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 KJV8y"^=Q
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审计词汇英汉对照 !(7m/R
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ability to continue as a going concern 持续经营能力 :A
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acceptability 可接受性,可接受程度 [Q{\Ik
acceptable level of detection risk 检查风险的可接受水平 a7c`[
acceptance of engagement 接受委托 dVYY:1PS
accepting the engagement for the first time 首次接受委托 "5L?RkFi\
access to asset 对资产的接触 S9Oz5_x
according to 根据,依据,依照 '5Yzo^R;
account balance 账户余额 .SjJG67OyA
account for 对……进行会计处理,核算;解释 D
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accounting 会计,会计学 \wD/TLS}
accounting advisory serve 会计咨询服务 0uIY6e0E
accounting firm 会计师事务所 &:5*^1oP
accounting information 会计信息,会计资料 ]7 Du/)$
accounting period 会计期间 C{}PO u
accounting policies 会计政策 pJvPEKN
accounting professional bodies 会计职业组织,会计职业团体 l99Lxgx=
accounting records 会计记录 CDM6o!ur3
accounting responsibility 会计责任 'x{oAtCP9
accounting service 会计服务 )M.s<Y
accounting standards 会计准则 gy%.+!4>v`
Accounting Standards for Business Enterprises 企业会计准则 =TDKU
accounting system 会计系统 pDZewb&cA
accounting treatment 会计处理 {QM rgyQE
accuracy 准确性,精确性 &muBSQ-
additional audit procedures 追加审计程序 6`O,mpPu4G
addressee 收件人,收信人 tu<<pR>
Administration of State-owned Assets (the~) 国有资产管理局 {7ji m
administrative laws and regulations 行政法规 $/s"It
adverse impact 不利影响,负面影响 ;.Bz'Q
adverse opinion 反对意见 72d|Jbd
advisory group 咨询组,顾问组 . 2$J-<O
agency fee 代理费,代理费用 CdF;0A9.3
aggregate 总计,合计为…… O\.^
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alternation of document and record 变造文件和记录 #Z1-+X8P
alternative audit procedures 替代审计程序,备选审计程序 g5@JA^\vZT
amend 修改,修订 La )M
amortisation 摊销 Rpg g
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analytical capacity 分析能力 D#L(ZlD4
analytical procedures 分析性程序 ,Q56A#Y\
annual financial statements 年度会计报表,年度财务报表 ]B,tCBt
appendix 附录,附表 `=H*4I-"
applicable 适用的
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applicable laws and regulations 适用的法规 T4]2R
application systems 应用系统 ;Y\LsmZ;F
apply consistently 一贯地执行,一贯地实施 *r
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appropriate 适当的,合适的; a*y9@RC}
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 u:f ]|Q
approval 批准,核准 `Y:]&w
assertion (会计报表上的)认定;确认 e&;e<6l&{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 n"htx|v
asset 资产,财产 G<e+sDQ2
asset restructuring 资产重组 E%bhd4$G
assignment of duties 职责的划分 :oZ<[#p"*
assistant 助理,助理人员 3<&:av3
associated company 联属公司,联营公司 -`I|=lBz{H
association 联合,结合;协会,社团 QCW4gIp
assumption 假设,假定 zuLW'a6F-
at a given date 在某一特定时日 t|i NSy3
attestation 鉴证,公证 t`z "=S
attestation service 鉴证服务 p
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audit adjustment 审计调整 p7
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audit areas 审计领域 h p|v?3(
audit conclusion 审计结论 =@Oo
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audit effectiveness 审计效果 TI DgIK
audit efficiency 审计效率 ByY2KJ7
audit engagement letter 审计业务约定书 H ni^S
audit evidence 审计证据 i]r(VKX
audit fee 审计费 $XhMI;h
audit files 审计档案 N1ipK9a
audit findings 审计中发现的事项 "@&TC"YG0
audit implementation stage 审计实施阶段 !:|*!
audit mark 审计标识 hN2A%ds*(j
audit materiality 审计重要性 Z6zV 9hn
audit method 审计方法 &YXJ{<s
audit objective 审计目标,审计目的 !G3AD3
audit of financial statements 会计报表审计,财务报表审计 R'v~:wNTNs
audit opinion 审计意见 /xk7Z
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audit period 被审计期间,被审计年度 T#Z&*
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 tVRN3fJH
audit planning stage 审计计划阶段 lD,2])>
audit procedure 审计程序 _iJ~O1qx,w
audit programme 审计程序表,具体审计计划 8 ??-H0P
audit report 审计报告 )$n%4 :
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i=EOk}R
audit report with a qualified opinion 有保留意见的审计报告 P$ o bID
audit report with an adverse opinion 否定意见的审计报告 I_<VGU k
audit report with dual dates 双重日期审计报告 4f\NtQ)
audit reporting stage 审计报告阶段 Dx-P]j)4x
audit responsibility 审计责任 r"
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audit results 审计结果 ^&?,L@
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audit risk 审计风险 }/a%-07R
audit sampling 审计抽样 j?2~6W/[
audit sampling techniques 审计抽样方法,审计抽样技术 +yP!7]
audit strategies 审计策略 BD
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audit summary 审计总结,审计小结 5tlRrf
audit team 审计小组 l53i
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audit test 审计测试 )aIcA
audit trail 审计轨迹 efQ8jO
audit work 审计工作 |qw0:c=7!
audit working paper 审计工作底稿 <T_3s\
audited financial statement 审计会计报表,已审计财务报表 LlX)xJ
Auditing Guidelines (the~) 审计规范指南 a#j,0FKv
auditing standards 审计准则 dVb6u
audit-oriented working paper (审计)业务类工作底稿 kZw"a*6
authorisation 授权 8TP$ ?8l
authorisation of transaction 交易的授权 Yj&