审计词汇英汉对照.docx

审计词汇英汉对照Aability 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[• ? kses]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 会计咨询月艮务[?d vaiz?ri]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会计月艮务accounting standards会计准贝 UAccounting Standards for Business Enterprises企业会计准贝Uaccounting system 会计系统accounting treatment会计处理accuracy准确性，精确性additional audit procedures追力口审计程序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[• ? dv?:s]adverse opinion 反对意见 (否定意见)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 t 己录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；appropriate authorization 适当的授权appropriateness of audit evidence审计证据的适当性approval 批准，核准[? • pru:v?l]assertion（会计报表上的）认定；确认[? • s?：??n]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职责的戈 U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 鉴证月艮务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 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，被审计年度audit plan 审计计划audit planning 编制审计计划，制定审计计划，审计计划audit planning stage 审计计划阶段audit report 审计报告audit report with a disclaimer of opinion 拒绝表示意见审计报告audit report with a qualified opinion 有保留意见的审计报告audit report with an adverse opinion 否定意见的审计报告audit report with dual dates 双重日期审计报告audit reporting stage 审计报告阶段audit responsibility 审计责任audit results 审计结果audit risk 审计风险audit sampling 审计抽样audit sampling techniques 审计抽样方法，审计抽样技术audit strategies 审计策略audit summary 审计总结，审计小结audit team 审计小组audit test 审计测试audit working paper 审计工作底稿audited financial statement 审计会计报表，已审计财务报表Auditing Guidelines(the~)审计规 X 指南auditing standards审计准则audit-oriented working paper (审计)业务类工作底稿authorisation 授权authorisation of transaction 交易的授权availability 可获得性Bbalance 余额；差额；平衡balance sheet 资产负债表bank 银行bank account 银行账户，银行户头bank statement 银行对账单barter transaction 易货交易，以物换物交易book of account 账目，账簿borrowing 借款，贷款，借债branch 分支，分支机构，分店brought forward （账户余额等的）承上年，承上期，承上页budget 预算building 建筑物；大楼business conditions 业务情况，经营情况business licence （企业等的）营业执照business relation业务关系。