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 'AS|ZRr/
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ability to continue as a going concern 持续经营能力 8NAON5.!
acceptability 可接受性,可接受程度 .jjG(
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acceptable level of detection risk 检查风险的可接受水平 A*547=M/(j
acceptance of engagement 接受委托 fHd#u%63K
accepting the engagement for the first time 首次接受委托 mSl.mi(JiZ
access to asset 对资产的接触 K^<BW(s
according to 根据,依据,依照 N~zdWnSZ@G
account balance 账户余额 #fn)k1
account for 对……进行会计处理,核算;解释 <k'h:KB?`
accounting 会计,会计学 P
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accounting advisory serve 会计咨询服务 R|87%&6']
accounting firm 会计师事务所 K} X&AJ5A
accounting information 会计信息,会计资料 \\B(r
accounting period 会计期间 )W
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accounting policies 会计政策 "n5N[1bk
accounting professional bodies 会计职业组织,会计职业团体 5(Q%XQV*P
accounting records 会计记录 PmEsN&YP]
accounting responsibility 会计责任 >$/>#e~
accounting service 会计服务 9gK`E
accounting standards 会计准则 `Cynj+PCe
Accounting Standards for Business Enterprises 企业会计准则 @>2i+)=E5
accounting system 会计系统 a fW@T2
accounting treatment 会计处理 m'=Crei
accuracy 准确性,精确性 R=2FNP
additional audit procedures 追加审计程序 ,G?WAOy,
addressee 收件人,收信人 ytJ/g/,A0i
Administration of State-owned Assets (the~) 国有资产管理局 X[BIA+6
administrative laws and regulations 行政法规 LG|fq/;
adverse impact 不利影响,负面影响 Gk&)08
adverse opinion 反对意见 aP@N)"
advisory group 咨询组,顾问组 9x9 T<cx
agency fee 代理费,代理费用 2*l/3VW
aggregate 总计,合计为…… 6Vnsi%{
alternation of document and record 变造文件和记录 fW1CFRHH
alternative audit procedures 替代审计程序,备选审计程序 :vQrOn18p
amend 修改,修订 }?_?V&K|
amortisation 摊销 qvKG-|j
analytical capacity 分析能力 _FU_Ubkr
analytical procedures 分析性程序 A>;bHf@
annual financial statements 年度会计报表,年度财务报表 k:#!zK}
appendix 附录,附表 j[G
applicable 适用的 )e=D(qd
applicable laws and regulations 适用的法规 u5b|#&-mX
application systems 应用系统 BLf>_bUk
apply consistently 一贯地执行,一贯地实施 '
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appropriate 适当的,合适的; Vl=l?A8
征用,挪用 m6\E$;`
appropriate authorization 适当的授权 lc1(t:"[
appropriateness of audit evidence 审计证据的适当性 hPkWCoQpq
approval 批准,核准 }"P|`"WW
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 oC: {aK6\
asset 资产,财产 g-</ua(j
asset restructuring 资产重组 IT7wT+
assignment of duties 职责的划分 yT"Eq"7/Y#
assistant 助理,助理人员 ;oKZ!ND
associated company 联属公司,联营公司 Sc1 8dC0
association 联合,结合;协会,社团 {{D)YldtA
assumption 假设,假定
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at a given date 在某一特定时日 Ls$D$/:q?
attestation 鉴证,公证 FF(#]vz '
attestation service 鉴证服务 PI:4m%[
audit adjustment 审计调整 .* ?wF
audit areas 审计领域 F Q7T'G![
audit conclusion 审计结论 SpLzm A
audit effectiveness 审计效果 Fg5kX
audit efficiency 审计效率 kYqU9cB~
audit engagement letter 审计业务约定书 bz2ztH9 n
audit evidence 审计证据
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audit fee 审计费 p{Yv3dNl
audit files 审计档案 ^Y>F|;M#
audit findings 审计中发现的事项 L~rBAIdD
audit implementation stage 审计实施阶段 %Ycy{`
audit mark 审计标识 gx8ouOh
audit materiality 审计重要性 oWim}Er=
audit method 审计方法 wOEj)fp.
audit objective 审计目标,审计目的 +mmSfuO&\
audit of financial statements 会计报表审计,财务报表审计 P}y +G|
audit opinion 审计意见 9~5uaP$S
audit period 被审计期间,被审计年度 RXp
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audit plan 审计计划 vMi;+6'n>
audit planning 编制审计计划,制定审计计划,审计计划 9N%We|L,c
audit planning stage 审计计划阶段 hz;G$cuEE
audit procedure 审计程序 p$NQyS5C"S
audit programme 审计程序表,具体审计计划 ?qLFaFt/
audit report 审计报告 uk<4+x,2)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "3)C'WlEy/
audit report with a qualified opinion 有保留意见的审计报告 B:;pvW]
audit report with an adverse opinion 否定意见的审计报告 ?wiCQ6*$
audit report with dual dates 双重日期审计报告 b8`)y<