[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 -D^v:aC  
　　 %xP'*EaM?  
审计词汇英汉对照 #Dl=K<I  
   aHSl_[  
A N=TDywRI  
4inMd![  
::p(ViYG  
ability to continue as a going concern               持续经营能力 /"7_75 t  
acceptability                                     可接受性，可接受程度 !mu1e=bY>  
acceptable level of detection risk                     检查风险的可接受水平 Q>l5:2lq  
acceptance of engagement                       接受委托 lQf38u||  
accepting the engagement for the first time              首次接受委托 :<R"
Kk@  
access to asset                                         对资产的接触 7;Vqr$9)  
according to                                     根据，依据，依照 $5J~4B"%3  
account balance                                账户余额 ew|e66Tw$  
account for                                       对……进行会计处理，核算；解释 {3|h^h_R  
accounting                                        会计，会计学 I_iXu;UX  
accounting advisory serve                        会计咨询服务 G!5~`v  
accounting firm                                 会计师事务所 78F Ly7  
accounting information                      会计信息，会计资料 IF<<6.tz  
accounting period                             会计期间 >1NE6T  
accounting policies                                   会计政策 sx@%3j  
accounting professional bodies                 会计职业组织，会计职业团体
l]Q<BV  
accounting records                                   会计记录 Kb*X2#;*  
accounting responsibility                           会计责任 Ag0)> PD^  
accounting service                             会计服务 9wpV} .(  
accounting standards                                会计准则 :Wd@Qy?;  
Accounting Standards for Business Enterprises       企业会计准则 ^,6c9Dxy  
accounting system                             会计系统 # 4;(^`?  
accounting treatment                                会计处理 7uxUqM  
accuracy                                    准确性，精确性 \CZD.2p#&  
additional audit procedures                      追加审计程序 ,2 Q5'!o  
addressee                                         收件人，收信人 8\$u/(DX  
Administration of State-owned Assets  (the～)     国有资产管理局 `
z?h= &N  
administrative laws and regulations                 行政法规 pij%u<  
adverse impact                                 不利影响，负面影响 k/2TvEV3=  
adverse opinion                                反对意见 2#`9OLu8X  
advisory group                                  咨询组，顾问组 ]seOc],4  
agency fee                                        代理费，代理费用 \jHIjFwQ  
aggregate                                          总计，合计为…… 6~!l7HqO  
alternation of document and record                 变造文件和记录 T6I$7F  
alternative audit procedures                      替代审计程序，备选审计程序 ,w$:=;i  
amend                                              修改，修订 q?bKh*48  
amortisation                                      摊销 Hm 17El68  
analytical capacity                             分析能力 fW3NH7aUG  
analytical procedures                               分析性程序 &W$s-qf".  
annual financial statements                        年度会计报表，年度财务报表 .[C@p`DZ  
appendix                                          附录，附表 4LkW`Sbm  
applicable                                         适用的 Q;y)6+VU4  
applicable laws and regulations                 适用的法规 cX4I+Mf  
application systems                                  应用系统 Q> J9M`a  
apply consistently                              一贯地执行，一贯地实施 8;"HM5+  
appropriate                                       适当的，合适的； 4~Jg\@  
征用，挪用 &^(4yw(~  
appropriate authorization                          适当的授权 %>!$eCX  
appropriateness of audit evidence                    审计证据的适当性 WADAp\&  
approval                                    批准，核准 *8I &|)x  
assertion                                    (会计报表上的)认定；确认 `xF^9;5mi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0artR ~*}  
asset                                                 资产，财产 v&8
s>~i`K  
asset restructuring                             资产重组 '0 J*9  
assignment of duties                                 职责的划分 ND\M  
assistant                                     助理，助理人员 Fu[<zA^  
associated company                                 联属公司，联营公司 .r\|9 *j<  
association                                        联合，结合；协会，社团 ZFNg+H
/k  
assumption                                       假设，假定 '))K' u  
at a given date                                         在某一特定时日 ZXC_kmBN/  
attestation                                         鉴证，公证 /<T3^/ '  
attestation service                             鉴证服务 (e_l1O?  
