[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 Mq+viU&   
　　 r:fwrC  
审计词汇英汉对照 Nbgp_:{  
   H"Q(2I  
A keT?,YI  
98D{{j92  
N+*(Y5TU  
ability to continue as a going concern               持续经营能力 Z7`5x  
acceptability                                     可接受性，可接受程度 21.YO]Et  
acceptable level of detection risk                     检查风险的可接受水平 )vO_sIbnW  
acceptance of engagement                       接受委托 ,$HHa
oog  
accepting the engagement for the first time              首次接受委托 MB} :GY?  
access to asset                                         对资产的接触 -6uH.  
according to                                     根据，依据，依照 PfVEv *  
account balance                                账户余额 "F&Tnhh 4  
account for                                       对……进行会计处理，核算；解释 dj? G.-  
accounting                                        会计，会计学 |C~Sr#6)7  
accounting advisory serve                        会计咨询服务 jFgZ}Xp  
accounting firm                                 会计师事务所 qsI{ b<n  
accounting information                      会计信息，会计资料 FpP\-+Sl  
accounting period                             会计期间 slu$2-H  
accounting policies                                   会计政策 eA`]KalH  
accounting professional bodies                 会计职业组织，会计职业团体 ]MC/t5vCu  
accounting records                                   会计记录 $`^H:Djr  
accounting responsibility                           会计责任 %0NLRfp  
accounting service                             会计服务 91BY]N  
accounting standards                                会计准则 "\NF  
Accounting Standards for Business Enterprises       企业会计准则 ,yTN$K%M  
accounting system                             会计系统 ri_P;#lz  
accounting treatment                                会计处理 @[n2 dmj  
accuracy                                    准确性，精确性 5fU!'ajaN7  
additional audit procedures                      追加审计程序 [Dnusp7e  
addressee                                         收件人，收信人 #o"tMh!f  
Administration of State-owned Assets  (the～)     国有资产管理局 1UC2zM"  
administrative laws and regulations                 行政法规 4;?1Kb#  
adverse impact                                 不利影响，负面影响 6!*K/2:O  
adverse opinion                                反对意见 ERk kSTp  
advisory group                                  咨询组，顾问组 fwRGT|":B  
agency fee                                        代理费，代理费用 [0K=I64 z  
aggregate                                          总计，合计为…… k"t>He  
alternation of document and record                 变造文件和记录 2q12yY f  
alternative audit procedures                      替代审计程序，备选审计程序 AzZi{Q ?  
amend                                              修改，修订 BeAk21xb  
amortisation                                      摊销 IoQr+:_R  
analytical capacity                             分析能力 &u&2D$K,tp  
analytical procedures                               分析性程序 `$H7KIG  
annual financial statements                        年度会计报表，年度财务报表 F/)f,sZF  
appendix                                          附录，附表 FSv1X  
applicable                                         适用的 k 9cK bf@  
applicable laws and regulations                 适用的法规 VcP:}a< B\  
application systems                                  应用系统 yj>){NcX  
apply consistently                              一贯地执行，一贯地实施 m^z,,t9  
appropriate                                       适当的，合适的； JL@F~U9  
征用，挪用 bS,etd  
appropriate authorization                          适当的授权 "@(58nk
  
appropriateness of audit evidence                    审计证据的适当性 o.v2z~V  
approval                                    批准，核准 DQcWq'yY^  
assertion                                    (会计报表上的)认定；确认 ?%93b ,7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {d8^@UL  
asset                                                 资产，财产 E{<?l 7t  
asset restructuring                             资产重组 ZHz^S)o\[s  
assignment of duties                                 职责的划分 *JwFD^ <j  
assistant                                     助理，助理人员 hX&-/fF+f  
associated company                                 联属公司，联营公司 b"^\)|*4;  
association                                        联合，结合；协会，社团 4AJ9`1d4  
assumption                                       假设，假定 .6LS+[
  
