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 9rM#w"E?<
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审计词汇英汉对照 :aD_>,n
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ability to continue as a going concern 持续经营能力 8]4
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acceptability 可接受性,可接受程度 yx7y3TSq
acceptable level of detection risk 检查风险的可接受水平 HrR
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acceptance of engagement 接受委托 }3-`e3
accepting the engagement for the first time 首次接受委托 o%$R`;
access to asset 对资产的接触 ~6[3Km|2
according to 根据,依据,依照 zGP@!R`_
account balance 账户余额 f2ck=3
account for 对……进行会计处理,核算;解释 6-\M }xq?
accounting 会计,会计学 D% 2S!
accounting advisory serve 会计咨询服务 _V3}F1?W
accounting firm 会计师事务所 _t6.9CXl
accounting information 会计信息,会计资料 P+rDln{
accounting period 会计期间 %~N| RSec
accounting policies 会计政策 6Zv-kG
accounting professional bodies 会计职业组织,会计职业团体 bFJ>+ {#
accounting records 会计记录 161IWos
accounting responsibility 会计责任 &E-q(3-
accounting service 会计服务 eX'V
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accounting standards 会计准则 Qgq VbJP"
Accounting Standards for Business Enterprises 企业会计准则 +y 48.5
accounting system 会计系统 W'v
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accounting treatment 会计处理 !"
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accuracy 准确性,精确性 <{z-<D;
additional audit procedures 追加审计程序 -e_pw,5c '
addressee 收件人,收信人 es\Fn#?O
Administration of State-owned Assets (the~) 国有资产管理局 3k:`7E.
administrative laws and regulations 行政法规 #eKH'fE
adverse impact 不利影响,负面影响 _I0=a@3
adverse opinion 反对意见 n -x
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advisory group 咨询组,顾问组 Po\d!
agency fee 代理费,代理费用 `F_R J.g*p
aggregate 总计,合计为…… { ^R>H|~
alternation of document and record 变造文件和记录 W A#y&
alternative audit procedures 替代审计程序,备选审计程序 <}}u'5;^?x
amend 修改,修订 Rvy
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amortisation 摊销 ?',GR aD
analytical capacity 分析能力 ?:+p#&I
analytical procedures 分析性程序 e[db?f2!
annual financial statements 年度会计报表,年度财务报表 ./CDW
appendix 附录,附表 <9S 5
applicable 适用的 $?DEO[p.
applicable laws and regulations 适用的法规 E U'P
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application systems 应用系统 /lc4oXG8
apply consistently 一贯地执行,一贯地实施 !#PA#Q|cO
appropriate 适当的,合适的; !^Q4ZL,-
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appropriate authorization 适当的授权 5
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appropriateness of audit evidence 审计证据的适当性 E*L
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approval 批准,核准 P9M%B2DQ6f
assertion (会计报表上的)认定;确认 +9
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 }-p-(
asset 资产,财产 HE+D]7^
asset restructuring 资产重组 O{EbL5p
assignment of duties 职责的划分 !y3XIbdS"
assistant 助理,助理人员 Ba76~-gK$
associated company 联属公司,联营公司 =h/61Bl3
association 联合,结合;协会,社团 g].
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assumption 假设,假定
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at a given date 在某一特定时日
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attestation 鉴证,公证 M'$?Jp#]}
attestation service 鉴证服务 hy@e(k|S]U
audit adjustment 审计调整 ,m)YL>
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audit areas 审计领域 wodff_l
audit conclusion 审计结论 9>d~g!u=
audit effectiveness 审计效果 AaJz3oncJ
audit efficiency 审计效率 $PTl{
audit engagement letter 审计业务约定书 <:~'s]`zf
audit evidence 审计证据 *)i+ c{~
audit fee 审计费 B
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audit files 审计档案 TzsNhrU{
audit findings 审计中发现的事项 Yd<q4VJR
audit implementation stage 审计实施阶段 xx,|n
audit mark 审计标识 T?8N$J
audit materiality 审计重要性 wU5= '
audit method 审计方法 K<"Y4O#]
audit objective 审计目标,审计目的 ~)!vhdBe
audit of financial statements 会计报表审计,财务报表审计 C?PgC~y)
audit opinion 审计意见 $-_@MT~
audit period 被审计期间,被审计年度 (%|L23
audit plan 审计计划 3HB(rTw
audit planning 编制审计计划,制定审计计划,审计计划 yv.(Oy
audit planning stage 审计计划阶段 zvh&o*\2<d
audit procedure 审计程序 'M3V#5l)@|
audit programme 审计程序表,具体审计计划 4CioVQdj
audit report 审计报告 ~@EBW3>~5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 -wn(J5NnR
audit report with a qualified opinion 有保留意见的审计报告 r!O4]j_3
audit report with an adverse opinion 否定意见的审计报告 $4]"g}_
audit report with dual dates 双重日期审计报告 x'`L(C
audit reporting stage 审计报告阶段 "pkn
audit responsibility 审计责任 ~er4w+"
audit results 审计结果 M9dUo7
audit risk 审计风险 c^
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audit sampling 审计抽样 g+92}$_
audit sampling techniques 审计抽样方法,审计抽样技术 -$5nqaK?
audit strategies 审计策略 ='GY:. N
audit summary 审计总结,审计小结 9N{"ob
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audit team 审计小组 `1)n2<B
audit test 审计测试 K@+(6\6I
audit trail 审计轨迹 )w!*6<