[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 b%=1"&JI:  
　　 @uQ%o%Ru6  
审计词汇英汉对照 &z./4X  
   +#|'|}j  
A on ]\J  
&Tf=~6  
B=Xnv*e  
ability to continue as a going concern               持续经营能力 |M[v493\  
acceptability                                     可接受性，可接受程度 ;e&hM\p  
acceptable level of detection risk                     检查风险的可接受水平 e7Yb=/F  
acceptance of engagement                       接受委托 ph Wc8[Q  
accepting the engagement for the first time              首次接受委托 wk-Mu\  
access to asset                                         对资产的接触 &@mvw=d  
according to                                     根据，依据，依照 #]?,gwvTf  
account balance                                账户余额 F7k4C2r  
account for                                       对……进行会计处理，核算；解释 SlH7-"Ag  
accounting                                        会计，会计学 ~*66 3pA  
accounting advisory serve                        会计咨询服务 @qg0u#k5  
accounting firm                                 会计师事务所 [{6&.v  
accounting information                      会计信息，会计资料 + W V@o'  
accounting period                             会计期间 0!3!?E <  
accounting policies                                   会计政策 wo,""=l  
accounting professional bodies                 会计职业组织，会计职业团体 [VfLv.8 w  
accounting records                                   会计记录 I T*fjUY&  
accounting responsibility                           会计责任 2jI4V;H8g  
accounting service                             会计服务 :d!i[W*  
accounting standards                                会计准则 jD&}}:Dj  
Accounting Standards for Business Enterprises       企业会计准则 [+%p!T  
accounting system                             会计系统 1G e)p4  
accounting treatment                                会计处理 <[ g$N4  
accuracy                                    准确性，精确性 +=n x|:no  
additional audit procedures                      追加审计程序 UQC'(>.}  
addressee                                         收件人，收信人 "wc`fg"3  
Administration of State-owned Assets  (the～)     国有资产管理局 J8qu]{0I"  
administrative laws and regulations                 行政法规 [8V(N2  
adverse impact                                 不利影响，负面影响 Q1N,^ 71  
adverse opinion                                反对意见 w]]x[D]L  
advisory group                                  咨询组，顾问组 $5q{vy  
agency fee                                        代理费，代理费用 B`RW-14g  
aggregate                                          总计，合计为…… ^L*VW gi9  
alternation of document and record                 变造文件和记录 &lXx0"-$  
alternative audit procedures                      替代审计程序，备选审计程序 hEdo,gF*  
amend                                              修改，修订 B}TInI%H  
amortisation                                      摊销 !5g)3St  
analytical capacity                             分析能力 \K4CbZ,.  
analytical procedures                               分析性程序 h=p-0 Mx .  
annual financial statements                        年度会计报表，年度财务报表 L!G9O]WB  
appendix                                          附录，附表 D7Rbho<  
applicable                                         适用的 2i4Dal  
applicable laws and regulations                 适用的法规 ,b2O^tJF#  
application systems                                  应用系统 oKMg7 3*  
apply consistently                              一贯地执行，一贯地实施 yK @X^jf  
appropriate                                       适当的，合适的； @=aq&gb  
征用，挪用 37ri b  
appropriate authorization                          适当的授权 d-A%ZAkE]  
appropriateness of audit evidence                    审计证据的适当性 i?P]}JENM  
approval                                    批准，核准 { V=:O  
assertion                                    (会计报表上的)认定；确认 ?j^?@%f0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gZ79u  
asset                                                 资产，财产 K|Ij71  
asset restructuring                             资产重组 eAenkUBz6,  
assignment of duties                                 职责的划分 ]0/~6f  
assistant                                     助理，助理人员 ];wohW%  
associated company                                 联属公司，联营公司 N2S!.H!Wz  
association                                        联合，结合；协会，社团 RmCn&-i  
assumption                                       假设，假定 sDh6 Uk  
at a given date                                         在某一特定时日 J^<j=a|D  
attestation                                         鉴证，公证 *YEIG#`  
attestation service                             鉴证服务 #h5Hi9LKf  
audit adjustment                                审计调整 .DV#-tUh  
audit areas                                        审计领域 K{[Fa,]'  
audit conclusion                                审计结论 j:vD9sdQ  
audit effectiveness                             审计效果 ^5zS2nm  
audit efficiency                                  审计效率 JzS^9)&  
audit engagement letter                      审计业务约定书 sN[@mAoH  
audit evidence                                          审计证据 |L~gNC
  
