[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 L*FQ`:lZ  
　　 '81c>qA  
审计词汇英汉对照 eX'U d%  
   [H@71+_Q  
A Xp[xO0  
weH3\@  
5x"eM=  
ability to continue as a going concern               持续经营能力 N/78Ub  
acceptability                                     可接受性，可接受程度 L+8{%\UPd  
acceptable level of detection risk                     检查风险的可接受水平 m "96%sB  
acceptance of engagement                       接受委托 IU;a$  
accepting the engagement for the first time              首次接受委托 "0 $UnR  
access to asset                                         对资产的接触 DY\~O  
according to                                     根据，依据，依照 <Hr~|oG  
account balance                                账户余额 ;;|.qgxc~  
account for                                       对……进行会计处理，核算；解释 Y@Ur}  
accounting                                        会计，会计学 .(99f#2M:  
accounting advisory serve                        会计咨询服务 e2yCWolmTS  
accounting firm                                 会计师事务所 Lp)P7Yt-  
accounting information                      会计信息，会计资料 *x:*Q \|  
accounting period                             会计期间 "hk {"0E  
accounting policies                                   会计政策 JwQ/A[b  
accounting professional bodies                 会计职业组织，会计职业团体 (H8JV1J  
accounting records                                   会计记录  _#
qfe  
accounting responsibility                           会计责任 U$46=F|  
accounting service                             会计服务 !Df>Q5~g  
accounting standards                                会计准则 ey6ujV7!  
Accounting Standards for Business Enterprises       企业会计准则 )|/%]@` N  
accounting system                             会计系统 Y/sZPG}4  
accounting treatment                                会计处理 5z&>NI  
accuracy                                    准确性，精确性 7,zE?KG /  
additional audit procedures                      追加审计程序 ~dk97Z8  
addressee                                         收件人，收信人 '<s5 4 Cb  
Administration of State-owned Assets  (the～)     国有资产管理局 e%EO/ 2"  
administrative laws and regulations                 行政法规 !;;7:!)P  
adverse impact                                 不利影响，负面影响 L2=:Nac  
adverse opinion                                反对意见 K^ ALE  
advisory group                                  咨询组，顾问组 =*R6O,  
agency fee                                        代理费，代理费用 >}:  
aggregate                                          总计，合计为…… [{`2FR:Cd  
alternation of document and record                 变造文件和记录 '50}QY_R.  
alternative audit procedures                      替代审计程序，备选审计程序 N=\weuED  
amend                                              修改，修订 %>$Puy\U  
amortisation                                      摊销 *E]:VZl  
analytical capacity                             分析能力 _M+7)[xj=  
analytical procedures                               分析性程序 }[R-)M  
annual financial statements                        年度会计报表，年度财务报表 <PiO %w{  
appendix                                          附录，附表 o{hX?,4i  
applicable                                         适用的 .)SR3?  
applicable laws and regulations                 适用的法规 '4SDAa2f  
application systems                                  应用系统 `ZbFky{  
apply consistently                              一贯地执行，一贯地实施 Ch\__t*v!  
appropriate                                       适当的，合适的； #IJeq0TVB  
征用，挪用 Tw7]   
appropriate authorization                          适当的授权 ~GcWG4  
appropriateness of audit evidence                    审计证据的适当性 k  <5g  
approval                                    批准，核准 KK6n"&TVa  
assertion                                    (会计报表上的)认定；确认 3)OQgeKU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]x{.qTtw  
asset                                                 资产，财产 U E$Ix  
asset restructuring                             资产重组 C}(@cn `L  
assignment of duties                                 职责的划分 Bhv$   
assistant                                     助理，助理人员 $ nHD,h  
associated company                                 联属公司，联营公司 4v`IAR?&K;  
association                                        联合，结合；协会，社团 SZEi+CRs0  
assumption                                       假设，假定 aHVzBcCPh  
at a given date                                         在某一特定时日 %pxO<O  
attestation                                         鉴证，公证 u88wSe<\X  
attestation service                             鉴证服务 Io |D
u  
audit adjustment                                审计调整 zgH(/@P  
audit areas                                        审计领域 V$sY3,J7A%  
audit conclusion                                审计结论 @Ns[qn;9  
audit effectiveness                             审计效果 WN<g _8QR  
audit efficiency                                  审计效率 .r2*tB).  
