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 Q>Klkd5(
wbJBGT{sm
审计词汇英汉对照 ,mx\
-lWFy
[-[59H[6)
A EpO2%|@
b>QdP$>
dhA~Yu
ability to continue as a going concern 持续经营能力 (/nnN4\=
acceptability 可接受性,可接受程度 r'y Nc&~
acceptable level of detection risk 检查风险的可接受水平 qE2VUEv5Y
acceptance of engagement 接受委托 iJE:>qOTD5
accepting the engagement for the first time 首次接受委托 1OExa<Zq
access to asset 对资产的接触 9,~7,Py }
according to 根据,依据,依照 %\,9S`0
account balance 账户余额 Z[w}PN,xV
account for 对……进行会计处理,核算;解释 q
8sfG ;)
accounting 会计,会计学 SF-E>s!XL
accounting advisory serve 会计咨询服务 yYGs]+
accounting firm 会计师事务所 f8[O]MrO;
accounting information 会计信息,会计资料 Ph]b6
accounting period 会计期间 ~b*]jZwT
accounting policies 会计政策 n=4
accounting professional bodies 会计职业组织,会计职业团体 B<L7`xL
accounting records 会计记录 ^%zhj3#
accounting responsibility 会计责任 L,.~VNy-
accounting service 会计服务 , d $"`W2
accounting standards 会计准则 O'IU1sU
Accounting Standards for Business Enterprises 企业会计准则 (_4DZMf
accounting system 会计系统 TW>G
YGz
accounting treatment 会计处理 9s_^?q
accuracy 准确性,精确性 zMA;1Na
additional audit procedures 追加审计程序 XQn1B3k+
addressee 收件人,收信人 6d/Q"As
Administration of State-owned Assets (the~) 国有资产管理局 s!?uLSEdb
administrative laws and regulations 行政法规 "G%</G8M
adverse impact 不利影响,负面影响 66F?exr
adverse opinion 反对意见 J)n_u) ,
advisory group 咨询组,顾问组 TaD;_)(
agency fee 代理费,代理费用 iii|;v]+
aggregate 总计,合计为…… 3s?u05_
alternation of document and record 变造文件和记录 }R16WY_'
alternative audit procedures 替代审计程序,备选审计程序 L$3 lsu!4n
amend 修改,修订 Ws|`E`6O
amortisation 摊销 sw}O g`U
analytical capacity 分析能力 DqQp47kp
analytical procedures 分析性程序 V6P-?Nd
annual financial statements 年度会计报表,年度财务报表 ^D
+^~>f
appendix 附录,附表 9o5D3
d
K
applicable 适用的 MuO
KauYa
applicable laws and regulations 适用的法规 HdxP:s.T
application systems 应用系统 'o}[9ZBjn
apply consistently 一贯地执行,一贯地实施 % Q6
za'25
appropriate 适当的,合适的; MAkr9AKb,
征用,挪用 -c]AS[(
appropriate authorization 适当的授权 ,\v'%,:C
appropriateness of audit evidence 审计证据的适当性 2%fIe
approval 批准,核准 O%kUj&h^
assertion (会计报表上的)认定;确认 ]Ac}+?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 R]X 0D.
asset 资产,财产 i:aW
.QZ.
asset restructuring 资产重组 Q
>/,QX
assignment of duties 职责的划分 e1-tpD:J
assistant 助理,助理人员 MBg[hu%
associated company 联属公司,联营公司 7xeqs
q
association 联合,结合;协会,社团
\fT
QNF
assumption 假设,假定 )L:e0u
at a given date 在某一特定时日 GqR XNs!
attestation 鉴证,公证 PhC3F4
attestation service 鉴证服务 mF\!~ag|
audit adjustment 审计调整 SdYf^@%}F
audit areas 审计领域 z4SJxL
audit conclusion 审计结论 ` 'Qb?F6
audit effectiveness 审计效果 7C7.}U
audit efficiency 审计效率 )
FR7t
audit engagement letter 审计业务约定书 K{ar)_V/
audit evidence 审计证据 {7goYzQsi%
audit fee 审计费 ?yS1|CF%&y
audit files 审计档案 GA
gTy
audit findings 审计中发现的事项 K#Ck,Y
"
audit implementation stage 审计实施阶段 IANSpWea?
audit mark 审计标识 @/<UhnI
audit materiality 审计重要性 %nY\"
audit method 审计方法 JnsJ]_<
audit objective 审计目标,审计目的 HGGq;Nbm
audit of financial statements 会计报表审计,财务报表审计 .^{%hc*w4
audit opinion 审计意见 "wOfs$w%s
audit period 被审计期间,被审计年度 swF{}S"
audit plan 审计计划 nFn!6,>E
audit planning 编制审计计划,制定审计计划,审计计划 ac l<dY6
audit planning stage 审计计划阶段 -Ty~lZ)TDT
audit procedure 审计程序 D8Fi{?A#FV
audit programme 审计程序表,具体审计计划 lNL=Yu2p_
audit report 审计报告 A0)^I:&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :_R:>n9 p
audit report with a qualified opinion 有保留意见的审计报告 e7U\gtZ.
audit report with an adverse opinion 否定意见的审计报告
Bx#i?=*W
audit report with dual dates 双重日期审计报告 DRQx5fgL
audit reporting stage 审计报告阶段 [HQ)4xG
audit responsibility 审计责任 sWYnoRxu
audit results 审计结果 ;yJ:W8U]+;
audit risk 审计风险 YGyv)\
audit sampling 审计抽样 GkJcd;
audit sampling techniques 审计抽样方法,审计抽样技术 =D/zC'l
audit strategies 审计策略 >lRZvf-i
audit summary 审计总结,审计小结 }
9S}?R
audit team 审计小组 )SmnLvL
audit test 审计测试 <