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 i{w<4E3
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审计词汇英汉对照 PuAcsYQhN
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ability to continue as a going concern 持续经营能力 [1@-F+
acceptability 可接受性,可接受程度 k/W$)b:Of`
acceptable level of detection risk 检查风险的可接受水平 L2[|g~
acceptance of engagement 接受委托 &Ib8xwb:
accepting the engagement for the first time 首次接受委托 f{[U->#^
access to asset 对资产的接触 iCCY222:
according to 根据,依据,依照 Q>u$tLX&
account balance 账户余额 .,[zI@9
account for 对……进行会计处理,核算;解释 |:n4t6
accounting 会计,会计学 4flyV -
accounting advisory serve 会计咨询服务 yzW9A=0A)
accounting firm 会计师事务所 _B)LRD+Hj
accounting information 会计信息,会计资料 .WA(X5
accounting period 会计期间 Ob2H7!
accounting policies 会计政策 y\b.0-z
accounting professional bodies 会计职业组织,会计职业团体 f_X]2in
accounting records 会计记录 6|3$43J,F
accounting responsibility 会计责任 #r;
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accounting service 会计服务 TOV531
accounting standards 会计准则 k.>*!
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Accounting Standards for Business Enterprises 企业会计准则 CZv.$H"lW
accounting system 会计系统 .4A4\-Cqe
accounting treatment 会计处理 09`5<9/
accuracy 准确性,精确性 P&C,E E$
additional audit procedures 追加审计程序 uBw1Xud[YI
addressee 收件人,收信人 LX[J6YKR
Administration of State-owned Assets (the~) 国有资产管理局 a0OH
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 *yOpMxE
adverse opinion 反对意见 3}}~
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advisory group 咨询组,顾问组 @yPa9Ug(V
agency fee 代理费,代理费用 )s(J8J[b*L
aggregate 总计,合计为…… g,U~3#
alternation of document and record 变造文件和记录 P0,)
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alternative audit procedures 替代审计程序,备选审计程序 |U%S<X
amend 修改,修订 Qfr%BQV
amortisation 摊销 b5_(Fv
analytical capacity 分析能力 o0^'xVv
analytical procedures 分析性程序 cAIMt]_
annual financial statements 年度会计报表,年度财务报表 _|rrl
appendix 附录,附表 B\A2Vm`&
applicable 适用的 !Gsr* F{.
applicable laws and regulations 适用的法规 7(lR$,bE;=
application systems 应用系统 f
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apply consistently 一贯地执行,一贯地实施 :Eq=wbAw
appropriate 适当的,合适的; >up'`K,
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appropriate authorization 适当的授权 X64OX9:YF
appropriateness of audit evidence 审计证据的适当性 :ak D
approval 批准,核准 Z=n#XJO15
assertion (会计报表上的)认定;确认 'Cs
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 r 11:T3
asset 资产,财产 'm9f:iTr
asset restructuring 资产重组 kVE%
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assignment of duties 职责的划分 C#[YDcp4
assistant 助理,助理人员 .j:[R.
associated company 联属公司,联营公司 u}hQF$a"
association 联合,结合;协会,社团 =X
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assumption 假设,假定 >K**SjVG
at a given date 在某一特定时日 dHc38zp
attestation 鉴证,公证 K-F@OSK'
attestation service 鉴证服务 9B")/Hz_
audit adjustment 审计调整 tJo,^fdfv
audit areas 审计领域 Rq~\Yf+Pm
audit conclusion 审计结论 I
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audit effectiveness 审计效果 |2(z<b&y=
audit efficiency 审计效率 3/mVdU?U
audit engagement letter 审计业务约定书 mz;S*ONlV
audit evidence 审计证据
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audit fee 审计费 gE%{#&