[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 c_Fz?R+f?K  
　　 Tsc2;I  
审计词汇英汉对照 l2ww3)Z  
   |jw{7\+  
A #BOLq`9f  
y=k!>Y|E  
~z$+uK  
ability to continue as a going concern               持续经营能力 rT/4w#_3  
acceptability                                     可接受性，可接受程度 J!"#N}[  
acceptable level of detection risk                     检查风险的可接受水平 9'I$8Su  
acceptance of engagement                       接受委托 BqG7Et  
accepting the engagement for the first time              首次接受委托 A` )A=L  
access to asset                                         对资产的接触 C<"b99\2`  
according to                                     根据，依据，依照 #_9Jam%M  
account balance                                账户余额 h#?)H7ft  
account for                                       对……进行会计处理，核算；解释 hG!|
ts  
accounting                                        会计，会计学 O[|prk,  
accounting advisory serve                        会计咨询服务 p/4}SU  
accounting firm                                 会计师事务所 f)9{D[InM^  
accounting information                      会计信息，会计资料 ^sb+|b  
accounting period                             会计期间 -D^.I
 
accounting policies                                   会计政策 9zac[tno  
accounting professional bodies                 会计职业组织，会计职业团体 >@
+ r|  
accounting records                                   会计记录 {+
@M!  
accounting responsibility                           会计责任 E 7AYK&  
accounting service                             会计服务 d.:.
f_|  
accounting standards                                会计准则 k.K;7GZC  
Accounting Standards for Business Enterprises       企业会计准则 < 52)  
accounting system                             会计系统 wU(N<9  
accounting treatment                                会计处理 -xMM}r y  
accuracy                                    准确性，精确性 Q2 jl61d_9  
additional audit procedures                      追加审计程序 ]<<+#Rg  
addressee                                         收件人，收信人 K
sFkC=  
Administration of State-owned Assets  (the～)     国有资产管理局 ("T8mt[w>  
administrative laws and regulations                 行政法规 -5.~POO  
adverse impact                                 不利影响，负面影响 {cMf_qQ  
adverse opinion                                反对意见 )sBbmct_S  
advisory group                                  咨询组，顾问组 ^h~oxZJw  
agency fee                                        代理费，代理费用 ^,,lo<d_L  
aggregate                                          总计，合计为…… ;UoXj+Z  
alternation of document and record                 变造文件和记录 -gR }^D  
alternative audit procedures                      替代审计程序，备选审计程序 `bMwt?[*  
amend                                              修改，修订 IKVS7m  
amortisation                                      摊销 w8298Kl  
analytical capacity                             分析能力 \rPT7\ZA  
analytical procedures                               分析性程序 |:G`f8
q9  
annual financial statements                        年度会计报表，年度财务报表 u(bPdf@kz  
appendix                                          附录，附表 o:nh3K/YJ  
applicable                                         适用的 6" PwOEt  
applicable laws and regulations                 适用的法规 q+)csgN  
application systems                                  应用系统 <F#/wU^9  
apply consistently                              一贯地执行，一贯地实施 K.I\E  
appropriate                                       适当的，合适的； ow@1.5WL+  
征用，挪用 0\a;} S'g#  
appropriate authorization                          适当的授权 F%F:Gr/  
appropriateness of audit evidence                    审计证据的适当性 ptvM>zw'~g  
approval                                    批准，核准 :^*9Eb  
assertion                                    (会计报表上的)认定；确认 s\dhQZw3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O({vHqN>  
asset                                                 资产，财产 [
2Rw)!N  
asset restructuring                             资产重组 uU#
7SX(uu  
assignment of duties                                 职责的划分 I15g G.)  
assistant                                     助理，助理人员 p&<X&D   
associated company                                 联属公司，联营公司 &Dw8GU }1  
association                                        联合，结合；协会，社团 "F8A:tR  
assumption                                       假设，假定 97~*Z|#<+  
at a given date                                         在某一特定时日 o:C],G_  
attestation                                         鉴证，公证 =sa bJsgL  
attestation service                             鉴证服务 -YfpfNt  
audit adjustment                                审计调整 +'f38D*  
audit areas                                        审计领域 {nl 4(2$  
audit conclusion                                审计结论 o;<oXv  
audit effectiveness                             审计效果 Xh*p\ $  
audit efficiency                                  审计效率 `Z!NOC  
audit engagement letter                      审计业务约定书 "J( 7fL$!  
audit evidence                                          审计证据 0"O22<K3a  
audit fee                                    审计费 {8as _  
audit files                                          审计档案 '@Q aeFm  
audit findings                                     审计中发现的事项 {S;/+X,  
audit implementation stage                        审计实施阶段 M+q|z0U  
audit mark                                        审计标识 x s ^$fn\  
audit materiality                                 审计重要性 *[?DnF+  
audit method                                     审计方法 _m8JU  
audit objective                                         审计目标，审计目的 q,H 0=\  
audit of financial statements                      会计报表审计，财务报表审计 @vc
vte  
audit opinion                                     审计意见 3[E)/~-  
audit period                                      被审计期间，被审计年度 {V{*rq<)  
audit plan                                          审计计划 b6E,u*)"  
audit planning                                    编制审计计划，制定审计计划，审计计划 %}%vey  
audit planning stage                                  审计计划阶段 i'}Z>g5D  
audit procedure                                审计程序 rBUdHd9  
audit programme                               审计程序表，具体审计计划 5 LZ+~!2+  
audit report                                       审计报告 4lqow g0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 beM}({:`  
audit report with a qualified opinion                 有保留意见的审计报告 TtaVvaz~>  
audit report with an adverse opinion                否定意见的审计报告 0W1=9+c|X  
audit report with dual dates                      双重日期审计报告 wZV/]jmlEt  
audit reporting stage                                 审计报告阶段 L>qLl_.  
audit responsibility                                   审计责任 xo46L\  
audit results                                      审计结果 E?/Bf@a28=  
audit risk                                          审计风险 "77 j(Vs9  
audit sampling                                          审计抽样 Y"U -Rc  
audit sampling techniques                         审计抽样方法，审计抽样技术 <r%QaQRbm  
audit strategies                                  审计策略 utz!ElzA  
audit summary                                         审计总结，审计小结 X)K3X:~L+  
audit team                                         审计小组 I}aiy.l  
audit test                                    审计测试 Y:0SrB!\  
audit trail                                          审计轨迹 @pKQ}?  
audit work                                        审计工作 .CL\``
  