at a given date                                         在某一特定时日 #iiwD|  
attestation                                         鉴证，公证 0Qt~K#mr/  
attestation service                             鉴证服务 2f `&WUe  
audit adjustment                                审计调整 TWtC-wI;  
audit areas                                        审计领域 %U-Qsy8|D)  
audit conclusion                                审计结论 >cT
jA):  
audit effectiveness                             审计效果 j+nv=p  
audit efficiency                                  审计效率
%Sc=_%6  
audit engagement letter                      审计业务约定书 )t5;d  
audit evidence                                          审计证据 % ^e@`0L  
audit fee                                    审计费 pVY4q0@  
audit files                                          审计档案 3XnE y +  
audit findings                                     审计中发现的事项 1}`2\3,  
audit implementation stage                        审计实施阶段 8'+7i8e  
audit mark                                        审计标识 ("b*? : B  
audit materiality                                 审计重要性 V>
AS%lXj  
audit method                                     审计方法 \PzN XQ$  
audit objective                                         审计目标，审计目的 FQ1arUOFW,  
audit of financial statements                      会计报表审计，财务报表审计 b##1hm~+ 9  
audit opinion                                     审计意见 =Aj"j-r&{  
audit period                                      被审计期间，被审计年度 Q]^Yi1PbS  
audit plan                                          审计计划 PFm\[2  
audit planning                                    编制审计计划，制定审计计划，审计计划 x+K gc[r  
audit planning stage                                  审计计划阶段 #sS9vv7i  
audit procedure                                审计程序 b22LT52  
audit programme                               审计程序表，具体审计计划 +3)[>{~1Z  
audit report                                       审计报告 J,9%%S8/C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jK e.gA  
audit report with a qualified opinion                 有保留意见的审计报告 4? v,wq  
audit report with an adverse opinion                否定意见的审计报告 Wy8,< K{  
audit report with dual dates                      双重日期审计报告 UP?D@
ogl<  
audit reporting stage                                 审计报告阶段 xvdY 8%S  
audit responsibility                                   审计责任 q P'[&h5Y  
audit results                                      审计结果 2Sjt=LOc="  
audit risk                                          审计风险 ZzT&$J7]`{  
audit sampling                                          审计抽样 &/iFnYVhy  
audit sampling techniques                         审计抽样方法，审计抽样技术 h^Qh9G0dn  
audit strategies                                  审计策略 Vli3>K&  
audit summary                                         审计总结，审计小结 B2Qp}  
audit team                                         审计小组 V'C-'Ythwf  
audit test                                    审计测试 uS&LG#a  
audit trail                                          审计轨迹 (2d3jQN`  
audit work                                        审计工作 yZ5x88>  
audit working paper                                 审计工作底稿 <>n9 'i1  
audited financial statement                        审计会计报表，已审计财务报表 so*/OBte  
Auditing Guidelines (the～)                      审计规范指南 IqNpLh| [  
auditing standards                             审计准则 9{$8\E9*nd  
audit-oriented working paper                          (审计)业务类工作底稿 UP]1(S?  
authorisation                                     授权 GY9y9HNZ  
authorisation of transaction                       交易的授权 GyuV %  
availability                                         可获得性
l0:5q?g  
B ydB$4ZB3[  
balance                                      余额；差额；平衡 `\ R{5TU  
balance sheet                                    资产负债表 >K5~:mx#3  
bank                                                 银行 Y+@g~TE  
bank account                                    银行账户，银行户头 BKX9SL]  
bank statement                                 银行对账单 >(OYK}ZN  
barter transaction                              易货交易，以物换物交易 cLAesj  
basis of audit                                    审计依据 ]Z/R!y?l"G  
basis of preparation                                (会计报表的)编制基础 UUH;L  
book of account                               账目，账簿 [g`,AmR\!  
borrowing                                         借款，贷款，借债 %E aE,  
branch                                              分支，分支机构，分店 y jFe'  
brought forward                                (账户余额等的)承上年，承上期，承上页 BJgDo  
budget                                              预算 wA631kr  
building                                      建筑物；大楼 JtFiFaCxY  
business conditions                                  业务情况，经营情况 ~$Y
|ca  
business licence                               (企业等的)营业执照 #52NsVaT@  
business relation                                业务关系 |AC6sfA+  
Dp`HeSKU^  

呵呵，学下，谢谢分享