审计业务常用词汇.docVIP

审计业务常用词汇 A? Ability to perform the work 能力履行工作 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 Acceptance?of?engagement?????接受委托 Accept an audit engagement 接受业务委托 Acceptance procedures 承兑程序过程 Accepting?the?engagement?for?the?first?time?????首次接受委托 Access?to?asset?????对资产的接触 According?to?????根据，依据，依照 Account?balance??????账户余额 Account balances and transaction levels 相关账户、交易层面Account?for?????对……进行会计处理，核算；解释 Accountability 经管责任 问责性 Accountability 成本会计 Accounting??????会计，会计学 Accounting?advisory?serve?????会计咨询服务 Accounting estimate 会计估计 Accounting?firm?????会计师事务所 Accounting?information?????会计信息 Accounting?period?????会计期间 Accounting?policies????会计政策 Accounting policy alternative 会计政策变更Accounting?professional?bodies?????会计职业组织，会计职业团体 Accounting?records?????会计记录 Accounting?responsibility????会计责任 Accounts receivable listing 应收帐款挂牌 Accounts receivable 应收账款 Accounting?service?????会计服务 Accounting?standards?????会计准则 Accounting?Standards?for?Business?Enterprises???????企业会计准则 Accounting?system?????会计系统 Accounting?treatment??????会计处理 Accruals listing 应计项目挂牌 Accruals 应计项目 Accuracy???准确性，精确性 A change in engagement 变更约定书 Addressee of the audit report 审计报告的收件人 An adequate accounting and internal control system 适当的会计和内部控制系统 Adjust the financial statements 调整财务报表 Adjusting and reclassification entries 调整和重分类分录 Additional?audit?procedures?? ?追加审计程序 Addressee??? ??收件人，收信人 Administration?of?State-owned?Assets??(the～)?????国有资产管理局 Administrative?laws?and?regulations?? ???行政法规 Adequately disclosed 适当披露 Advance 预付款Adverse?impact???? ?不利影响，负面影响 Adverse?opinion??? ?反对意见 Advisory?group?? ???咨询组，顾问组 Adverse opinion 否定意见 Agency?fee??? ?代理费，代理费用 A general knowledge of …， a preminary knowledge of? 初步了解 Aged trial balance 过期账项试算表 Aged trial balance 账龄分析表Aggrega