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!'4A&
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审计词汇英汉对照 _0UE*l$t
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ability to continue as a going concern 持续经营能力 <KfR)7I$0a
acceptability 可接受性,可接受程度 e+)y6Q=
acceptable level of detection risk 检查风险的可接受水平 X *EseC
acceptance of engagement 接受委托 ,4Q8r:_ u
accepting the engagement for the first time 首次接受委托 p=3t!3
access to asset 对资产的接触 g)=$zXWhP
according to 根据,依据,依照 X&IT s
account balance 账户余额 41P0)o
account for 对……进行会计处理,核算;解释 Kwi+}B!
accounting 会计,会计学 '#SZ|Rr6tX
accounting advisory serve 会计咨询服务 T?RN} @D
accounting firm 会计师事务所 \iaZV.#f
accounting information 会计信息,会计资料 8!YQ9T [
accounting period 会计期间 [ r
accounting policies 会计政策 /:ZwGyT;
accounting professional bodies 会计职业组织,会计职业团体 wE"lk
accounting records 会计记录 mG$N%`aG
accounting responsibility 会计责任 h?v8b+:0
accounting service 会计服务 ]_|'N7J
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 Nu3gkIz5z-
accounting system 会计系统 P&=YLL<W
accounting treatment 会计处理
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accuracy 准确性,精确性 v(GnG
additional audit procedures 追加审计程序 P j,H]
addressee 收件人,收信人 %|ClYr
Administration of State-owned Assets (the~) 国有资产管理局 u}
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administrative laws and regulations 行政法规 ?PqkC&o[q
adverse impact 不利影响,负面影响 bRrSd:e
adverse opinion 反对意见 (EvYrm4
advisory group 咨询组,顾问组 5D2mZ/
agency fee 代理费,代理费用 Vr Lp5?Bh
aggregate 总计,合计为…… &-{%G=5~e%
alternation of document and record 变造文件和记录 ,]nRnI^
alternative audit procedures 替代审计程序,备选审计程序 yf!7
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amend 修改,修订 \ 4^zY'
amortisation 摊销 ,i|K} Y&
analytical capacity 分析能力 <T;V9(66
analytical procedures 分析性程序 y10W\beJ
annual financial statements 年度会计报表,年度财务报表 R)ZzRz|/
appendix 附录,附表 cJbv,RV<
applicable 适用的 Thu_`QP^
applicable laws and regulations 适用的法规 Z,/^lg c,
application systems 应用系统 +nHr+7
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apply consistently 一贯地执行,一贯地实施 ]*'_a@h
appropriate 适当的,合适的; rk4KAX_[
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appropriate authorization 适当的授权 H }]Zp
appropriateness of audit evidence 审计证据的适当性 pC0gw2n8M
approval 批准,核准 F_g(}wE#
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assertion (会计报表上的)认定;确认 \y%"tJ~N{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )P? F ni}
asset 资产,财产 GF9[|).
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asset restructuring 资产重组 a'/C)fplL
assignment of duties 职责的划分 e$P^},0/
assistant 助理,助理人员 J[r_ag
associated company 联属公司,联营公司 p`rjWpH
association 联合,结合;协会,社团 G_5{5Ar
assumption 假设,假定 maHz3:
at a given date 在某一特定时日 B~k{f}
attestation 鉴证,公证 I4+1P1z
attestation service 鉴证服务 5'+g[eNyBV
audit adjustment 审计调整 W1<*9
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audit areas 审计领域 9M'"q7Kh
audit conclusion 审计结论 0TA8#c
audit effectiveness 审计效果 lP)n$?u
audit efficiency 审计效率 74:( -vS
audit engagement letter 审计业务约定书 <}A6 )=T
audit evidence 审计证据 TTl9xs,nO
audit fee 审计费 `7y3C\zyQ
audit files 审计档案 xzOvc<u
audit findings 审计中发现的事项 5de1r B|
audit implementation stage 审计实施阶段 Lg(G&ljE@k
audit mark 审计标识 H.]V-|U
audit materiality 审计重要性 QxaMe8(
audit method 审计方法 v;G/8>GRy
audit objective 审计目标,审计目的 ~PQR_?1
audit of financial statements 会计报表审计,财务报表审计 =WI3#<vDG
audit opinion 审计意见 CQ<