[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 Pc HFj+:  
　　 26VdRy{[  
审计词汇英汉对照 ~&3"Mi&>`  
   5(7MQuRR  
A ee^_Dh4  
r(T/^<  
ZC*d^n]x.  
ability to continue as a going concern               持续经营能力 73ljW  
acceptability                                     可接受性，可接受程度 )o</gt)  
acceptable level of detection risk                     检查风险的可接受水平 M9g\/]Io;  
acceptance of engagement                       接受委托 cEjdImAzU  
accepting the engagement for the first time              首次接受委托 l1Q+hz5"*U  
access to asset                                         对资产的接触 ]q7 LoH'S  
according to                                     根据，依据，依照 yN<fmi};c  
account balance                                账户余额 ^!F5Cz 48  
account for                                       对……进行会计处理，核算；解释 G?d,$NMo|  
accounting                                        会计，会计学 ^p zxwt  
accounting advisory serve                        会计咨询服务 ?67I|@^  
accounting firm                                 会计师事务所 O)JUY*&I5  
accounting information                      会计信息，会计资料 H8]^f=  
accounting period                             会计期间 9PqgBq   
accounting policies                                   会计政策 ]</4#?_  
accounting professional bodies                 会计职业组织，会计职业团体 tZCe?n]  
accounting records                                   会计记录 hYXZ21(K#  
accounting responsibility                           会计责任 +Z<Q^5w@  
accounting service                             会计服务 ls7A5 <  
accounting standards                                会计准则 L(n/uQ :  
Accounting Standards for Business Enterprises       企业会计准则 ![]I%'s  
accounting system                             会计系统 "5JN
Xo,H  
accounting treatment                                会计处理 :+Q"MIU  
accuracy                                    准确性，精确性 y2$;t'  
additional audit procedures                      追加审计程序 `s>=Sn&UP  
addressee                                         收件人，收信人 mhLRi\[c )  
Administration of State-owned Assets  (the～)     国有资产管理局 .!8X]trEg  
administrative laws and regulations                 行政法规 RL Zf{Q>  
adverse impact                                 不利影响，负面影响 IPR tm!  
adverse opinion                                反对意见 _6UAeZ*M  
advisory group                                  咨询组，顾问组 7(~H77  
agency fee                                        代理费，代理费用 zMYd|2bc  
aggregate                                          总计，合计为…… fTHun?Vn  
alternation of document and record                 变造文件和记录 <h_P+ nz  
alternative audit procedures                      替代审计程序，备选审计程序 -y*_.Ws9  
amend                                              修改，修订 _|  
amortisation                                      摊销 -?B9>6h"  
analytical capacity                             分析能力 @fH&(@  
analytical procedures                               分析性程序 _`Q It>R  
annual financial statements                        年度会计报表，年度财务报表 1:x
nD  
appendix                                          附录，附表 +Sd,l>8\  
applicable                                         适用的 _7#tgZyv  
applicable laws and regulations                 适用的法规 U\Ar*b)/T  
application systems                                  应用系统 #>:(#^Uu  
apply consistently                              一贯地执行，一贯地实施 f3TlJ!!U  
appropriate                                       适当的，合适的； 7ITl3>  
征用，挪用 CC>fm1#i\  
appropriate authorization                          适当的授权 uB<F.!3  
appropriateness of audit evidence                    审计证据的适当性 H : T N  
approval                                    批准，核准 hygnC`|  
assertion                                    (会计报表上的)认定；确认 W8,tl>(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j:e^7
|.
 
