[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 nA?`BOe(  
　　 dA-2%u J  
审计词汇英汉对照 p`mS[bxv!  
   stG~AC  
A 6Se?sHC>  
3,>0a  
9iXeBC  
ability to continue as a going concern               持续经营能力 Mx6@$tQ%  
acceptability                                     可接受性，可接受程度 -|kA)M[  
acceptable level of detection risk                     检查风险的可接受水平 dI*pDDq#  
acceptance of engagement                       接受委托 \[BK1J P  
accepting the engagement for the first time              首次接受委托

-#0qV:D  
access to asset                                         对资产的接触 QZ4v/
Ou  
according to                                     根据，依据，依照 s4G|_==  
account balance                                账户余额 $iI]MV%
=  
account for                                       对……进行会计处理，核算；解释 p%iGc<vHX  
accounting                                        会计，会计学 rW0kA1=E  
accounting advisory serve                        会计咨询服务 FjK3 .>'  
accounting firm                                 会计师事务所 m*ISa(#(,  
accounting information                      会计信息，会计资料 >C7r:%  
accounting period                             会计期间 P.6nA^hXB  
accounting policies                                   会计政策 _6O\W%it  
accounting professional bodies                 会计职业组织，会计职业团体 @L>q(Kg  
accounting records                                   会计记录  gG uZ8:f  
accounting responsibility                           会计责任 qgE 73.!`6  
accounting service                             会计服务 '/`= R  
accounting standards                                会计准则
UV5Ie!\nm  
Accounting Standards for Business Enterprises       企业会计准则 "XB[|#&  
accounting system                             会计系统 if}-_E<F  
accounting treatment                                会计处理 pR `>b 3  
accuracy                                    准确性，精确性 aF)1Nm[  
additional audit procedures                      追加审计程序 L/wD7/ODr  
addressee                                         收件人，收信人 HKF H/eV  
Administration of State-owned Assets  (the～)     国有资产管理局 J+[_Wd  
administrative laws and regulations                 行政法规 E8>Rui@9  
adverse impact                                 不利影响，负面影响 Z&ZP"P4  
adverse opinion                                反对意见 iDMJicW!+F  
advisory group                                  咨询组，顾问组 z)'Mk[  
agency fee                                        代理费，代理费用 aT_&x@x  
aggregate                                          总计，合计为…… 9!T[Z/}T  
alternation of document and record                 变造文件和记录 RD\  
alternative audit procedures                      替代审计程序，备选审计程序 y(Y!?X I  
amend                                              修改，修订 7+]=-  
amortisation                                      摊销 OTC!wI g  
analytical capacity                             分析能力 6Pnk5ps }h  
analytical procedures                               分析性程序 @[5xq  
annual financial statements                        年度会计报表，年度财务报表 +hn+K1  
appendix                                          附录，附表 ;w:M`#2  
applicable                                         适用的 OTMJ6)n7  
applicable laws and regulations                 适用的法规 ]x\-$~E  
application systems                                  应用系统 FQT~pfY  
apply consistently                              一贯地执行，一贯地实施 y|CP;:f;  
appropriate                                       适当的，合适的； f-}[_Y%;  
征用，挪用 3mYiQ2  
appropriate authorization                          适当的授权 :80Z6F.k`  
appropriateness of audit evidence                    审计证据的适当性 ld3-C55  
approval                                    批准，核准 $"0 MU  
assertion                                    (会计报表上的)认定；确认 |o,8V p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )_{dWf1  
asset                                                 资产，财产 kHXL8k#T  
asset restructuring                             资产重组 7w 37S  
assignment of duties                                 职责的划分 XS`M-{f`  
assistant                                     助理，助理人员 f~Fm4>\(  
associated company                                 联属公司，联营公司 7s"< 'cx_F  
association                                        联合，结合；协会，社团 kjEEuEv  
assumption                                       假设，假定 '6Ay&A3N]  
at a given date                                         在某一特定时日 SxdE?uCUS  
attestation                                         鉴证，公证 " Om[~-31  
attestation service                             鉴证服务 i-bJS6  
audit adjustment                                审计调整 ,stN  
audit areas                                        审计领域 Q i_>
Mg`x  
audit conclusion                                审计结论 /3eKN  
audit effectiveness                             审计效果  $rz=6h  
audit efficiency                                  审计效率 (Q%'N3gk  
audit engagement letter                      审计业务约定书 b'J'F;zh>  
audit evidence                                          审计证据 ZN!4;  
audit fee                                    审计费 H,+I2tEs  
audit files                                          审计档案  yyv8gH  
audit findings                                     审计中发现的事项 D<8 HZ%o  
audit implementation stage                        审计实施阶段 _cy2z  
audit mark                                        审计标识 ~vXa
qCX  
audit materiality                                 审计重要性 qtiz a~u  
audit method                                     审计方法 R& |mdY8  
audit objective                                         审计目标，审计目的 '3TW [!m  
audit of financial statements                      会计报表审计，财务报表审计 %6L^ 2 X  
audit opinion                                     审计意见 v3}L`dyh3  
audit period                                      被审计期间，被审计年度 vJ\pR~?  