audit adjustment                                审计调整 Tga%-xr+  
audit areas                                        审计领域 {YF(6wVl  
audit conclusion                                审计结论 I T?~`vi  
audit effectiveness                             审计效果 uG=~kO  
audit efficiency                                  审计效率 ^:Fj+d  
audit engagement letter                      审计业务约定书 ~UQXt r  
audit evidence                                          审计证据 e)*-<AGwC  
audit fee                                    审计费 i2l/y,UX  
audit files                                          审计档案 *1g3,NMA  
audit findings                                     审计中发现的事项 ]\ (Ho   
audit implementation stage                        审计实施阶段 A&
D<}y/%  
audit mark                                        审计标识 KuZZKh  
audit materiality                                 审计重要性 DAf0bh"  
audit method                                     审计方法 #&K?N  
audit objective                                         审计目标，审计目的 {wv
Bs87  
audit of financial statements                      会计报表审计，财务报表审计 usR+ZQaA  
audit opinion                                     审计意见 j]J-#J  
audit period                                      被审计期间，被审计年度 _t?#
 
audit plan                                          审计计划 _ @OS,A  
audit planning                                    编制审计计划，制定审计计划，审计计划 vE&K!k`  
audit planning stage                                  审计计划阶段 L'u*WHj|v  
audit procedure                                审计程序 kc/"  
audit programme                               审计程序表，具体审计计划 7\[)5j  
audit report                                       审计报告 xv~Sk2Z+d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @K1'Q!S*  
audit report with a qualified opinion                 有保留意见的审计报告 t 09-y  
audit report with an adverse opinion                否定意见的审计报告 TW-^C;   
audit report with dual dates                      双重日期审计报告 !nL>Ly  
audit reporting stage                                 审计报告阶段 BKKW3PT  
audit responsibility                                   审计责任 @|D#lBm  
audit results                                      审计结果 Q#zU0K*^  
audit risk                                          审计风险 Af Y]i  
audit sampling                                          审计抽样 }h1y^fuGi  
audit sampling techniques                         审计抽样方法，审计抽样技术 $V,ZH* g  
audit strategies                                  审计策略 z-_$P)[c  
audit summary                                         审计总结，审计小结 qi$nG_<<Z  
audit team                                         审计小组 $g_|U:,  
audit test                                    审计测试 5QP`2I_n  
audit trail                                          审计轨迹 ng:B;; m  
audit work                                        审计工作 ?D;7ut$~  
audit working paper                                 审计工作底稿 B["jndyr  
audited financial statement                        审计会计报表，已审计财务报表 Tly*i"[&  
Auditing Guidelines (the～)                      审计规范指南 Pye/o  
auditing standards                             审计准则 7ygz52  
audit-oriented working paper                          (审计)业务类工作底稿 Og7^7))  
authorisation                                     授权 _6-N+FI  
authorisation of transaction                       交易的授权 S4VM(~,o  
availability                                         可获得性 rlY n"3%  
B eI98J"h%?  
balance                                      余额；差额；平衡 W:hTRq  
balance sheet                                    资产负债表 lJdrrR)w g  
bank                                                 银行 Q7-'5s   
bank account                                    银行账户，银行户头 OV |n
/~  
bank statement                                 银行对账单 )v\ A8)[  
barter transaction                              易货交易，以物换物交易 CbFO9q  
basis of audit                                    审计依据 YRQ?:a{H  
basis of preparation                                (会计报表的)编制基础 Ffig0K+`  
book of account                               账目，账簿 p^ ONJ
L  
borrowing                                         借款，贷款，借债 %xA-j]%?ep  
branch                                              分支，分支机构，分店 O Ke 9/._  
brought forward                                (账户余额等的)承上年，承上期，承上页 8ib e#jlg  
budget                                              预算 f`YHZ O  
building                                      建筑物；大楼 |h&  q  
business conditions                                  业务情况，经营情况 b9VI(s>  
business licence                               (企业等的)营业执照 YmD~&J  
business relation                                业务关系 W@RD bsc  
qtuT%?wT@Z  

呵呵，学下，谢谢分享