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 @c).&7
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审计词汇英汉对照 7/)0{B4U'
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ability to continue as a going concern 持续经营能力 Ydyz-
acceptability 可接受性,可接受程度 }%D${.R]
acceptable level of detection risk 检查风险的可接受水平 |<uBJ-5
acceptance of engagement 接受委托 $"?$r
accepting the engagement for the first time 首次接受委托 .0MY$ 0s
access to asset 对资产的接触 ^UFNds'q
according to 根据,依据,依照 (B03f$8}*_
account balance 账户余额 G9@5 !-
account for 对……进行会计处理,核算;解释 |\94a
accounting 会计,会计学 d ]jF0Wx*
accounting advisory serve 会计咨询服务 '-3K`[
accounting firm 会计师事务所 **.23<n^W
accounting information 会计信息,会计资料 3 Zwhv+CP[
accounting period 会计期间 D$E#:[
accounting policies 会计政策 'lOQb)
accounting professional bodies 会计职业组织,会计职业团体 7G0;_f{
accounting records 会计记录 $'yWg_(
accounting responsibility 会计责任 3ug~m-_
accounting service 会计服务 ;j+*}|!
accounting standards 会计准则 n'%cO]nSx
Accounting Standards for Business Enterprises 企业会计准则 ubc
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accounting system 会计系统 a %?v/Ku
accounting treatment 会计处理 <;cch6Z
accuracy 准确性,精确性 U8@P/Z9
additional audit procedures 追加审计程序 1K'cT\aFm
addressee 收件人,收信人 2-@
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Administration of State-owned Assets (the~) 国有资产管理局 !sYZ1;WAO
administrative laws and regulations 行政法规 6o*'Q8h
adverse impact 不利影响,负面影响 G&4D0f
adverse opinion 反对意见 Dw
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advisory group 咨询组,顾问组 J/PK#<
agency fee 代理费,代理费用
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aggregate 总计,合计为…… GH&5m44
alternation of document and record 变造文件和记录 L=P8; Gj)
alternative audit procedures 替代审计程序,备选审计程序 I*/:rb
amend 修改,修订 ^ (J%)&_\3
amortisation 摊销 CIRMAX
analytical capacity 分析能力 7Q,<h8N\5
analytical procedures 分析性程序 5glEV`.je
annual financial statements 年度会计报表,年度财务报表 e)3Mg^
appendix 附录,附表 xn)F(P 0kv
applicable 适用的 0T0I<t
applicable laws and regulations 适用的法规 gADqIPu]
application systems 应用系统 fd62m]X
apply consistently 一贯地执行,一贯地实施 RN;#H_
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appropriate 适当的,合适的; 6j|~oMYP
征用,挪用 /nEK|.j
appropriate authorization 适当的授权 Ec }9R3 m
appropriateness of audit evidence 审计证据的适当性 ;Rm';IW$
approval 批准,核准 P]L%$!g
assertion (会计报表上的)认定;确认 \Rha7O
assessed level of control risk 对控制风险的评估,控制风险的评估水平 lLK||2d
asset 资产,财产 i.7$~}
asset restructuring 资产重组 TGjxy1A
assignment of duties 职责的划分 $XKUw"%
assistant 助理,助理人员 0
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associated company 联属公司,联营公司 !~j9Oc^
association 联合,结合;协会,社团 A>(EM}\,
assumption 假设,假定 "j.Q*Hazg
at a given date 在某一特定时日 Urksj:N
attestation 鉴证,公证 %
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attestation service 鉴证服务 brLu~]I
audit adjustment 审计调整 jP<6Q|5F
audit areas 审计领域 ;2^zkmDM
audit conclusion 审计结论 TT){15T;"
audit effectiveness 审计效果 6.a>7-K}%
audit efficiency 审计效率 D hk$e
audit engagement letter 审计业务约定书 MR,A{X
audit evidence 审计证据 (X (:h\^
audit fee 审计费 R/6
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audit files 审计档案 Cn.dv
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audit findings 审计中发现的事项 Ad-_=a%
audit implementation stage 审计实施阶段 x/0x&la
audit mark 审计标识 n"R$b:
audit materiality 审计重要性 7JY9#+?p>
audit method 审计方法 "`'+@KlE
audit objective 审计目标,审计目的 'z+Pa^)v
audit of financial statements 会计报表审计,财务报表审计 ONc#d'-L
audit opinion 审计意见 O_5;?$[m
audit period 被审计期间,被审计年度 jASK!3pY
audit plan 审计计划 e`5:46k|
audit planning 编制审计计划,制定审计计划,审计计划 U)3?&9H
audit planning stage 审计计划阶段 kjSzuqB
audit procedure 审计程序 t=[/
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audit programme 审计程序表,具体审计计划 =sS=
audit report 审计报告 <