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 LIF7/$,0
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审计词汇英汉对照 CU2*z(]&
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ability to continue as a going concern 持续经营能力 V#gK$uv
acceptability 可接受性,可接受程度 ^KT Y?
acceptable level of detection risk 检查风险的可接受水平 !9VY|&fHe
acceptance of engagement 接受委托 rlSeu5X6
accepting the engagement for the first time 首次接受委托 <
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access to asset 对资产的接触 m'=Crei
according to 根据,依据,依照 wIaony
account balance 账户余额 6HWE~`ok6
account for 对……进行会计处理,核算;解释 `%"\@<
accounting 会计,会计学 j@3Q;F0ba
accounting advisory serve 会计咨询服务 r1{@Ucw2
accounting firm 会计师事务所 u.m[u)HQ
accounting information 会计信息,会计资料 Zaf:fsj>
accounting period 会计期间 ~[nSXnPO
accounting policies 会计政策 yEoF4bt
accounting professional bodies 会计职业组织,会计职业团体 >rmqBDKaQ
accounting records 会计记录 >7T'OC
accounting responsibility 会计责任 k|PN0&J
accounting service 会计服务 paE[rS\
accounting standards 会计准则 &d?CCb$|0Y
Accounting Standards for Business Enterprises 企业会计准则 `MN4uC
accounting system 会计系统 i^Y+?Sx
accounting treatment 会计处理 w(3G&11N?
accuracy 准确性,精确性 SBk4_J/_
additional audit procedures 追加审计程序 k1Y ?
addressee 收件人,收信人 ,pQZ@I\z
Administration of State-owned Assets (the~) 国有资产管理局 t:
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administrative laws and regulations 行政法规 ;rGwc$?|
adverse impact 不利影响,负面影响 ' ;FnIZ
adverse opinion 反对意见 $$;M^WV^?.
advisory group 咨询组,顾问组 a;qryUyG
agency fee 代理费,代理费用 @&3EJ1
aggregate 总计,合计为…… i0kak`x0
alternation of document and record 变造文件和记录 1POmP&fI(
alternative audit procedures 替代审计程序,备选审计程序 s %``H`
amend 修改,修订 _Gi4A
amortisation 摊销
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analytical capacity 分析能力 S8
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analytical procedures 分析性程序 L
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annual financial statements 年度会计报表,年度财务报表 U!?_W=?
appendix 附录,附表 Val|n
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applicable 适用的 /}fHt^2H
applicable laws and regulations 适用的法规 v,{
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application systems 应用系统 r|fL&dtr
apply consistently 一贯地执行,一贯地实施 S\YTX%Xm}
appropriate 适当的,合适的; U}e!Wjrc
征用,挪用 PI:4m%[
appropriate authorization 适当的授权 .* ?wF
appropriateness of audit evidence 审计证据的适当性 F Q7T'G![
approval 批准,核准 SpLzm A
assertion (会计报表上的)认定;确认 Fg5kX
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 c%2QZ C
asset restructuring 资产重组 ;!mzyb*
assignment of duties 职责的划分 M4oy
assistant 助理,助理人员 Vvn2 Ep
associated company 联属公司,联营公司 ~hnQUS`A
association 联合,结合;协会,社团 JPc+rfF
assumption 假设,假定 R'bTN|Cq
at a given date 在某一特定时日 $m%fwB
attestation 鉴证,公证 ,c$_t+
attestation service 鉴证服务 ;4^Rx
audit adjustment 审计调整 \378rQU
audit areas 审计领域 +`7i'ff
audit conclusion 审计结论 ~ Ei $nV
audit effectiveness 审计效果 o WrKM
audit efficiency 审计效率 `iAF
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audit engagement letter 审计业务约定书 6xe*E[#k\
audit evidence 审计证据 Ic"ybj`
audit fee 审计费 'KS,'%
audit files 审计档案 4$iz4U:P
audit findings 审计中发现的事项 *8yAG]z
audit implementation stage 审计实施阶段 Utj&]RELK
audit mark 审计标识 x=hiQ>BIO0
audit materiality 审计重要性 i
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audit method 审计方法 j9x<Y
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audit objective 审计目标,审计目的 &I+5
audit of financial statements 会计报表审计,财务报表审计 G_3O]BMKd)
audit opinion 审计意见 */)c?)"
audit period 被审计期间,被审计年度 hYT0l$Ng
audit plan 审计计划 nA-.
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audit planning 编制审计计划,制定审计计划,审计计划 H1pO!>M
audit planning stage 审计计划阶段 \Xt7`I<
audit procedure 审计程序 @Q
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audit programme 审计程序表,具体审计计划 l6T-}h:=
audit report 审计报告 *v
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 2\A$6N;_
audit report with a qualified opinion 有保留意见的审计报告 KQaxvU)L
audit report with an adverse opinion 否定意见的审计报告 xjuN-
audit report with dual dates 双重日期审计报告 n/;WxnnQ
audit reporting stage 审计报告阶段 t9k zw*U9
audit responsibility 审计责任 W7R<