[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 { E Ay~lo  
　　 #vV]nI<MF.  
审计词汇英汉对照 t s
Uu  
   <YFDS;b|  
A Bgc ]t
  
_`\!+qGq  
k B]`py!  
ability to continue as a going concern               持续经营能力 %mT/y%&:  
acceptability                                     可接受性，可接受程度 >bZ-mX)j\0  
acceptable level of detection risk                     检查风险的可接受水平 $-1ajSVJ  
acceptance of engagement                       接受委托 g[pU5%|"[  
accepting the engagement for the first time              首次接受委托 \vT~2Y(K  
access to asset                                         对资产的接触 fS4W*P[B3  
according to                                     根据，依据，依照 PtW2S 1?j  
account balance                                账户余额 $Xlr@)%  
account for                                       对……进行会计处理，核算；解释 2'S&%UyP  
accounting                                        会计，会计学 {ac$4#Bp[B  
accounting advisory serve                        会计咨询服务 |@JTSz*Or  
accounting firm                                 会计师事务所 )f:i4.M  
accounting information                      会计信息，会计资料 JnBc@qnP6  
accounting period                             会计期间 {HEWU<5  
accounting policies                                   会计政策 AtCT  
accounting professional bodies                 会计职业组织，会计职业团体 X<;.  
accounting records                                   会计记录 l6HtZ(  
accounting responsibility                           会计责任 ?{f6su@rW  
accounting service                             会计服务 nA,=g'7S  
accounting standards                                会计准则 &]n }fq  
Accounting Standards for Business Enterprises       企业会计准则 Ie^Ed`  
accounting system                             会计系统 n~yKq"^  
accounting treatment                                会计处理 Nz`8)
Le  
accuracy                                    准确性，精确性 X|hYZR  
additional audit procedures                      追加审计程序 rueaP  
addressee                                         收件人，收信人 I8J>>H'#A  
Administration of State-owned Assets  (the～)     国有资产管理局 ?Cf'IBpN  
administrative laws and regulations                 行政法规 :wIA.1bK}  
adverse impact                                 不利影响，负面影响 #2_FM!e  
adverse opinion                                反对意见 d5gwc5X  
advisory group                                  咨询组，顾问组 ,ZJ}X 9$<  
agency fee                                        代理费，代理费用 Cst1nGPL  
aggregate                                          总计，合计为…… L!Y|`P#Yr  
alternation of document and record                 变造文件和记录 G=17]>U  
alternative audit procedures                      替代审计程序，备选审计程序 }NC$Ce  
amend                                              修改，修订 2T2<I/")O  
amortisation                                      摊销 3?FY?Q[  
analytical capacity                             分析能力 `S|F\mI~  
analytical procedures                               分析性程序 *J[P#y  
annual financial statements                        年度会计报表，年度财务报表 _D4qnb@  
appendix                                          附录，附表 hTLf$_| P  
applicable                                         适用的 )?[7}(4jI  
applicable laws and regulations                 适用的法规 JE9v+a{7  
application systems                                  应用系统 ^aAs=KditO  
apply consistently                              一贯地执行，一贯地实施
?`?Tg&W  
appropriate                                       适当的，合适的； g3
kbsi7_:  
征用，挪用 Ro2V-6/  
appropriate authorization                          适当的授权 +j<WP  
appropriateness of audit evidence                    审计证据的适当性 G)<B7-72;  
approval                                    批准，核准 Fw&ImRMk  
assertion                                    (会计报表上的)认定；确认 G^d3$7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !u]@Ru34  
asset                                                 资产，财产 e x Z/  
asset restructuring                             资产重组 A_@..hX(  
assignment of duties                                 职责的划分 t!rrYBSCr  
assistant                                     助理，助理人员 ENhLonMeV  
associated company                                 联属公司，联营公司 R&W%E%uj  
association                                        联合，结合；协会，社团 3:jxr  
assumption                                       假设，假定 &{8:XJe*,%  
at a given date                                         在某一特定时日 O.Pp*sQ^  
attestation                                         鉴证，公证 Q.B)?w
m  
attestation service                             鉴证服务 $;Fx Zkp  
audit adjustment                                审计调整 4Y5 9^  
