[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 X4}Lg2ts  
　　 4?F7%^vr  
审计词汇英汉对照 *O@uF4+!1  
   =#ls<Zo:  
A KgMW  
iPoDesp  
jM DG  
ability to continue as a going concern               持续经营能力 I%fz^:[#<  
acceptability                                     可接受性，可接受程度 2t7Hu)V  
acceptable level of detection risk                     检查风险的可接受水平 |UZhMF4/-L  
acceptance of engagement                       接受委托 .}zpvr8YP  
accepting the engagement for the first time              首次接受委托 K=mW`XXup  
access to asset                                         对资产的接触 yvz2eAXa  
according to                                     根据，依据，依照 fb||q-E  
account balance                                账户余额 !O~5<tA[#1  
account for                                       对……进行会计处理，核算；解释 }n91aE3v  
accounting                                        会计，会计学 D/=  AU  
accounting advisory serve                        会计咨询服务 *K1GX  
accounting firm                                 会计师事务所 "O,TL*$  
accounting information                      会计信息，会计资料 235wl  
accounting period                             会计期间 V`MV_zA2  
accounting policies                                   会计政策 rM?ox  
accounting professional bodies                 会计职业组织，会计职业团体 L_WVTz?`  
accounting records                                   会计记录 crdp`}}  
accounting responsibility                           会计责任 gAWrn^2L5  
accounting service                             会计服务 t
6H9Q>*  
accounting standards                                会计准则 ,/P)c*at5  
Accounting Standards for Business Enterprises       企业会计准则 |2eF~tJqc  
accounting system                             会计系统 &\0V*5tI  
accounting treatment                                会计处理 \x_fP;ma=_  
accuracy                                    准确性，精确性
*l-(tp5  
additional audit procedures                      追加审计程序 0^PI&7A?y  
addressee                                         收件人，收信人 Cyw cJ  
Administration of State-owned Assets  (the～)     国有资产管理局 Ltt+BUJc  
administrative laws and regulations                 行政法规 +o\s |G|l  
adverse impact                                 不利影响，负面影响 N7`<t&T@  
adverse opinion                                反对意见 ORo +=2  
advisory group                                  咨询组，顾问组 @94_'i7\  
agency fee                                        代理费，代理费用 "T_OLeg dK  
aggregate                                          总计，合计为…… CdN,R"V0$@  
alternation of document and record                 变造文件和记录 v9[[T6t/'  
alternative audit procedures                      替代审计程序，备选审计程序 iVKX *kqc  
amend                                              修改，修订 K{)YnY_E;  
amortisation                                      摊销 E'g2<k  
analytical capacity                             分析能力 LFx*_3a  
analytical procedures                               分析性程序 Q*+_%n1 /  
annual financial statements                        年度会计报表，年度财务报表 ;|e6Qc9  
appendix                                          附录，附表  +|w-1&-  
applicable                                         适用的 = yH#I il  
applicable laws and regulations                 适用的法规 _\P9~w `  
application systems                                  应用系统 p2UZqq2  
apply consistently                              一贯地执行，一贯地实施 \5wC&|WEB  
appropriate                                       适当的，合适的； Tmo+I4qoL  
征用，挪用 ir4uy  
appropriate authorization                          适当的授权 D*oJ z3[  
appropriateness of audit evidence                    审计证据的适当性 : Jh  
approval                                    批准，核准 W~1MeAI  
assertion                                    (会计报表上的)认定；确认 tilL7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W1UG\d`2  
asset                                                 资产，财产 {bUd"Tu  
asset restructuring                             资产重组 I oz rZ  
assignment of duties                                 职责的划分 1z\>>N$7B  
assistant                                     助理，助理人员 MO{6B#(<F  
associated company                                 联属公司，联营公司 `2Buf8|a,  
association                                        联合，结合；协会，社团 ?'_Q^O>  
assumption                                       假设，假定 2HNH@K  
at a given date                                         在某一特定时日 dpBG)Xzoyv  
attestation                                         鉴证，公证 A@wRP8<GKj  
attestation service                             鉴证服务  'S f  
audit adjustment                                审计调整 Hset(-=X  
audit areas                                        审计领域 S;"7d  
audit conclusion                                审计结论 o6$Q>g`]  
audit effectiveness                             审计效果 43mV~Oj  
audit efficiency                                  审计效率 &S.zc@rN  
audit engagement letter                      审计业务约定书 E6-alBi%  
audit evidence                                          审计证据 su`]l"[,]  
audit fee                                    审计费 $?OuY*ZeY9  
audit files                                          审计档案 c{Ax{-'R  
audit findings                                     审计中发现的事项 T#1>pED  
audit implementation stage                        审计实施阶段 NC 0H5  
audit mark                                        审计标识 4:=eO!6  
audit materiality                                 审计重要性 P^%.7C  
audit method                                     审计方法 RN?z)9!  
