[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 jr`swyg  
　　 Ue}1(2.v  
审计词汇英汉对照 #:?:gY<  
   u`XRgtI{g?  
A aT,W XW*  
YuhfPa  
z4YDngf=4  
ability to continue as a going concern               持续经营能力 \'2rs152  
acceptability                                     可接受性，可接受程度 -5*OSA:8x  
acceptable level of detection risk                     检查风险的可接受水平 nvR%Ub x  
acceptance of engagement                       接受委托 D"4*l5l  
accepting the engagement for the first time              首次接受委托 "09v
6Tx  
access to asset                                         对资产的接触 <-1:o*8:}  
according to                                     根据，依据，依照 _WS8I>  
account balance                                账户余额 .rBU"Rbo  
account for                                       对……进行会计处理，核算；解释 XpANaqH\  
accounting                                        会计，会计学 ;Rv WF )  
accounting advisory serve                        会计咨询服务 q7CLxv &QG  
accounting firm                                 会计师事务所 LH54J;7Y  
accounting information                      会计信息，会计资料 |eRE'Wd0  
accounting period                             会计期间 T={!/y+
 
accounting policies                                   会计政策 vd%AV(]<LJ  
accounting professional bodies                 会计职业组织，会计职业团体 ozY$}|sjDT  
accounting records                                   会计记录 X@kgc&`0  
accounting responsibility                           会计责任 ~7b#BXzP  
accounting service                             会计服务 _n:RA)4*  
accounting standards                                会计准则 :Quep-:fy<  
Accounting Standards for Business Enterprises       企业会计准则 Ar)EbGId  
accounting system                             会计系统 3FvVM0l"  
accounting treatment                                会计处理 +&\. ]Pp  
accuracy                                    准确性，精确性 6|=]i-8  
additional audit procedures                      追加审计程序 ^P,Pj z  
addressee                                         收件人，收信人 !Ge;f/@  
Administration of State-owned Assets  (the～)     国有资产管理局 3/gR}\=  
administrative laws and regulations                 行政法规 reR@@O  
adverse impact                                 不利影响，负面影响 9 m8KDB[N  
adverse opinion                                反对意见 g{Av =66Z  
advisory group                                  咨询组，顾问组 4Q!
%16 P  
agency fee                                        代理费，代理费用 P<
>NV4  
aggregate                                          总计，合计为…… uG -+&MU?  
alternation of document and record                 变造文件和记录 `a52{Wa  
alternative audit procedures                      替代审计程序，备选审计程序  dw;<Q  
amend                                              修改，修订 b"\lF1Nf&o  
amortisation                                      摊销 GLIY!BU<C  
analytical capacity                             分析能力 ^U?Ac=  
analytical procedures                               分析性程序 yMdu Zmkc  
annual financial statements                        年度会计报表，年度财务报表 RR=WD-l  
appendix                                          附录，附表 8AW}7.<5  
applicable                                         适用的 ]Sj;\
Iz  
applicable laws and regulations                 适用的法规 )@9Eq|jMC  
application systems                                  应用系统 ZklO9Ox(  
apply consistently                              一贯地执行，一贯地实施 Ep(xlHTv  
appropriate                                       适当的，合适的； ?<F([ (  
征用，挪用 )*_G/<N)|  
appropriate authorization                          适当的授权 g}R#0gkdk}  
appropriateness of audit evidence                    审计证据的适当性 r?u4[ Oe#  
approval                                    批准，核准 kxJs4BY
0  
assertion                                    (会计报表上的)认定；确认 5$!idfDr|m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aoz+Th3  
asset                                                 资产，财产 K. B\F)K  
asset restructuring                             资产重组 khjdTq\\  
assignment of duties                                 职责的划分 Lios1|5  
assistant                                     助理，助理人员 0,-]O=   
associated company                                 联属公司，联营公司 9_
==C"F  
association                                        联合，结合；协会，社团 {Y/0BS2D  
assumption                                       假设，假定 r]- n,  
at a given date                                         在某一特定时日 `oe=K{aX  
attestation                                         鉴证，公证 ogS
DV   
attestation service                             鉴证服务 fn /?I\  
audit adjustment                                审计调整 f?ycZ  
audit areas                                        审计领域 p*<I_QM!  
audit conclusion                                审计结论 Z796;qk  
audit effectiveness                             审计效果 EKO'S+~  
audit efficiency                                  审计效率 tBkgn3w  
audit engagement letter                      审计业务约定书 LK4NNZf7  
audit evidence                                          审计证据 N"<.v6Z  
audit fee                                    审计费 qi/k`T   
audit files                                          审计档案 OmkJP  
audit findings                                     审计中发现的事项 IAzFwlO9  
audit implementation stage                        审计实施阶段 8pf]M&  
audit mark                                        审计标识 #/Ob_~-?j  
audit materiality                                 审计重要性 #5h_{q4l  
audit method                                     审计方法 R|}4H*N  
audit objective                                         审计目标，审计目的 !YpH\wUyvP  
audit of financial statements                      会计报表审计，财务报表审计 $,O8SW.O$  
audit opinion                                     审计意见 I@z@s}x>  
audit period                                      被审计期间，被审计年度 {/)i}V#RE  
audit plan                                          审计计划 @f"[*7Q`/  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z&?4<-@6\p  
audit planning stage                                  审计计划阶段 y
|+5R5}K  
audit procedure                                审计程序 g||EjCsp  
audit programme                               审计程序表，具体审计计划 c
2Z!Vtd  
audit report                                       审计报告 Z3MhHvvgp{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &,8Q
 e;  
audit report with a qualified opinion                 有保留意见的审计报告 FZ%h7Oe  
audit report with an adverse opinion                否定意见的审计报告 lvODhoT  
audit report with dual dates                      双重日期审计报告 AvZ5?rN$  
audit reporting stage                                 审计报告阶段 q2F`q. j  
audit responsibility                                   审计责任 ._>03,"  
audit results                                      审计结果 d 4tL  
audit risk                                          审计风险 x6JV@wA&  
audit sampling                                          审计抽样 F (kq  
audit sampling techniques                         审计抽样方法，审计抽样技术 .3UJ*^ (?  
audit strategies                                  审计策略 h{_\okC>  
audit summary                                         审计总结，审计小结 d3\?:}o,  
audit team                                         审计小组 x0% m}P/
 
