[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 DK)qBxc8  
　　 O]2h=M@q.  
审计词汇英汉对照 gWWy!H  
   8u+ (+25  
A YKM(qh2  
xc*ys-Nv  
:'!?dszS  
ability to continue as a going concern               持续经营能力 R2~Rqlti  
acceptability                                     可接受性，可接受程度 t}oxHEa V  
acceptable level of detection risk                     检查风险的可接受水平 }%XNB1/`  
acceptance of engagement                       接受委托 t"BpaA^gO  
accepting the engagement for the first time              首次接受委托 UoKBcarm  
access to asset                                         对资产的接触 >eRbasshEI  
according to                                     根据，依据，依照 41C=O@9m  
account balance                                账户余额 *i$+i  
account for                                       对……进行会计处理，核算；解释 /?J_7Lg  
accounting                                        会计，会计学 '*~{1gG `  
accounting advisory serve                        会计咨询服务 ^d2g"L   
accounting firm                                 会计师事务所
Y0eu^p)  
accounting information                      会计信息，会计资料 GzR;`,_O/  
accounting period                             会计期间 9td(MZ%i~N  
accounting policies                                   会计政策 -nd6hx  
accounting professional bodies                 会计职业组织，会计职业团体  u?'X%'K*  
accounting records                                   会计记录 ix$+NM<n  
accounting responsibility                           会计责任 RyM2CQg[  
accounting service                             会计服务 {u5)zVYC,U  
accounting standards                                会计准则 sY#K=5R  
Accounting Standards for Business Enterprises       企业会计准则 u>? VD%  
accounting system                             会计系统 ~I^]O \
?  
accounting treatment                                会计处理 H+: $ 7;  
accuracy                                    准确性，精确性 a\MU5%}\  
additional audit procedures                      追加审计程序 m[8#h(s*t  
addressee                                         收件人，收信人 =oHJ_  
Administration of State-owned Assets  (the～)     国有资产管理局 <A6<q&g|E  
administrative laws and regulations                 行政法规 (PB|.`_<H  
adverse impact                                 不利影响，负面影响 (h%wO  
adverse opinion                                反对意见 -pjL7/gx  
advisory group                                  咨询组，顾问组 #pVk%5N  
agency fee                                        代理费，代理费用 |mM
7P^I  
aggregate                                          总计，合计为…… t)v#y!Ci"  
alternation of document and record                 变造文件和记录 O'mX7rY<<(  
alternative audit procedures                      替代审计程序，备选审计程序 /y-P)3_  
amend                                              修改，修订 ~O|0.)71]  
amortisation                                      摊销 97&6iTYA  
analytical capacity                             分析能力 DV.MvFV  
analytical procedures                               分析性程序 !nYAyjf  
annual financial statements                        年度会计报表，年度财务报表 CRx:3u!:  
appendix                                          附录，附表 WW_X:N~~e\  
applicable                                         适用的 NCsUC  
applicable laws and regulations                 适用的法规 lA ,%'+-  
application systems                                  应用系统 oC?b]tzj  
apply consistently                              一贯地执行，一贯地实施 ?IWLl  
appropriate                                       适当的，合适的； i&KbzOY  
征用，挪用 q6DhypB  
appropriate authorization                          适当的授权 0FW=8hFp,  
appropriateness of audit evidence                    审计证据的适当性 
);*GOLka  
approval                                    批准，核准 {:dE_tqo  
assertion                                    (会计报表上的)认定；确认 dG|\geD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %8-S>'g'  
asset                                                 资产，财产 
5QT 9  
asset restructuring                             资产重组 mR{0*<  
assignment of duties                                 职责的划分 :kUH>O  
assistant                                     助理，助理人员 LnL<WI*Pq  
associated company                                 联属公司，联营公司 1|]- F;b  
association                                        联合，结合；协会，社团 D\TL6"wo  
assumption                                       假设，假定 V{*9fB#4L  
at a given date                                         在某一特定时日 *%8us~w5/  
attestation                                         鉴证，公证 ILpB:g  
attestation service                             鉴证服务 1`uIjXr(  
audit adjustment                                审计调整 !hc7i=V
?  
