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 +& B?f
CM_hN>%w[
审计词汇英汉对照 [A7TSN
$xWwI(SaB
A <
Q~N9W
i<"lXu
?}KRAtJ8
ability to continue as a going concern 持续经营能力 a<<4gXx
acceptability 可接受性,可接受程度 xJCxzJ
acceptable level of detection risk 检查风险的可接受水平 \ASt&'E
acceptance of engagement 接受委托 -{\(s=%
accepting the engagement for the first time 首次接受委托 ,m=G9QcN
access to asset 对资产的接触 L]kBY2c
according to 根据,依据,依照 *D?_,s
account balance 账户余额 (bb!VVA
account for 对……进行会计处理,核算;解释 9r? Z'~,Za
accounting 会计,会计学 <l<O2 l
accounting advisory serve 会计咨询服务 j L|6i-?!
accounting firm 会计师事务所 .g8*K "
accounting information 会计信息,会计资料 n5$#M
accounting period 会计期间 1,fR kQ
accounting policies 会计政策 +Uq|Yh'Q
accounting professional bodies 会计职业组织,会计职业团体 Iq+N0G<j
accounting records 会计记录 AM}2=Ip
accounting responsibility 会计责任 XDY]LAV
accounting service 会计服务 3ay},3MCV%
accounting standards 会计准则 cqG6di7#
Accounting Standards for Business Enterprises 企业会计准则 (Mk7"FC7
accounting system 会计系统 i1B!oZ3q
accounting treatment 会计处理 hp~q!Q1=
accuracy 准确性,精确性 R(wUu#n$
additional audit procedures 追加审计程序 l8oaDL\f
addressee 收件人,收信人 ^p3GT6
Administration of State-owned Assets (the~) 国有资产管理局 ;M3
%t=KV
administrative laws and regulations 行政法规 %zcA|SefP
adverse impact 不利影响,负面影响 $%~JG
(
adverse opinion 反对意见 zgwe
z$
advisory group 咨询组,顾问组 OD8
fn
agency fee 代理费,代理费用 \4N8-GwZQ
aggregate 总计,合计为…… )pHtsd. eP
alternation of document and record 变造文件和记录 g6,D Bkv2
alternative audit procedures 替代审计程序,备选审计程序 7zG
r+Px
amend 修改,修订 }X)vktE+|
amortisation 摊销 |oPRP1F-;e
analytical capacity 分析能力 K?uZIDo
analytical procedures 分析性程序 AQ'%}(#0
annual financial statements 年度会计报表,年度财务报表 fp [gKRSF
appendix 附录,附表 \qG?'Iy
applicable 适用的 @ZJL]TO
applicable laws and regulations 适用的法规 `==l2AX
application systems 应用系统 HA,o2jZ?In
apply consistently 一贯地执行,一贯地实施 OH
t)z.
appropriate 适当的,合适的; 1wR[nBg*|
征用,挪用 yNvAT>H
appropriate authorization 适当的授权 8<L{\$3HP|
appropriateness of audit evidence 审计证据的适当性 &r1(1<
approval 批准,核准 ,31 ?
Aa
assertion (会计报表上的)认定;确认 ?h}NL5a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 RDdnOzx
asset 资产,财产 ,';|CGI cP
asset restructuring 资产重组 F rc
kA
assignment of duties 职责的划分 ^QS`H@+Z
assistant 助理,助理人员 ]X6<yzu&+l
associated company 联属公司,联营公司 Q4u.v,sE
association 联合,结合;协会,社团 2^o7 ^S
assumption 假设,假定 1iF=~@Nz_
at a given date 在某一特定时日 '7?Y+R@|L
attestation 鉴证,公证 Xz^nm\
attestation service 鉴证服务
4}H+hk8-
audit adjustment 审计调整 Lwl1ta-
audit areas 审计领域 ^%7(
audit conclusion 审计结论 ^\}qq>_
audit effectiveness 审计效果 *`H*@2
audit efficiency 审计效率 $lxpwO
audit engagement letter 审计业务约定书 ^-"Iwy
audit evidence 审计证据 b? );
D
audit fee 审计费 vG_R( ]d
audit files 审计档案 FOk&z!xYKd
audit findings 审计中发现的事项 D;R~!3f./b
audit implementation stage 审计实施阶段 ,U\s89
audit mark 审计标识 7"(Zpu
audit materiality 审计重要性 q/b+V)V
audit method 审计方法 Py; 5z
audit objective 审计目标,审计目的 1/97_:M0~F
audit of financial statements 会计报表审计,财务报表审计 \GL] I.
audit opinion 审计意见 ^\ [p6>
audit period 被审计期间,被审计年度 KL_/f
audit plan 审计计划 $S#Z>d*1!
audit planning 编制审计计划,制定审计计划,审计计划 |]< 3cW+
audit planning stage 审计计划阶段 x9 > ho
audit procedure 审计程序 T~E;@weR
audit programme 审计程序表,具体审计计划 _KM?
?&
audit report 审计报告 >?@5>wF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^77W#{ Zs
audit report with a qualified opinion 有保留意见的审计报告 5&