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 cH%#qE3
' fm}&0
审计词汇英汉对照 G_a//[p
{]\!vG6
A C %o^AR
WH^rM`9
e*gCc7zz
ability to continue as a going concern 持续经营能力 %XGwQB$zk8
acceptability 可接受性,可接受程度 F?2(U\k#
acceptable level of detection risk 检查风险的可接受水平 kM>0>fkjE
acceptance of engagement 接受委托 }vBk,ED
accepting the engagement for the first time 首次接受委托 Zab5"JR
access to asset 对资产的接触 \~ O6S`,
according to 根据,依据,依照 cWIX!tc8
account balance 账户余额 pE
>~F
account for 对……进行会计处理,核算;解释 :HhLc'1Jw
accounting 会计,会计学 }x% ;y]S
accounting advisory serve 会计咨询服务 RW
23lRA6
accounting firm 会计师事务所 nIVP
h99
accounting information 会计信息,会计资料 Y604peUF
accounting period 会计期间 +) 2c\1
accounting policies 会计政策 ^! ^8]u<Q
accounting professional bodies 会计职业组织,会计职业团体 +s&+G![
accounting records 会计记录 (1\!6
accounting responsibility 会计责任 j6Acd~y\2
accounting service 会计服务 . (*V|&n
accounting standards 会计准则 Ni IX^&N1
Accounting Standards for Business Enterprises 企业会计准则 G`E%uyjG$j
accounting system 会计系统 N3E Qq~lX
accounting treatment 会计处理 ehj&A+Ip
accuracy 准确性,精确性 pLMki=.Ld
additional audit procedures 追加审计程序 " ^~f.N
addressee 收件人,收信人 F!zZIaB]
Administration of State-owned Assets (the~) 国有资产管理局 Y`lC4*g
administrative laws and regulations 行政法规 <;v{`@\j{
adverse impact 不利影响,负面影响 %,6@Uu#%6
adverse opinion 反对意见 (_<ruwV]`
advisory group 咨询组,顾问组 !aLByMA
agency fee 代理费,代理费用
#-e3m/>
aggregate 总计,合计为…… *dUnP{6 g
alternation of document and record 变造文件和记录 $2;YJjz(
alternative audit procedures 替代审计程序,备选审计程序 j
q1qj9KZ
amend 修改,修订 6
D!,vu
amortisation 摊销 mRQ F5W6
analytical capacity 分析能力 y}#bCRy~.A
analytical procedures 分析性程序 nNBxT+3*i
annual financial statements 年度会计报表,年度财务报表 9J2%9,^
appendix 附录,附表 LR9dQ=fHS
applicable 适用的 i 3(bg,
applicable laws and regulations 适用的法规 K})j5CJ/
application systems 应用系统 3y 0`G8P'h
apply consistently 一贯地执行,一贯地实施 3=;iC6
`
appropriate 适当的,合适的; &?zJ|7rh@|
征用,挪用 b%|%Rek8
appropriate authorization 适当的授权 2"V?+Hhz
appropriateness of audit evidence 审计证据的适当性 I:mJWe
approval 批准,核准 oX?2fu-
assertion (会计报表上的)认定;确认 HnOp*FP
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (qB$I\
asset 资产,财产 173/A=]
asset restructuring 资产重组 \>,{)j q;
assignment of duties 职责的划分 $7|0{Dw
assistant 助理,助理人员 }\
l5|Ft[!
associated company 联属公司,联营公司 IybMO5Mwn
association 联合,结合;协会,社团 fa<83<.D
assumption 假设,假定 ~rn82an@G
at a given date 在某一特定时日
zFQxW4G
attestation 鉴证,公证 <([o4%
attestation service 鉴证服务 q;B-np?U
audit adjustment 审计调整 299; N
audit areas 审计领域 <M+ZlF-`
audit conclusion 审计结论 -Frx {3
audit effectiveness 审计效果 ,F:l?dfB\I
audit efficiency 审计效率 yt_?4Hc"
audit engagement letter 审计业务约定书 W0gaOew(^
audit evidence 审计证据 _CI! 7%
audit fee 审计费 6S`eN\s
audit files 审计档案 7CwG(c/5
audit findings 审计中发现的事项 ChmPO|2F
audit implementation stage 审计实施阶段 o*r\&!NIw
audit mark 审计标识 ,gkxZ{Eh
audit materiality 审计重要性 JrCm >0g
audit method 审计方法 jsi\*5=9p<
audit objective 审计目标,审计目的 Pf@8C{I
audit of financial statements 会计报表审计,财务报表审计 wU+ofj;
+I
audit opinion 审计意见 trgj]|?M
audit period 被审计期间,被审计年度 ULQ*cW&;?
audit plan 审计计划 % YU(,83(+
audit planning 编制审计计划,制定审计计划,审计计划 )+cP8$n6L
audit planning stage 审计计划阶段 Y
Xn)?
audit procedure 审计程序 A")B<BK
audit programme 审计程序表,具体审计计划 Ij{{Z;o3
audit report 审计报告 O`|'2x{[O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 atW;S99#
audit report with a qualified opinion 有保留意见的审计报告 H>_%ZXL
audit report with an adverse opinion 否定意见的审计报告 r6MQ|@
audit report with dual dates 双重日期审计报告 ?~u"w OH'
audit reporting stage 审计报告阶段 #l:qht
audit responsibility 审计责任 =
#ocp
audit results 审计结果 T7!a@
audit risk 审计风险 M}M.
audit sampling 审计抽样 =_Qt&B)
audit sampling techniques 审计抽样方法,审计抽样技术 Mb?6c y[
audit strategies 审计策略 2r[Q$GPM<
audit summary 审计总结,审计小结 HOu<,9?>Q
audit team 审计小组 \JN<