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 !
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审计词汇英汉对照 az0=jou<Zl
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ability to continue as a going concern 持续经营能力 xsj,l@Ey
acceptability 可接受性,可接受程度 ]$r]GVeN}H
acceptable level of detection risk 检查风险的可接受水平 O0L]xr
acceptance of engagement 接受委托 1LRP
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accepting the engagement for the first time 首次接受委托 Yz_}*
access to asset 对资产的接触 _Fa\y ZX
according to 根据,依据,依照 9=MNuV
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account balance 账户余额 -@"3`u
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account for 对……进行会计处理,核算;解释 D!,5j_,j%
accounting 会计,会计学 @i>)x*I#AI
accounting advisory serve 会计咨询服务 q| 1%G Nb
accounting firm 会计师事务所 -(:T&rfTp
accounting information 会计信息,会计资料 lt6wmCe
accounting period 会计期间 ;P)oKx
accounting policies 会计政策 zMbFh_dcq
accounting professional bodies 会计职业组织,会计职业团体 qm
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accounting records 会计记录 2[+.*Ef
accounting responsibility 会计责任 =f!A o:Uc
accounting service 会计服务 K
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accounting standards 会计准则 bTimJp
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Accounting Standards for Business Enterprises 企业会计准则 FXJ0
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accounting system 会计系统 6LCtWX
accounting treatment 会计处理 +d\o|}c
accuracy 准确性,精确性 q&-mbWBj
additional audit procedures 追加审计程序 [S,$E6&j$"
addressee 收件人,收信人 L?N&kzA
Administration of State-owned Assets (the~) 国有资产管理局 94#,dA,M
administrative laws and regulations 行政法规 q<q IT
adverse impact 不利影响,负面影响 D r(0w{5
adverse opinion 反对意见 e3SnC:OWf
advisory group 咨询组,顾问组 }? / Blr
agency fee 代理费,代理费用 ]j>xQm\
aggregate 总计,合计为…… qSr]d`7@
alternation of document and record 变造文件和记录 (x2?{\?
alternative audit procedures 替代审计程序,备选审计程序 O^8ZnN
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amend 修改,修订 Gkuqe3
amortisation 摊销 -\f7qRW^U
analytical capacity 分析能力 piM4grg
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analytical procedures 分析性程序 [E
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annual financial statements 年度会计报表,年度财务报表 LP#wE~K"b
appendix 附录,附表 I~n4}}9M
applicable 适用的 DfAF-Yhut
applicable laws and regulations 适用的法规 )mm0PJF~q
application systems 应用系统 (1D1;J4g
apply consistently 一贯地执行,一贯地实施 pV ^+X}
appropriate 适当的,合适的; vK)'3
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appropriate authorization 适当的授权 JyE-c}I
appropriateness of audit evidence 审计证据的适当性 /io06)-/n
approval 批准,核准 ,:(s=JN+
assertion (会计报表上的)认定;确认 0"OEOYs}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 h^=;\ng1l
asset 资产,财产 g8MW6Y
asset restructuring 资产重组 '/8/M{`s
assignment of duties 职责的划分 8*0QVFn$
assistant 助理,助理人员 BN79\rt
associated company 联属公司,联营公司 %oa@2qJ^
association 联合,结合;协会,社团 R*:$^v@4
assumption 假设,假定 Uyb0iQ-,s
at a given date 在某一特定时日 `qs,V
attestation 鉴证,公证 17KQ
attestation service 鉴证服务 3XQa%|N(
audit adjustment 审计调整 PSq?8.
audit areas 审计领域 8<Iq)A]'Z
audit conclusion 审计结论 e1W9"&4>G{
audit effectiveness 审计效果 }X{rE|@
audit efficiency 审计效率 h-ii-c?R@0
audit engagement letter 审计业务约定书 sr;&/l#7h
audit evidence 审计证据 !}h)
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audit fee 审计费 !2!Zhw2u
audit files 审计档案 \09A"fs{
audit findings 审计中发现的事项 0R)x"4Ww
audit implementation stage 审计实施阶段 ?.`
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audit mark 审计标识 ~NK $rHwi%
audit materiality 审计重要性 ^.LB(GZ,
audit method 审计方法 F0_w9"3E~
audit objective 审计目标,审计目的 jOfG}:>e\
audit of financial statements 会计报表审计,财务报表审计 &q<k0_5Q
audit opinion 审计意见 z9S
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