audit working paper                                 审计工作底稿 ]zza/O;31(  
audited financial statement                        审计会计报表，已审计财务报表 9rn[46s`  
Auditing Guidelines (the～)                      审计规范指南 ?r,lgaw
 
auditing standards                             审计准则 K 8gd?
88  
audit-oriented working paper                          (审计)业务类工作底稿 \H zI*|*A  
authorisation                                     授权 n0T'"i[  
authorisation of transaction                       交易的授权 b]NSCu*)s  
availability                                         可获得性 '14 G0<;yL  
B 4oF8F)ASj  
balance                                      余额；差额；平衡 }cL9`a9j  
balance sheet                                    资产负债表 5$e| @/(0  
bank                                                 银行 d2x|PpmH  
bank account                                    银行账户，银行户头 tCk;tu!d  
bank statement                                 银行对账单 [kyF|3k~  
barter transaction                              易货交易，以物换物交易 EEaf/D/jt  
basis of audit                                    审计依据 <Cvlz^K[  
basis of preparation                                (会计报表的)编制基础 /l,V0+p  
book of account                               账目，账簿 XZv(B^  
borrowing                                         借款，贷款，借债 GB(o)I#h  
branch                                              分支，分支机构，分店 ^+JpI*,  
brought forward                                (账户余额等的)承上年，承上期，承上页 pv=g)  
budget                                              预算 %s;#epP$  
building                                      建筑物；大楼 \S)\~>.`y!  
business conditions                                  业务情况，经营情况 aIv>X@U}  
business licence                               (企业等的)营业执照 L>Y>b4oy3  
business relation                                业务关系 -
|MeC  
P8B v3  

呵呵，学下，谢谢分享