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 [|:kS
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审计词汇英汉对照 z. 6-D
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ability to continue as a going concern 持续经营能力 ++Z,U
acceptability 可接受性,可接受程度 2G(RQ\Ro*
acceptable level of detection risk 检查风险的可接受水平 KA"D2j9wn
acceptance of engagement 接受委托 03{
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accepting the engagement for the first time 首次接受委托 +O2z&a;q
access to asset 对资产的接触 |3h-F5V)
according to 根据,依据,依照 q@"0(Oj
account balance 账户余额 nWyn}+C-
account for 对……进行会计处理,核算;解释 1Re5)Y:i
accounting 会计,会计学 | M|5Nc>W
accounting advisory serve 会计咨询服务 H J8rb
accounting firm 会计师事务所 ~zcHpxO^W
accounting information 会计信息,会计资料 _xyq25/
accounting period 会计期间 6oQSXB@
accounting policies 会计政策 sNF[-,a
accounting professional bodies 会计职业组织,会计职业团体 pKxq\
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accounting records 会计记录 w7;,+Jq
accounting responsibility 会计责任 u=U.+\f5
accounting service 会计服务 ]W7e2:Hra
accounting standards 会计准则 YyF=u~l
Accounting Standards for Business Enterprises 企业会计准则 AwC"c '
accounting system 会计系统 {FrcpcrQa
accounting treatment 会计处理 [ITtg?]F
accuracy 准确性,精确性 LRuB&4r8
additional audit procedures 追加审计程序 k4AF
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addressee 收件人,收信人 )[c@5z
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Administration of State-owned Assets (the~) 国有资产管理局 ??7c9l5,
administrative laws and regulations 行政法规 ?JinX'z
adverse impact 不利影响,负面影响
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adverse opinion 反对意见
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advisory group 咨询组,顾问组 fBi6%
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agency fee 代理费,代理费用 -k+}w_<Q
aggregate 总计,合计为…… { +$zgg
alternation of document and record 变造文件和记录 j&c YRKpz
alternative audit procedures 替代审计程序,备选审计程序 3G;#QK-c
amend 修改,修订 V/8"@C
amortisation 摊销 }1sFddGVt
analytical capacity 分析能力 m! 3e>cI
analytical procedures 分析性程序 !qQB}sAf
annual financial statements 年度会计报表,年度财务报表 t@Bl3Nt{
appendix 附录,附表 n'42CE
applicable 适用的 x e!([^l&
applicable laws and regulations 适用的法规 3 cb$g
application systems 应用系统 RdirEH*H
apply consistently 一贯地执行,一贯地实施 ;Sq n
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appropriate 适当的,合适的; jnu!a.H
征用,挪用 (:spA5
appropriate authorization 适当的授权 aYBc
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appropriateness of audit evidence 审计证据的适当性 K4{1}bU{>
approval 批准,核准 +'@j~\>^yJ
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]'[(MH"
asset 资产,财产 \?VNr2
asset restructuring 资产重组 ptl
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assignment of duties 职责的划分 g9XAUZe
assistant 助理,助理人员 0|^/ e-^
associated company 联属公司,联营公司 :Nt_LsH
association 联合,结合;协会,社团
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assumption 假设,假定 z5|m`$gy
at a given date 在某一特定时日 xeGl}q|
attestation 鉴证,公证 :CR1Oy 9
attestation service 鉴证服务 WA$Ug
audit adjustment 审计调整 _>LI[yf{
audit areas 审计领域 {+SshT>J
audit conclusion 审计结论 b;O@|HK&~
audit effectiveness 审计效果 %!v
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audit efficiency 审计效率 eM1=r:jgE
audit engagement letter 审计业务约定书 F70_N($i
audit evidence 审计证据 'ZUB:R@[
audit fee 审计费 VOY#Y*)g
audit files 审计档案 `-J$7)d@
audit findings 审计中发现的事项 )}[:.Zg,3/
audit implementation stage 审计实施阶段 *Bj7\8cKC
audit mark 审计标识 {f12&t
audit materiality 审计重要性 5J1q
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audit method 审计方法 n-5@<y^
audit objective 审计目标,审计目的 S
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audit of financial statements 会计报表审计,财务报表审计 XoZw8cY
audit opinion 审计意见 2=[de Qs
audit period 被审计期间,被审计年度 OZ9ud ]@\
audit plan 审计计划 J
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audit planning 编制审计计划,制定审计计划,审计计划 dPtQ
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audit planning stage 审计计划阶段 ee7{5
audit procedure 审计程序 n1mqe*Mvs/
audit programme 审计程序表,具体审计计划 Jy?#@/~
audit report 审计报告 CB1AL]|3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 TlA*~HG<Q
audit report with a qualified opinion 有保留意见的审计报告 M*xt9'Yd
audit report with an adverse opinion 否定意见的审计报告 t]QGyW A]
audit report with dual dates 双重日期审计报告 { yvKUTq`
audit reporting stage 审计报告阶段 N)&(&