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 j*@l"V>~
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ability to continue as a going concern 持续经营能力 nL@KX>
acceptability 可接受性,可接受程度 GY3 Wj
acceptable level of detection risk 检查风险的可接受水平 0|xIBg)
acceptance of engagement 接受委托 '# NcZy
accepting the engagement for the first time 首次接受委托 2=0DCF;Bv
access to asset 对资产的接触 XLk<*0tp
according to 根据,依据,依照 @[<nQZw:
account balance 账户余额 C
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account for 对……进行会计处理,核算;解释 f|A
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accounting 会计,会计学 U/ V
accounting advisory serve 会计咨询服务 Ft=zzoVKg
accounting firm 会计师事务所 _cTh#t ^
accounting information 会计信息,会计资料 {_N,=DQ!
accounting period 会计期间 vzzE-(\\e
accounting policies 会计政策 0C<[9Dl.G8
accounting professional bodies 会计职业组织,会计职业团体 q>f<u&
accounting records 会计记录 L$'[5"ma
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accounting responsibility 会计责任 .Ig+Dj{)
accounting service 会计服务 N- e$^pST
accounting standards 会计准则 h2z_,`iS7
Accounting Standards for Business Enterprises 企业会计准则 (@X~VACT
accounting system 会计系统 )M=ioE8`h
accounting treatment 会计处理 *D4hq=
accuracy 准确性,精确性 <99M@ cF
additional audit procedures 追加审计程序 @W
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addressee 收件人,收信人 D.D$#O_n.S
Administration of State-owned Assets (the~) 国有资产管理局 'K@|3R
administrative laws and regulations 行政法规 %:>3n8n
adverse impact 不利影响,负面影响 lN,/3\B
adverse opinion 反对意见 O1%pxX'`S
advisory group 咨询组,顾问组 a8u9aEB
agency fee 代理费,代理费用 Rtb :nJ8
aggregate 总计,合计为…… ^
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alternation of document and record 变造文件和记录 [=O/1T
alternative audit procedures 替代审计程序,备选审计程序 )m6M9eC
amend 修改,修订 ~DO4,
amortisation 摊销 I`[i;U{CK
analytical capacity 分析能力 U<XSj#&8|
analytical procedures 分析性程序 ~/NKw:
annual financial statements 年度会计报表,年度财务报表 A[G0 .>Wk
appendix 附录,附表 f~E*Zz`;
applicable 适用的 4?N8R$
applicable laws and regulations 适用的法规 )%rg?lI
application systems 应用系统 R_sr?V|"
apply consistently 一贯地执行,一贯地实施 V n*
appropriate 适当的,合适的; t?}zdI(4
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appropriate authorization 适当的授权 ?Cl%{2omO
appropriateness of audit evidence 审计证据的适当性 &d"G/6
approval 批准,核准
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assertion (会计报表上的)认定;确认 2$?C7(kW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {$R' WXVs
asset 资产,财产 ptDY3n~'
asset restructuring 资产重组 ]}U*_rM:
assignment of duties 职责的划分 ?L
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assistant 助理,助理人员 =at@ Vp/y
associated company 联属公司,联营公司 @&X|5p"[g
association 联合,结合;协会,社团 U<CTubF
assumption 假设,假定 KVD8YfF
at a given date 在某一特定时日 lrv3fPIW
attestation 鉴证,公证 xZ6~Ma2z
attestation service 鉴证服务 (vb
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audit adjustment 审计调整 2
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audit areas 审计领域 ?,&
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audit conclusion 审计结论 N'g>MBdI
audit effectiveness 审计效果 nq6@6GRG
audit efficiency 审计效率 yp$_/p O=2
audit engagement letter 审计业务约定书 {5F-5YL+>
audit evidence 审计证据 Olh<,p+x
audit fee 审计费 poToeagZ~Q
audit files 审计档案 +tVaBhd!
audit findings 审计中发现的事项 (CsD*U`h
audit implementation stage 审计实施阶段 ,QcF|~n
audit mark 审计标识 %@.v2 cT
audit materiality 审计重要性 '=Rs/EDME
audit method 审计方法 ch0{
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audit objective 审计目标,审计目的 CaL\fZ
audit of financial statements 会计报表审计,财务报表审计 %d?cP}V
audit opinion 审计意见 S"xKL{5
audit period 被审计期间,被审计年度 C}_ ojcR
audit plan 审计计划 !4^C #{$
audit planning 编制审计计划,制定审计计划,审计计划 M7@2^G]p
audit planning stage 审计计划阶段 ^R# E:3e
audit procedure 审计程序 !"\80LP
audit programme 审计程序表,具体审计计划 ~},=OF-b
audit report 审计报告 UPG9)aF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i'#E)
audit report with a qualified opinion 有保留意见的审计报告 C!fMW+C@
audit report with an adverse opinion 否定意见的审计报告 H^s<{E0<
audit report with dual dates 双重日期审计报告 eD*A)
audit reporting stage 审计报告阶段 MM(xk
audit responsibility 审计责任 )pq;*~IBI
audit results 审计结果 T[j#M+p
audit risk 审计风险 m+lvl
audit sampling 审计抽样 )XYv}U
audit sampling techniques 审计抽样方法,审计抽样技术 c.>oe*+
audit strategies 审计策略 )i!o8YB
audit summary 审计总结,审计小结 B2C$N0R#
audit team 审计小组 =Ur}~w&H8
audit test 审计测试 .=X}cJ]`[
audit trail 审计轨迹 Hm%;=`:'
audit work 审计工作 [3{W^WSOz
audit working paper 审计工作底稿 rEv$+pP
audited financial statement 审计会计报表,已审计财务报表 {
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Auditing Guidelines (the~) 审计规范指南 I?ae\X@M
auditing standards 审计准则 |j#C|V%kV
audit-oriented working paper (审计)业务类工作底稿 xwJH(_-
authorisation 授权 =o& >fw
authorisation of transaction 交易的授权 STxKE %l
availability 可获得性 UN]f"k&