audit engagement letter                      审计业务约定书 *yaS^k\  
audit evidence                                          审计证据 zh| 9\lf  
audit fee                                    审计费 H]pI$t3~  
audit files                                          审计档案 cPD_=.&  
audit findings                                     审计中发现的事项 OZ+v ~'oD  
audit implementation stage                        审计实施阶段 bMGn&6QiP[  
audit mark                                        审计标识 ~MBPN4r  
audit materiality                                 审计重要性 4l+!Z,b  
audit method                                     审计方法 fGO\f;P  
audit objective                                         审计目标，审计目的 jj1\
oyQ8  
audit of financial statements                      会计报表审计，财务报表审计 #{PwEX !Ct  
audit opinion                                     审计意见 wD=]U@t`,  
audit period                                      被审计期间，被审计年度 >mai v;  
audit plan                                          审计计划 7/
?QZN  
audit planning                                    编制审计计划，制定审计计划，审计计划 P RWb6  
audit planning stage                                  审计计划阶段 #{vC =m73  
audit procedure                                审计程序 Rd&DH_<+^  
audit programme                               审计程序表，具体审计计划 _$ivN!k  
audit report                                       审计报告 >WIc"y.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Vv45w#w;  
audit report with a qualified opinion                 有保留意见的审计报告 KWZhCS?[(  
audit report with an adverse opinion                否定意见的审计报告 ocFk#FW  
audit report with dual dates                      双重日期审计报告 XTo7fbW*  
audit reporting stage                                 审计报告阶段 0]kKF<s  
audit responsibility                                   审计责任 QYboX
~g~p  
audit results                                      审计结果 b7Jxv7$e  
audit risk                                          审计风险 Jsysk $R  
audit sampling                                          审计抽样 68Gywk3]=u  
audit sampling techniques                         审计抽样方法，审计抽样技术 $ [A\i<#  
audit strategies                                  审计策略 K5jt(7i  
audit summary                                         审计总结，审计小结 &cSVOsi  
audit team                                         审计小组 ?9kC[4G  
audit test                                    审计测试 L%T(H<G  
audit trail                                          审计轨迹 d=PX}o^  
audit work                                        审计工作 }=5>h' <  
audit working paper                                 审计工作底稿 yQE' !m  
audited financial statement                        审计会计报表，已审计财务报表 !Aw^X} C  
Auditing Guidelines (the～)                      审计规范指南 BVw2skOT  
auditing standards                             审计准则 ;^5k_\  
audit-oriented working paper                          (审计)业务类工作底稿 {aUnOyX_  
authorisation                                     授权 _cX}!d!j  
authorisation of transaction                       交易的授权 MLu!8dgI  
availability                                         可获得性 Zd6ik&S   
B -2M~KlYl  
balance                                      余额；差额；平衡 5e/YEDP  
balance sheet                                    资产负债表 AJbCC  
bank                                                 银行 sD:o 2(G*  
bank account                                    银行账户，银行户头 |oi+|r  
bank statement                                 银行对账单 ^_;'9YD  
barter transaction                              易货交易，以物换物交易 D\AVZ76F1  
basis of audit                                    审计依据 "XR=P> xk  
basis of preparation                                (会计报表的)编制基础 u4C9ZYN  
book of account                               账目，账簿 >u?.gJm~  
borrowing                                         借款，贷款，借债 rm8Ys61\=  
branch                                              分支，分支机构，分店 JaCX}[R  
brought forward                                (账户余额等的)承上年，承上期，承上页 uiVNz8H  
budget                                              预算  USVDDqZ  
building                                      建筑物；大楼 hMa;\k  
business conditions                                  业务情况，经营情况 9 {&g.+  
business licence                               (企业等的)营业执照 fQJ`&9m*BF  
business relation                                业务关系 *n CA6i  
7 $'AH:K  

呵呵，学下，谢谢分享