[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 \-?@ &' :  
　　 ~20O&2  
审计词汇英汉对照 sZ!/uN!6  
   jK{)gO  
A oMj;9,WK'  
(IY=x{b  
M! e$h?vB  
ability to continue as a going concern               持续经营能力 GukS=rC9  
acceptability                                     可接受性，可接受程度 p+F{iMC  
acceptable level of detection risk                     检查风险的可接受水平 yA/
b7x-c  
acceptance of engagement                       接受委托 H[a1n' "<:  
accepting the engagement for the first time              首次接受委托 LmKG6>Q1#1  
access to asset                                         对资产的接触 mz~aSbb|  
according to                                     根据，依据，依照 vQ/&iAyut  
account balance                                账户余额 0rtP :Nj$  
account for                                       对……进行会计处理，核算；解释 $O/@bh1@p  
accounting                                        会计，会计学 ' N@1+v=  
accounting advisory serve                        会计咨询服务 i"{ \ >  
accounting firm                                 会计师事务所 P;#}@/E  
accounting information                      会计信息，会计资料 ]^63n/Twj  
accounting period                             会计期间 *Q@ %<R  
accounting policies                                   会计政策 }LaRa.3  
accounting professional bodies                 会计职业组织，会计职业团体 h* to%N  
accounting records                                   会计记录 z&6TdwhV  
accounting responsibility                           会计责任 O#e'.n!rI  
accounting service                             会计服务 k>8,/ AZd  
accounting standards                                会计准则 1qw*mV;W)_  
Accounting Standards for Business Enterprises       企业会计准则 b@yGa%Gz@  
accounting system                             会计系统 MU; L 7^  
accounting treatment                                会计处理 V*m@Rs!)2  
accuracy                                    准确性，精确性 0pSqk/  
additional audit procedures                      追加审计程序 $ 'B0ZL  
addressee                                         收件人，收信人 KKz{a{ePY%  
Administration of State-owned Assets  (the～)     国有资产管理局 Kug_0+gI  
administrative laws and regulations                 行政法规 .5',w"R  
adverse impact                                 不利影响，负面影响 g?'4G$M  
adverse opinion                                反对意见 lJfn3  
advisory group                                  咨询组，顾问组 [_&\wHX  
agency fee                                        代理费，代理费用 Q)7iu  
aggregate                                          总计，合计为……  vj+x
(  
alternation of document and record                 变造文件和记录 5s >UM@})  
alternative audit procedures                      替代审计程序，备选审计程序 ^b{w\HZ  
amend                                              修改，修订 , 8NY<sFh  
amortisation                                      摊销
P+m{hn~%  
analytical capacity                             分析能力 MVGznf?  
analytical procedures                               分析性程序 Wb_'X |"u  
annual financial statements                        年度会计报表，年度财务报表 wz-#kH5?  
appendix                                          附录，附表 ,<[Q/:}[  
applicable                                         适用的 +[MzF EE[  
applicable laws and regulations                 适用的法规 /mb?C/CI  
application systems                                  应用系统 c&1:H1#  
apply consistently                              一贯地执行，一贯地实施 p?mQ\O8F  
appropriate                                       适当的，合适的； a)+;<GZ~  
征用，挪用 Q)\~=/Lb  
appropriate authorization                          适当的授权 C0xjM0  
appropriateness of audit evidence                    审计证据的适当性 DA5kox&cU  
approval                                    批准，核准 9Ytf7NpR  
assertion                                    (会计报表上的)认定；确认 ~Bll\3-=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  [>IAS>  
asset                                                 资产，财产 ?h;Zdv>`xz  
asset restructuring                             资产重组 f\W1u#;u)  
assignment of duties                                 职责的划分 fh0a "#L{  
assistant                                     助理，助理人员 *(%]|z}]m  
associated company                                 联属公司，联营公司 vjy59m  
association                                        联合，结合；协会，社团 d]JiJgfa%  
assumption                                       假设，假定 jt?937{  
at a given date                                         在某一特定时日 J1waiOh  
attestation                                         鉴证，公证 [xF(t @p  
attestation service                             鉴证服务 xwZcO  
audit adjustment                                审计调整  vO85h  
audit areas                                        审计领域 `u%`Nj  
audit conclusion                                审计结论 [ 7W@/qqv  
audit effectiveness                             审计效果 cxBu2(Y  
audit efficiency                                  审计效率 qSRE)C=)  
audit engagement letter                      审计业务约定书 !TJCQ[Aa}  
audit evidence                                          审计证据 ZGUhje!  
