[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 Y)H~*-vGu  
　　 s;e%*4  
审计词汇英汉对照 6|:K1bI)  
   `v?XFwnV`  
A QiC}hj$  
h*d1G9%Q1  
Nk?eVJ)  
ability to continue as a going concern               持续经营能力 /|Z_Dy  
acceptability                                     可接受性，可接受程度 2>TOCBB"  
acceptable level of detection risk                     检查风险的可接受水平 H c,e&R  
acceptance of engagement                       接受委托 lt08 E2p9  
accepting the engagement for the first time              首次接受委托 u#!Q
IQW  
access to asset                                         对资产的接触 q>|&u  
according to                                     根据，依据，依照 c||EXFS}O  
account balance                                账户余额 $0 ]xeD0X  
account for                                       对……进行会计处理，核算；解释 8! eYax   
accounting                                        会计，会计学 i&mcM_ g32  
accounting advisory serve                        会计咨询服务 X'FDQoH  
accounting firm                                 会计师事务所 8k
+^jj  
accounting information                      会计信息，会计资料 Qe4O N3X!  
accounting period                             会计期间 Xna58KF/  
accounting policies                                   会计政策 #mKF)W  
accounting professional bodies                 会计职业组织，会计职业团体 7<GC{/^T  
accounting records                                   会计记录 *!oV?N[eA'  
accounting responsibility                           会计责任 &fofFVQnW  
accounting service                             会计服务 ;P *`v  
accounting standards                                会计准则 (yrN-M4~t  
Accounting Standards for Business Enterprises       企业会计准则 .n[;H;  
accounting system                             会计系统  6a}  
accounting treatment                                会计处理 (vP<}  
accuracy                                    准确性，精确性 *T6*Nxs0k  
additional audit procedures                      追加审计程序 @cB7tY*Ski  
addressee                                         收件人，收信人 n f.H0i;  
Administration of State-owned Assets  (the～)     国有资产管理局 sGFvSW  
administrative laws and regulations                 行政法规 S^s|/!>  
adverse impact                                 不利影响，负面影响 |xa
wguJ  
adverse opinion                                反对意见 8;Zz25*  
advisory group                                  咨询组，顾问组 ~Uw;
6VXV1  
agency fee                                        代理费，代理费用 5(5:5q.A/D  
aggregate                                          总计，合计为…… 3c%_RI.  
alternation of document and record                 变造文件和记录 36e  
alternative audit procedures                      替代审计程序，备选审计程序 Gr-~&pm  
amend                                              修改，修订 )
Fgu'  
amortisation                                      摊销 @yM
$Et5  
analytical capacity                             分析能力 &NKb },~  
analytical procedures                               分析性程序 | |"W=E  
annual financial statements                        年度会计报表，年度财务报表  LXoZ.3S  
appendix                                          附录，附表 -w"$[XP  
applicable                                         适用的 !mZDukfjQ  
applicable laws and regulations                 适用的法规 +pPfvE`  
application systems                                  应用系统 po\(O8#5U  
apply consistently                              一贯地执行，一贯地实施 12VIP-ABK  
appropriate                                       适当的，合适的； RDfvD|}VN  
征用，挪用 brCXimG&jo  
appropriate authorization                          适当的授权 :6MV@{;PJ  
appropriateness of audit evidence                    审计证据的适当性 v-Tk
p Yn  
approval                                    批准，核准 nuH=pIq6x  
assertion                                    (会计报表上的)认定；确认 a[Nm< qV05  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A(_HMqA]  
asset                                                 资产，财产 OxQ5P;O  
asset restructuring                             资产重组
|\2>
n!  
