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 ktM7L{Nz
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审计词汇英汉对照 zek>]l`!
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A XE#$|Z
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ability to continue as a going concern 持续经营能力 $5DlCN
acceptability 可接受性,可接受程度 azG"Mt|7Z
acceptable level of detection risk 检查风险的可接受水平 gCbS$Pw
acceptance of engagement 接受委托 Q1(4l?X@
accepting the engagement for the first time 首次接受委托 N w/it
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access to asset 对资产的接触 QFFFxaeJg
according to 根据,依据,依照 j%gle
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account balance 账户余额 xEufbFAN?
account for 对……进行会计处理,核算;解释 ViU5l*n;
accounting 会计,会计学 .&n!4F'
accounting advisory serve 会计咨询服务 ?>
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accounting firm 会计师事务所 %0'7J@W
accounting information 会计信息,会计资料 Kp19dp}'b
accounting period 会计期间 zX6Q7
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accounting policies 会计政策 EIF
accounting professional bodies 会计职业组织,会计职业团体 S$46YQ
accounting records 会计记录 - *qoF(/U
accounting responsibility 会计责任 H
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accounting service 会计服务 F:A Vik
accounting standards 会计准则 DH)E9HL
Accounting Standards for Business Enterprises 企业会计准则 DeI3(o7
accounting system 会计系统 ei~f1$zc#h
accounting treatment 会计处理 V?~!D p
accuracy 准确性,精确性 QkYKm<b
additional audit procedures 追加审计程序 N(P2Lo{JF
addressee 收件人,收信人 DX ZZZ[#
Administration of State-owned Assets (the~) 国有资产管理局 2"WP>>b80
administrative laws and regulations 行政法规 B?4Iu)bCxI
adverse impact 不利影响,负面影响 csV3mzP
adverse opinion 反对意见 nuw7pEW@?
advisory group 咨询组,顾问组 N;4wbUPL7h
agency fee 代理费,代理费用 uvi&! )x
aggregate 总计,合计为…… AB<%GzW0(
alternation of document and record 变造文件和记录 szD9z{9"y
alternative audit procedures 替代审计程序,备选审计程序 -op)X>
amend 修改,修订 !t?5U_on
amortisation 摊销 tjQ6[`
analytical capacity 分析能力 ]1MZ:]k
analytical procedures 分析性程序 fr}.#~{5Y
annual financial statements 年度会计报表,年度财务报表 szXqJG8|
appendix 附录,附表 un}
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applicable 适用的 Uy?X-"UR
applicable laws and regulations 适用的法规 7Rn
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application systems 应用系统 9U3 .=J
apply consistently 一贯地执行,一贯地实施 9<o*aFgCa
appropriate 适当的,合适的; .R^ R|<x
征用,挪用 (Dn1Eov
appropriate authorization 适当的授权 t
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appropriateness of audit evidence 审计证据的适当性 ]l`V#Rd
approval 批准,核准 AqHGBH0
assertion (会计报表上的)认定;确认 qKE +,g'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 uH#X:Vne
asset 资产,财产 O\h%ZLjfO
asset restructuring 资产重组 g'2}Y5m$`
assignment of duties 职责的划分 "BIhd*K[~
assistant 助理,助理人员 V;gC[7H
associated company 联属公司,联营公司 %g69kizoWi
association 联合,结合;协会,社团 )~IOsTjI
assumption 假设,假定 X]d
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at a given date 在某一特定时日 D`U,T&@
attestation 鉴证,公证 X.ZG-TC
attestation service 鉴证服务
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audit adjustment 审计调整 S'`RP2P
audit areas 审计领域 ->Fsmb+R
audit conclusion 审计结论 5?|y%YH;R\
audit effectiveness 审计效果 z>b^Ui0
audit efficiency 审计效率 =%
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audit engagement letter 审计业务约定书 5acC4v!T
audit evidence 审计证据 rl-#Ez
audit fee 审计费 j$4lyDfD
audit files 审计档案 3ouo4tf$H.
audit findings 审计中发现的事项 Swgvj(y;!A
audit implementation stage 审计实施阶段 B_C."{G
audit mark 审计标识
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audit materiality 审计重要性 |)mUO:*
audit method 审计方法 }%<cFi &
audit objective 审计目标,审计目的 Q8_5g$X\
audit of financial statements 会计报表审计,财务报表审计 >fD%lq;
audit opinion 审计意见 BM5)S
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audit period 被审计期间,被审计年度 O%<+&