audit fee                                    审计费 wtg
O;w  
audit files                                          审计档案 `[W)6OUCx}  
audit findings                                     审计中发现的事项 &55uT;7] a  
audit implementation stage                        审计实施阶段 *FG4!~<e  
audit mark                                        审计标识  }@Ll!
,  
audit materiality                                 审计重要性 BYA=M*f  
audit method                                     审计方法 =tvm=  
audit objective                                         审计目标，审计目的 2Dwt4V  
audit of financial statements                      会计报表审计，财务报表审计 (WU~e!}  
audit opinion                                     审计意见 {(zL"g46  
audit period                                      被审计期间，被审计年度 ` A}{ I}xq  
audit plan                                          审计计划 d+$[EDix  
audit planning                                    编制审计计划，制定审计计划，审计计划 6I6ZVSxb  
audit planning stage                                  审计计划阶段 ?eg@ 7n  
audit procedure                                审计程序 S+\Mt+o  
audit programme                               审计程序表，具体审计计划 CBgFB-!qpe  
audit report                                       审计报告 #@OKp,LJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y^Xxa'y  
audit report with a qualified opinion                 有保留意见的审计报告 f"}14V  
audit report with an adverse opinion                否定意见的审计报告 14)kKWG  
audit report with dual dates                      双重日期审计报告 m`4j|5  
audit reporting stage                                 审计报告阶段 d ;Gm{g#  
audit responsibility                                   审计责任 66y,{t
  
audit results                                      审计结果 =<tJAoVV  
audit risk                                          审计风险 0aq-drl5\  
audit sampling                                          审计抽样 mm9S#Ya  
audit sampling techniques                         审计抽样方法，审计抽样技术 dT-O8  
audit strategies                                  审计策略 6T'43h. :  
audit summary                                         审计总结，审计小结 Jut'x A2Dr  
audit team                                         审计小组 E4fvYV_ra  
audit test                                    审计测试 oz5lt4  
audit trail                                          审计轨迹 U=*q;$L#  
audit work                                        审计工作
98%a)s)(a  
audit working paper                                 审计工作底稿 hE3jb.s( >  
audited financial statement                        审计会计报表，已审计财务报表 1oVDOo  
Auditing Guidelines (the～)                      审计规范指南 &^Q ~G>A  
auditing standards                             审计准则 W SeRV?+T  
audit-oriented working paper                          (审计)业务类工作底稿 9$w)_RX9W  
authorisation                                     授权 -T="Ml&  
authorisation of transaction                       交易的授权 5<'Jd3N{&  
availability                                         可获得性 74!JPOpQH  
B Y(;[
L`"  
balance                                      余额；差额；平衡 %Z
i,nHg8  
balance sheet                                    资产负债表 Q?'W >^*J  
bank                                                 银行 Mh@ylp+q  
bank account                                    银行账户，银行户头 <zWQ[^  
bank statement                                 银行对账单 Z-r0 D  
barter transaction                              易货交易，以物换物交易 '{_t
DboY  
basis of audit                                    审计依据 BqJ
rL/(  
basis of preparation                                (会计报表的)编制基础 9"v
ox  
book of account                               账目，账簿 UgBY ){<  
borrowing                                         借款，贷款，借债 er}'}n`@q  
branch                                              分支，分支机构，分店 FH@e:-*=  
brought forward                                (账户余额等的)承上年，承上期，承上页 l~>rpG  
budget                                              预算 J+Y|# U  
building                                      建筑物；大楼 63\>MQcLy  
business conditions                                  业务情况，经营情况 Y-9j2.{  
business licence                               (企业等的)营业执照 )9P  
business relation                                业务关系 9# ay(g  
%-zH]"Q$  

呵呵，学下，谢谢分享