audit plan                                          审计计划 hGd<<\  
audit planning                                    编制审计计划，制定审计计划，审计计划
WA]c=4S  
audit planning stage                                  审计计划阶段 +x_Rfk$fb  
audit procedure                                审计程序 BhM'@g*  
audit programme                               审计程序表，具体审计计划 nA P.^_K  
audit report                                       审计报告
8'
<- :KG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }:u~K;O87  
audit report with a qualified opinion                 有保留意见的审计报告 p!sWYui  
audit report with an adverse opinion                否定意见的审计报告 pX&pLaF  
audit report with dual dates                      双重日期审计报告 *H?!;u=8  
audit reporting stage                                 审计报告阶段 }e2(T  
audit responsibility                                   审计责任 2WtRJi?b|  
audit results                                      审计结果 u}!@ ,/)  
audit risk                                          审计风险 si&S%4(  
audit sampling                                          审计抽样 S/Fkw4%  
audit sampling techniques                         审计抽样方法，审计抽样技术 k$ H%.l;E  
audit strategies                                  审计策略 8<.C3m 6h  
audit summary                                         审计总结，审计小结 X5X?&* %{  
audit team                                         审计小组 eFpTW&9n  
audit test                                    审计测试 6&bY}i^K  
audit trail                                          审计轨迹 UNPezHaz  
audit work                                        审计工作 Bn61AFy`  
audit working paper                                 审计工作底稿 9uRFnzJVx  
audited financial statement                        审计会计报表，已审计财务报表 _Qh z3'I1  
Auditing Guidelines (the～)                      审计规范指南 U f|> (C  
auditing standards                             审计准则 jy giG&H  
audit-oriented working paper                          (审计)业务类工作底稿 slg ]#Dy  
authorisation                                     授权 .A-]_98Z  
authorisation of transaction                       交易的授权 usEwm,b)  
availability                                         可获得性 w3=%*<  
B J9\a{c;.  
balance                                      余额；差额；平衡 ({JHZ6uZ  
balance sheet                                    资产负债表 aYuD>rD  
bank                                                 银行 zX0mdx<|<  
bank account                                    银行账户，银行户头 ~4s'0 w^  
bank statement                                 银行对账单 nBHnkbKoy  
barter transaction                              易货交易，以物换物交易 &VV~%jl;k  
basis of audit                                    审计依据 ZO4*sIw%  
basis of preparation                                (会计报表的)编制基础 }0u8r`  
book of account                               账目，账簿 0 ;b[QRmy  
borrowing                                         借款，贷款，借债 %F:)5gT?  
branch                                              分支，分支机构，分店 p/U+ 0f  
brought forward                                (账户余额等的)承上年，承上期，承上页 &v"3*.org@  
budget                                              预算 G:pEE:W[  
building                                      建筑物；大楼 u0#}9UKQ  
business conditions                                  业务情况，经营情况 q EP 4  
business licence                               (企业等的)营业执照
Eh =~T9  
business relation                                业务关系 <{2e#
Y  
qTAc[Ko  

呵呵，学下，谢谢分享