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 wjGD[~mB
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ability to continue as a going concern 持续经营能力 5 3=zHYQ
acceptability 可接受性,可接受程度 |IL..C
acceptable level of detection risk 检查风险的可接受水平 Iuk!A?XV
acceptance of engagement 接受委托 AL%H$ I
accepting the engagement for the first time 首次接受委托 aW-'Jg=@H^
access to asset 对资产的接触 5}FPqyK"
according to 根据,依据,依照 9mW95YI S
account balance 账户余额 }Z5#{Sd
account for 对……进行会计处理,核算;解释 W|_^Oe<
accounting 会计,会计学 a=3?hVpB
accounting advisory serve 会计咨询服务 Y#Pl)sRr
accounting firm 会计师事务所 Tl9KL%9
accounting information 会计信息,会计资料 L=W8Q8
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accounting period 会计期间 Z'EXq.hk
accounting policies 会计政策 Jsf-t
accounting professional bodies 会计职业组织,会计职业团体 dx{ZG'@aH
accounting records 会计记录 <4Z;a2l}U
accounting responsibility 会计责任 g7G=g
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accounting service 会计服务 l
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accounting standards 会计准则 C.M]~"e
Accounting Standards for Business Enterprises 企业会计准则 B\BxF6 y
accounting system 会计系统 ,zmGKn#n2
accounting treatment 会计处理 [ix45xu7
accuracy 准确性,精确性 JR='c)6:
additional audit procedures 追加审计程序 r:u,
addressee 收件人,收信人 `4E6&&E+S
Administration of State-owned Assets (the~) 国有资产管理局 6A$
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administrative laws and regulations 行政法规 XKqUbi
adverse impact 不利影响,负面影响 5nL,sFd
adverse opinion 反对意见 g:bw;6^u
advisory group 咨询组,顾问组 v^_OX$=,
agency fee 代理费,代理费用 /I@nPH
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aggregate 总计,合计为…… _+z5~6>
alternation of document and record 变造文件和记录 qI,4uGg
alternative audit procedures 替代审计程序,备选审计程序 "
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amend 修改,修订 fy at-wbb
amortisation 摊销 $agd9z,&m
analytical capacity 分析能力 r9@4-U7v&
analytical procedures 分析性程序 f(Jz*el
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annual financial statements 年度会计报表,年度财务报表 i6F`KF'i&
appendix 附录,附表 M5DW!^
applicable 适用的 :n36}VG|
applicable laws and regulations 适用的法规 :G?6Hl)~)
application systems 应用系统 #
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apply consistently 一贯地执行,一贯地实施 mup<%@7m
appropriate 适当的,合适的; -DgJkyt+<
征用,挪用 }$-;P=k
appropriate authorization 适当的授权 *3_@#Uu7
appropriateness of audit evidence 审计证据的适当性 ; n tq%
approval 批准,核准 X.V6v4
assertion (会计报表上的)认定;确认 afEhC0j
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6\4~&+;wL
asset 资产,财产 }r`m(z$z
asset restructuring 资产重组 (9bFIvMc
assignment of duties 职责的划分 6{/HNEI*1
assistant 助理,助理人员 J)R;NYl
associated company 联属公司,联营公司 8t3,}}TJ
association 联合,结合;协会,社团 Ik_u34U
assumption 假设,假定 P~Cx#`#(V
at a given date 在某一特定时日 fN4d^0&
attestation 鉴证,公证 _G]f
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attestation service 鉴证服务 I8=p_Ie
audit adjustment 审计调整 RGrra<
audit areas 审计领域 JY
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audit conclusion 审计结论 fz
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audit effectiveness 审计效果 Ra%" +=
audit efficiency 审计效率 gp
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audit engagement letter 审计业务约定书 +D
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audit evidence 审计证据 9z)p*+rUK
audit fee 审计费 ,U9gg-.Lp
audit files 审计档案 RtZK2
audit findings 审计中发现的事项 w#EP`aM2$=
audit implementation stage 审计实施阶段 "P O>@tY
audit mark 审计标识 : ]&O