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 B~4mk
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审计词汇英汉对照 KwQXA'
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ability to continue as a going concern 持续经营能力 e|35|I '
acceptability 可接受性,可接受程度 E
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acceptable level of detection risk 检查风险的可接受水平 -.^= Z!=M
acceptance of engagement 接受委托 7d%A1}Bq$
accepting the engagement for the first time 首次接受委托 PlF89-
access to asset 对资产的接触 55(J&q
according to 根据,依据,依照 ,q/tyGj
account balance 账户余额 hw7~i
account for 对……进行会计处理,核算;解释 vRq=m8
accounting 会计,会计学 m]Hb+Y=;h
accounting advisory serve 会计咨询服务 w
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accounting firm 会计师事务所 m`[oT\
accounting information 会计信息,会计资料 k q/t]%(
accounting period 会计期间 HIQ]"Hl
accounting policies 会计政策 5XhK#X%:A
accounting professional bodies 会计职业组织,会计职业团体 7=; D0SS
accounting records 会计记录 5F% h>tqh
accounting responsibility 会计责任 fpI;`s
accounting service 会计服务 YLD-SS[/>
accounting standards 会计准则 G* 8+h
Accounting Standards for Business Enterprises 企业会计准则 .ou!g&xu
accounting system 会计系统 Qo]vpp^[#
accounting treatment 会计处理 +"TI_tK,S
accuracy 准确性,精确性 >SY2LmV'a
additional audit procedures 追加审计程序 hg$qbeUl
addressee 收件人,收信人 s@.`"TF.7
Administration of State-owned Assets (the~) 国有资产管理局 !5yRWMO9X~
administrative laws and regulations 行政法规 ~% D^Ga7
adverse impact 不利影响,负面影响 `%KpTh
adverse opinion 反对意见 ocb%&m;i
advisory group 咨询组,顾问组 A73V6"
agency fee 代理费,代理费用 /8 e2dw:
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aggregate 总计,合计为…… G5y]^P
alternation of document and record 变造文件和记录 tn(?nQN3
alternative audit procedures 替代审计程序,备选审计程序 \7OJN
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amend 修改,修订 tjBh$)
amortisation 摊销 4r68`<mn[
analytical capacity 分析能力 {QIS411
analytical procedures 分析性程序 BnKP7e
annual financial statements 年度会计报表,年度财务报表 JUe K"|fA
appendix 附录,附表 jh<TdvF2$
applicable 适用的 Z%, \+tRe
applicable laws and regulations 适用的法规 M63s(f
application systems 应用系统 >C*?17\
apply consistently 一贯地执行,一贯地实施 lBizC5t!o
appropriate 适当的,合适的; 8MYLXW6
征用,挪用 b#?ai3E
appropriate authorization 适当的授权 J
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appropriateness of audit evidence 审计证据的适当性 qcR|E`k-G
approval 批准,核准 ~`nm<
assertion (会计报表上的)认定;确认 f.U0E6-(3N
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =!1-AR%.^
asset 资产,财产 U.zRIhA]
asset restructuring 资产重组 'xLM>6[wz
assignment of duties 职责的划分 _WRR
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assistant 助理,助理人员 JLFFh!J
associated company 联属公司,联营公司 #;qFPj- v
association 联合,结合;协会,社团 SdjUhR+o
assumption 假设,假定 }a #b$]Y
at a given date 在某一特定时日 }QX2:a
attestation 鉴证,公证 t z
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attestation service 鉴证服务 &;r'{$
audit adjustment 审计调整 P;HVL flu
audit areas 审计领域 *_2O*{V
audit conclusion 审计结论 (R;)
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audit effectiveness 审计效果 i5L+8kx4
audit efficiency 审计效率 m2-fi*Mgg
audit engagement letter 审计业务约定书 8|S1|t,
audit evidence 审计证据 z$I[kR%I{
audit fee 审计费 ;*<{*6;=?
audit files 审计档案 }(f.uN_v
audit findings 审计中发现的事项 =:CGl
audit implementation stage 审计实施阶段 *783xEF>f
audit mark 审计标识 rC1qGzg\a
audit materiality 审计重要性 ~I/>i&