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
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审计词汇英汉对照 0 gR_1~3
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ability to continue as a going concern 持续经营能力 BDLJDyf B
acceptability 可接受性,可接受程度 _}.WRFIJ@L
acceptable level of detection risk 检查风险的可接受水平 l[[^]__
acceptance of engagement 接受委托 *'@sm*
accepting the engagement for the first time 首次接受委托 "bz]5c~
access to asset 对资产的接触 FcyFE~>2
according to 根据,依据,依照 . Ctd$
account balance 账户余额 z>)lp$
account for 对……进行会计处理,核算;解释 oWEzzMRz
accounting 会计,会计学 l[C_vUg
accounting advisory serve 会计咨询服务 FsS.9
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accounting firm 会计师事务所 N_
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accounting information 会计信息,会计资料 wQa,ol_p
accounting period 会计期间 k]~$AaNq
accounting policies 会计政策 35 L\
accounting professional bodies 会计职业组织,会计职业团体 Pk=0pHH8q
accounting records 会计记录 /4|_A {m{m
accounting responsibility 会计责任 I=
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accounting service 会计服务 aLlH
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accounting standards 会计准则 z<gII~%
Accounting Standards for Business Enterprises 企业会计准则 Z+=-)&L
accounting system 会计系统 AuZISb
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accounting treatment 会计处理 fNBI!=
accuracy 准确性,精确性 Q7\j:.
additional audit procedures 追加审计程序 taMcm}*T1
addressee 收件人,收信人 /T+%q#4
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 bz.sWBugR
adverse impact 不利影响,负面影响 UhJ!7Ws$
adverse opinion 反对意见 J"$U$.W=
advisory group 咨询组,顾问组 8C@6
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agency fee 代理费,代理费用 8fktk?|
aggregate 总计,合计为…… O%w'nz"
alternation of document and record 变造文件和记录 $k`j";8uR
alternative audit procedures 替代审计程序,备选审计程序 U>@AE
amend 修改,修订 %evtIU<h
amortisation 摊销 *$Z
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analytical capacity 分析能力 _&S;*?K.
analytical procedures 分析性程序 6C/Pu!Sx?
annual financial statements 年度会计报表,年度财务报表 C_yNSD
appendix 附录,附表 QL*RzFAD3
applicable 适用的 CeM%?fr5
applicable laws and regulations 适用的法规 X*9-P9
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application systems 应用系统 HMDuP2Y
apply consistently 一贯地执行,一贯地实施 0.2stBw
appropriate 适当的,合适的; p_)ttcpi1
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appropriate authorization 适当的授权 R7O<>kt
appropriateness of audit evidence 审计证据的适当性 |~&cTDd
approval 批准,核准 *Uy;P>8
assertion (会计报表上的)认定;确认 lCTXl5J5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1
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asset 资产,财产 gtT&97tT<
asset restructuring 资产重组 ^%tn$4@@Z.
assignment of duties 职责的划分 T(Bcp^N
assistant 助理,助理人员 _>;{+XRX[
associated company 联属公司,联营公司 v*c"SI=@M=
association 联合,结合;协会,社团 7|jy:F,w%
assumption 假设,假定 U@D\+T0
at a given date 在某一特定时日 q=-h#IF^
attestation 鉴证,公证 :))&"GY
attestation service 鉴证服务 reM~q-M~o@
audit adjustment 审计调整 g_Rp}6g
audit areas 审计领域 Ql9>i;AGV
audit conclusion 审计结论 KZa6*,,s
audit effectiveness 审计效果 fjY:u,5V_
audit efficiency 审计效率 YY(_g|;?8
audit engagement letter 审计业务约定书 EBiLe;=X
audit evidence 审计证据 H328I}7
audit fee 审计费 \DWKG~r-%
audit files 审计档案 e/#
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audit findings 审计中发现的事项 |WSpWsr,
audit implementation stage 审计实施阶段 ,X;$-.
audit mark 审计标识 _18Z]XtX
audit materiality 审计重要性 g"kET]KP"
audit method 审计方法 ZkO2*;
audit objective 审计目标,审计目的 .v+
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audit of financial statements 会计报表审计,财务报表审计 5.DmMG[T^=
audit opinion 审计意见 salDGsW^
audit period 被审计期间,被审计年度 yu&mu