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 Tv,.
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审计词汇英汉对照 kJi&9
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ability to continue as a going concern 持续经营能力 GL =XiBt
acceptability 可接受性,可接受程度 ^}/
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acceptable level of detection risk 检查风险的可接受水平 e$+f~~K
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 %iL@:'?K
access to asset 对资产的接触 Xe3z6
according to 根据,依据,依照 6+nMH
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account balance 账户余额 Z F yX@#B9
account for 对……进行会计处理,核算;解释 }42qMOi#w1
accounting 会计,会计学 <
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accounting advisory serve 会计咨询服务 x$?7)F&z
accounting firm 会计师事务所 +bc#GzVF
accounting information 会计信息,会计资料 1;kG
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accounting period 会计期间 _O)2
accounting policies 会计政策 ,C,e/>+My
accounting professional bodies 会计职业组织,会计职业团体 e(=~K@m
accounting records 会计记录 ^Ii \vk
accounting responsibility 会计责任 h3]@M$Y[
accounting service 会计服务 'Rkvsch
accounting standards 会计准则 i=X*
Accounting Standards for Business Enterprises 企业会计准则 #"p1Qea$
accounting system 会计系统 !E
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accounting treatment 会计处理 opcR~tg@r
accuracy 准确性,精确性 gUH'DS]{
additional audit procedures 追加审计程序 lc3
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addressee 收件人,收信人 E7NbPNd
Administration of State-owned Assets (the~) 国有资产管理局 yg-F
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administrative laws and regulations 行政法规 y }&4HrT&
adverse impact 不利影响,负面影响 $dZ>bXUw:
adverse opinion 反对意见 }]g95xT
advisory group 咨询组,顾问组 :
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agency fee 代理费,代理费用 UC+7-y,
aggregate 总计,合计为…… zJuRth)(,
alternation of document and record 变造文件和记录 2 ]DCF
alternative audit procedures 替代审计程序,备选审计程序 FJd8s*
amend 修改,修订 k99gjL`
amortisation 摊销 y@kcXlY
analytical capacity 分析能力 %eJ\d?nw
analytical procedures 分析性程序 A
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annual financial statements 年度会计报表,年度财务报表 Cwsoz
appendix 附录,附表 x ?f0H
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applicable 适用的 s
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applicable laws and regulations 适用的法规 x7KcO0F{
application systems 应用系统 e>,9]{N+$
apply consistently 一贯地执行,一贯地实施 BbXU|QtY
appropriate 适当的,合适的; R?bn,T>
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appropriate authorization 适当的授权 }c35FM,
appropriateness of audit evidence 审计证据的适当性 B%eDBu
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approval 批准,核准 '"xL}8HX}
assertion (会计报表上的)认定;确认 <;z[+6T
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S_|9j{w)
asset 资产,财产 /zl3&~4
asset restructuring 资产重组 N
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assignment of duties 职责的划分 K9C@dvFH
assistant 助理,助理人员 dXhCyr%"6
associated company 联属公司,联营公司 JtYYT/PB
association 联合,结合;协会,社团 95$pG/o
assumption 假设,假定 462!;/y
at a given date 在某一特定时日 q ab)
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attestation 鉴证,公证
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attestation service 鉴证服务 '0R/6Z|/Y
audit adjustment 审计调整 !cN?SGafZI
audit areas 审计领域
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audit conclusion 审计结论 ^o $W
audit effectiveness 审计效果 ERfd7V<c>
audit efficiency 审计效率 ]r/(n]=(
audit engagement letter 审计业务约定书 C(F1VS
audit evidence 审计证据 (XbMrPKG
audit fee 审计费 zdLVxL>87
audit files 审计档案 C3
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audit findings 审计中发现的事项 /'&.aGW4%
audit implementation stage 审计实施阶段 00` bL
audit mark 审计标识 bK$/,,0=X/
audit materiality 审计重要性 6P%<[Z
audit method 审计方法 1-6gB@cvQ
audit objective 审计目标,审计目的 69[V <1
audit of financial statements 会计报表审计,财务报表审计 E6'8Zb
audit opinion 审计意见 DL'd&;6
audit period 被审计期间,被审计年度 '^Pq(b~
audit plan 审计计划 kf+JM/
audit planning 编制审计计划,制定审计计划,审计计划 }yx=(+jP
audit planning stage 审计计划阶段 lS
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audit procedure 审计程序 kF(Ce{;z
audit programme 审计程序表,具体审计计划 F-$Z,Q]S
audit report 审计报告 \3t,|%v
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 sTKab
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audit report with an adverse opinion 否定意见的审计报告 VFilF<