignment of duties                                 职责的划分 eiRVw5g  
assistant                                     助理，助理人员 PGVP0H+RV  
associated company                                 联属公司，联营公司 cHVu6I?h  
association                                        联合，结合；协会，社团 $~?)E;S  
assumption                                       假设，假定 Fx)><+-  
at a given date                                         在某一特定时日 T]b&[?p|a[  
attestation                                         鉴证，公证 b!nA.`T  
attestation service                             鉴证服务 D}-HWJQA3  
audit adjustment                                审计调整 `1y@c"t  
audit areas                                        审计领域 .SSPJY(  
audit conclusion                                审计结论 Ln/*lLIOb  
audit effectiveness                             审计效果 '
A1y~x#2B  
audit efficiency                                  审计效率 ,jD-fL/:  
audit engagement letter                      审计业务约定书 Qp2~ `hD  
audit evidence                                          审计证据 O(_f&a  
audit fee                                    审计费 f
3:dn7  
audit files                                          审计档案 [[]NnWJ  
audit findings                                     审计中发现的事项 dwiLu&]u  
audit implementation stage                        审计实施阶段 gT,iH.  
audit mark                                        审计标识 Lw?>1rTT/  
audit materiality                                 审计重要性 ?iHcY,  
audit method                                     审计方法 >N}+O<Fc  
audit objective                                         审计目标，审计目的 .v9i|E=<~  
audit of financial statements                      会计报表审计，财务报表审计 vB5mOXGNq  
audit opinion                                     审计意见 .cmhi3o4  
audit period                                      被审计期间，被审计年度  ;CV'
 
audit plan                                          审计计划 {e0aH `me  
audit planning                                    编制审计计划，制定审计计划，审计计划 pF}E`U=Z  
audit planning stage                                  审计计划阶段 RL/5o"  
audit procedure                                审计程序 oDGBC  
audit programme                               审计程序表，具体审计计划 dKw[#(m5v  
audit report                                       审计报告 FEBRUk6.h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y'JJ#7O=  
audit report with a qualified opinion                 有保留意见的审计报告 th0>u.hJ  
audit report with an adverse opinion                否定意见的审计报告 6k+tO%{~  
audit report with dual dates                      双重日期审计报告 |]-~yY qP3  
audit reporting stage                                 审计报告阶段 aFh'KPhe  
audit responsibility                                   审计责任 h_g"F

@  
audit results                                      审计结果 ?3v-ppw%  
audit risk                                          审计风险 eq9qE^[Z&  
audit sampling                                          审计抽样 _LWMz=U=J/  
audit sampling techniques                         审计抽样方法，审计抽样技术 '}F9f?  
audit strategies                                  审计策略 x@>~&eP  
audit summary                                         审计总结，审计小结 >}u#KBedE  
audit team                                         审计小组 2{g&9  
audit test                                    审计测试 8. %g&%S  
audit trail                                          审计轨迹 \oP  
audit work                                        审计工作 {%\;'&@z\  
audit working paper                                 审计工作底稿 +hH7|:JQ  
audited financial statement                        审计会计报表，已审计财务报表  FE1En  
Auditing Guidelines (the～)                      审计规范指南 90wnwz  
auditing standards                             审计准则 -}8r1jQH;  
audit-oriented working paper                          (审计)业务类工作底稿 NG4@L1f%  
authorisation                                     授权 CdtwR0  
authorisation of transaction                       交易的授权 0zA:
?}  
availability                                         可获得性 :`4L V  
B GB6(WAmr  
balance                                      余额；差额；平衡 |Y2n6gkH[  
balance sheet                                    资产负债表 z 34+1d  
bank                                                 银行 V9`jq$  
bank account                                    银行账户，银行户头 /5\{(=0  
bank statement                                 银行对账单 ZCf d<NS?  
barter transaction                              易货交易，以物换物交易 F5w=tK  
basis of audit                                    审计依据 4k6:   
basis of preparation                                (会计报表的)编制基础 dcE(uf  
book of account                               账目，账簿 oV~S4 |9:  
borrowing                                         借款，贷款，借债 t Q>/1  
branch                                              分支，分支机构，分店 MA7&fNjB  
brought forward                                (账户余额等的)承上年，承上期，承上页 p\]rxtm  
budget                                              预算 obgO-d9l  
building                                      建筑物；大楼 LM!@LQAMY  
business conditions                                  业务情况，经营情况 ~k ]$J|}za  
business licence                               (企业等的)营业执照 G/KTF2wl7  
business relation                                业务关系 F@ZB6~T~.  
$^#q0Yx  

呵呵，学下，谢谢分享