[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 ,TF<y#wed  
　　 K5!";V  
审计词汇英汉对照 9V=<| 2  
   (|<h^] y3  
A
56Sh  
B:O+*3j  
HZDk <aU/!  
ability to continue as a going concern               持续经营能力 $/[Gys3"  
acceptability                                     可接受性，可接受程度 1UW s_|X!  
acceptable level of detection risk                     检查风险的可接受水平 068WlF cWV  
acceptance of engagement                       接受委托
N 8:"&WM  
accepting the engagement for the first time              首次接受委托 d& aBs++T  
access to asset                                         对资产的接触 ?eL='>Ne  
according to                                     根据，依据，依照 UsLh)#}h  
account balance                                账户余额 &<gUFcw7Ui  
account for                                       对……进行会计处理，核算；解释 # #k #q=4  
accounting                                        会计，会计学 [as-3&5S  
accounting advisory serve                        会计咨询服务 d[Rb:Yw  
accounting firm                                 会计师事务所 20rN,@2<  
accounting information                      会计信息，会计资料 <Gr9^C  
accounting period                             会计期间 .-.q3ib  
accounting policies                                   会计政策 CgVh\4,a  
accounting professional bodies                 会计职业组织，会计职业团体 A$7Eo`Of  
accounting records                                   会计记录 Z$ !C=  
accounting responsibility                           会计责任 @Pxw
hlxa  
accounting service                             会计服务 :v#k&Uh3y  
accounting standards                                会计准则 $Hp.{jw  
Accounting Standards for Business Enterprises       企业会计准则 ,'FD}yw4v  
accounting system                             会计系统 5U0ytDZ2/(  
accounting treatment                                会计处理 A#Xj]^-*  
accuracy                                    准确性，精确性 X$Q2m{dR  
additional audit procedures                      追加审计程序 =QrA0k
QR  
addressee                                         收件人，收信人 tgO+*q 5B  
Administration of State-owned Assets  (the～)     国有资产管理局 PqT"jOF]n  
administrative laws and regulations                 行政法规 y Dd=& T   
adverse impact                                 不利影响，负面影响 "0|BoG  
adverse opinion                                反对意见 g9DG=\*A  
advisory group                                  咨询组，顾问组 U:qF/%w  
agency fee                                        代理费，代理费用 d4d\0[  
aggregate                                          总计，合计为…… TT|-aS0l(u  
alternation of document and record                 变造文件和记录 w`M]0'zls  
alternative audit procedures                      替代审计程序，备选审计程序  j
EZ "  
amend                                              修改，修订 myD{sE2A  
amortisation                                      摊销 k?^%hO>[  
analytical capacity                             分析能力 -"F0eV+y  
analytical procedures                               分析性程序 yrO?Np  
annual financial statements                        年度会计报表，年度财务报表 S&n[4*  
appendix                                          附录，附表 pAENXC\,  
applicable                                         适用的 PPN q:,  
applicable laws and regulations                 适用的法规 DXKyRkn6e  
application systems                                  应用系统 Qqp)@uM^  
apply consistently                              一贯地执行，一贯地实施 Tc:sldtCk  
appropriate                                       适当的，合适的； :OHSxb>[  
征用，挪用 >/b^fAG  
appropriate authorization                          适当的授权 D2Y&[zgv  
appropriateness of audit evidence                    审计证据的适当性 GUKDhg,W  
approval                                    批准，核准 SLSF
<$  
assertion                                    (会计报表上的)认定；确认 ]yo_wGiwY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pw!@Q?R  
asset                                                 资产，财产 E\w+kAAf  
asset restructuring                             资产重组 otU@X 3<_  
assignment of duties                                 职责的划分 CP +4k.)*O  
assistant                                     助理，助理人员 _O$tuC%  
associated company                                 联属公司，联营公司 ^ b@!dS  
association                                        联合，结合；协会，社团 }gCG&7C  
assumption                                       假设，假定 PDhWFF  
at a given date                                         在某一特定时日 658\#x8|  
attestation                                         鉴证，公证 NNgK:YibD  
attestation service                             鉴证服务 Y7-*2"!  