audit objective                                         审计目标，审计目的
.
&ynS  
audit of financial statements                      会计报表审计，财务报表审计 -4JdKO  
audit opinion                                     审计意见 i6[,m*q~2x  
audit period                                      被审计期间，被审计年度 A#mf*]'  
audit plan                                          审计计划 '\:?FQ C  
audit planning                                    编制审计计划，制定审计计划，审计计划 P]Z}% 8^O  
audit planning stage                                  审计计划阶段 #![i {7  
audit procedure                                审计程序 lA39
$oJ  
audit programme                               审计程序表，具体审计计划 #; I8 aMb  
audit report                                       审计报告 %aX<p{EY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7oPBe1P,K+  
audit report with a qualified opinion                 有保留意见的审计报告 n8zh;vuJ  
audit report with an adverse opinion                否定意见的审计报告 ChLU(IPo6  
audit report with dual dates                      双重日期审计报告 Ms*;?qtrR  
audit reporting stage                                 审计报告阶段 46'EZ@#s  
audit responsibility                                   审计责任 }6P]32d  
audit results                                      审计结果 47"ERfP  
audit risk                                          审计风险 $S$%avRX  
audit sampling                                          审计抽样 G!uQ| <(  
audit sampling techniques                         审计抽样方法，审计抽样技术 yZaQ{]"  
audit strategies                                  审计策略 t_YiF%}s&#  
audit summary                                         审计总结，审计小结 L4aT=of-  
audit team                                         审计小组 nMcd(&`N  
audit test                                    审计测试 ZYBNS~Q  
audit trail                                          审计轨迹 t-SG
G{  
audit work                                        审计工作 apUV6h-v  
audit working paper                                 审计工作底稿 5:f}bW*  
audited financial statement                        审计会计报表，已审计财务报表 J4te!,  
Auditing Guidelines (the～)                      审计规范指南 `xkJ.,#Io  
auditing standards                             审计准则 &^thKXEC  
audit-oriented working paper                          (审计)业务类工作底稿 Dj>.)n  
authorisation                                     授权 nX>k}&^L  
authorisation of transaction                       交易的授权 \O?#gW\tR  
availability                                         可获得性 =5_8f  
B ||7r'Q  
balance                                      余额；差额；平衡 B$Jn|J"/6  
balance sheet                                    资产负债表 KhZ'Ic[vw  
bank                                                 银行 K:P gkc  
bank account                                    银行账户，银行户头 VLtb16|  
bank statement                                 银行对账单  c
0Jf  
barter transaction                              易货交易，以物换物交易 >k^=+  
basis of audit                                    审计依据 XH)MBr@Fz  
basis of preparation                                (会计报表的)编制基础 0;OpT0  
book of account                               账目，账簿 bdq o2Z O  
borrowing                                         借款，贷款，借债 XaD}J:Xq  
branch                                              分支，分支机构，分店 G:'-|h  
brought forward                                (账户余额等的)承上年，承上期，承上页 0;e>kz3o  
budget                                              预算 6R@ v>}  
building                                      建筑物；大楼 }?>30+42:  
business conditions                                  业务情况，经营情况 e)\s0#  
business licence                               (企业等的)营业执照 g{l;v  
business relation                                业务关系 yq[C?N &N  
&nj@t>5Bs$  

呵呵，学下，谢谢分享