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 x"C93ft[
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审计词汇英汉对照 ~_ l:b
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ability to continue as a going concern 持续经营能力 ~V$5 m j
acceptability 可接受性,可接受程度 ;ZqD60%\
acceptable level of detection risk 检查风险的可接受水平 i]^*J1a
acceptance of engagement 接受委托 +IOKE\,Y
accepting the engagement for the first time 首次接受委托 qU
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access to asset 对资产的接触 J\,e/{,X
according to 根据,依据,依照 E/ed0'|m
account balance 账户余额 k9VQ6A
account for 对……进行会计处理,核算;解释 @l6dJ
accounting 会计,会计学 .D2ub/er
accounting advisory serve 会计咨询服务 px(1Ppb9
accounting firm 会计师事务所 G3?a~n^b
accounting information 会计信息,会计资料 2Nt]Nj`
accounting period 会计期间
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accounting policies 会计政策 HjF'~n
accounting professional bodies 会计职业组织,会计职业团体 ;;"c+
accounting records 会计记录 Ad N=y8T
accounting responsibility 会计责任 |sZ9/G7
accounting service 会计服务 D<L{Z[
accounting standards 会计准则 ^&w'`-ra
Accounting Standards for Business Enterprises 企业会计准则 Rx"VscB6z
accounting system 会计系统 9787uj]Y}H
accounting treatment 会计处理 Hd@T8 D*A
accuracy 准确性,精确性 8'_
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additional audit procedures 追加审计程序 >, Swk3
addressee 收件人,收信人 E6&uZr
Administration of State-owned Assets (the~) 国有资产管理局 qaSv]k.
administrative laws and regulations 行政法规 &WWO13\qd
adverse impact 不利影响,负面影响 ah@GSu;7
adverse opinion 反对意见 >8HRnCyp/
advisory group 咨询组,顾问组 b8-^wJH!
agency fee 代理费,代理费用 $YO]IK$
aggregate 总计,合计为…… =VI`CBQ/Um
alternation of document and record 变造文件和记录 V@s/]|rf,
alternative audit procedures 替代审计程序,备选审计程序 MS^hsUj}
amend 修改,修订 PT*@#:MA
amortisation 摊销 Z.Y8 z#[xg
analytical capacity 分析能力 sVl:EVv
analytical procedures 分析性程序 JC?V].) y5
annual financial statements 年度会计报表,年度财务报表 WAXrA$:3J
appendix 附录,附表 /SM#hwFxJ&
applicable 适用的 Hn2Q1lF-ip
applicable laws and regulations 适用的法规 R8Ei:f}
application systems 应用系统 E]Gq!fA&<
apply consistently 一贯地执行,一贯地实施 Vblf6qaBs
appropriate 适当的,合适的; |P?B AWYeQ
征用,挪用 a{YVz\?d}
appropriate authorization 适当的授权 -8J@r2 \
appropriateness of audit evidence 审计证据的适当性 \Hx#p`B%
approval 批准,核准 u6&Ixi/s'
assertion (会计报表上的)认定;确认 YO4ppL~xe
assessed level of control risk 对控制风险的评估,控制风险的评估水平 sN/Xofh
asset 资产,财产 8i
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asset restructuring 资产重组 k
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assignment of duties 职责的划分 K?<Odw'k
assistant 助理,助理人员 G!lykk]
associated company 联属公司,联营公司 ;@\JscNJ|
association 联合,结合;协会,社团 97
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assumption 假设,假定 dufHd
at a given date 在某一特定时日 KD<`-b)7<
attestation 鉴证,公证 7`n8
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attestation service 鉴证服务 vb2O4%7tw
audit adjustment 审计调整 :<G+)hIK
audit areas 审计领域 T{2//$T?
audit conclusion 审计结论 pNme jz:
audit effectiveness 审计效果 k
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