audit adjustment                                审计调整 ~fBex_.o*  
audit areas                                        审计领域 C}9Kx }q  
audit conclusion                                审计结论 Q2q|*EL  
audit effectiveness                             审计效果 }0Y`|H\v  
audit efficiency                                  审计效率 Hv3W{
|  
audit engagement letter                      审计业务约定书 ):S!Nl  
audit evidence                                          审计证据 2@ fa rx:  
audit fee                                    审计费 A&NqQ V,  
audit files                                          审计档案 M=W 4:H,gx  
audit findings                                     审计中发现的事项 F%}7cm2  
audit implementation stage                        审计实施阶段 vuZf#\zh}  
audit mark                                        审计标识 `6P?G|'   
audit materiality                                 审计重要性 M</Wd{.g"  
audit method                                     审计方法 xLZbU4  
audit objective                                         审计目标，审计目的 U3/8A:$ y  
audit of financial statements                      会计报表审计，财务报表审计 C* a,<`
  
audit opinion                                     审计意见 /V#7=,,  
audit period                                      被审计期间，被审计年度 J=@x
AVBc  
audit plan                                          审计计划 M"B@M5KT  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]Ym=+lgi  
audit planning stage                                  审计计划阶段 Z&A0hI4d  
audit procedure                                审计程序 g*F~8+]Y  
audit programme                               审计程序表，具体审计计划 h<)yJh  
audit report                                       审计报告 !f`5B( @  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w?_`/oqd|  
audit report with a qualified opinion                 有保留意见的审计报告 Uh}+"h5  
audit report with an adverse opinion                否定意见的审计报告 s047"Q  
audit report with dual dates                      双重日期审计报告 @*SA$9/l  
audit reporting stage                                 审计报告阶段 l:)S 3  
audit responsibility                                   审计责任 &5d\~{;  
audit results                                      审计结果 T
ywK\hH  
audit risk                                          审计风险 Si]X rub  
audit sampling                                          审计抽样 z<i,D08|d  
audit sampling techniques                         审计抽样方法，审计抽样技术 }YRO'Q{  
audit strategies                                  审计策略 5~QTg  
audit summary                                         审计总结，审计小结 \ZsP]};*  
audit team                                         审计小组 eKyqU9  
audit test                                    审计测试 fQO ""qh  
audit trail                                          审计轨迹 ]hL:33  
audit work                                        审计工作 Iqx 84  
audit working paper                                 审计工作底稿 FD))'!>  
audited financial statement                        审计会计报表，已审计财务报表 V,m3 -=q  
Auditing Guidelines (the～)                      审计规范指南 W/=7jM   
auditing standards                             审计准则 >P<'L4;  
audit-oriented working paper                          (审计)业务类工作底稿 "Vx6 #u@}  
authorisation                                     授权 m2Q$+p@  
authorisation of transaction                       交易的授权 WU7cF81$  
availability                                         可获得性 Td&d,;  
B n7S; Xve#  
balance                                      余额；差额；平衡 @<a|  
balance sheet                                    资产负债表 KJX>DL 9\  
bank                                                 银行 9>;} /*:H  
bank account                                    银行账户，银行户头 7VY8CcL  
bank statement                                 银行对账单 "O``7HA}  
barter transaction                              易货交易，以物换物交易 uRpBeH]Z"  
basis of audit                                    审计依据 f7 wmw2  
basis of preparation                                (会计报表的)编制基础 Cx,-_  
book of account                               账目，账簿 l CHo+>\Z  
borrowing                                         借款，贷款，借债 ^obC4(  
branch                                              分支，分支机构，分店  E>"8/  
brought forward                                (账户余额等的)承上年，承上期，承上页 \FXp*FbQ  
budget                                              预算 n$xszuNJ`  
building                                      建筑物；大楼 \C7q4p?8  
business conditions                                  业务情况，经营情况 {!r#f(?uT  
business licence                               (企业等的)营业执照 h;nQxmJ9  
business relation                                业务关系 gs>A=A(VYf  
Z vRxi&Z{?  

呵呵，学下，谢谢分享