[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 nGf@zJDb  
　　 J0oR]eT}  
审计词汇英汉对照 9+/|sU\.%  
   CuGk?i  
A ?BRL;(x  
@Q^;qMy  
%Xi%LUk{  
ability to continue as a going concern               持续经营能力 @X#m]ou  
acceptability                                     可接受性，可接受程度 Y}6)jzBV  
acceptable level of detection risk                     检查风险的可接受水平 p<jr&zVEc>  
acceptance of engagement                       接受委托 l
ghzd6  
accepting the engagement for the first time              首次接受委托 5Q88OxH  
access to asset                                         对资产的接触 bcZonS  
according to                                     根据，依据，依照 `3OGCy  
account balance                                账户余额 u2eqVrY  
account for                                       对……进行会计处理，核算；解释 HI?>]zz|  
accounting                                        会计，会计学 vfm-K;,#  
accounting advisory serve                        会计咨询服务 vZxy9Wmc
 
accounting firm                                 会计师事务所 okv7@8U#p  
accounting information                      会计信息，会计资料 PTP2QAt  
accounting period                             会计期间 I,[EL{fz  
accounting policies                                   会计政策 H~@h #6  
accounting professional bodies                 会计职业组织，会计职业团体 l\5NuCgRY  
accounting records                                   会计记录 ?/wloLS47  
accounting responsibility                           会计责任 r:IU+3  
accounting service                             会计服务 u|ZO"t  
accounting standards                                会计准则 7jPmI  
Accounting Standards for Business Enterprises       企业会计准则 S]N4o'K}q  
accounting system                             会计系统 7Av]f3 Zr  
accounting treatment                                会计处理 c1^3lgPv  
accuracy                                    准确性，精确性 u"%fz8v  
additional audit procedures                      追加审计程序 d !H)voX  
addressee                                         收件人，收信人 ox6rR  
Administration of State-owned Assets  (the～)     国有资产管理局 ,Tx8^|b#F  
administrative laws and regulations                 行政法规 V6k9L*VP  
adverse impact                                 不利影响，负面影响 ka*UyW}  
adverse opinion                                反对意见 l0_V-|x  
advisory group                                  咨询组，顾问组 j;3o9!.s:  
agency fee                                        代理费，代理费用 ,aJrN!fzU  
aggregate                                          总计，合计为…… X] !@xlwF\  
alternation of document and record                 变造文件和记录 u;!Rv E8N  
alternative audit procedures                      替代审计程序，备选审计程序 N9Ml&*%oX{  
amend                                              修改，修订 NO$Nl/XM  
amortisation                                      摊销 RBXoU'.  
analytical capacity                             分析能力  ,&-[$,  
analytical procedures                               分析性程序 -O5m@rwt<  
annual financial statements                        年度会计报表，年度财务报表 OK 6}9Eu9  
appendix                                          附录，附表 G!\xc  
applicable                                         适用的 d(!N$B\[5T  
applicable laws and regulations                 适用的法规 a|NU)mgEI  
application systems                                  应用系统 *pMA V[^  
apply consistently                              一贯地执行，一贯地实施 =N c`hP  
appropriate                                       适当的，合适的； "DpQnhvbB  
征用，挪用 xpM~*Gpm  
appropriate authorization                          适当的授权 S&*pR3,u  
appropriateness of audit evidence                    审计证据的适当性 4pqZ!@45|  
approval                                    批准，核准 H #BgE29  
assertion                                    (会计报表上的)认定；确认 *v+ fkg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <Va>5R_
d<  
asset                                                 资产，财产 }#J}8.  
