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 QN$s%&O
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审计词汇英汉对照 Yb
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ability to continue as a going concern 持续经营能力 psmDGSm,&
acceptability 可接受性,可接受程度 U`EOun,
acceptable level of detection risk 检查风险的可接受水平 QgYt(/S
acceptance of engagement 接受委托 0{B<A^Bf
accepting the engagement for the first time 首次接受委托 D6?h
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access to asset 对资产的接触
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according to 根据,依据,依照 d7r!<u&/
account balance 账户余额 z8"1*V
account for 对……进行会计处理,核算;解释 ^?(#%~NS
accounting 会计,会计学 {*hvzS{1d
accounting advisory serve 会计咨询服务 $'5rS$]a/
accounting firm 会计师事务所 F5YoEWS
accounting information 会计信息,会计资料 j0~c2
accounting period 会计期间 c-(dm:
accounting policies 会计政策 /ivVqOo
accounting professional bodies 会计职业组织,会计职业团体 t CO?<QBE
accounting records 会计记录 Pf%I6bVN9
accounting responsibility 会计责任 'a JE+
accounting service 会计服务 Z?=o(hkd
accounting standards 会计准则 fa/o4S<
Accounting Standards for Business Enterprises 企业会计准则 j}/).O
accounting system 会计系统 R+K|K2"
accounting treatment 会计处理 :NWIUN
accuracy 准确性,精确性 W/t,7lPFb
additional audit procedures 追加审计程序 -V~Fj~b#
addressee 收件人,收信人 _6h.<BR
Administration of State-owned Assets (the~) 国有资产管理局 wzxV)1jT
administrative laws and regulations 行政法规 B/@LE{qUn
adverse impact 不利影响,负面影响 r_Ou\|jU
adverse opinion 反对意见 %B#T"=Cx
advisory group 咨询组,顾问组 eXnSH$uI
agency fee 代理费,代理费用 aN*{
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aggregate 总计,合计为…… }0anssC
alternation of document and record 变造文件和记录 VO {z)_
alternative audit procedures 替代审计程序,备选审计程序 k=9+"4:
amend 修改,修订 T*#M'H7LSQ
amortisation 摊销 :tnW ivrwR
analytical capacity 分析能力 xq,ql@7
analytical procedures 分析性程序 .s4v*bng
annual financial statements 年度会计报表,年度财务报表 V0
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appendix 附录,附表 v,QvCozOz
applicable 适用的 J;wBS w%1
applicable laws and regulations 适用的法规 3}*)EC
application systems 应用系统 7vO3+lT/Y;
apply consistently 一贯地执行,一贯地实施 9>?3FMKdY
appropriate 适当的,合适的; '*gY45yT`
征用,挪用 M9so3L<N0
appropriate authorization 适当的授权 F7[ 55RcP
appropriateness of audit evidence 审计证据的适当性 3H"bivK
approval 批准,核准 4+46z|
assertion (会计报表上的)认定;确认 d h5%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $p? gai{o
asset 资产,财产 $0+n0*fp
asset restructuring 资产重组 .rpKSf.
assignment of duties 职责的划分 BN\Y
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assistant 助理,助理人员 K@d, 8
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associated company 联属公司,联营公司 ,xmL[Yk,
association 联合,结合;协会,社团 (Klvctoy
assumption 假设,假定 G_OLUuK?C
at a given date 在某一特定时日 Rf*cW&}%
attestation 鉴证,公证 !| ObNS
attestation service 鉴证服务 o +-G@16
audit adjustment 审计调整 3jx5Lou)&
audit areas 审计领域 * F[;D7sZ~
audit conclusion 审计结论 i_<