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 58>C,+
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审计词汇英汉对照 *kM^l!<g
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A kH|cB!?x
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ability to continue as a going concern 持续经营能力 DV5K)m&G
acceptability 可接受性,可接受程度 ?#]wxH,
acceptable level of detection risk 检查风险的可接受水平 U9/6F8D1Y1
acceptance of engagement 接受委托 Mq,2S
accepting the engagement for the first time 首次接受委托 CA[3R
access to asset 对资产的接触 -qNun3
according to 根据,依据,依照 2M$^|j:[
account balance 账户余额 `"RT(` m
account for 对……进行会计处理,核算;解释 -:~"c@D
accounting 会计,会计学 v3I-i|L<)
accounting advisory serve 会计咨询服务 sO$X5S C9
accounting firm 会计师事务所 U,7O{YM
accounting information 会计信息,会计资料 .tQeOZW'
accounting period 会计期间 4m
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accounting policies 会计政策 5!V%0EQqw
accounting professional bodies 会计职业组织,会计职业团体 HB:VpNFn
accounting records 会计记录 @Lk!nP
accounting responsibility 会计责任 , SB5"
accounting service 会计服务 5u=$m^@{
accounting standards 会计准则 Zv|TvlyT"
Accounting Standards for Business Enterprises 企业会计准则 AR?1_]"=
accounting system 会计系统 \iQ{Q&JR:
accounting treatment 会计处理 NR9=V
accuracy 准确性,精确性 <%ba
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additional audit procedures 追加审计程序 0T7c =5z4W
addressee 收件人,收信人 }P*x/z~
Administration of State-owned Assets (the~) 国有资产管理局 \\iX9-aI<
administrative laws and regulations 行政法规 x3tos!Y
adverse impact 不利影响,负面影响 /c|X:F!;X#
adverse opinion 反对意见 ,(y6XUV~
advisory group 咨询组,顾问组 dW#T1mB
agency fee 代理费,代理费用 u [Dz~
aggregate 总计,合计为…… hRaX!QcG3
alternation of document and record 变造文件和记录 2uT"LW/(H
alternative audit procedures 替代审计程序,备选审计程序 +.pri
amend 修改,修订 ?&_u$Nn
amortisation 摊销 ttfCiP$
analytical capacity 分析能力 b2Oj 1dP1
analytical procedures 分析性程序 Rn9e#_ Az
annual financial statements 年度会计报表,年度财务报表 ^+k~{F,)
appendix 附录,附表 X')t6DQ( I
applicable 适用的 ["N_t:9I
applicable laws and regulations 适用的法规 F!qt=)V@w
application systems 应用系统 a%XF"*^v
apply consistently 一贯地执行,一贯地实施 }O+`X) 9
appropriate 适当的,合适的; t`Lh(`
征用,挪用 bx._,G
appropriate authorization 适当的授权 F9Co m}
appropriateness of audit evidence 审计证据的适当性 H63?Erh>a
approval 批准,核准 -I'Jm=q3]
assertion (会计报表上的)认定;确认 5KgAY;|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6.6;oa4j
asset 资产,财产 :D:Y-cG*n<
asset restructuring 资产重组 YS0^!7u
assignment of duties 职责的划分 PUbfQg
assistant 助理,助理人员 Lc! t
associated company 联属公司,联营公司 $i;m9_16
association 联合,结合;协会,社团 sDl@
assumption 假设,假定 ^`+Kjhht
at a given date 在某一特定时日 =Ohro'
attestation 鉴证,公证 _ZHDr[
attestation service 鉴证服务 (;cKv
audit adjustment 审计调整 k, >*.Yoh
audit areas 审计领域 5H}d\=z
audit conclusion 审计结论 awU&{<,=g
audit effectiveness 审计效果 )'i n}M
audit efficiency 审计效率 {&uN q^Ch
audit engagement letter 审计业务约定书 >41K>=K
audit evidence 审计证据 DDBf89$\
audit fee 审计费 )~be<G( a
audit files 审计档案 #&,~5
audit findings 审计中发现的事项 .kc{)d*0K
audit implementation stage 审计实施阶段 Oh;V%G
audit mark 审计标识 o7kQ&w
audit materiality 审计重要性 '4)4* 3z,
audit method 审计方法
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audit objective 审计目标,审计目的 %(A@=0r#
audit of financial statements 会计报表审计,财务报表审计 MmH(dp+
audit opinion 审计意见 bPA1>p7
audit period 被审计期间,被审计年度 avy@)iO7
audit plan 审计计划 -Ic<.ix
audit planning 编制审计计划,制定审计计划,审计计划 }m93AL_y
audit planning stage 审计计划阶段 W(o#2;{ln
audit procedure 审计程序 0w!:YB ,}
audit programme 审计程序表,具体审计计划 =;{8)m
audit report 审计报告 M,sZ8eeq
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gQ$0 |0O
audit report with a qualified opinion 有保留意见的审计报告 kJ"}JRA<
audit report with an adverse opinion 否定意见的审计报告 Nn{/_QG
audit report with dual dates 双重日期审计报告 F5
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audit reporting stage 审计报告阶段 lS |:4U.
audit responsibility 审计责任 iD)P6"
audit results 审计结果 ]zh6[0V7V
audit risk 审计风险 }WnoI2
audit sampling 审计抽样 g`I$U%a_2
audit sampling techniques 审计抽样方法,审计抽样技术 GsiT!OP]y
audit strategies 审计策略 :RD
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audit summary 审计总结,审计小结 $g '4'
audit team 审计小组 C )BVsHT4
audit test 审计测试 nVoP:FHH
audit trail 审计轨迹 `P jS
audit work 审计工作 [[uZCKi
audit working paper 审计工作底稿 FF~VV<