[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 M/lC&F(  
　　 bLGC  
审计词汇英汉对照 j(k%w   
   /kw;q{>?o  
A 2yFT` 5+H4  
j[mII5e7g  
-{C Gn5]_#  
ability to continue as a going concern               持续经营能力 d@$bPQQ$,  
acceptability                                     可接受性，可接受程度 8mLW^R:`  
acceptable level of detection risk                     检查风险的可接受水平 Dk$<fMS,7c  
acceptance of engagement                       接受委托 \b6{u6?+  
accepting the engagement for the first time              首次接受委托 T*8S7l  
access to asset                                         对资产的接触 _<F;&(o  
according to                                     根据，依据，依照 LXJ;8uW2y  
account balance                                账户余额 F&+qd`8J  
account for                                       对……进行会计处理，核算；解释 z
6;hFcO  
accounting                                        会计，会计学 8sBT&A6&j  
accounting advisory serve                        会计咨询服务 Q
}l~n)=  
accounting firm                                 会计师事务所 0s{7=Ef  
accounting information                      会计信息，会计资料 ;/pI@Ck  
accounting period                             会计期间 cX4]ViXSr  
accounting policies                                   会计政策 (C uM*-  
accounting professional bodies                 会计职业组织，会计职业团体 Fv)E:PnKC  
accounting records                                   会计记录 dHg[r|xC  
accounting responsibility                           会计责任 ypGt6t(;  
accounting service                             会计服务 zkq n>  
accounting standards                                会计准则 y3j"vKG  
Accounting Standards for Business Enterprises       企业会计准则 Og@{6>  
accounting system                             会计系统 E`@Z9k1 `  
accounting treatment                                会计处理 ^Z\"d#A  
accuracy                                    准确性，精确性 f}*:wj  
additional audit procedures                      追加审计程序 mvTp,^1  
addressee                                         收件人，收信人 7{w}0PMx  
Administration of State-owned Assets  (the～)     国有资产管理局 \/\w|j  
administrative laws and regulations                 行政法规 f)a0!U 44  
adverse impact                                 不利影响，负面影响 6rD]6#D  
adverse opinion                                反对意见 dS <*DP  
advisory group                                  咨询组，顾问组 b5Q>e%i#  
agency fee                                        代理费，代理费用 9iM%kY#)W  
aggregate                                          总计，合计为…… 1ZRkVHiz0  
alternation of document and record                 变造文件和记录 H[OgnnM  
alternative audit procedures                      替代审计程序，备选审计程序 E,K>V:P*  
amend                                              修改，修订 $)X8'1%6  
amortisation                                      摊销 djw\%00&#  
analytical capacity                             分析能力 %y jD<2J;  
analytical procedures                               分析性程序 v2:i'j6  
annual financial statements                        年度会计报表，年度财务报表
Ok\X%avq  
appendix                                          附录，附表 QX<x2U  
applicable                                         适用的 q~W:W}z  
applicable laws and regulations                 适用的法规 UuF(n$B  
application systems                                  应用系统 6@8z3JW.A  
apply consistently                              一贯地执行，一贯地实施 W\w#}kY  
appropriate                                       适当的，合适的； nf
GI4ZE  
征用，挪用 $)8,dS  
appropriate authorization                          适当的授权 gGMQRRq  
appropriateness of audit evidence                    审计证据的适当性 H|wP8uQC  
approval                                    批准，核准 ?YS 3)  
assertion                                    (会计报表上的)认定；确认 g*LD}`X/-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t#t[cgI  
asset                                                 资产，财产 Xxd]j]  
asset restructuring                             资产重组 :lvBcFw  
assignment of duties                                 职责的划分 Kr|.I2?"  