audit test                                    审计测试 \"RCJadK  
audit trail                                          审计轨迹 P@GU2[1  
audit work                                        审计工作 bh5P98 s  
audit working paper                                 审计工作底稿 &+(D< U  
audited financial statement                        审计会计报表，已审计财务报表 #J3}H  
Auditing Guidelines (the～)                      审计规范指南 dZIbajs'  
auditing standards                             审计准则 $Bncdf  
audit-oriented working paper                          (审计)业务类工作底稿 N;YF
r  
authorisation                                     授权 {5  pK8  
authorisation of transaction                       交易的授权 " wT?$E  
availability                                         可获得性 :4 z\Q]  
B (y?F8]TfM  
balance                                      余额；差额；平衡 u59l)8=  
balance sheet                                    资产负债表 V;RgO}  
bank                                                 银行 ZZ
{c  
bank account                                    银行账户，银行户头 `WCL-OoZc5  
bank statement                                 银行对账单 9 4H')(  
barter transaction                              易货交易，以物换物交易 />8A?+g9u  
basis of audit                                    审计依据 qHgtd+ I  
basis of preparation                                (会计报表的)编制基础 B%u[gN
Z  
book of account                               账目，账簿 o~y{9Q  
borrowing                                         借款，贷款，借债 2DsP "q79k  
branch                                              分支，分支机构，分店 NBasf n  
brought forward                                (账户余额等的)承上年，承上期，承上页 Opf)TAl{  
budget                                              预算 "XV@OjrE  
building                                      建筑物；大楼 ^1c7\"{  
business conditions                                  业务情况，经营情况 z__t8yc3  
business licence                               (企业等的)营业执照 Op9 ^Eu%n  
business relation                                业务关系 >Q(\vl@N=  
S]%,g%6i  

呵呵，学下，谢谢分享