[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 &`RD5uml  
　　 /ehmy (zL  
审计词汇英汉对照 122%KS  
   i`Tp +e@a>  
A m4<5jC`-M  
7l%]/`Y-  
R.FC3<TTv  
ability to continue as a going concern               持续经营能力 nI_43rG:Uf  
acceptability                                     可接受性，可接受程度 jOYa}jm?  
acceptable level of detection risk                     检查风险的可接受水平 O_M2Axm  
acceptance of engagement                       接受委托 :?*|Dp1  
accepting the engagement for the first time              首次接受委托 +p%!
G1Yz  
access to asset                                         对资产的接触 \x,q(npHi  
according to                                     根据，依据，依照 =Z3{6y}3p  
account balance                                账户余额 <yw6Om:n<  
account for                                       对……进行会计处理，核算；解释 G=.vo3  
accounting                                        会计，会计学 cQ?eL,z  
accounting advisory serve                        会计咨询服务 TvbkvK  
accounting firm                                 会计师事务所 gB;5&;T:  
accounting information                      会计信息，会计资料 VDyQv^=#  
accounting period                             会计期间 s?:&#  
accounting policies                                   会计政策 oV(|51(f  
accounting professional bodies                 会计职业组织，会计职业团体 JjXuy7XQ  
accounting records                                   会计记录 C3XB'CL6  
accounting responsibility                           会计责任 w=ib@_:f  
accounting service                             会计服务 ?nLlZpZ2v  
accounting standards                                会计准则 >;$C
@  
Accounting Standards for Business Enterprises       企业会计准则 vG{+}o#  
accounting system                             会计系统 Tke3X\|  
accounting treatment                                会计处理 n7J6YtUwP  
accuracy                                    准确性，精确性 zmw <y2`  
additional audit procedures                      追加审计程序 *v'
d1.Z  
addressee                                         收件人，收信人 kgq"b)  
Administration of State-owned Assets  (the～)     国有资产管理局 !R;NV|.eI6  
administrative laws and regulations                 行政法规 U/W<Sa\`  
adverse impact                                 不利影响，负面影响 ] ~Su  
adverse opinion                                反对意见 zA ; 7Nv$3  
advisory group                                  咨询组，顾问组 &!xePKvO6k  
agency fee                                        代理费，代理费用 J|uxn<E<>  
aggregate                                          总计，合计为…… l8Xgz aW  
alternation of document and record                 变造文件和记录 ,v
#F6xv8  
alternative audit procedures                      替代审计程序，备选审计程序 _6tir'z  
amend                                              修改，修订 Q|DVB  
amortisation                                      摊销 u\jQe@j '  
analytical capacity                             分析能力 <Va7XX%>  
analytical procedures                               分析性程序 %
`M IGi#  
annual financial statements                        年度会计报表，年度财务报表 @%oHt*u  
appendix                                          附录，附表 o#D;H[' A  
applicable                                         适用的 /#lqv)s'  
applicable laws and regulations                 适用的法规 y.xy
r"-Q  
application systems                                  应用系统 nRE(RbRe  
apply consistently                              一贯地执行，一贯地实施 3 >~W_c9@  
appropriate                                       适当的，合适的； kE8\\}B7  
征用，挪用 Z~?1xJ&  
appropriate authorization                          适当的授权 .~nk'm  
appropriateness of audit evidence                    审计证据的适当性 *&=sL  
approval                                    批准，核准 ^5MPK@)c,/  
assertion                                    (会计报表上的)认定；确认 zF)&o}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bPlqS+ai_  
asset                                                 资产，财产 Y-&SZI4H  
asset restructuring                             资产重组 I)JqaM  
assignment of duties                                 职责的划分 j
$<sq  
assistant                                     助理，助理人员 SU,#:s(  
associated company                                 联属公司，联营公司 JB <GV-l  
association                                        联合，结合；协会，社团 >-%}'iz+  
assumption                                       假设，假定 i40'U?eG~6  
at a given date                                         在某一特定时日 ef Moi'v  
attestation                                         鉴证，公证 <T3v|\6~H  
attestation service                             鉴证服务 JNJ96wnX1  
audit adjustment                                审计调整 K1gZ>FEY|N  
