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 MSw:Ay[9
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审计词汇英汉对照 a8Q=_4
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ability to continue as a going concern 持续经营能力 +80yyn#
acceptability 可接受性,可接受程度 3:;2Av2(X.
acceptable level of detection risk 检查风险的可接受水平 >sL"HyY#H
acceptance of engagement 接受委托 e(NpX_8
accepting the engagement for the first time 首次接受委托 ^l(Kj3gM
access to asset 对资产的接触 |rDv!m
according to 根据,依据,依照 9Xv>FVG!
account balance 账户余额 i9FHEu_
account for 对……进行会计处理,核算;解释 RI
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accounting 会计,会计学 ZKv^q%92
accounting advisory serve 会计咨询服务 ;P{HePs=)
accounting firm 会计师事务所 #l!Sz247
accounting information 会计信息,会计资料 (KF=v31_m
accounting period 会计期间 oq<n5
accounting policies 会计政策 >,Zf3M
accounting professional bodies 会计职业组织,会计职业团体 D
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accounting records 会计记录 N<\U$\i
accounting responsibility 会计责任 AJ*FQo.U
accounting service 会计服务 #$GDKK
accounting standards 会计准则 RU1+-
Accounting Standards for Business Enterprises 企业会计准则 <opBOZ
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accounting system 会计系统 g`}+K U
accounting treatment 会计处理 HktvUJ(Ii
accuracy 准确性,精确性 YRy5.F%?
additional audit procedures 追加审计程序 ];.H]TIc6
addressee 收件人,收信人 JDyP..Dt
Administration of State-owned Assets (the~) 国有资产管理局 Fj`6v"h
administrative laws and regulations 行政法规 0pSqk/
adverse impact 不利影响,负面影响 @GB~rfB[
adverse opinion 反对意见 *[(}rpp M
advisory group 咨询组,顾问组 i5>]$j1/
agency fee 代理费,代理费用 ItZqLUJm
aggregate 总计,合计为…… "Yo.]PU
alternation of document and record 变造文件和记录 1HF=,K+
alternative audit procedures 替代审计程序,备选审计程序 ?~;8Y
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amend 修改,修订 AQ>8] `e`
amortisation 摊销 ~
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analytical capacity 分析能力 1?6;Oc^
analytical procedures 分析性程序 Mm
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annual financial statements 年度会计报表,年度财务报表 eAkj pc
appendix 附录,附表 `|1#Vuk
applicable 适用的 ;BsPms@U
applicable laws and regulations 适用的法规 4&Q.6HkL
application systems 应用系统 tntQO!pM
apply consistently 一贯地执行,一贯地实施 w!0`JPu
appropriate 适当的,合适的; VPB,8zb]
征用,挪用 OIuEC7XM^C
appropriate authorization 适当的授权 p/4\O
appropriateness of audit evidence 审计证据的适当性 [f'V pId8
approval 批准,核准 ^MyuD?va
assertion (会计报表上的)认定;确认 @w)Vt$+b]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &ggS!y'n
asset 资产,财产 6iiH+Nc
asset restructuring 资产重组 Fu*~{n
assignment of duties 职责的划分 bIR AwktD
assistant 助理,助理人员 ]*8K4n G
associated company 联属公司,联营公司 ~
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association 联合,结合;协会,社团 !+;'kI2
assumption 假设,假定 ~>af"<
at a given date 在某一特定时日 B cMgfa/
attestation 鉴证,公证 uY,(3x
attestation service 鉴证服务 ?h;Zdv>`xz
audit adjustment 审计调整 #Z'r;YOzs
audit areas 审计领域 nQ/R,+6h
audit conclusion 审计结论 %<|w:z$vp
audit effectiveness 审计效果 Pd99vq/
audit efficiency 审计效率 fZqMznF
audit engagement letter 审计业务约定书 )Q_^f'4
audit evidence 审计证据 zFy0SzF
audit fee 审计费 ZSKSMI%D
audit files 审计档案 3|=9aM^ x^
audit findings 审计中发现的事项 Tl.dr
audit implementation stage 审计实施阶段 >a@c5
audit mark 审计标识 Pg]&^d&