[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 aMI\gCB/  
　　 unn2MP'  
审计词汇英汉对照 H~y 7o_tg  
   OJ0Dw*K<  
A $w!; ~s  
*tkbC2D  

}H2<w-,+  
ability to continue as a going concern               持续经营能力 doM}vh)6  
acceptability                                     可接受性，可接受程度 QJ1_LJ4)a  
acceptable level of detection risk                     检查风险的可接受水平 E{_$C!.  
acceptance of engagement                       接受委托 =73""ry  
accepting the engagement for the first time              首次接受委托 9*wS}A&Jh  
access to asset                                         对资产的接触 ^D`ARH  
according to                                     根据，依据，依照 l'h[wwEXm{  
account balance                                账户余额 0NKo)HT  
account for                                       对……进行会计处理，核算；解释 g_{hB5N](7  
accounting                                        会计，会计学 V0yQ  
accounting advisory serve                        会计咨询服务 ,jVj9m  
accounting firm                                 会计师事务所 aDr46TB`J  
accounting information                      会计信息，会计资料 jn[%@zD}  
accounting period                             会计期间 [;O 6)W  
accounting policies                                   会计政策 +o&&5&H R  
accounting professional bodies                 会计职业组织，会计职业团体 n$>E'oG2t  
accounting records                                   会计记录 O%:EPdoU  
accounting responsibility                           会计责任 gHCk;dmq81  
accounting service                             会计服务 TK"!z(p  
accounting standards                                会计准则 @#sBom+K`  
Accounting Standards for Business Enterprises       企业会计准则 0>PO4WFVJ  
accounting system                             会计系统 (W.euQy  
accounting treatment                                会计处理 Mx& P^#B3  
accuracy                                    准确性，精确性 %*4
Gx +b  
additional audit procedures                      追加审计程序 tTa" JXG  
addressee                                         收件人，收信人 L_$M9G|5n  
Administration of State-owned Assets  (the～)     国有资产管理局 G}.t!"  
administrative laws and regulations                 行政法规 doJ\7c5uU  
adverse impact                                 不利影响，负面影响 ;Kb]v\C:  
adverse opinion                                反对意见 %\xwu(|kN  
advisory group                                  咨询组，顾问组 ZT@a2:&  
agency fee                                        代理费，代理费用 :m|
%=@]`  
aggregate                                          总计，合计为…… OW$? 6  
alternation of document and record                 变造文件和记录 iM'{,~8R5  
alternative audit procedures                      替代审计程序，备选审计程序 <cTusC<  
amend                                              修改，修订 xxnMvL;
 
amortisation                                      摊销 ~i&Lc7Xl  
analytical capacity                             分析能力 :

