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 ][S<M24]Q
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审计词汇英汉对照 QKc3Q5)@j
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ability to continue as a going concern 持续经营能力 ['R2$z
acceptability 可接受性,可接受程度 0vmMNF
acceptable level of detection risk 检查风险的可接受水平 c.6u)"@$
acceptance of engagement 接受委托 8Fx~i#F T
accepting the engagement for the first time 首次接受委托 +e<P7}ZQ
access to asset 对资产的接触 y;Q_8|,F
according to 根据,依据,依照 3!Zd]1$
account balance 账户余额 /ivt 8Uiw
account for 对……进行会计处理,核算;解释 4Cke(G
accounting 会计,会计学 R"e~0WO
accounting advisory serve 会计咨询服务 _o~<f)E[9
accounting firm 会计师事务所 su j? e6
accounting information 会计信息,会计资料 b')CGqbbmT
accounting period 会计期间 ySP1WK
accounting policies 会计政策 mA(K`"Bfh
accounting professional bodies 会计职业组织,会计职业团体 9X,dV7 yW
accounting records 会计记录 g[*+R9'
accounting responsibility 会计责任 | ctGxS9
accounting service 会计服务 |
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accounting standards 会计准则 R!W!8rr3
Accounting Standards for Business Enterprises 企业会计准则 wX8T;bo&
accounting system 会计系统 +`kfcA#pi
accounting treatment 会计处理 ;4 R1
accuracy 准确性,精确性 IGE
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additional audit procedures 追加审计程序 ,Bp\ i
addressee 收件人,收信人 T9KzVxHp5
Administration of State-owned Assets (the~) 国有资产管理局 f%ZqK_CW
administrative laws and regulations 行政法规 @YdS_W
adverse impact 不利影响,负面影响 G^p>fy~
adverse opinion 反对意见 tS#EqMf&o
advisory group 咨询组,顾问组 =#^%; 6 6z
agency fee 代理费,代理费用 \MsAdYR
aggregate 总计,合计为…… -Vn9YeH+
alternation of document and record 变造文件和记录 AnU,2[(
alternative audit procedures 替代审计程序,备选审计程序 ;WJ}zjo >
amend 修改,修订 E{^*^+c"h
amortisation 摊销 =DvFY]9{
analytical capacity 分析能力 Fj"gCBaR
analytical procedures 分析性程序 HC*=E.J
annual financial statements 年度会计报表,年度财务报表 OZ&J'Y
appendix 附录,附表 n*CH,fih:
applicable 适用的 g)!B};AA
applicable laws and regulations 适用的法规 wg^#S
application systems 应用系统 r|:|\"Yk
apply consistently 一贯地执行,一贯地实施 #R"9(Q&
appropriate 适当的,合适的; ]G1{@r)
征用,挪用 7]d396%
appropriate authorization 适当的授权 <oI{:KH
appropriateness of audit evidence 审计证据的适当性 l^:m!SA
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approval 批准,核准 "u Xl
assertion (会计报表上的)认定;确认 WSn^P~vC
assessed level of control risk 对控制风险的评估,控制风险的评估水平 bRJYw6oA<
asset 资产,财产 yTz@q>6s-
asset restructuring 资产重组 "BK'<j^q
assignment of duties 职责的划分 \2U^y4K.
assistant 助理,助理人员 YM
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associated company 联属公司,联营公司 Pr{? A]dQ
association 联合,结合;协会,社团 N)lzX X
assumption 假设,假定 oR5hMu;j+
at a given date 在某一特定时日 dD1`[%
attestation 鉴证,公证 O}MY:6Pe
attestation service 鉴证服务 as)2ny! u
audit adjustment 审计调整 `i8osX[ &p
audit areas 审计领域 =2s5>Oz+
audit conclusion 审计结论 1B+MCt4
audit effectiveness 审计效果 Rs_@L}U..
audit efficiency 审计效率 =#&K\
audit engagement letter 审计业务约定书 lzB
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audit evidence 审计证据 >{~W"
audit fee 审计费 Vg#s
audit files 审计档案 J<p<