audit areas                                        审计领域 KU $,{Sn6@  
audit conclusion                                审计结论 .c]>*/( +  
audit effectiveness                             审计效果 ]}/Rl}_  
audit efficiency                                  审计效率 'hr_g* i  
audit engagement letter                      审计业务约定书 dM^ EYW  
audit evidence                                          审计证据 =p.avAuSn  
audit fee                                    审计费 moxmQ>xoH  
audit files                                          审计档案 ZskX! {  
audit findings                                     审计中发现的事项 kfas4mkc  
audit implementation stage                        审计实施阶段 Fj<*!J$,  
audit mark                                        审计标识 #>aq'47j  
audit materiality                                 审计重要性 D1y`J&A>Q  
audit method                                     审计方法 2EM6k|l5  
audit objective                                         审计目标，审计目的 kB@gy}  
audit of financial statements                      会计报表审计，财务报表审计 O)&W0`VY  
audit opinion                                     审计意见 _$$.5?4  
audit period                                      被审计期间，被审计年度 :|V650/  
audit plan                                          审计计划 3mU~G}ig  
audit planning                                    编制审计计划，制定审计计划，审计计划 @* vVc`;  
audit planning stage                                  审计计划阶段 mF@7;dpr  
audit procedure                                审计程序 ( xooU 8d  
audit programme                               审计程序表，具体审计计划 )e0k r46  
audit report                                       审计报告 )@DDs(q=i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P.Bwfa  
audit report with a qualified opinion                 有保留意见的审计报告 :u9'ZHkZ  
audit report with an adverse opinion                否定意见的审计报告 nQV0I"f]?]  
audit report with dual dates                      双重日期审计报告 Vc5>I_   
audit reporting stage                                 审计报告阶段 m BvO<?ec  
audit responsibility                                   审计责任 w3q'n%  
audit results                                      审计结果 FLG"c690  
audit risk                                          审计风险 \VhG'd3k  
audit sampling                                          审计抽样 0e0)1;t\  
audit sampling techniques                         审计抽样方法，审计抽样技术 : 8OT  
audit strategies                                  审计策略 15J"iN2"W  
audit summary                                         审计总结，审计小结 %]7 6u7b/  
audit team                                         审计小组 toGd;2rl  
audit test                                    审计测试 $$ *tK8#  
audit trail                                          审计轨迹 }y*D(`  
audit work                                        审计工作 5B)&;[  
audit working paper                                 审计工作底稿 z0LspRaz  
audited financial statement                        审计会计报表，已审计财务报表 I]d-WTd  
Auditing Guidelines (the～)                      审计规范指南 9l~D}5e7  
auditing standards                             审计准则 M *w{Pj U  
audit-oriented working paper                          (审计)业务类工作底稿 ?`e@ o?  
authorisation                                     授权 E`_T_O=P  
authorisation of transaction                       交易的授权 G?@W;o)  
availability                                         可获得性 9NwUXh(:(  
B ]:LlOv$  
balance                                      余额；差额；平衡 Az y`
4  
balance sheet                                    资产负债表 Q(-&}cY  
bank                                                 银行 ,u>LAo0  
bank account                                    银行账户，银行户头 5FJLDT2Lg  
bank statement                                 银行对账单 "|I
.j)  
barter transaction                              易货交易，以物换物交易 =5*Wu+S 4r  
basis of audit                                    审计依据 zx<PX
 
basis of preparation                                (会计报表的)编制基础 kiJ=C2'&  
book of account                               账目，账簿 ;SI (5rS?  
borrowing                                         借款，贷款，借债 D)x^?!  
branch                                              分支，分支机构，分店 .?s jr4   
brought forward                                (账户余额等的)承上年，承上期，承上页 (U#,;  
budget                                              预算 eb`3'&zV&)  
building                                      建筑物；大楼 ./;uhj  
business conditions                                  业务情况，经营情况 qvu1u GCc  
business licence                               (企业等的)营业执照 dQSO8Jf  
business relation                                业务关系 uQc("F  
b?OA|JqX  

呵呵，学下，谢谢分享