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 j`"cU$NRM
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审计词汇英汉对照 ?E7.x%n7X5
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ability to continue as a going concern 持续经营能力 6H!"oC&
acceptability 可接受性,可接受程度 zC$(/nZ
acceptable level of detection risk 检查风险的可接受水平 q*{Dy1Tj
acceptance of engagement 接受委托 f@J-6uQ7w
accepting the engagement for the first time 首次接受委托 $g)X,iQu
access to asset 对资产的接触 >l!DWi6
according to 根据,依据,依照 e@L7p,
account balance 账户余额 2d-C}&}L\
account for 对……进行会计处理,核算;解释 T8J[B( )L
accounting 会计,会计学 "ZFK-jn/
accounting advisory serve 会计咨询服务 Y&`nB,'
accounting firm 会计师事务所 5I@2U vV8
accounting information 会计信息,会计资料 `@i!'h
accounting period 会计期间 8Vqh1<
accounting policies 会计政策 Yc1ve
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 V s1Z$HS`
accounting responsibility 会计责任 G |vG5$Nf
accounting service 会计服务 {AqPQeNgz
accounting standards 会计准则 fmq9u(!
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Accounting Standards for Business Enterprises 企业会计准则 VBI~U?0
accounting system 会计系统 c*x5t"{
accounting treatment 会计处理 k-\RdX)E
accuracy 准确性,精确性 NX:i]t
additional audit procedures 追加审计程序 fRd^@@,[
addressee 收件人,收信人 [O(8izv
Administration of State-owned Assets (the~) 国有资产管理局 Mi_/
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administrative laws and regulations 行政法规 /0qLMlL$
adverse impact 不利影响,负面影响 )]5}d$83
adverse opinion 反对意见 {QTnVS't 0
advisory group 咨询组,顾问组 Ta3qEV s
agency fee 代理费,代理费用 2N:|B O>
aggregate 总计,合计为…… QGQ>shIeZ
alternation of document and record 变造文件和记录 P ||:?3IH
alternative audit procedures 替代审计程序,备选审计程序 r+%}XS%;h
amend 修改,修订 Qtpw0t"
amortisation 摊销 \`M8Mu9~w
analytical capacity 分析能力 mdTCe
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analytical procedures 分析性程序 vmZyvJSE
annual financial statements 年度会计报表,年度财务报表 &*N;yW""f
appendix 附录,附表 b$:<T7vei
applicable 适用的 `aW>h8$I)
applicable laws and regulations 适用的法规 u4a(AB>S
application systems 应用系统 Q4,!N(>D
apply consistently 一贯地执行,一贯地实施 h|j$Jy
appropriate 适当的,合适的; td#B$$[
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appropriate authorization 适当的授权 X]OVc<F
appropriateness of audit evidence 审计证据的适当性 /
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approval 批准,核准 Q5H!
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assertion (会计报表上的)认定;确认
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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 i#Y[I"
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asset 资产,财产 8=U0\<wT
asset restructuring 资产重组 ~SRK}5E
assignment of duties 职责的划分 ?W(>Yefk
assistant 助理,助理人员 hc;8Vsa
associated company 联属公司,联营公司 54%@q[-
association 联合,结合;协会,社团 ;NHZD
assumption 假设,假定 O+^l>+ZGj?
at a given date 在某一特定时日 R6A{u(
attestation 鉴证,公证
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attestation service 鉴证服务 sV))Z2sq
audit adjustment 审计调整 kgV_*0^
audit areas 审计领域 `'Af`u\R
audit conclusion 审计结论 yIL6Sb
audit effectiveness 审计效果 jLRh/pbz4
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 fvDt_g9 oI
audit evidence 审计证据 5QR=$?K
audit fee 审计费 Xv%1W?
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audit files 审计档案 ?B"k9+%5ej
audit findings 审计中发现的事项 3S~Gi,
audit implementation stage 审计实施阶段 /uM;g9 m
audit mark 审计标识 |ZAR!u&0
audit materiality 审计重要性 b!7*bFTt
audit method 审计方法 '51 8S"T @
audit objective 审计目标,审计目的 4iD-jM_D
audit of financial statements 会计报表审计,财务报表审计 mu[:b
audit opinion 审计意见 dp3>G2Yq
audit period 被审计期间,被审计年度 <