asset restructuring                             资产重组 zCrcCr  
assignment of duties                                 职责的划分 hd~rC*I  
assistant                                     助理，助理人员 d%hA~E1rR  
associated company                                 联属公司，联营公司 U~m.I  
association                                        联合，结合；协会，社团 F?B= :8,}  
assumption                                       假设，假定 3[0:,^a  
at a given date                                         在某一特定时日 .p`'^$X^  
attestation                                         鉴证，公证 Q)>'fZ)  
attestation service                             鉴证服务 ${wE5^ky  
audit adjustment                                审计调整 bRp[N  
audit areas                                        审计领域 2e"}5b5  
audit conclusion                                审计结论 W=?87PkJu  
audit effectiveness                             审计效果 w. f[
)  
audit efficiency                                  审计效率 R.N*G]K5  
audit engagement letter                      审计业务约定书 `vw.~OBl  
audit evidence                                          审计证据 ,)1e+EnV&  
audit fee                                    审计费 fsd>4t:"\  
audit files                                          审计档案 $}$@)!-  
audit findings                                     审计中发现的事项 Xdt+\}\  
audit implementation stage                        审计实施阶段 }3 }=tN5  
audit mark                                        审计标识 639k& "V  
audit materiality                                 审计重要性 }^7V^W  
audit method                                     审计方法 &u-Bu;G.e  
audit objective                                         审计目标，审计目的 Ysu/7o4  
audit of financial statements                      会计报表审计，财务报表审计 $ *A 3p  
audit opinion                                     审计意见 <Tf;p8#  
audit period                                      被审计期间，被审计年度 qS al~  
audit plan                                          审计计划 OB22P%  
audit planning                                    编制审计计划，制定审计计划，审计计划 L:-lqag!  
audit planning stage                                  审计计划阶段 b`zf&Mn  
audit procedure                                审计程序 Vi WgX.  
audit programme                               审计程序表，具体审计计划 W<"\hQI  
audit report                                       审计报告 ".f:R9-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3G^Ed)JvE  
audit report with a qualified opinion                 有保留意见的审计报告 9 NQq=@  
audit report with an adverse opinion                否定意见的审计报告 9DX3]Z\7X  
audit report with dual dates                      双重日期审计报告 |U $-d^ZJ  
audit reporting stage                                 审计报告阶段 [[Z>(d$8  
audit responsibility                                   审计责任 sfE8b/Z8  
audit results                                      审计结果 hm>*eJNp]  
audit risk                                          审计风险 (N4(r<o;  
audit sampling                                          审计抽样 (+dRD]|T  
audit sampling techniques                         审计抽样方法，审计抽样技术 8 -A7  
audit strategies                                  审计策略 ;4$C$r!t  
audit summary                                         审计总结，审计小结 "6Uj: 9  
audit team                                         审计小组 }3w b*,Sbz  
audit test                                    审计测试 E e>j7k.G.  
audit trail                                          审计轨迹 oE1]vX  
audit work                                        审计工作 o[hP&9>q  
audit working paper                                 审计工作底稿 bq-\'h f<  
audited financial statement                        审计会计报表，已审计财务报表 N1~$ +  
Auditing Guidelines (the～)                      审计规范指南 nX%'o`f  
auditing standards                             审计准则 T0%TeFY  
audit-oriented working paper                          (审计)业务类工作底稿 0z7mre^Q  
authorisation                                     授权 @l GnG  
authorisation of transaction                       交易的授权 Y{RB\} f(  
availability                                         可获得性 E2'e}RQ  
B ue<<Y"NR  
balance                                      余额；差额；平衡 vfJk? (  
balance sheet                                    资产负债表 }c ;um  
bank                                                 银行 [[h) 4H{T  
bank account                                    银行账户，银行户头 X@U1Ri  
bank statement                                 银行对账单 3z92Gy5cr  
barter transaction                              易货交易，以物换物交易 9dtGqXX  
basis of audit                                    审计依据 +|)1_NK  
basis of preparation                                (会计报表的)编制基础 2EwWV0BS  
book of account                               账目，账簿 &\|<3sd(  
borrowing                                         借款，贷款，借债 fMPq  
branch                                              分支，分支机构，分店 cu!bg+,zl  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?^ezEpW  
budget                                              预算 ?0<INS~  
building                                      建筑物；大楼 kDY]>v  
business conditions                                  业务情况，经营情况 IA#*T`  
business licence                               (企业等的)营业执照 +WN>9V0H  
business relation                                业务关系 e
.|RC  
% 3-\3qx*  

呵呵，学下，谢谢分享