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 vk
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ability to continue as a going concern 持续经营能力 (3 B;
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acceptability 可接受性,可接受程度 ;c~6^s`2
acceptable level of detection risk 检查风险的可接受水平 N=-hXgX^
acceptance of engagement 接受委托 MB:E/
accepting the engagement for the first time 首次接受委托 , Lhgv1
access to asset 对资产的接触 $UKV2c
according to 根据,依据,依照 H
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account balance 账户余额 Pgb<;c:4
account for 对……进行会计处理,核算;解释 z[V|W
accounting 会计,会计学 :Iw)xd1d}\
accounting advisory serve 会计咨询服务 O
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accounting firm 会计师事务所 HlLF<k~}
accounting information 会计信息,会计资料
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accounting period 会计期间 1 vi<@i,
accounting policies 会计政策 G^oBu^bq~
accounting professional bodies 会计职业组织,会计职业团体 fXO"Mr1
accounting records 会计记录 ?GX5Pvg
accounting responsibility 会计责任 HuCH`|v-
accounting service 会计服务 qH$G_R#)8B
accounting standards 会计准则 7*uG9iX
Accounting Standards for Business Enterprises 企业会计准则 ;,4 Z5+
accounting system 会计系统 hG; NJx-=R
accounting treatment 会计处理 "wA3l%d[Y
accuracy 准确性,精确性 wbVM'E/&
additional audit procedures 追加审计程序 JYs
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addressee 收件人,收信人 `dMl5b
Administration of State-owned Assets (the~) 国有资产管理局 USJ4qv+-
administrative laws and regulations 行政法规 J3g>#N]='(
adverse impact 不利影响,负面影响 8K7zh.E
adverse opinion 反对意见 qFt%{~a
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advisory group 咨询组,顾问组 I3p ~pt2
agency fee 代理费,代理费用 [Kx_ %Le
aggregate 总计,合计为…… KhYGiVA
alternation of document and record 变造文件和记录 ^`Vt<DMT
alternative audit procedures 替代审计程序,备选审计程序 ngn%"xYX
amend 修改,修订 +u:8#!X$RD
amortisation 摊销 pu,/GBG_
analytical capacity 分析能力 F[ m^(x
analytical procedures 分析性程序 kfM}j
annual financial statements 年度会计报表,年度财务报表 :/K 'P`JaL
appendix 附录,附表 fw'$HV76
applicable 适用的 tbl!{Qwx
applicable laws and regulations 适用的法规 V! a|rTU6
application systems 应用系统 CSR6
apply consistently 一贯地执行,一贯地实施 e#)
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appropriate 适当的,合适的; %t`a-m
征用,挪用 ;9/6X#;$
appropriate authorization 适当的授权 |C\g 3N-
appropriateness of audit evidence 审计证据的适当性 ?7YX@x
approval 批准,核准 [P`Q_L,+
assertion (会计报表上的)认定;确认 LX!16a@SxA
assessed level of control risk 对控制风险的评估,控制风险的评估水平 t?
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asset 资产,财产 aG?'F`UQ
asset restructuring 资产重组 HkGzyDt
assignment of duties 职责的划分 i=#r JK=
assistant 助理,助理人员 cg}46)^<QH
associated company 联属公司,联营公司 ]nEN3RJ
association 联合,结合;协会,社团 ZZ)bTLu
assumption 假设,假定 6^s]2mMfk
at a given date 在某一特定时日 &B/cy<;y,
attestation 鉴证,公证 *(& J^
attestation service 鉴证服务 k;#$Oxa>t=
audit adjustment 审计调整 ?,;|*A
audit areas 审计领域 VgN`'
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audit conclusion 审计结论 )Tpc8Hr
audit effectiveness 审计效果 )p).}"
audit efficiency 审计效率 !c\s)&U7B
audit engagement letter 审计业务约定书 ,iB)8Km@U
audit evidence 审计证据 P)tX U
audit fee 审计费 _bMD|
audit files 审计档案 JhD8.@} b~
audit findings 审计中发现的事项 l p?
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audit implementation stage 审计实施阶段 F{}z[0
audit mark 审计标识 cg$~.ytPK
audit materiality 审计重要性 ?&