[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 +4IaX1.  
　　 <gvgr4@^yR  
审计词汇英汉对照 04X/(74  
   ~2Mcw`<  
A j=Q ?d]  
p)Ht =~  
C?g*c
  
ability to continue as a going concern               持续经营能力 >"]t4]GVf  
acceptability                                     可接受性，可接受程度 }lx'NY~(W  
acceptable level of detection risk                     检查风险的可接受水平 ZD?LsD3  
acceptance of engagement                       接受委托 >Zm|R|{BE  
accepting the engagement for the first time              首次接受委托 oB
!-JX9  
access to asset                                         对资产的接触 ll"6KI'X  
according to                                     根据，依据，依照 G
XTjK!  
account balance                                账户余额 caTKi8  
account for                                       对……进行会计处理，核算；解释 FSZ :}Q  
accounting                                        会计，会计学 M}" KAa  
accounting advisory serve                        会计咨询服务 q"g4fzCD  
accounting firm                                 会计师事务所 M~saYJio  
accounting information                      会计信息，会计资料 bHs},i6  
accounting period                             会计期间 ]INt9Pvqm  
accounting policies                                   会计政策 !*k'3rKOW  
accounting professional bodies                 会计职业组织，会计职业团体 u69G #  
accounting records                                   会计记录 NQbgk+&wD  
accounting responsibility                           会计责任 R|7_iMIZ  
accounting service                             会计服务 d6e]aO=g  
accounting standards                                会计准则 ueJ_F#y  
Accounting Standards for Business Enterprises       企业会计准则 (Vy`u)gG  
accounting system                             会计系统 _7-P8"m  
accounting treatment                                会计处理 &,=t2_n  
accuracy                                    准确性，精确性 o2riy'~  
additional audit procedures                      追加审计程序 $olITe"$g  
addressee                                         收件人，收信人 7/c9azmC  
Administration of State-owned Assets  (the～)     国有资产管理局 vau#?U".}>  
administrative laws and regulations                 行政法规 YksJ$yH^  
adverse impact                                 不利影响，负面影响 -~=:tn)0  
adverse opinion                                反对意见 ]K>x:vMKH  
advisory group                                  咨询组，顾问组 j2!^iGS}  
agency fee                                        代理费，代理费用 {F$MZ2E  
aggregate                                          总计，合计为…… &G!2T!xx  
alternation of document and record                 变造文件和记录 hjoxx F\
_  
alternative audit procedures                      替代审计程序，备选审计程序 X;p4/ *U  
amend                                              修改，修订 HN L;s5gq  
amortisation                                      摊销 naW!Mg a  
analytical capacity                             分析能力 .
Aa(  
analytical procedures                               分析性程序 fK9wr@1  
annual financial statements                        年度会计报表，年度财务报表 
( |Xc_nC  
appendix                                          附录，附表 G2_l}q~  
applicable                                         适用的 @I0[B<,:G  
applicable laws and regulations                 适用的法规 P*8DM3':  
application systems                                  应用系统 F,$ypGr  
apply consistently                              一贯地执行，一贯地实施 ~]lVixr9  
appropriate                                       适当的，合适的； 7{DSLKt
N  
征用，挪用 vEb_z[gd  
appropriate authorization                          适当的授权 f5|Ew&1EP  
appropriateness of audit evidence                    审计证据的适当性 \}})U#   
approval                                    批准，核准 Ru^j~Cj5  
assertion                                    (会计报表上的)认定；确认 8G p%Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ePwoza  
asset                                                 资产，财产 L+$9 ,<'
[  
asset restructuring                             资产重组 VZ$FTM^b8  
assignment of duties                                 职责的划分 J*'#! xIa  
assistant                                     助理，助理人员 d"4J)+q  
associated company                                 联属公司，联营公司 j.y
8H  
association                                        联合，结合；协会，社团 "':u#UdS  
assumption                                       假设，假定 b!-F!Lq/+0  
at a given date                                         在某一特定时日 w 7 j hS  
attestation                                         鉴证，公证 d+:pZ  
attestation service                             鉴证服务 3eS *U`_  
audit adjustment                                审计调整 xs3t~o3y  
audit areas                                        审计领域 Lr`G. e  
audit conclusion                                审计结论 Sg}]5Mn`  
audit effectiveness                             审计效果 OBmmOswg~  
audit efficiency                                  审计效率 j; )-K 3Ia  
audit engagement letter                      审计业务约定书 z> ./lu\  
audit evidence                                          审计证据 3XomnL{  
audit fee                                    审计费 (
GJW3  
audit files                                          审计档案 ^ s@'nKc  
audit findings                                     审计中发现的事项 C'jE'B5b  
audit implementation stage                        审计实施阶段 1K'.QRZMb9  
audit mark                                        审计标识 ~$3X>?Q  
audit materiality                                 审计重要性 N=P+b%%:Z  
audit method                                     审计方法 C~aNOe WR  
audit objective                                         审计目标，审计目的 A#B6]j)  
audit of financial statements                      会计报表审计，财务报表审计 D%k]D/  
audit opinion                                     审计意见 jI9Kn41  
audit period                                      被审计期间，被审计年度 c|^#v8x^/  
audit plan                                          审计计划 $x%
VUms  
audit planning                                    编制审计计划，制定审计计划，审计计划 !@[@xdV  
audit planning stage                                  审计计划阶段 ROB/#Td  
audit procedure                                审计程序 89{@2TXR
 
