[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 _a 40lcP  
　　 lp;=f  
审计词汇英汉对照 (7qdrAeP  
   +$F_7Hx  
A Ux
yj\p  
Zh]FL8[ nc  
k7gm)}RKcu  
ability to continue as a going concern               持续经营能力 =#"ZO  
acceptability                                     可接受性，可接受程度 &~xzp^&  
acceptable level of detection risk                     检查风险的可接受水平 EhOy<f[4W  
acceptance of engagement                       接受委托 eaxp(VX?oy  
accepting the engagement for the first time              首次接受委托 ,'m<YTF  
access to asset                                         对资产的接触 5fdB<& 9  
according to                                     根据，依据，依照 > v~?Vd(  
account balance                                账户余额 }RvP*i  
account for                                       对……进行会计处理，核算；解释 A
Ge\PCn-  
accounting                                        会计，会计学 ;m+*R/  
accounting advisory serve                        会计咨询服务  0"VL6$  
accounting firm                                 会计师事务所 f/Lyc=-]  
accounting information                      会计信息，会计资料 7jZ=+2  
accounting period                             会计期间 / ao|v  
accounting policies                                   会计政策 d/k70Ybk  
accounting professional bodies                 会计职业组织，会计职业团体 |aT&rpt  
accounting records                                   会计记录 .cV<(J 5o  
accounting responsibility                           会计责任 5Cp6$V|/kv  
accounting service                             会计服务 EC4RA'Bg1k  
accounting standards                                会计准则 / *+P}__k  
Accounting Standards for Business Enterprises       企业会计准则 /Y>$w$S  
accounting system                             会计系统 vn cak  
accounting treatment                                会计处理 &z@~n  
accuracy                                    准确性，精确性 /8(\AuDT  
additional audit procedures                      追加审计程序 5)rMoYn25  
addressee                                         收件人，收信人 csPziH$wl  
Administration of State-owned Assets  (the～)     国有资产管理局 J\BTrN7  
administrative laws and regulations                 行政法规 02lI-xHe  
adverse impact                                 不利影响，负面影响 [LQD]#  
adverse opinion                                反对意见 a}Dx"zl;  
advisory group                                  咨询组，顾问组 QD6in>+B@  
agency fee                                        代理费，代理费用 tR,&|?0  
aggregate                                          总计，合计为…… R*l#[D5A  
alternation of document and record                 变造文件和记录 MrW#~S|ED  
alternative audit procedures                      替代审计程序，备选审计程序 ld-Cb3R^  
amend                                              修改，修订 ^11y8[[  
amortisation                                      摊销 z)RJUmY3B  
analytical capacity                             分析能力 0.9%m7.m  
analytical procedures                               分析性程序 _7h:NLd  
annual financial statements                        年度会计报表，年度财务报表 5u<F0$qHc  
appendix                                          附录，附表 t4R
I%m\  
applicable                                         适用的 ^4
W NP  
applicable laws and regulations                 适用的法规 J\kGD  
application systems                                  应用系统 _NfdJ=[Xh  
apply consistently                              一贯地执行，一贯地实施 UC!?.  
appropriate                                       适当的，合适的； #^+C kHX  
征用，挪用 s7A3CY]->  
appropriate authorization                          适当的授权 [p+]H?(A  
appropriateness of audit evidence                    审计证据的适当性 @2LpI*]C  
approval                                    批准，核准 |#_F  
assertion                                    (会计报表上的)认定；确认 F ka^0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |L@&plyB-  
asset                                                 资产，财产 56;^ NE4  
asset restructuring                             资产重组 (Q_J{[F  
assignment of duties                                 职责的划分 $S_xrrE#  
assistant                                     助理，助理人员 x:7"/H|  
associated company                                 联属公司，联营公司
jf`QoK  
association                                        联合，结合；协会，社团 H%LoI)w  
assumption                                       假设，假定 ,G q?  
