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 h BMH)aU
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审计词汇英汉对照 T|4snU2M
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ability to continue as a going concern 持续经营能力 ~5aE2w0K
acceptability 可接受性,可接受程度 @"87F{!
acceptable level of detection risk 检查风险的可接受水平 I*)VZW
acceptance of engagement 接受委托 C".1
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accepting the engagement for the first time 首次接受委托 6vs3O
access to asset 对资产的接触 v|t{1
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according to 根据,依据,依照 rzLd"`
account balance 账户余额 laREjN/\`
account for 对……进行会计处理,核算;解释 cnNOZ$)
accounting 会计,会计学 htJuGfDx1
accounting advisory serve 会计咨询服务 4YA./j%'
accounting firm 会计师事务所 7k8n@39?
accounting information 会计信息,会计资料 02b6s&L
accounting period 会计期间 Cn
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accounting policies 会计政策 *o?i:LE]
accounting professional bodies 会计职业组织,会计职业团体 F1W+o?B
accounting records 会计记录 ^$?qT60%d|
accounting responsibility 会计责任 |m>}%{
accounting service 会计服务 UZxmhsv
accounting standards 会计准则 n'w,n1z7
Accounting Standards for Business Enterprises 企业会计准则 CY"i-e"q<Q
accounting system 会计系统 )m#']c:rg
accounting treatment 会计处理 H#(<-)j0_
accuracy 准确性,精确性 .Ao0;:;(2-
additional audit procedures 追加审计程序 !vqC+o>@
addressee 收件人,收信人 BSUPS+@+
Administration of State-owned Assets (the~) 国有资产管理局 POd/+e9d
administrative laws and regulations 行政法规 [?
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adverse impact 不利影响,负面影响 :=. *I
adverse opinion 反对意见 .[pUuVq]
advisory group 咨询组,顾问组 :F(9"L
agency fee 代理费,代理费用 oK+Lzb\d{M
aggregate 总计,合计为…… fEqC] *s
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 &d^=siL
amend 修改,修订
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amortisation 摊销 \9m*(_Q
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analytical capacity 分析能力 /=T"=bP#/
analytical procedures 分析性程序 pM$ @m]
annual financial statements 年度会计报表,年度财务报表 YMzBAf
appendix 附录,附表 %v=!'?VT
applicable 适用的 78Y@OL_$
applicable laws and regulations 适用的法规 >)Dhi+D
application systems 应用系统 /6tcSg)
apply consistently 一贯地执行,一贯地实施 S!dHNA:iU
appropriate 适当的,合适的; Lo`
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appropriate authorization 适当的授权 gA:TL{X0
appropriateness of audit evidence 审计证据的适当性 h7W}OF_=y
approval 批准,核准 {*xBm#
assertion (会计报表上的)认定;确认 PdE>@0X?M
assessed level of control risk 对控制风险的评估,控制风险的评估水平 f1cl';
asset 资产,财产 ~"7J}[i5
asset restructuring 资产重组 J W
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assignment of duties 职责的划分 lo:~aJ8
assistant 助理,助理人员 Jt=>-Spj
associated company 联属公司,联营公司 \qq-smcM-
association 联合,结合;协会,社团 _}=E^/;(
assumption 假设,假定 x:-`o_Q*i
at a given date 在某一特定时日 *\q8BZ
attestation 鉴证,公证 qei$<j'b
attestation service 鉴证服务 OlGR<X
audit adjustment 审计调整 ,U=E[X=H
audit areas 审计领域 xs1bxJ_R
audit conclusion 审计结论 #93}E
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audit effectiveness 审计效果 )Vk:YL++
audit efficiency 审计效率 <94WZ?{p
audit engagement letter 审计业务约定书 *{[d%B<lp
audit evidence 审计证据 fValSQc!U
audit fee 审计费 I: U$
audit files 审计档案 g!^J ,e=
audit findings 审计中发现的事项 <