[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 ?q}XDc  
　　 XHKVs  
审计词汇英汉对照 jU4*fzsZI  
   x#mZSSd  
A N8$MAW  
:z;}:+7n  

Yl65|=ne  
ability to continue as a going concern               持续经营能力 5H+S=  
acceptability                                     可接受性，可接受程度 S Z@ JzOA  
acceptable level of detection risk                     检查风险的可接受水平 $VX<UK$|s  
acceptance of engagement                       接受委托 O2W EA  
accepting the engagement for the first time              首次接受委托 /eM _:H5  
access to asset                                         对资产的接触 j( *;W}*^  
according to                                     根据，依据，依照 i.4L;(cg  
account balance                                账户余额 N9W\>hKaeh  
account for                                       对……进行会计处理，核算；解释 aLwd#/!  
accounting                                        会计，会计学 Q77iMb]  
accounting advisory serve                        会计咨询服务 qO5.NIs  
accounting firm                                 会计师事务所 MoKGnb  
accounting information                      会计信息，会计资料 ?W
D|a(  
accounting period                             会计期间 Cm4$&?  
accounting policies                                   会计政策 <lk_]+ XJ3  
accounting professional bodies                 会计职业组织，会计职业团体 *{5L*\AZ  
accounting records                                   会计记录 fk(l.A$  
accounting responsibility                           会计责任 /o<tmK_m  
accounting service                             会计服务 vt;<+"eps  
accounting standards                                会计准则 _$OhV#LKG  
Accounting Standards for Business Enterprises       企业会计准则 91oIxW  
accounting system                             会计系统 QOG S` fh  
accounting treatment                                会计处理 R:*I>cRs  
accuracy                                    准确性，精确性 V24i8Qx  
additional audit procedures                      追加审计程序 ~YxLDo'.t  
addressee                                         收件人，收信人 _IAvFJI  
Administration of State-owned Assets  (the～)     国有资产管理局 jV_Eyi3  
administrative laws and regulations                 行政法规 ~I0I#_$'P  
adverse impact                                 不利影响，负面影响 O/gBBTB  
adverse opinion                                反对意见 8T5s6EmIOW  
advisory group                                  咨询组，顾问组 |TOz{  
agency fee                                        代理费，代理费用 GHQa{@m2V  
aggregate                                          总计，合计为…… sje}E+{[  
alternation of document and record                 变造文件和记录 8G?{S.%.  
alternative audit procedures                      替代审计程序，备选审计程序 *+p9u 1B5  
amend                                              修改，修订 F,^<  
amortisation                                      摊销 9R
 XT  
analytical capacity                             分析能力 MC5M><5\  
analytical procedures                               分析性程序 C9-90,  
annual financial statements                        年度会计报表，年度财务报表 MB<oWH[e)  
appendix                                          附录，附表 _ ?f~U vK  
applicable                                         适用的 o;o ji  
applicable laws and regulations                 适用的法规 jW6~^>S  
application systems                                  应用系统 &[BDqi  
apply consistently                              一贯地执行，一贯地实施 a#X[V5|6Q  
appropriate                                       适当的，合适的； <De29'},y  
征用，挪用 6&% c  
appropriate authorization                          适当的授权 ^>?gFvWB%  
appropriateness of audit evidence                    审计证据的适当性 U8?% Dq%i  
approval                                    批准，核准 l?_Iu_Qp  
assertion                                    (会计报表上的)认定；确认 >6XGF(G   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L+@RK6
dq  
asset                                                 资产，财产 $CaF"5}?Ke  
asset restructuring                             资产重组 uS3s  
assignment of duties                                 职责的划分 &6/# O  
assistant                                     助理，助理人员 E<>Ev_5>  
associated company                                 联属公司，联营公司 \NbMSC&H  
association                                        联合，结合；协会，社团 B7qm;(?X&  
assumption                                       假设，假定 JLT^0wBB  
at a given date                                         在某一特定时日 9N>Dp N  
attestation                                         鉴证，公证 <C\snB  
attestation service                             鉴证服务 sL;qC\S  
audit adjustment                                审计调整 ,HXY|fYr  
audit areas                                        审计领域 PTe8,
cD>  
audit conclusion                                审计结论 ya]CxnKR3  
audit effectiveness                             审计效果 ukV1_QeN[  
audit efficiency                                  审计效率 qw[)$icP  
audit engagement letter                      审计业务约定书 <J=9,tv<  
audit evidence                                          审计证据 <`EZ^S L;  
audit fee                                    审计费 }E$^!q{  
audit files                                          审计档案 ?6B n&qa  
audit findings                                     审计中发现的事项 =iy%;>I`  
audit implementation stage                        审计实施阶段 *]
%{ttR~  
audit mark                                        审计标识 x|l[fdm5  
audit materiality                                 审计重要性 lz 
X0B&:  
audit method                                     审计方法 @bdGV#*d  
audit objective                                         审计目标，审计目的 >\hu1C|W  
audit of financial statements                      会计报表审计，财务报表审计 B8z3W9  
audit opinion                                     审计意见 Ip]-OVg  
audit period                                      被审计期间，被审计年度 Ch607i=  
audit plan                                          审计计划 b,YTw  
audit planning                                    编制审计计划，制定审计计划，审计计划 C |c'V-f  
audit planning stage                                  审计计划阶段 e!*d(lHKos  
audit procedure                                审计程序 c@)k#/[[b  
audit programme                               审计程序表，具体审计计划 vj<HthC.k  
audit report                                       审计报告 #KZ6S9>@
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y5>859"h  
audit report with a qualified opinion                 有保留意见的审计报告 ?4wS/_C/
 
