[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 7?s>u937  
　　 ljmHX2p  
审计词汇英汉对照 o\[nGf C&  
   4+:u2&I  
A i.&16AY  
]A[~2]  
enM 3  
ability to continue as a going concern               持续经营能力 J(60eTwQ  
acceptability                                     可接受性，可接受程度 P6rL;_~e  
acceptable level of detection risk                     检查风险的可接受水平 tnntHQ&b  
acceptance of engagement                       接受委托 }e)l
tp|  
accepting the engagement for the first time              首次接受委托 /qG?(3  
access to asset                                         对资产的接触 F{Hy@7  
according to                                     根据，依据，依照 z)Gr`SA <  
account balance                                账户余额 ;d:7\  
account for                                       对……进行会计处理，核算；解释 #a|5A:g%  
accounting                                        会计，会计学 s!Vtwp9  
accounting advisory serve                        会计咨询服务 LBR_Q0EP  
accounting firm                                 会计师事务所 o? =u#=  
accounting information                      会计信息，会计资料 V qf}(3K0  
accounting period                             会计期间 M Cz3RZK  
accounting policies                                   会计政策 FMiY
Z1^r  
accounting professional bodies                 会计职业组织，会计职业团体 FS[CUoA  
accounting records                                   会计记录 gnt[l0m  
accounting responsibility                           会计责任 xgVt0=q  
accounting service                             会计服务 4"@yGXUb  
accounting standards                                会计准则 GS@ wG  
Accounting Standards for Business Enterprises       企业会计准则
0vEa]ljS  
accounting system                             会计系统 ;F5
%X\t-  
accounting treatment                                会计处理 Sw~<W%! ?  
accuracy                                    准确性，精确性 m6}"g[nN  
additional audit procedures                      追加审计程序 p/:L;5F  
addressee                                         收件人，收信人 m`t7-kiZ  
Administration of State-owned Assets  (the～)     国有资产管理局 F7d f  
administrative laws and regulations                 行政法规 -.y3:^){^  
adverse impact                                 不利影响，负面影响 $!t!=  
adverse opinion                                反对意见 F6Ixu_s  
advisory group                                  咨询组，顾问组 'tc$#f^:  
agency fee                                        代理费，代理费用 O<5bsKw'r  
aggregate                                          总计，合计为…… )xU70:X  
alternation of document and record                 变造文件和记录 (1R,  
alternative audit procedures                      替代审计程序，备选审计程序 >r3Wo%F'  
amend                                              修改，修订 _IGQ<U< z  
amortisation                                      摊销
`YJ`? p  
analytical capacity                             分析能力 . 2WZ b_B  
analytical procedures                               分析性程序 'ga@=;Wj  
annual financial statements                        年度会计报表，年度财务报表 Vs(;al'  
appendix                                          附录，附表 #t\Oq
9}^  
applicable                                         适用的 zuOIos  
applicable laws and regulations                 适用的法规 qe0@tKim  
application systems                                  应用系统 |Ia46Y S  
apply consistently                              一贯地执行，一贯地实施 n*V^Qf  
appropriate                                       适当的，合适的； 8K$:9+OY  
征用，挪用 +] uY  
appropriate authorization                          适当的授权 w% M0Mu  
appropriateness of audit evidence                    审计证据的适当性 /[mCK3_  
approval                                    批准，核准 (jXgJ " m  
assertion                                    (会计报表上的)认定；确认 /bVI'fT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Jyn>:Yq
(  
asset                                                 资产，财产 7G xNI  
asset restructuring                             资产重组 ][9M_ .  
assignment of duties                                 职责的划分 I".r`$XZ  
assistant                                     助理，助理人员 tG6 o^  
associated company                                 联属公司，联营公司 dW91nTQ:  
association                                        联合，结合；协会，社团 6w54+n  
assumption                                       假设，假定 5s0H4?S  
at a given date                                         在某一特定时日 jtA Yp3M-$  
attestation                                         鉴证，公证 15
870xS  
attestation service                             鉴证服务 FT=w`NE,+  
audit adjustment                                审计调整 -y~JNDS1]  
audit areas                                        审计领域 ,ihTEw,t(  
audit conclusion                                审计结论 0tA+11Iu  
audit effectiveness                             审计效果 7oUYRqd  
audit efficiency                                  审计效率 }/6jom9U?  
