审计词汇英汉对照大全.doc

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acceptance of engagement 接受委托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 for 对……进行会计处理，核算；解释accounting 会计，会计学accounting advisory serve 会计咨询服务accounting firm会计师事务所accounting information 会计信息，会计资料accounting period会计期间accounting policies会计政策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accuracy准确性，精确性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adverse impact不利影响，负面影响adverse opinion反对意见advisory group咨询组，顾问组agency fee代理费，代理费用aggregate总计，合计为……alternation of document and record变造文件和记录alternative audit procedures替代审计程序，备选审计程序amend修改，修订amortisation摊销analytical capacity分析能力analytical procedures 分析性程序annual financial statements 年度会计报表，年度财务报表appendix附录，附表applicable适用的applicable laws and regulations适用的法规application systems应用系统apply consistently一贯地执行，一贯地实施appropriate适当的，合适的；征用，挪用appropriate authorization适当的授权appropriateness of audit evidence审计证据的适当性approval批准，核准assertion (会计报表上的)认定；确认assessed level of control risk对控制风险的评估，控制风险的评估水平asset资产，财产asset restructuring资产重组assignment of duties职责的划分assistant助理，助理人员associated company联属公司，联营公司association联合，结合；协会，社团assumption假设，假定at a given date在某一特定时日attestation鉴证，公证attestation service鉴证服务audit adjustment审计调整audit areas审计领域audit conclusion审计结论audit effectiveness审计效果audit efficiency审计效率audit engagement letter审计业务约定书audit evidence审计证据audit fee审计费audit files审计档案audit findings审计中发现的事项audit implementation stage 审计实施阶段audit mark审计标识audit materiality审计重要性audit method审计方法audit objective审计目标，审计目的audit of financial statements会计报表审计，财务报表审计audit opinion审计意见audit period被审计期间，被