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 s=)0y$
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审计词汇英汉对照 [>`[1;a X
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ability to continue as a going concern 持续经营能力 ,.#
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acceptability 可接受性,可接受程度 B_f0-nKP
acceptable level of detection risk 检查风险的可接受水平 TF\<`}akX
acceptance of engagement 接受委托 b0\'JZ
accepting the engagement for the first time 首次接受委托 ONx|c'0g
access to asset 对资产的接触 o;#{N~4[$
according to 根据,依据,依照 e"jA#Y #
account balance 账户余额 WZ.d"EE"
account for 对……进行会计处理,核算;解释 6k#H>zY,
accounting 会计,会计学 kBPFk t2
accounting advisory serve 会计咨询服务 U3ygFW%
accounting firm 会计师事务所 , N:'Z
accounting information 会计信息,会计资料 ]mU,y$IQ
accounting period 会计期间 `
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accounting policies 会计政策 A<6V$e$:2
accounting professional bodies 会计职业组织,会计职业团体 C:tA|<b|
accounting records 会计记录 KR
accounting responsibility 会计责任 \L#BAB6z
accounting service 会计服务 1'|6IR1'
accounting standards 会计准则 vS~y~ uU%6
Accounting Standards for Business Enterprises 企业会计准则 pv;c<NQ'1
accounting system 会计系统 Q]*YIb~D
accounting treatment 会计处理 K#"@nVWJ.m
accuracy 准确性,精确性 /)8
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additional audit procedures 追加审计程序 \!UNale
addressee 收件人,收信人 tVx.J'"Y
Administration of State-owned Assets (the~) 国有资产管理局 Z$R2Z$f
administrative laws and regulations 行政法规 #vO3*-hs
adverse impact 不利影响,负面影响 my#qmI
adverse opinion 反对意见 ht^U VV2
advisory group 咨询组,顾问组 I3Sl>e(Z
agency fee 代理费,代理费用 y)3(
aggregate 总计,合计为…… mB(*)PwZ
alternation of document and record 变造文件和记录 :oB4\/(G#
alternative audit procedures 替代审计程序,备选审计程序 -_jV.`t
amend 修改,修订 >l$vu-k)~4
amortisation 摊销 b("JgE`
analytical capacity 分析能力 uTJi }4cw
analytical procedures 分析性程序 O$
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annual financial statements 年度会计报表,年度财务报表 RJs_ S
appendix 附录,附表 (PYUfiOf
applicable 适用的 S(A0),
applicable laws and regulations 适用的法规 K{VF_S:
application systems 应用系统 _ED1".f
apply consistently 一贯地执行,一贯地实施 H+zn:j@~L
appropriate 适当的,合适的; M3Kpp_d_!
征用,挪用 XA])<
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appropriate authorization 适当的授权 aMTY{
appropriateness of audit evidence 审计证据的适当性 PiB)pUYj
approval 批准,核准 RCt)qh+
assertion (会计报表上的)认定;确认 MW9B
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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 K.
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asset 资产,财产 /3%]Ggwe
asset restructuring 资产重组 cFLu+4.jsG
assignment of duties 职责的划分 hE:P
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assistant 助理,助理人员 1elx~5v1.=
associated company 联属公司,联营公司 +!POKr
association 联合,结合;协会,社团 ZP)=2'RY
assumption 假设,假定 BN4dr9T
at a given date 在某一特定时日 Kw'Dzz%kN
attestation 鉴证,公证 ,|I\{J #C
attestation service 鉴证服务 }jU{RR%6B
audit adjustment 审计调整 )I+1 b
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audit areas 审计领域 ^OG^%
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audit conclusion 审计结论 M;MD-|U
audit effectiveness 审计效果 G%YD2<V
audit efficiency 审计效率 =Ak>2
audit engagement letter 审计业务约定书 JXj`
audit evidence 审计证据 r"fu{4aX
audit fee 审计费 hl~(&D1^
audit files 审计档案 |iM*}Ix-
audit findings 审计中发现的事项 mC~W/KReA
audit implementation stage 审计实施阶段 F__>`Dol
audit mark 审计标识 3:Co K#
audit materiality 审计重要性 q1dYiG.-Z
audit method 审计方法 ECkfFE`
audit objective 审计目标,审计目的 cb%w,yXw
audit of financial statements 会计报表审计,财务报表审计 jo<