audit programme                               审计程序表，具体审计计划 a\m@I_r.N  
audit report                                       审计报告 ;/phZ$l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `CXAE0Fx  
audit report with a qualified opinion                 有保留意见的审计报告 /_G^d1T1?L  
audit report with an adverse opinion                否定意见的审计报告 *q.qO )X}3  
audit report with dual dates                      双重日期审计报告 ^Q$U.sN?R  
audit reporting stage                                 审计报告阶段 m!-,K8  
audit responsibility                                   审计责任 )cX6o[oia  
audit results                                      审计结果 qc-4;m o  
audit risk                                          审计风险 'cx&:s  
audit sampling                                          审计抽样 'YcoF;&[C  
audit sampling techniques                         审计抽样方法，审计抽样技术 $' 2yPoR  
audit strategies                                  审计策略 pK~K>8\  
audit summary                                         审计总结，审计小结 9e|]H+y  
audit team                                         审计小组 U0kEhMIIf  
audit test                                    审计测试 J0vCi}L  
audit trail                                          审计轨迹 1Gojuey  
audit work                                        审计工作 ]7`)|PJ  
audit working paper                                 审计工作底稿 s
-He  
audited financial statement                        审计会计报表，已审计财务报表 1$g]&'  
Auditing Guidelines (the～)                      审计规范指南 ,!RbFME&H  
auditing standards                             审计准则 )Ekp <2B:0  
audit-oriented working paper                          (审计)业务类工作底稿 <"" fJ`7  
authorisation                                     授权 HjO-6F#s  
authorisation of transaction                       交易的授权 StP7t  
availability                                         可获得性 _bO4s#yI  
B xN +j]LC  
balance                                      余额；差额；平衡 )`ZTu -|  
balance sheet                                    资产负债表 ;*Cu >f7  
bank                                                 银行 q{W@J0U  
bank account                                    银行账户，银行户头 k-b0Eogp]  
bank statement                                 银行对账单
XY;cz  
barter transaction                              易货交易，以物换物交易 |oSx*Gh  
basis of audit                                    审计依据 j<LDJi>O  
basis of preparation                                (会计报表的)编制基础 d|9B3I*I  
book of account                               账目，账簿 y:N QLL>  
borrowing                                         借款，贷款，借债 9cu0$P`}5  
branch                                              分支，分支机构，分店 JPX5Jm()  
brought forward                                (账户余额等的)承上年，承上期，承上页 CR-6}T  
budget                                              预算 #*[G,s#t^  
building                                      建筑物；大楼 fr1/9E;  
business conditions                                  业务情况，经营情况 K0i[D"
 
business licence                               (企业等的)营业执照 |X6]#&g7  
business relation                                业务关系 8yH*  
vElVw. P  

呵呵，学下，谢谢分享