{pJ  
analytical procedures                               分析性程序 _VIVZ2mU=  
annual financial statements                        年度会计报表，年度财务报表 /*B^@G|]'  
appendix                                          附录，附表 xv! QO  
applicable                                         适用的 xHN"7j}h  
applicable laws and regulations                 适用的法规 G[U'-a}I  
application systems                                  应用系统 dL9QYIfP  
apply consistently                              一贯地执行，一贯地实施 gwFHp.mE  
appropriate                                       适当的，合适的； Q<]~>cd^  
征用，挪用 Y)%CxaO`  
appropriate authorization                          适当的授权 nr/^HjMV  
appropriateness of audit evidence                    审计证据的适当性 71GLqn?  
approval                                    批准，核准 u#tLY/KA  
assertion                                    (会计报表上的)认定；确认 e<|'   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v6{qKpU#  
asset                                                 资产，财产 z1oikg:?4  
asset restructuring                             资产重组 "WKE%f  
assignment of duties                                 职责的划分 UYu 54`'kg  
assistant                                     助理，助理人员 E3N4(V\*  
associated company                                 联属公司，联营公司 4v#3UG  
association                                        联合，结合；协会，社团 UH8)r  
assumption                                       假设，假定 ,nMc. G3  
at a given date                                         在某一特定时日 ^FLuhLS\*  
attestation                                         鉴证，公证 A]nDI:pO|  
attestation service                             鉴证服务 WZ"g:Khw  
audit adjustment                                审计调整 Q7PqN1jTE  
audit areas                                        审计领域 M5OH-'  
audit conclusion                                审计结论 oh{!u!L`]  
audit effectiveness                             审计效果 V%~u8b  
audit efficiency                                  审计效率 XK:KW
qW  
audit engagement letter                      审计业务约定书 Jt4T)c9  
audit evidence                                          审计证据 N"~P` H![x  
audit fee                                    审计费 ],%}}UN  
audit files                                          审计档案 HaeF`gI^Ee  
audit findings                                     审计中发现的事项 3mWd?!+m=  
audit implementation stage                        审计实施阶段 ?k4O)?28  
audit mark                                        审计标识 Gq5)>'D?  
audit materiality                                 审计重要性 eW*nRha  
audit method                                     审计方法 GXaCH))TO  
audit objective                                         审计目标，审计目的 9\W~5J<7  
audit of financial statements                      会计报表审计，财务报表审计 ZgO7W]Z4  
audit opinion                                     审计意见 *(&,&$1K  
audit period                                      被审计期间，被审计年度 wL 5p0Xl  
audit plan                                          审计计划 IXp P.d  
audit planning                                    编制审计计划，制定审计计划，审计计划 VHsNz WI  
audit planning stage                                  审计计划阶段 8xU
mg&  
audit procedure                                审计程序 :xd&V%u`  
audit programme                               审计程序表，具体审计计划 [.P~-6~  
audit report                                       审计报告 }#@P
+T:b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _:om(gL  
audit report with a qualified opinion                 有保留意见的审计报告 F'ZLN]"{  
audit report with an adverse opinion                否定意见的审计报告 5v8&C2Jy@  
audit report with dual dates                      双重日期审计报告 9s)YPlDz  
audit reporting stage                                 审计报告阶段 k}-%NkQ 9O  
audit responsibility                                   审计责任 qv3L@"Ub  
audit results                                      审计结果 )_EQU8D4ug  
audit risk                                          审计风险 ->vfQwBFd  
audit sampling                                          审计抽样 &..![,)w^!  
audit sampling techniques                         审计抽样方法，审计抽样技术 hD\C[C,  
audit strategies                                  审计策略 ,<zZKR_  
audit summary                                         审计总结，审计小结 r2QC$V:0  
audit team                                         审计小组 z'r.LBnh  
audit test                                    审计测试 ^sH1YE}0  
audit trail                                          审计轨迹 ihH!"HH+  
audit work                                        审计工作 GMOv$Tn-_L  
audit working paper                                 审计工作底稿 
]\P  
audited financial statement                        审计会计报表，已审计财务报表 [AR$Sw60  
Auditing Guidelines (the～)                      审计规范指南 ?AY596  
auditing standards                             审计准则 $y=sT({VVe  
audit-oriented working paper                          (审计)业务类工作底稿 M:?eK [h  
authorisation                                     授权 `(.ue8T  
authorisation of transaction                       交易的授权 s @o"V >t  
availability                                         可获得性 L.!:nu]
rV  
B Fw:s3ON9}  
balance                                      余额；差额；平衡 ' 7>}I{Lq  
balance sheet                                    资产负债表
~C=`yj  
bank                                                 银行 c#9 zw[y-L  
bank account                                    银行账户，银行户头 4E3HY
Z  
bank statement                                 银行对账单 #eE:hiu<v  
barter transaction                              易货交易，以物换物交易 I?-9%4 8iM  
basis of audit                                    审计依据 0y'34}  
basis of preparation                                (会计报表的)编制基础 txr!3-Ne'!  
book of account                               账目，账簿 c<JJuG  
borrowing                                         借款，贷款，借债 aqs']  
branch                                              分支，分支机构，分店 ZH:#~Zyj  
brought forward                                (账户余额等的)承上年，承上期，承上页 OY~5o&Oa  
budget                                              预算 7+T\  
building                                      建筑物；大楼 iO#H_&L.p  
business conditions                                  业务情况，经营情况 h.'h L  
business licence                               (企业等的)营业执照 1aYO:ZPy  
business relation                                业务关系 ;?inf`t  
]2zx}D4f  

呵呵，学下，谢谢分享