audit fee                                    审计费 /bE=]nM  
audit files                                          审计档案 <,%qt_ !  
audit findings                                     审计中发现的事项 WD=#. $z$  
audit implementation stage                        审计实施阶段 "r6DZi(^K  
audit mark                                        审计标识 Bn83W4M  
audit materiality                                 审计重要性 |IbCN  
audit method                                     审计方法 K&zp2V  
audit objective                                         审计目标，审计目的 l.ri]e  
audit of financial statements                      会计报表审计，财务报表审计 1epj/bB&  
audit opinion                                     审计意见 xn49[T  
audit period                                      被审计期间，被审计年度 F;5S2:a@Z  
audit plan                                          审计计划 sb"etc`w%-  
audit planning                                    编制审计计划，制定审计计划，审计计划 kY8aK8M  
audit planning stage                                  审计计划阶段 VTOZ#*f  
audit procedure                                审计程序 0ZY.~b'eu  
audit programme                               审计程序表，具体审计计划 f%Y'7~9bA  
audit report                                       审计报告 5&WYL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ww9%6 #it  
audit report with a qualified opinion                 有保留意见的审计报告 KTV~g@Jf  
audit report with an adverse opinion                否定意见的审计报告 EV}c,*);y  
audit report with dual dates                      双重日期审计报告 :J|t! `  
audit reporting stage                                 审计报告阶段 =-XI)JV#  
audit responsibility                                   审计责任 Uq0GbLjv"  
audit results                                      审计结果  `Pa)H  
audit risk                                          审计风险 ^l}Esz`-M  
audit sampling                                          审计抽样 7B@[`>5?%L  
audit sampling techniques                         审计抽样方法，审计抽样技术 GCn^+`.h1t  
audit strategies                                  审计策略 Z5lE*z  
audit summary                                         审计总结，审计小结 xh$1Rwa  
audit team                                         审计小组 C -Q]f
 
audit test                                    审计测试 }bQqln)#  
audit trail                                          审计轨迹 W ,<P])  
audit work                                        审计工作 BU-m\Kf)  
audit working paper                                 审计工作底稿 s8,N9o[.~P  
audited financial statement                        审计会计报表，已审计财务报表 fAHK<G4  
Auditing Guidelines (the～)                      审计规范指南 kPt9(E]  
auditing standards                             审计准则 a2l\B~n  
audit-oriented working paper                          (审计)业务类工作底稿 r;gtfX*  
authorisation                                     授权 95Q{d'&  
authorisation of transaction                       交易的授权 g`6_Ao8  
availability                                         可获得性 !&f(Xs  
B II!Nr{A  
balance                                      余额；差额；平衡 =.q Zgcg  
balance sheet                                    资产负债表 A^/$|@  
bank                                                 银行 f9A^0A?
c  
bank account                                    银行账户，银行户头 Y7Q IFY's~  
bank statement                                 银行对账单 [ugBVnma  
barter transaction                              易货交易，以物换物交易 rQ0V3x1"Qx  
basis of audit                                    审计依据 +}IOTw"O`  
basis of preparation                                (会计报表的)编制基础 ,L iX  
book of account                               账目，账簿 Ep/kb-~-  
borrowing                                         借款，贷款，借债 uWs5+  
branch                                              分支，分支机构，分店 nJ!`^X5I  
brought forward                                (账户余额等的)承上年，承上期，承上页 ich\`j[i  
budget                                              预算 ?nWK s  
building                                      建筑物；大楼 h{s- e.  
business conditions                                  业务情况，经营情况 }O+F#/6  
business licence                               (企业等的)营业执照 +9S_H(  
business relation                                业务关系 O gQE1{C  
SDY!!.  

呵呵，学下，谢谢分享