assignment of duties                                 职责的划分 b)eoFc)lc  
assistant                                     助理，助理人员 jB<B_"  
associated company                                 联属公司，联营公司 AL !ppi  
association                                        联合，结合；协会，社团 [QFAkEJ--o  
assumption                                       假设，假定 EHy15RL  
at a given date                                         在某一特定时日 !(Ymc_s  
attestation                                         鉴证，公证 7Kf  
attestation service                             鉴证服务 AJ+\Qs
(0  
audit adjustment                                审计调整 tD* k   
audit areas                                        审计领域 m%0 _fNSJ  
audit conclusion                                审计结论 0K'{w]Q  
audit effectiveness                             审计效果 k%3)J"|/  
audit efficiency                                  审计效率 6f2?)jOW^N  
audit engagement letter                      审计业务约定书 Qs '_\|/-  
audit evidence                                          审计证据 B(WmJ6e  
audit fee                                    审计费 yAAV,?:o[  
audit files                                          审计档案 4E2#krE%  
audit findings                                     审计中发现的事项 o}DRp4;Ka  
audit implementation stage                        审计实施阶段 mPU}]1*p  
audit mark                                        审计标识 IQ$!y,VJ  
audit materiality                                 审计重要性 AyWdJ<OU  
audit method                                     审计方法 3?K+wg s  
audit objective                                         审计目标，审计目的 wz1nV}  
audit of financial statements                      会计报表审计，财务报表审计 0BNH~,0u  
audit opinion                                     审计意见 x <a}*8"  
audit period                                      被审计期间，被审计年度 ,4S[<(T"  
audit plan                                          审计计划 h/oun2C  
audit planning                                    编制审计计划，制定审计计划，审计计划 j,Mbl"P  
audit planning stage                                  审计计划阶段 k-H6c  
audit procedure                                审计程序  *^%+PQ  
audit programme                               审计程序表，具体审计计划 >fMzUTJ4  
audit report                                       审计报告 &#JYh=#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L[ZS17;*  
audit report with a qualified opinion                 有保留意见的审计报告 T$`m!mQ4  
audit report with an adverse opinion                否定意见的审计报告 `
* cqT  
audit report with dual dates                      双重日期审计报告 whYk"N  
audit reporting stage                                 审计报告阶段 xT+#K5  
audit responsibility                                   审计责任 >|, <9z`D  
audit results                                      审计结果 )H@<A93  
audit risk                                          审计风险 ? V1ik[  
audit sampling                                          审计抽样 `v@Z|rv
,  
audit sampling techniques                         审计抽样方法，审计抽样技术 CuK>1_Dq  
audit strategies                                  审计策略 KTt+}-vP^  
audit summary                                         审计总结，审计小结 %X's/;(Lx`  
audit team                                         审计小组 r&Nh>6<&/  
audit test                                    审计测试 e,{k!BXU#'  
audit trail                                          审计轨迹 '$Z@oCY#  
audit work                                        审计工作 sVr|kvn2  
audit working paper                                 审计工作底稿 w,X)g{^T  
audited financial statement                        审计会计报表，已审计财务报表 T*mR9 8i  
Auditing Guidelines (the～)                      审计规范指南 Zo-,TKgY'  
auditing standards                             审计准则 _h4]gZ  
audit-oriented working paper                          (审计)业务类工作底稿 0ETT@/)]z  
authorisation                                     授权 gaQ E'qp>  
authorisation of transaction                       交易的授权 A9N8Hav  
availability                                         可获得性 V,rR*a&p  
B &"WgO!pzD  
balance                                      余额；差额；平衡 M*bsA/Z  
balance sheet                                    资产负债表 ?mM:oQH+>  
bank                                                 银行 O'B3sy  
bank account                                    银行账户，银行户头 j Jw  
bank statement                                 银行对账单 RhKDQGdd  
barter transaction                              易货交易，以物换物交易 y\j[\UZKO  
basis of audit                                    审计依据 nTc#I~\  
basis of preparation                                (会计报表的)编制基础 9od c :  
book of account                               账目，账簿 BriL ^]  
borrowing                                         借款，贷款，借债 W!T[ ^+  
branch                                              分支，分支机构，分店 @I|kY5'c  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?*$uj(  
budget                                              预算 FX9WXb4w  
building                                      建筑物；大楼 9mp`LT  
business conditions                                  业务情况，经营情况 H;NAS/OhS  
business licence                               (企业等的)营业执照 "9dZ z/{  
business relation                                业务关系 A W6B[  
Ym"^Ds}  

呵呵，学下，谢谢分享