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 =0:hrg+Zgx
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ability to continue as a going concern 持续经营能力 )5t_tPv
acceptability 可接受性,可接受程度 L9kP8&&KK
acceptable level of detection risk 检查风险的可接受水平 W#wM PsB
acceptance of engagement 接受委托 m,KY_1%M
accepting the engagement for the first time 首次接受委托 UEe qk"t^
access to asset 对资产的接触 >r*Zm2($MR
according to 根据,依据,依照 `Q8 D[
account balance 账户余额 Qm-P& g-
account for 对……进行会计处理,核算;解释 ES~]rPVS
accounting 会计,会计学 P:=ADW c
accounting advisory serve 会计咨询服务 xn@jL;+<-
accounting firm 会计师事务所 btYPp0o~
accounting information 会计信息,会计资料 O>Sbb2q?"
accounting period 会计期间 }Q=Zqlvz
accounting policies 会计政策 l>iU
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accounting professional bodies 会计职业组织,会计职业团体 4(&'V+
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accounting records 会计记录 M,@SUu v"
accounting responsibility 会计责任 CL*%06QyE
accounting service 会计服务 L~$RF {$
accounting standards 会计准则 + ND9###
Accounting Standards for Business Enterprises 企业会计准则 3q>"#+R.t
accounting system 会计系统 q-Qws0\v.
accounting treatment 会计处理 bDo'hDmW
accuracy 准确性,精确性 st2>e1vg
additional audit procedures 追加审计程序 \\qg2yI
addressee 收件人,收信人 }:mI6zsNj
Administration of State-owned Assets (the~) 国有资产管理局 qcot
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administrative laws and regulations 行政法规 1fy{@j(W
adverse impact 不利影响,负面影响 GEA;9TU|V
adverse opinion 反对意见 zaZ}:N/w(z
advisory group 咨询组,顾问组 M<)2
agency fee 代理费,代理费用 x\DkS
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aggregate 总计,合计为…… wl%1B64
alternation of document and record 变造文件和记录 39j d}]e
alternative audit procedures 替代审计程序,备选审计程序 =gIYa
amend 修改,修订 +Xp;T`,v
amortisation 摊销 K)?^b|D
analytical capacity 分析能力
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analytical procedures 分析性程序 {P-PH$ E-
annual financial statements 年度会计报表,年度财务报表 {dwV-qz
appendix 附录,附表 yjq
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applicable 适用的 "!tB";n
applicable laws and regulations 适用的法规 IMZKlU3
application systems 应用系统 [UH5D~Yx
apply consistently 一贯地执行,一贯地实施 j r[~
appropriate 适当的,合适的; 0Nu]N)H5<l
征用,挪用 oc(bcU
appropriate authorization 适当的授权 =;H'~
appropriateness of audit evidence 审计证据的适当性 v#|c.<].
approval 批准,核准 |
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assertion (会计报表上的)认定;确认 o,yvi
assessed level of control risk 对控制风险的评估,控制风险的评估水平 arP+(1U
asset 资产,财产 $<4Ar*i
asset restructuring 资产重组 (UZ*36@PJx
assignment of duties 职责的划分 o0'av+e7
assistant 助理,助理人员 1l_}O1
associated company 联属公司,联营公司 2M?
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association 联合,结合;协会,社团 i!3K G|V
assumption 假设,假定
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at a given date 在某一特定时日 =]a@)6y
attestation 鉴证,公证 X6 ,9D[Nw
attestation service 鉴证服务 0UJ`<Bfd
audit adjustment 审计调整 Q
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audit areas 审计领域 ugB{2oq i
audit conclusion 审计结论 #P#R~b]
audit effectiveness 审计效果 (;&?B.<\:
audit efficiency 审计效率 >@U<?wP
audit engagement letter 审计业务约定书 <6C9R>
audit evidence 审计证据 4C%>/*%8>
audit fee 审计费 a*j <TR
audit files 审计档案 gKN_~{{OD
audit findings 审计中发现的事项 Ye2];(M
audit implementation stage 审计实施阶段 nZCpT
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audit mark 审计标识 DA$Q-
audit materiality 审计重要性 _}@n_E
audit method 审计方法 CLEG'bZa,
audit objective 审计目标,审计目的 {*;]I?9Al
audit of financial statements 会计报表审计,财务报表审计 Oq,.Kz
audit opinion 审计意见 #2jn4>
audit period 被审计期间,被审计年度 l;*lPRoW,
audit plan 审计计划 51qIo 4$
audit planning 编制审计计划,制定审计计划,审计计划 o
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audit planning stage 审计计划阶段 NP`s[
audit procedure 审计程序 q7&yb.<KD.
audit programme 审计程序表,具体审计计划 id+m[']+
audit report 审计报告 df6Ν4L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )8 :RiG2B
audit report with a qualified opinion 有保留意见的审计报告 MQ(/l_=zQ
audit report with an adverse opinion 否定意见的审计报告 npcBpGL{
audit report with dual dates 双重日期审计报告 &OR