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 6#P\DT
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审计词汇英汉对照 1'tagv?
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ability to continue as a going concern 持续经营能力 #@xSR:m
acceptability 可接受性,可接受程度 )%'Lm
acceptable level of detection risk 检查风险的可接受水平 (.TkvUj`
acceptance of engagement 接受委托 d5$2*h{^v
accepting the engagement for the first time 首次接受委托 (as'(+B
access to asset 对资产的接触 m~Q]#r
according to 根据,依据,依照 gAt[kW< n
account balance 账户余额 /rp.H'hC
account for 对……进行会计处理,核算;解释 uJVu:E.#1
accounting 会计,会计学 5qo^SiB.
accounting advisory serve 会计咨询服务 O
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accounting firm 会计师事务所 Bs2.$~
accounting information 会计信息,会计资料 PGZ .\i
accounting period 会计期间 WbZ{)
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accounting policies 会计政策 c$aTl9e
accounting professional bodies 会计职业组织,会计职业团体 '~i;g.n=}-
accounting records 会计记录 GFd~..$
accounting responsibility 会计责任 x
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accounting service 会计服务 W70J2
accounting standards 会计准则 Ql8E9~h
Accounting Standards for Business Enterprises 企业会计准则 c|q!C0X[
accounting system 会计系统 {6Tw+/`P
accounting treatment 会计处理 p-n_
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accuracy 准确性,精确性 `c@KlL*!Q
additional audit procedures 追加审计程序 ]Hk8XT@Q+
addressee 收件人,收信人 Hm2}xnY
Administration of State-owned Assets (the~) 国有资产管理局 DArEIt6Q
administrative laws and regulations 行政法规 A-gNfXP,D
adverse impact 不利影响,负面影响 9hG)9X4
adverse opinion 反对意见 X;ef&n`U0
advisory group 咨询组,顾问组 .&d]7@!qy
agency fee 代理费,代理费用 4Fhiac
aggregate 总计,合计为…… %m[
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alternation of document and record 变造文件和记录 SpbOvY=>
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 aH<BqD[#
amortisation 摊销 .QX|:]|n
analytical capacity 分析能力 hU=n>g>nx
analytical procedures 分析性程序 "orZje9AC
annual financial statements 年度会计报表,年度财务报表 l<
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appendix 附录,附表 D&_Ir>"\
applicable 适用的 rqk1 F~j|
applicable laws and regulations 适用的法规 xXQ#?::m
application systems 应用系统 .zr2!}lB
apply consistently 一贯地执行,一贯地实施 h-`Jd>u"
appropriate 适当的,合适的; R?3^Kx
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appropriate authorization 适当的授权 =1g
appropriateness of audit evidence 审计证据的适当性 e|Iylv[3
approval 批准,核准 xEtzqP<]
assertion (会计报表上的)认定;确认 X~XpX7d!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 T'.U?G
asset 资产,财产 lVY`^pw?
asset restructuring 资产重组 nW2fB8yq
assignment of duties 职责的划分 F-Mf~+=Dn
assistant 助理,助理人员 P6w!r>?6N
associated company 联属公司,联营公司 RE/'E?G
association 联合,结合;协会,社团 l]RO'
assumption 假设,假定 vwQ
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at a given date 在某一特定时日 _ +Ww1f
attestation 鉴证,公证 9?B}CCE<LR
attestation service 鉴证服务 8v)pPJr
audit adjustment 审计调整 'J~{8w,.
audit areas 审计领域 INrl^P*
audit conclusion 审计结论 ,lSt}Lml
audit effectiveness 审计效果 dn/0>|5OF(
audit efficiency 审计效率 p]=a:kd4J
audit engagement letter 审计业务约定书 i6w LM-.)
audit evidence 审计证据 $h1`-=\7
audit fee 审计费 (UWP=L1
audit files 审计档案 #
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audit findings 审计中发现的事项 kQ4-W9u
audit implementation stage 审计实施阶段 f ?:
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audit mark 审计标识 K~"uZa^s
audit materiality 审计重要性 kzPHPERA]
audit method 审计方法 K(RG:e~R0i
audit objective 审计目标,审计目的 $I&DAG