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 [-vd]ob
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审计词汇英汉对照 5\EHu8
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ability to continue as a going concern 持续经营能力 +zz9u?2C`
acceptability 可接受性,可接受程度 uTB;Bva
acceptable level of detection risk 检查风险的可接受水平 MH{vFA4:,
acceptance of engagement 接受委托 6~$<
accepting the engagement for the first time 首次接受委托 e0>@Yp[Kd
access to asset 对资产的接触 AVNB)K"
according to 根据,依据,依照 fbo64$!hZ
account balance 账户余额 Z2*hQ`eE
account for 对……进行会计处理,核算;解释 LUS7-~:F
accounting 会计,会计学 '>'h7F=tY
accounting advisory serve 会计咨询服务 Z''Fz(qMC
accounting firm 会计师事务所 K< Ct
accounting information 会计信息,会计资料 n'4D ;4
accounting period 会计期间 J8? 6yd-7
accounting policies 会计政策 $V`O%Sz
accounting professional bodies 会计职业组织,会计职业团体 Yn1 U@!
accounting records 会计记录 h`3;^T
accounting responsibility 会计责任 ub4(mS
accounting service 会计服务 pok,`yW\
accounting standards 会计准则 s/Q}fW$ex
Accounting Standards for Business Enterprises 企业会计准则 -cq ~\m^6
accounting system 会计系统 3%|<U51
accounting treatment 会计处理 \Xxx5:qM
accuracy 准确性,精确性 hw~cS7
additional audit procedures 追加审计程序 K7e<hdP_#
addressee 收件人,收信人 X<-]./
Administration of State-owned Assets (the~) 国有资产管理局 PO)5L
administrative laws and regulations 行政法规 tEP^w
adverse impact 不利影响,负面影响 ?]h+En5z8
adverse opinion 反对意见 ^T^U:Zdq
advisory group 咨询组,顾问组 |S>nfL{TQe
agency fee 代理费,代理费用 ZMx_J
aggregate 总计,合计为…… z$;%SYI
alternation of document and record 变造文件和记录 ;'J L$=
alternative audit procedures 替代审计程序,备选审计程序 g08=D$P
amend 修改,修订
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amortisation 摊销 Z|wZyt$$
analytical capacity 分析能力 mT-5Ok&TUe
analytical procedures 分析性程序 2sittP
annual financial statements 年度会计报表,年度财务报表 ;iS}<TA
appendix 附录,附表 R
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applicable 适用的 Saz+GQ G
applicable laws and regulations 适用的法规 gVq{g,yi
application systems 应用系统 eh)J'G]G
apply consistently 一贯地执行,一贯地实施 |<BTK_R
appropriate 适当的,合适的; ={feN L
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appropriate authorization 适当的授权 ih~c(&n0
appropriateness of audit evidence 审计证据的适当性 ) mv}u~
approval 批准,核准 x!"!oJG^k
assertion (会计报表上的)认定;确认 2]4R`[#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 n\cP17dr
asset 资产,财产 ;=uHK'{
asset restructuring 资产重组 w;#9 hW&
assignment of duties 职责的划分 8E0Rg/DnT
assistant 助理,助理人员 KrbNo$0%
associated company 联属公司,联营公司 CQtd%'rt6
association 联合,结合;协会,社团 y8<,>
assumption 假设,假定 i
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at a given date 在某一特定时日 XUSfOf(
attestation 鉴证,公证 *><]
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attestation service 鉴证服务 .3HC*E.e
audit adjustment 审计调整 93'%aSDI%
audit areas 审计领域 Rj E,Wn
audit conclusion 审计结论 wkd591d*
audit effectiveness 审计效果 ;G},xDGO_m
audit efficiency 审计效率 PDpIU.=!0
audit engagement letter 审计业务约定书
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audit evidence 审计证据 {b#c0>.8-
audit fee 审计费 ::M/s#-@
audit files 审计档案 H%%#^rb^
audit findings 审计中发现的事项 @*2FG\c<
audit implementation stage 审计实施阶段 G:@gO2(D
audit mark 审计标识 L>@6lhD)x
audit materiality 审计重要性 Qy3e,9nS
audit method 审计方法 f}+G;a9Nj
audit objective 审计目标,审计目的 cF/FretoO
audit of financial statements 会计报表审计,财务报表审计 .upcUS8
audit opinion 审计意见 :'rXu6c-
audit period 被审计期间,被审计年度 ]gmf%g'C
audit plan 审计计划 +T4<