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 ePZAi"k
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审计词汇英汉对照 }9^'etD
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ability to continue as a going concern 持续经营能力 T{2)d]Y
acceptability 可接受性,可接受程度 1;KJUf[N
acceptable level of detection risk 检查风险的可接受水平 }
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acceptance of engagement 接受委托 n&o"RE 0~0
accepting the engagement for the first time 首次接受委托 J5{
access to asset 对资产的接触 }D+ b`,
according to 根据,依据,依照 $9j>oUG
account balance 账户余额 pacD7'1{
account for 对……进行会计处理,核算;解释 r*8a!jm?
accounting 会计,会计学 St(jrZb
accounting advisory serve 会计咨询服务 p^}`^>OL
accounting firm 会计师事务所 #?+[|RS|
accounting information 会计信息,会计资料 J+Fev.9>
accounting period 会计期间 {]U
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accounting policies 会计政策 ~ES%=if~Y
accounting professional bodies 会计职业组织,会计职业团体 Yyar{$he
accounting records 会计记录 }ng?Ar[
accounting responsibility 会计责任 qdy(C^(fa
accounting service 会计服务 }Xk_
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accounting standards 会计准则 wfe4b
Accounting Standards for Business Enterprises 企业会计准则 */JYP +
accounting system 会计系统 3s|:7
accounting treatment 会计处理 !Yr
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accuracy 准确性,精确性 vE8BB$D
additional audit procedures 追加审计程序 mI{Fs|9h
addressee 收件人,收信人 {}8C/4iP
Administration of State-owned Assets (the~) 国有资产管理局 @;KYvDY
administrative laws and regulations 行政法规 s
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adverse impact 不利影响,负面影响 hr&&b3W3p
adverse opinion 反对意见 IiRQ-,t1
advisory group 咨询组,顾问组 &;p
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agency fee 代理费,代理费用 5-ED\-
aggregate 总计,合计为…… fzw:[z:%
alternation of document and record 变造文件和记录 4X*U~}
alternative audit procedures 替代审计程序,备选审计程序 d(XOZF
amend 修改,修订 (3$DUvx7
amortisation 摊销 [&4+
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analytical capacity 分析能力 xo?'L&%
analytical procedures 分析性程序 ~4Gc~ "
annual financial statements 年度会计报表,年度财务报表 SPRTJdaC9
appendix 附录,附表 ^n<YO=|u
applicable 适用的 Hc@_@G
applicable laws and regulations 适用的法规 1ig*Xp[
application systems 应用系统 ?>{u@tYL
apply consistently 一贯地执行,一贯地实施 !ht2*8$lQ
appropriate 适当的,合适的; $Zo|ta^
征用,挪用 ybsw{[X>M
appropriate authorization 适当的授权 GDC@s<[k
appropriateness of audit evidence 审计证据的适当性 ?H,f|nc
approval 批准,核准 #]5KWXC'~
assertion (会计报表上的)认定;确认 M*qE)dZjS
assessed level of control risk 对控制风险的评估,控制风险的评估水平 kaQNcMcq
asset 资产,财产 ;,6C&|n]w
asset restructuring 资产重组 V sx
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assignment of duties 职责的划分 WEX7=^k9
assistant 助理,助理人员 nA_'jl
associated company 联属公司,联营公司 n"aF#HR?0d
association 联合,结合;协会,社团
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assumption 假设,假定 !4D?X\~"%
at a given date 在某一特定时日 T[xIn+w
attestation 鉴证,公证 T fkGkVR
attestation service 鉴证服务 gED|2%BXb
audit adjustment 审计调整 RQ[/s
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audit areas 审计领域 "_LqIW1
audit conclusion 审计结论 L7aVj&xM
audit effectiveness 审计效果 ZiQ<SSo:
audit efficiency 审计效率 g
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audit engagement letter 审计业务约定书 eGg6wd
audit evidence 审计证据 p`A2^FS)
audit fee 审计费 &+@`Si=
audit files 审计档案 H"^9g3U
audit findings 审计中发现的事项 zSD_t
audit implementation stage 审计实施阶段 *yw!Y{e!9
audit mark 审计标识 ?Y
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audit materiality 审计重要性 1U.X[}e
audit method 审计方法 o+x!
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audit objective 审计目标,审计目的 Ssz;d&93
audit of financial statements 会计报表审计,财务报表审计 YaSBIq{z
audit opinion 审计意见 g.di3GGi
audit period 被审计期间,被审计年度 @iV-pJ-
audit plan 审计计划 $\vNS
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audit planning 编制审计计划,制定审计计划,审计计划 ps:`rVQ7
audit planning stage 审计计划阶段 C7vBa<a
audit procedure 审计程序 K-\wx5#l/
audit programme 审计程序表,具体审计计划
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audit report 审计报告 P2f^]z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )sdHJ
audit report with a qualified opinion 有保留意见的审计报告 RD)Vb$.B:
audit report with an adverse opinion 否定意见的审计报告 &PL=nI\)
audit report with dual dates 双重日期审计报告 L[9Kh&