audit engagement letter                      审计业务约定书 |_-FQ~Hf F  
audit evidence                                          审计证据 UO</4WJ  
audit fee                                    审计费 U*zjEY:A  
audit files                                          审计档案 r"xo9&|  
audit findings                                     审计中发现的事项 \KG{ 11  
audit implementation stage                        审计实施阶段 Qf"gH<vT  
audit mark                                        审计标识 YoXXelO&  
audit materiality                                 审计重要性  ]3%Z  
audit method                                     审计方法 >kd2GZe^_J  
audit objective                                         审计目标，审计目的 6$IAm#  
audit of financial statements                      会计报表审计，财务报表审计 mI l_ [  
audit opinion                                     审计意见 C!:\H<gI  
audit period                                      被审计期间，被审计年度 e-Eoe_k  
audit plan                                          审计计划 o zv><e#  
audit planning                                    编制审计计划，制定审计计划，审计计划 d6_ CsqV  
audit planning stage                                  审计计划阶段 sb;81?|  
audit procedure                                审计程序 kfn5y#6NZ  
audit programme                               审计程序表，具体审计计划 2/I^:*e  
audit report                                       审计报告 R#gip  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G|.>p<q  
audit report with a qualified opinion                 有保留意见的审计报告 cU+/I>V  
audit report with an adverse opinion                否定意见的审计报告 ?QZ\KY  
audit report with dual dates                      双重日期审计报告 ;]| Z8#s
 
audit reporting stage                                 审计报告阶段 kz+P?mopm  
audit responsibility                                   审计责任 ,1od]]>(O  
audit results                                      审计结果
4e9mN~  
audit risk                                          审计风险 H!,#Z7s  
audit sampling                                          审计抽样
!\CoJ.5=  
audit sampling techniques                         审计抽样方法，审计抽样技术 `_<K#AGAi  
audit strategies                                  审计策略 d!8`}L:=M  
audit summary                                         审计总结，审计小结 m7fmQUk  
audit team                                         审计小组 5`0tG;  
audit test                                    审计测试 3:!+B=woR  
audit trail                                          审计轨迹 
D guAeK  
audit work                                        审计工作 + 6O5hZ  
audit working paper                                 审计工作底稿 MAhcwmZNy  
audited financial statement                        审计会计报表，已审计财务报表 Wl}d6ZTm  
Auditing Guidelines (the～)                      审计规范指南 UT+B*?,h  
auditing standards                             审计准则 lQldW|S>  
audit-oriented working paper                          (审计)业务类工作底稿 R
j1Z  
authorisation                                     授权 GV* B$  
authorisation of transaction                       交易的授权 2\W[ ItxL0  
availability                                         可获得性 nxCwg>  
B EG2NE,,r  
balance                                      余额；差额；平衡 YcT!`B  
balance sheet                                    资产负债表 rE
EWCt  
bank                                                 银行 GAV|x]R  
bank account                                    银行账户，银行户头 2vT>hC?oHz  
bank statement                                 银行对账单 0[jy  
barter transaction                              易货交易，以物换物交易 3S ,D~L^  
basis of audit                                    审计依据 ggfL d r  
basis of preparation                                (会计报表的)编制基础 \_qiUvPf\  
book of account                               账目，账簿 l}># p'$  
borrowing                                         借款，贷款，借债 t(}\D]mj  
branch                                              分支，分支机构，分店 '*|Wi}0R  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z25^+)uf*U  
budget                                              预算 8" XbW7^o  
building                                      建筑物；大楼 (@>X!]{$  
business conditions                                  业务情况，经营情况 D^$Nn*i;U  
business licence                               (企业等的)营业执照 \|RP-8  
business relation                                业务关系 Oe5=2~4O  
H"6Sj-<=  

呵呵，学下，谢谢分享