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 We#O'm
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审计词汇英汉对照 ,t>/_pI+=
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ability to continue as a going concern 持续经营能力 X*C4NF0
acceptability 可接受性,可接受程度 G;pxB,4s5
acceptable level of detection risk 检查风险的可接受水平 K29KS)~;W
acceptance of engagement 接受委托 CpICb9w
accepting the engagement for the first time 首次接受委托 zc-.W2"Hu
access to asset 对资产的接触 u7<s_M3%N
according to 根据,依据,依照 [&FWR
account balance 账户余额 qu/59D
account for 对……进行会计处理,核算;解释 dmD':1
accounting 会计,会计学 D8Vb@5MW
accounting advisory serve 会计咨询服务 8>K2[cPD
accounting firm 会计师事务所 j^Z3
accounting information 会计信息,会计资料 7uRXu>h
accounting period 会计期间 -xf=dzm)
accounting policies 会计政策 C"ZCX6p+$
accounting professional bodies 会计职业组织,会计职业团体 &wZ:$lK#o
accounting records 会计记录 0$l
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accounting responsibility 会计责任 wBXgzd%L
accounting service 会计服务 dKyX70Zy9
accounting standards 会计准则 aOj5b>>
Accounting Standards for Business Enterprises 企业会计准则 #
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accounting system 会计系统 p68)
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accounting treatment 会计处理 cS ;hyLd
accuracy 准确性,精确性 =X2
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additional audit procedures 追加审计程序 ]7^YPFc+
addressee 收件人,收信人 8a1G0HRQ
Administration of State-owned Assets (the~) 国有资产管理局 ,Tyh._sa
administrative laws and regulations 行政法规 |&TRN1
adverse impact 不利影响,负面影响 >c7fg^@
adverse opinion 反对意见 !W8'apG&[
advisory group 咨询组,顾问组 T{j&w% (z
agency fee 代理费,代理费用 X J
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aggregate 总计,合计为…… #.%;U' #O
alternation of document and record 变造文件和记录 p]#%e0
alternative audit procedures 替代审计程序,备选审计程序 xFS`#1
amend 修改,修订 sT3O_20{
amortisation 摊销 |S:St HZm
analytical capacity 分析能力 E7axINca
analytical procedures 分析性程序 /cDla5eej
annual financial statements 年度会计报表,年度财务报表 t{K1ht$[:
appendix 附录,附表 ]#[R^t
applicable 适用的 e p;_'
applicable laws and regulations 适用的法规 !T|X/BR
application systems 应用系统 u*&wMR>Crf
apply consistently 一贯地执行,一贯地实施 $3%EKi
appropriate 适当的,合适的; -q\1Tlc]3
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appropriate authorization 适当的授权 9[B*CD|
appropriateness of audit evidence 审计证据的适当性 Wel-a<
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approval 批准,核准 ,y?0Iwf
assertion (会计报表上的)认定;确认 dM 7-,9Vc
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (
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asset 资产,财产 Xi1/w
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asset restructuring 资产重组 [HK[{M=v=
assignment of duties 职责的划分 ;e_n7>'#%
assistant 助理,助理人员 5>JrTO5
associated company 联属公司,联营公司 z}N=Oe
association 联合,结合;协会,社团 i%0Ml:Y
assumption 假设,假定 <D
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at a given date 在某一特定时日 4RNB\D
attestation 鉴证,公证 +kQ$X{+;8
attestation service 鉴证服务 _Y*]'?g`
audit adjustment 审计调整 <`a!%_LC
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audit areas 审计领域
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audit conclusion 审计结论 +dk}$w[g
audit effectiveness 审计效果 'cT R<LVo
audit efficiency 审计效率 FU~ Ip
audit engagement letter 审计业务约定书 ]7-*1kL8=~
audit evidence 审计证据 3j(GcR9
audit fee 审计费 X)xQKkL0
audit files 审计档案 U*=ebZno
audit findings 审计中发现的事项 W :jC2,s!m
audit implementation stage 审计实施阶段 9dr\=e6) C
audit mark 审计标识 q3e%L
audit materiality 审计重要性 }^^X-_XT
audit method 审计方法 c
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audit objective 审计目标,审计目的 Edc< 8-
audit of financial statements 会计报表审计,财务报表审计 ;+`t[ go
audit opinion 审计意见 gyJ$Jp
audit period 被审计期间,被审计年度 ^c!"*L0E
audit plan 审计计划 kc\^xq~
audit planning 编制审计计划,制定审计计划,审计计划 ;zIAh[z
audit planning stage 审计计划阶段 o4,W!^n2
audit procedure 审计程序 _JiB=<Fkr
audit programme 审计程序表,具体审计计划 \SS1-UbL
audit report 审计报告 ?
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,[%KSyH
audit report with a qualified opinion 有保留意见的审计报告 B_anO{3$4
audit report with an adverse opinion 否定意见的审计报告 $uF}GP_)
audit report with dual dates 双重日期审计报告 S.aSNH<
audit reporting stage 审计报告阶段 Lk6UT)C
audit responsibility 审计责任 fn(KmuNA
audit results 审计结果 x-+Hy\^@|
audit risk 审计风险 g>A*kY
audit sampling 审计抽样 /Zap'S/
audit sampling techniques 审计抽样方法,审计抽样技术 <V#9a83JP
audit strategies 审计策略 %,E\8{I+
audit summary 审计总结,审计小结 >fPa>[_1
audit team 审计小组 iVLfAN @
audit test 审计测试 N2vSJ\u
audit trail 审计轨迹 UYn5Pix
audit work 审计工作 Wqy|Y*$qT
audit working paper 审计工作底稿 ,8nu%zcVn
audited financial statement 审计会计报表,已审计财务报表 8hZ+[E}
Auditing Guidelines (the~) 审计规范指南 x4Mq{MrWp
auditing standards 审计准则 j{U?kW{o
audit-oriented working paper (审计)业务类工作底稿 a.#`>
authorisation 授权 BMkN68q
authorisation of transaction 交易的授权 @k>}h\w
availability 可获得性 Jw)Uk<