asset                                                 资产，财产 & 6t3SZV  
asset restructuring                             资产重组 G?ugMl}  
assignment of duties                                 职责的划分 1U7,X6=~  
assistant                                     助理，助理人员 <m>l-]  
associated company                                 联属公司，联营公司 }
PFt  
association                                        联合，结合；协会，社团 e*P=2*]M  
assumption                                       假设，假定 XW?ybH6  
at a given date                                         在某一特定时日 P*SCHe'  
attestation                                         鉴证，公证 ?cO8'4 bq  
attestation service                             鉴证服务 \+{t4Im  
audit adjustment                                审计调整 t[?a@S~6  
audit areas                                        审计领域 o'eI(@{F=  
audit conclusion                                审计结论 {M@@)27gW  
audit effectiveness                             审计效果 G*(K UG>  
audit efficiency                                  审计效率 =a9etF%B  
audit engagement letter                      审计业务约定书 X7H'Uk9:  
audit evidence                                          审计证据 w<Yv`$-`  
audit fee                                    审计费  W `N}  
audit files                                          审计档案 7<3U?]0  
audit findings                                     审计中发现的事项 _V& !4Zd9:  
audit implementation stage                        审计实施阶段 Q=(@K4  
audit mark                                        审计标识 /bmXDDYH4  
audit materiality                                 审计重要性 oSn! "<x  
audit method                                     审计方法 ;+i'0$;*w  
audit objective                                         审计目标，审计目的 5pM&h~M
 
audit of financial statements                      会计报表审计，财务报表审计 xJ
~ gT  
audit opinion                                     审计意见 ;P;"F21^>  
audit period                                      被审计期间，被审计年度 KZF0rW  
audit plan                                          审计计划 [0&'cu>  
audit planning                                    编制审计计划，制定审计计划，审计计划 2$ |]Vj*Zs  
audit planning stage                                  审计计划阶段 j2}  
audit procedure                                审计程序 zLsb` )!  
audit programme                               审计程序表，具体审计计划 X>Al:?`}N  
audit report                                       审计报告 D0/DI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X
(k{-|9]  
audit report with a qualified opinion                 有保留意见的审计报告 > -y&$1  
audit report with an adverse opinion                否定意见的审计报告 E dn[c
H7  
audit report with dual dates                      双重日期审计报告 V#0 dGP-Z  
audit reporting stage                                 审计报告阶段 8K0X[-hs8  
audit responsibility                                   审计责任 sdJ%S*)5G$  
audit results                                      审计结果 c~}={4M]  
audit risk                                          审计风险 OXHvT/L`  
audit sampling                                          审计抽样 2W^B{ZS;  
audit sampling techniques                         审计抽样方法，审计抽样技术 p}3NJV  
audit strategies                                  审计策略 J7BFk ?=  
audit summary                                         审计总结，审计小结 jt{9e:2%  
audit team                                         审计小组 :)#hrFp  
audit test                                    审计测试 <4bz
/^  
audit trail                                          审计轨迹 qoj^_s6  
audit work                                        审计工作 Kt W6AZJ  
audit working paper                                 审计工作底稿 e-X HN  
audited financial statement                        审计会计报表，已审计财务报表 *Jvxs R'a1  
Auditing Guidelines (the～)                      审计规范指南 %K[daXw6E8  
auditing standards                             审计准则 Al7<s  
audit-oriented working paper                          (审计)业务类工作底稿 0K<x=-cCB
 
authorisation                                     授权 7}be>(  
authorisation of transaction                       交易的授权 'K@-Z]  
availability                                         可获得性 )K~w'TUr  
B nPcS3!7B#  
balance                                      余额；差额；平衡 6HoqEku/Q  
balance sheet                                    资产负债表 /+VIw`E  
bank                                                 银行 ?Z q_9T7  
bank account                                    银行账户，银行户头 iS%  
bank statement                                 银行对账单 q|5Q?t:,r  
barter transaction                              易货交易，以物换物交易 v`JF\"}S  
basis of audit                                    审计依据 *'D=1{WZ!  
basis of preparation                                (会计报表的)编制基础 B?LXI3sQZ  
book of account                               账目，账簿 o+nG3kRD  
borrowing                                         借款，贷款，借债 v:KX9A.  
branch                                              分支，分支机构，分店 LVnHt}  
brought forward                                (账户余额等的)承上年，承上期，承上页 AZ[75>  
budget                                              预算 >':5?\C+-  
building                                      建筑物；大楼 XCDSmZ  
business conditions                                  业务情况，经营情况 E
\0X`QeY  
business licence                               (企业等的)营业执照 }g`Gh|
C  
business relation                                业务关系 ?"6Ov ]  
x?"#gK`3;  

呵呵，学下，谢谢分享