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 s((_^yf
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ability to continue as a going concern 持续经营能力 Pi|oO-M
acceptability 可接受性,可接受程度 6Bm2_B
acceptable level of detection risk 检查风险的可接受水平 h?:Y\DlU'
acceptance of engagement 接受委托 0=J69Yd
accepting the engagement for the first time 首次接受委托 ) N"gW*
access to asset 对资产的接触 V_7xXuM/
according to 根据,依据,依照 <ByDT$E_
account balance 账户余额 =8fZG
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account for 对……进行会计处理,核算;解释 *`V-zD
accounting 会计,会计学 `Lu\zR%<
accounting advisory serve 会计咨询服务 Mky8qVQ2
accounting firm 会计师事务所 _j2h3lCT
accounting information 会计信息,会计资料 I2=Kq{
accounting period 会计期间 )p;gm`42oY
accounting policies 会计政策 f?C !B
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accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 oYN# T=Xi
accounting responsibility 会计责任 {N,w5!cP
accounting service 会计服务 X_eV<]zA+
accounting standards 会计准则 pf`li]j'V
Accounting Standards for Business Enterprises 企业会计准则 h@D4~(r
accounting system 会计系统 M O/-?@w
accounting treatment 会计处理 %rRpUrnm
accuracy 准确性,精确性 Fk,3th
additional audit procedures 追加审计程序 , 0rC_)&B
addressee 收件人,收信人 u$[T8UqF
Administration of State-owned Assets (the~) 国有资产管理局 '17u
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administrative laws and regulations 行政法规 jWW2&cBm\
adverse impact 不利影响,负面影响 X|wXTecg*|
adverse opinion 反对意见 6A/|XwfE/v
advisory group 咨询组,顾问组 U-s6h;^O
agency fee 代理费,代理费用 QrPWS-3~!
aggregate 总计,合计为…… hTn
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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 Q\:'gx8`
amend 修改,修订 EH$wWl^
amortisation 摊销 ,O(XNA(C
analytical capacity 分析能力 \9/n~/{
analytical procedures 分析性程序 es(vW
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annual financial statements 年度会计报表,年度财务报表 &/, BFx"
appendix 附录,附表 Ec6{?\
applicable 适用的 1.H"$D>TC
applicable laws and regulations 适用的法规 XfsCu>
application systems 应用系统 ^J~
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apply consistently 一贯地执行,一贯地实施 9HEc=,D|
appropriate 适当的,合适的; n5]<|>Uvx
征用,挪用 >8tE`2[i*
appropriate authorization 适当的授权 Gz@%UIv
appropriateness of audit evidence 审计证据的适当性 `u-VGd\
approval 批准,核准 +-~;?wA
assertion (会计报表上的)认定;确认 ,_lwT}*w
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Qw5M
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asset 资产,财产 %e1vq
asset restructuring 资产重组 O.K8$
assignment of duties 职责的划分 ?0;b}Xl-
assistant 助理,助理人员 t8)Fkx#8}
associated company 联属公司,联营公司 sfrh+o57
association 联合,结合;协会,社团 jv|IV
assumption 假设,假定 >v<}$v6D~
at a given date 在某一特定时日 IW BVfN->}
attestation 鉴证,公证 (%fGS.TR
attestation service 鉴证服务 >PGm} s_
audit adjustment 审计调整 P7y[9|^
audit areas 审计领域 0`ib_&yI
audit conclusion 审计结论 wc,y+C#V
audit effectiveness 审计效果 !6 $>|
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 s_*eX N
audit evidence 审计证据 !J6s^um
audit fee 审计费 2iG(v._x
audit files 审计档案 *<