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 wK*b2r}0/
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审计词汇英汉对照 &{=`g+4n
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ability to continue as a going concern 持续经营能力 'kE^oX_
acceptability 可接受性,可接受程度 ^(.utO
acceptable level of detection risk 检查风险的可接受水平 4+2hj*I
acceptance of engagement 接受委托 yS";
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accepting the engagement for the first time 首次接受委托 ]/TqPOi:
access to asset 对资产的接触 2nv-/%]
according to 根据,依据,依照 _VFL}<i
account balance 账户余额 \?K>~{)
account for 对……进行会计处理,核算;解释 mEVne.D
accounting 会计,会计学 -)o0P\cTEt
accounting advisory serve 会计咨询服务 #fkOm
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accounting firm 会计师事务所 yq,%ey8
accounting information 会计信息,会计资料 3`^Na
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accounting period 会计期间 .#wU+t>
accounting policies 会计政策 ZnXq+^Z4
accounting professional bodies 会计职业组织,会计职业团体 1v"r8=Wt
accounting records 会计记录 FZJyqqA$_
accounting responsibility 会计责任 :978D0
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accounting service 会计服务 wJb"X=i*
accounting standards 会计准则 (.
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Accounting Standards for Business Enterprises 企业会计准则 W:XN!
accounting system 会计系统 KGq4tlM6
accounting treatment 会计处理 +f]\>{o4
accuracy 准确性,精确性 B>{\qj)%
additional audit procedures 追加审计程序 -_xC,dwK
addressee 收件人,收信人 cd?a rIV5
Administration of State-owned Assets (the~) 国有资产管理局 [R9!Tz
administrative laws and regulations 行政法规 ]Yd7
adverse impact 不利影响,负面影响 x}*Y =Xh
adverse opinion 反对意见 +E-f
advisory group 咨询组,顾问组 p}{V%!`_
agency fee 代理费,代理费用 J6m(\o
aggregate 总计,合计为…… /&Vgo~.J
alternation of document and record 变造文件和记录 iT}L9\
alternative audit procedures 替代审计程序,备选审计程序 69tT'U3vb$
amend 修改,修订 $KGpcl
amortisation 摊销 /{7we$+,p
analytical capacity 分析能力 'h~I#S4!
analytical procedures 分析性程序 AXOR<Ns`
annual financial statements 年度会计报表,年度财务报表 j6.'7f5M<H
appendix 附录,附表 GP._C=] ?c
applicable 适用的 Vo-]&u&cr
applicable laws and regulations 适用的法规 M~ ^ {S[o
application systems 应用系统 M!E#T-)
apply consistently 一贯地执行,一贯地实施 y+ZCuX
appropriate 适当的,合适的; #Ies
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appropriate authorization 适当的授权 ~!G&K`u
appropriateness of audit evidence 审计证据的适当性 h1uD >heGl
approval 批准,核准 T.j&
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assertion (会计报表上的)认定;确认 zcTY"w\b
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ok+-#~VTn
asset 资产,财产 eODprFkt}
asset restructuring 资产重组 K`
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assignment of duties 职责的划分 %hqhi@q#
assistant 助理,助理人员 ;n-IpR#|
associated company 联属公司,联营公司 FII>6c
association 联合,结合;协会,社团 [
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assumption 假设,假定 WP-'gC6K=
at a given date 在某一特定时日 _U@;Z*(%vh
attestation 鉴证,公证 8;r7ksE~
attestation service 鉴证服务 ^-'t`mRl]d
audit adjustment 审计调整 ;PrL)!
audit areas 审计领域 d{LQr}_o$$
audit conclusion 审计结论 (KDv>@5
audit effectiveness 审计效果 LpJ_HU7@lk
audit efficiency 审计效率 P=jbr"5Q:
audit engagement letter 审计业务约定书 9ywP
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audit evidence 审计证据 P!JRIw
audit fee 审计费 _Di}={1[.
audit files 审计档案 v
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audit findings 审计中发现的事项 bC mhlSNi
audit implementation stage 审计实施阶段 8/|~E
audit mark 审计标识 6c/Tm0[
audit materiality 审计重要性 7v~\c%1V
audit method 审计方法 =k(~PB^>
audit objective 审计目标,审计目的 9g*MBe:
audit of financial statements 会计报表审计,财务报表审计 jKcnZu
audit opinion 审计意见 Je6=N3)
audit period 被审计期间,被审计年度 gl4|D
audit plan 审计计划 4IIXzMOa
audit planning 编制审计计划,制定审计计划,审计计划 :K)=Hf2y
audit planning stage 审计计划阶段 QzQTE-SQ
audit procedure 审计程序 uW,L<