at a given date                                         在某一特定时日 0^H"eQO  
attestation                                         鉴证，公证 m#\I&(l+  
attestation service                             鉴证服务 e ej:  
audit adjustment                                审计调整 $ ]ew<j  
audit areas                                        审计领域
-W/Lg5eK  
audit conclusion                                审计结论 X 5.%e&`  
audit effectiveness                             审计效果 A5UZUU^  
audit efficiency                                  审计效率 K@JGGgrE`!  
audit engagement letter                      审计业务约定书 g[D(]t\#x  
audit evidence                                          审计证据 eSqKXmH[m  
audit fee                                    审计费 Ft&AR Tsa*  
audit files                                          审计档案 Hwz.5hV"  
audit findings                                     审计中发现的事项 u<VR;p:y  
audit implementation stage                        审计实施阶段 6aw1  
audit mark                                        审计标识 I%^Bl:M  
audit materiality                                 审计重要性 6.!aJJLN  
audit method                                     审计方法 )p$a1\~m  
audit objective                                         审计目标，审计目的 ^\
N@qL  
audit of financial statements                      会计报表审计，财务报表审计 CAbeb+
O  
audit opinion                                     审计意见 4Bn <L&@/  
audit period                                      被审计期间，被审计年度 $s2Y,0>I6  
audit plan                                          审计计划 cYC@@?  
audit planning                                    编制审计计划，制定审计计划，审计计划 m-<"`:+  
audit planning stage                                  审计计划阶段  LU-,B?1  
audit procedure                                审计程序 IL]Js W  
audit programme                               审计程序表，具体审计计划 BF="gZoU<  
audit report                                       审计报告 Q7!";ol2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8h.Dc&V  
audit report with a qualified opinion                 有保留意见的审计报告 !Ojf9 6is  
audit report with an adverse opinion                否定意见的审计报告 Jq5](F!z  
audit report with dual dates                      双重日期审计报告 #FZoi:'Q  
audit reporting stage                                 审计报告阶段 CeZ+!-lG  
audit responsibility                                   审计责任 e5}KzFZmZ  
audit results                                      审计结果 7f$ hg8  
audit risk                                          审计风险 r1jsw j%7  
audit sampling                                          审计抽样 z]twh&^1L  
audit sampling techniques                         审计抽样方法，审计抽样技术 `kRv+Qwfa  
audit strategies                                  审计策略 69/br @j%`  
audit summary                                         审计总结，审计小结 LX!MDZz  
audit team                                         审计小组 iI]E %
H}  
audit test                                    审计测试 7;8#iS/  
audit trail                                          审计轨迹 1ti9FQ  
audit work                                        审计工作 Knjg`f  
audit working paper                                 审计工作底稿 !,(6uO%  
audited financial statement                        审计会计报表，已审计财务报表 ;VS\'#{e  
Auditing Guidelines (the～)                      审计规范指南 pX/42W  
auditing standards                             审计准则 J)o =0i>*  
audit-oriented working paper                          (审计)业务类工作底稿 !4/s|b
9K  
authorisation                                     授权 [ r<0[  
authorisation of transaction                       交易的授权 ,rU>)X  
availability                                         可获得性 b9%G"?~Zz  
B dsUt[z1w5  
balance                                      余额；差额；平衡 MYlPG1X=?  
balance sheet                                    资产负债表  EOn[!  
bank                                                 银行
xoYaL  
bank account                                    银行账户，银行户头 %3@a|#g  
bank statement                                 银行对账单 s"xiGp9  
barter transaction                              易货交易，以物换物交易 Y)ig:m]#  
basis of audit                                    审计依据 O-N@HZC  
basis of preparation                                (会计报表的)编制基础 Z8vR/  
book of account                               账目，账簿 UNC%<=  
borrowing                                         借款，贷款，借债 W]-c`32~S  
branch                                              分支，分支机构，分店 gK6_vS4K)  
brought forward                                (账户余额等的)承上年，承上期，承上页 }#Q?\  
budget                                              预算 FQgc\-8tm  
building                                      建筑物；大楼 :~ ; 48m  
business conditions                                  业务情况，经营情况 w vQ.9  
business licence                               (企业等的)营业执照 gz~)v\5D/  
business relation                                业务关系 p(8[n^~,i  
Lc?q0x^s  

呵呵，学下，谢谢分享