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 !BQ:R(w
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审计词汇英汉对照 g_T[m*
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ability to continue as a going concern 持续经营能力 vv9=g*"j
acceptability 可接受性,可接受程度 <<ze84E
acceptable level of detection risk 检查风险的可接受水平 GadZ!_.f
acceptance of engagement 接受委托 -0tHc=\u(
accepting the engagement for the first time 首次接受委托 DbL=2
access to asset 对资产的接触 s={jwI50
according to 根据,依据,依照 nc0!ag
account balance 账户余额 xDJs0P4
account for 对……进行会计处理,核算;解释 pOe"S
accounting 会计,会计学 t+2!"Jr
accounting advisory serve 会计咨询服务 (,i&pgVZ
accounting firm 会计师事务所 KA"D2j9wn
accounting information 会计信息,会计资料 \["'%8[:gR
accounting period 会计期间 V>Zw" #Q
accounting policies 会计政策 t/3t69 \x
accounting professional bodies 会计职业组织,会计职业团体 tbNIl cAWS
accounting records 会计记录 A<+veqb4
accounting responsibility 会计责任 #y?iUv
accounting service 会计服务 S(c&XJR
accounting standards 会计准则 sXpA^pT"T
Accounting Standards for Business Enterprises 企业会计准则 <z=d5g{n
accounting system 会计系统 sK&[sN33
accounting treatment 会计处理 [Ju5O[o
accuracy 准确性,精确性 ly8IrgtKy
additional audit procedures 追加审计程序 YyF=u~l
addressee 收件人,收信人 AwC"c '
Administration of State-owned Assets (the~) 国有资产管理局 &* Aems{-
administrative laws and regulations 行政法规 &2,0?ra2&
adverse impact 不利影响,负面影响 8,l~e8 &
adverse opinion 反对意见 g~A~|di|
advisory group 咨询组,顾问组 wB~5&:]jr
agency fee 代理费,代理费用 kt0ma/QpP
aggregate 总计,合计为…… 6UXDIg=
alternation of document and record 变造文件和记录 qkg`4'rLg
alternative audit procedures 替代审计程序,备选审计程序 BbV @ziL
amend 修改,修订 c^?+"7oO0
amortisation 摊销 A:?|\
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analytical capacity 分析能力 XEB1%. p
analytical procedures 分析性程序 .}O _5b(
annual financial statements 年度会计报表,年度财务报表 UP})j.z
appendix 附录,附表 ;ye5HlH}.
applicable 适用的 Vzs_g]V
applicable laws and regulations 适用的法规 {tN?)~ZQ
application systems 应用系统 f\{ynC2m
apply consistently 一贯地执行,一贯地实施 X}W4dpU,
appropriate 适当的,合适的; n@`:"j%s_
征用,挪用 dpTeF`N
appropriate authorization 适当的授权 t.ci!#/d
appropriateness of audit evidence 审计证据的适当性 Hkv4^|
approval 批准,核准 [
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assertion (会计报表上的)认定;确认 wUj#ACqB
assessed level of control risk 对控制风险的评估,控制风险的评估水平 XuY#EJbZ
asset 资产,财产 {?zBc E:
asset restructuring 资产重组 65>1f
assignment of duties 职责的划分
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assistant 助理,助理人员 KH~o0 W
associated company 联属公司,联营公司 LO&/U4:
association 联合,结合;协会,社团 REj<2Lo
assumption 假设,假定 ,8Yc@P_O
at a given date 在某一特定时日 9r e
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attestation 鉴证,公证 (9phRo)>
attestation service 鉴证服务 G|h@O'
audit adjustment 审计调整 c=52*&
audit areas 审计领域 y;r{0lTB
audit conclusion 审计结论 [2 y
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audit effectiveness 审计效果 NhgzU+)+
audit efficiency 审计效率 {wNNp't7
audit engagement letter 审计业务约定书 T[<deQ
audit evidence 审计证据 h5do?b v!
audit fee 审计费 )v+R+3<
audit files 审计档案 jk\04k
audit findings 审计中发现的事项 U=G}@Y
audit implementation stage 审计实施阶段 .C=I~Z
audit mark 审计标识 z5|m`$gy
audit materiality 审计重要性 a*g7uaoP
audit method 审计方法 (z:DTe
audit objective 审计目标,审计目的 dP7nR1GS
audit of financial statements 会计报表审计,财务报表审计 m,"N4a@
audit opinion 审计意见 'WC>
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audit period 被审计期间,被审计年度 b;O@|HK&~
audit plan 审计计划 6zf3A:]&{
audit planning 编制审计计划,制定审计计划,审计计划 ?:
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audit planning stage 审计计划阶段 XS&oW
audit procedure 审计程序 !SxZN d v
audit programme 审计程序表,具体审计计划 JR_s-&