audit areas                                        审计领域 aL`pvsn
F  
audit conclusion                                审计结论 <)&ykcB  
audit effectiveness                             审计效果 h'}5"m  
audit efficiency                                  审计效率 yw
dNwNJ  
audit engagement letter                      审计业务约定书 %NBD^gF  
audit evidence                                          审计证据  D"Xm9 (  
audit fee                                    审计费 (=\P|iv  
audit files                                          审计档案 L%<1C\k  
audit findings                                     审计中发现的事项 6`s[PKP.  
audit implementation stage                        审计实施阶段 xM*v!J,  
audit mark                                        审计标识 .xD-eWw3R  
audit materiality                                 审计重要性 `#UTOYx4  
audit method                                     审计方法 =1,g#HS  
audit objective                                         审计目标，审计目的 ~9n@MPS^!  
audit of financial statements                      会计报表审计，财务报表审计 0<)8 ?ow  
audit opinion                                     审计意见 o+vf  
audit period                                      被审计期间，被审计年度 FD6|>G  
audit plan                                          审计计划 B}jZ ~/D}  
audit planning                                    编制审计计划，制定审计计划，审计计划 H
;CGLis  
audit planning stage                                  审计计划阶段 _Nj;Ni2rD  
audit procedure                                审计程序 +:t1PV;l  
audit programme                               审计程序表，具体审计计划 RWoiV10  
audit report                                       审计报告 UxW>hbzr&V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "pH+YqJ$  
audit report with a qualified opinion                 有保留意见的审计报告 ;EJ6C#} >7  
audit report with an adverse opinion                否定意见的审计报告 j` x9z_  
audit report with dual dates                      双重日期审计报告 b)V[
d8IA  
audit reporting stage                                 审计报告阶段 v|"{x&I.  
audit responsibility                                   审计责任 1idEm*3&(  
audit results                                      审计结果 9-@w(kMu  
audit risk                                          审计风险 dV5$L e#y  
audit sampling                                          审计抽样 FHD6@{{Gp"  
audit sampling techniques                         审计抽样方法，审计抽样技术 *0iP*j/]  
audit strategies                                  审计策略 0 Icyi#N  
audit summary                                         审计总结，审计小结 +
]__zm/^  
audit team                                         审计小组 N7E[wOP  
audit test                                    审计测试 mA4v 4z  
audit trail                                          审计轨迹 [W2p}4(  
audit work                                        审计工作 !At_^hSqz  
audit working paper                                 审计工作底稿 Qj=l OhM  
audited financial statement                        审计会计报表，已审计财务报表 &3JbAJ|;X  
Auditing Guidelines (the～)                      审计规范指南 ~/NA?E
-c  
auditing standards                             审计准则 W$3p,VTMmB  
audit-oriented working paper                          (审计)业务类工作底稿 +-oXW>`&  
authorisation                                     授权 b+C>p2%  
authorisation of transaction                       交易的授权 )O}x&@
Q  
availability                                         可获得性 ^GbyAYEp  
B n*;I2FV]  
balance                                      余额；差额；平衡 a"v D+r7Ol  
balance sheet                                    资产负债表 dRu@5 :BP  
bank                                                 银行 /0r2v/0  
bank account                                    银行账户，银行户头 )sL:iGU  
bank statement                                 银行对账单 FVSz[n  
barter transaction                              易货交易，以物换物交易 x,>=X`T  
basis of audit                                    审计依据 & .#0jb1r  
basis of preparation                                (会计报表的)编制基础 &&m%=i.qK  
book of account                               账目，账簿 j a:%j&:  
borrowing                                         借款，贷款，借债 tVe*J@i\$  
branch                                              分支，分支机构，分店 +(<CE#bb[  
brought forward                                (账户余额等的)承上年，承上期，承上页 [Ea5Bn;~!  
budget                                              预算 & IDF9B  
building                                      建筑物；大楼 rdC(+2+Ay  
business conditions                                  业务情况，经营情况 B@F1!8l  
business licence                               (企业等的)营业执照 jem$R/4"  
business relation                                业务关系 "_(o% \"7  
u54+oh|,M  

呵呵，学下，谢谢分享