audit areas                                        审计领域  W0&x0  
audit conclusion                                审计结论 < Lt%[dn  
audit effectiveness                             审计效果 ma gZmY~  
audit efficiency                                  审计效率 L&I8
lG  
audit engagement letter                      审计业务约定书 Bi dTrO  
audit evidence                                          审计证据 jDV;tEY#^  
audit fee                                    审计费 -l
b,0   
audit files                                          审计档案 \~r`2p-K  
audit findings                                     审计中发现的事项 5Al1 u|;HB  
audit implementation stage                        审计实施阶段 X0}+X'3  
audit mark                                        审计标识 KkIgyLM  
audit materiality                                 审计重要性 =(3Yj[>st  
audit method                                     审计方法 F=B[%4q`%  
audit objective                                         审计目标，审计目的 M3 TsalF  
audit of financial statements                      会计报表审计，财务报表审计 +
=V[7^K;  
audit opinion                                     审计意见 [J{M'+a  
audit period                                      被审计期间，被审计年度 mr
6~8I  
audit plan                                          审计计划 v
>[U*E  
audit planning                                    编制审计计划，制定审计计划，审计计划 nB &[R  
audit planning stage                                  审计计划阶段 n&n WY+GEo  
audit procedure                                审计程序 pz hPEp;  
audit programme                               审计程序表，具体审计计划 pef)c,U$  
audit report                                       审计报告 pkKcTY1Fx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O7Z?y*  
audit report with a qualified opinion                 有保留意见的审计报告 -5 Q gJ  
audit report with an adverse opinion                否定意见的审计报告 )Z=S'm k4_  
audit report with dual dates                      双重日期审计报告 GBvgVX<  
audit reporting stage                                 审计报告阶段 5Y3L  
audit responsibility                                   审计责任 YAc~,N
 
audit results                                      审计结果 7~I*u6zY  
audit risk                                          审计风险 vg"$&YX9"  
audit sampling                                          审计抽样 -r'/PbV0  
audit sampling techniques                         审计抽样方法，审计抽样技术 }3TTtd7  
audit strategies                                  审计策略 >x3$Ld  
audit summary                                         审计总结，审计小结 (*K=&e0O  
audit team                                         审计小组 vT&) 5nN  
audit test                                    审计测试 %aB RL6  
audit trail                                          审计轨迹 '|7'dlW  
audit work                                        审计工作 V#P`FX  
audit working paper                                 审计工作底稿 <b,oF]+;z  
audited financial statement                        审计会计报表，已审计财务报表 QF74'  
Auditing Guidelines (the～)                      审计规范指南 ;k=&ZV  
auditing standards                             审计准则 ,O'#7Dj  
audit-oriented working paper                          (审计)业务类工作底稿 X1C
&;5  
authorisation                                     授权 eJvNUBDSH  
authorisation of transaction                       交易的授权
e|e"lP  
availability                                         可获得性 =>LQW;Sjz  
B %@~;PS3kd  
balance                                      余额；差额；平衡 *
q$O6B-  
balance sheet                                    资产负债表 $SbgdbX  
bank                                                 银行 Gpb<,v_3  
bank account                                    银行账户，银行户头 11g_!X -g@  
bank statement                                 银行对账单 u(Kof 'p7  
barter transaction                              易货交易，以物换物交易 N+9W2n  
basis of audit                                    审计依据 yW)&jZb"(  
basis of preparation                                (会计报表的)编制基础 xe&w.aBI>  
book of account                               账目，账簿 G(fS__z  
borrowing                                         借款，贷款，借债 )s~szmJoVD  
branch                                              分支，分支机构，分店 $[xS>iuD  
brought forward                                (账户余额等的)承上年，承上期，承上页 QEQ/  
budget                                              预算 unB`n
'L  
building                                      建筑物；大楼 1KMSBLx  
business conditions                                  业务情况，经营情况 51Q m2,P1^  
business licence                               (企业等的)营业执照 xW.~Jt  
business relation                                业务关系 !SP u9:  
N87)rhXSo,  

呵呵，学下，谢谢分享