audit report with an adverse opinion                否定意见的审计报告 7g3vh%G.  
audit report with dual dates                      双重日期审计报告 I,D24W4l  
audit reporting stage                                 审计报告阶段 w> `3{MTQ  
audit responsibility                                   审计责任 uJ,>Y# ?  
audit results                                      审计结果 uW!',"0ER  
audit risk                                          审计风险 D`3m% O (?  
audit sampling                                          审计抽样 y4s]*?Wz  
audit sampling techniques                         审计抽样方法，审计抽样技术 7Zp'}Om<I  
audit strategies                                  审计策略 ~}|)@,N'bm  
audit summary                                         审计总结，审计小结 b|t` )BF  
audit team                                         审计小组 9RwD_`D(MN  
audit test                                    审计测试 hdtb.u~  
audit trail                                          审计轨迹 +`l>_u'  
audit work                                        审计工作 z C6,m6Dv  
audit working paper                                 审计工作底稿 # )-Kf  
audited financial statement                        审计会计报表，已审计财务报表 WlU^+ctS  
Auditing Guidelines (the～)                      审计规范指南 t_c;4iE  
auditing standards                             审计准则 x
N0n0  
audit-oriented working paper                          (审计)业务类工作底稿 yWsV !Ub  
authorisation                                     授权 8 C4DOz|  
authorisation of transaction                       交易的授权 D]v=/43  
availability                                         可获得性 UOH2I+@V  
B GQ ZEMy7  
balance                                      余额；差额；平衡 QkUq%}_0  
balance sheet                                    资产负债表 jgbUZP4J>  
bank                                                 银行 -:
t<%]RfY  
bank account                                    银行账户，银行户头 )~;=0O |X  
bank statement                                 银行对账单 Epsc2TuH7  
barter transaction                              易货交易，以物换物交易 ac6Lv}w_  
basis of audit                                    审计依据 s QfP8}U  
basis of preparation                                (会计报表的)编制基础 ^Fgmwa'  
book of account                               账目，账簿 !vHUe*1a{  
borrowing                                         借款，贷款，借债 i]gF 6:&  
branch                                              分支，分支机构，分店 W4
Nbl  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]&w>p#_C  
budget                                              预算 IZBU<1M  
building                                      建筑物；大楼 ;1^_.3  
business conditions                                  业务情况，经营情况 Y!* \=h6h  
business licence                               (企业等的)营业执照 v |`f8M2  
business relation                                业务关系 sG*1?  
ENm\1  

呵呵，学下，谢谢分享