assistant                                     助理，助理人员 ,5ZQPICF  
associated company                                 联属公司，联营公司 q-_!&kDK"  
association                                        联合，结合；协会，社团 vv @m{,7#Y  
assumption                                       假设，假定 E s5:S#  
at a given date                                         在某一特定时日 ==5F[UX  
attestation                                         鉴证，公证 'cXdc  
attestation service                             鉴证服务 @ivd|*?k0  
audit adjustment                                审计调整 YS9RfK/  
audit areas                                        审计领域 m,E$KHt (  
audit conclusion                                审计结论 EbQLMLD%  
audit effectiveness                             审计效果 MCT1ZZpPr  
audit efficiency                                  审计效率 M`Er&n Qs  
audit engagement letter                      审计业务约定书 9RaO[j`  
audit evidence                                          审计证据 ^QRg9s,T<  
audit fee                                    审计费 }6c>BU}DF  
audit files                                          审计档案 ~-BF7f6C  
audit findings                                     审计中发现的事项 a[O6xA%  
audit implementation stage                        审计实施阶段 hJ'H@L7  
audit mark                                        审计标识 kW g.-$pp  
audit materiality                                 审计重要性 `@h|+`h  
audit method                                     审计方法 LmF,en5  
audit objective                                         审计目标，审计目的 m.e]tTe  
audit of financial statements                      会计报表审计，财务报表审计 pS w/QO9  
audit opinion                                     审计意见 0Z9DewwP  
audit period                                      被审计期间，被审计年度 =^nb+}Nz(  
audit plan                                          审计计划 _8VP'S=  
audit planning                                    编制审计计划，制定审计计划，审计计划 RP&bb{Y  
audit planning stage                                  审计计划阶段
z*eBjHbF  
audit procedure                                审计程序 &N|$G 8\CY  
audit programme                               审计程序表，具体审计计划 Zh<;r;2  
audit report                                       审计报告 :o'XE|N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `C+<!)2  
audit report with a qualified opinion                 有保留意见的审计报告 Pd*[i7zhC  
audit report with an adverse opinion                否定意见的审计报告 9Yx(u2PQ  
audit report with dual dates                      双重日期审计报告 7^q~a(j  
audit reporting stage                                 审计报告阶段 9Eyx Ob  
audit responsibility                                   审计责任 B[t^u\Fk  
audit results                                      审计结果 |7 s2xRc  
audit risk                                          审计风险 9)q3cjP{<  
audit sampling                                          审计抽样 .V?:&_}_I6  
audit sampling techniques                         审计抽样方法，审计抽样技术 @w[i%F,&`  
audit strategies                                  审计策略 y/lF1{}5  
audit summary                                         审计总结，审计小结 XIHN6aQ{X  
audit team                                         审计小组 } { o!  
audit test                                    审计测试 e3?=
1ZB  
audit trail                                          审计轨迹 X W)TI  
audit work                                        审计工作 !~@GIr  
audit working paper                                 审计工作底稿 0s#72}n  
audited financial statement                        审计会计报表，已审计财务报表 c3A\~tHW  
Auditing Guidelines (the～)                      审计规范指南 xP9(J 0y  
auditing standards                             审计准则 s HP-@  
audit-oriented working paper                          (审计)业务类工作底稿 ]A#lV$  
authorisation                                     授权 yB*,)x0 @  
authorisation of transaction                       交易的授权 k_al*iM>H  
availability                                         可获得性 #WpkL]g2+%  
B 1uw#;3<L  
balance                                      余额；差额；平衡 AlSO  
balance sheet                                    资产负债表 VM"cpC_8  
bank                                                 银行 _'u]{X\k{J  
bank account                                    银行账户，银行户头 E$e7(D  
bank statement                                 银行对账单 a&y^Ps6=  
barter transaction                              易货交易，以物换物交易 l]nt@0+  
basis of audit                                    审计依据 ^PksXfk  
basis of preparation                                (会计报表的)编制基础 I2ek`t]  
book of account                               账目，账簿 o`?rj!\  
borrowing                                         借款，贷款，借债 tT$OnZu&  
branch                                              分支，分支机构，分店 ]n22+]D  
brought forward                                (账户余额等的)承上年，承上期，承上页 mo0\t#jA  
budget                                              预算 (B7G'h.?  
building                                      建筑物；大楼 f^WTsh]  
business conditions                                  业务情况，经营情况 H"Pb)t  
business licence                               (企业等的)营业执照
]rmBM  
business relation                                业务关系 1gEH~Jmj  
${+u-Wfau  

呵呵，学下，谢谢分享