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 _#E
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审计词汇英汉对照 23eX;gL
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ability to continue as a going concern 持续经营能力 9
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acceptability 可接受性,可接受程度 lN
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acceptable level of detection risk 检查风险的可接受水平 J$
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acceptance of engagement 接受委托 |-67\p]
accepting the engagement for the first time 首次接受委托 !x=~g"d<&
access to asset 对资产的接触 z]y.W`i
according to 根据,依据,依照 2eS~/Pq5=i
account balance 账户余额 qbN
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account for 对……进行会计处理,核算;解释 j?\Qh
accounting 会计,会计学 a 7V-C
accounting advisory serve 会计咨询服务 wh`"w7br
accounting firm 会计师事务所 T@B/xAq5!
accounting information 会计信息,会计资料 OX0%C.K)hZ
accounting period 会计期间 vzAax k%
accounting policies 会计政策 epe)a
accounting professional bodies 会计职业组织,会计职业团体 l}|%5.5-
accounting records 会计记录 3AtGy'NTp
accounting responsibility 会计责任 "Qc7dRmSxm
accounting service 会计服务 ? pmHFlx
accounting standards 会计准则 a$OE0zn`
Accounting Standards for Business Enterprises 企业会计准则 A2Ed0|B y
accounting system 会计系统 ',@3>T**
accounting treatment 会计处理 e\l7Iu
accuracy 准确性,精确性 !sP{gi#=
additional audit procedures 追加审计程序 f|c{5$N!
addressee 收件人,收信人 S!CC
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Administration of State-owned Assets (the~) 国有资产管理局 9G5rcYi
administrative laws and regulations 行政法规 e{K 215
adverse impact 不利影响,负面影响 +.[ <%
adverse opinion 反对意见 Y\k#*\'Y~
advisory group 咨询组,顾问组 `i*E~'
agency fee 代理费,代理费用 '@KEi%-^>
aggregate 总计,合计为…… %p=M;
alternation of document and record 变造文件和记录 &)ChQZA
alternative audit procedures 替代审计程序,备选审计程序 ~rKrpb]ow
amend 修改,修订 hd<c&7|G'
amortisation 摊销 sf87$S0
analytical capacity 分析能力 :U%W%
analytical procedures 分析性程序 ;bib/
annual financial statements 年度会计报表,年度财务报表 7(8;to6(
appendix 附录,附表 i$G@R%
applicable 适用的 Om\vMd@!
applicable laws and regulations 适用的法规 cp7=epho
application systems 应用系统 Rtl"Ub@HV
apply consistently 一贯地执行,一贯地实施 `(V3:F("@
appropriate 适当的,合适的; *)T^ChD,
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 %T%sGDCV
approval 批准,核准 E,U+o $
assertion (会计报表上的)认定;确认 ,T$U'&;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d.d/<
asset 资产,财产 I
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asset restructuring 资产重组 zKJ#`O
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assignment of duties 职责的划分 ]Ie 0S~
assistant 助理,助理人员 v MH
associated company 联属公司,联营公司 Ckuh:
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association 联合,结合;协会,社团 B
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assumption 假设,假定 ]MitOkX
at a given date 在某一特定时日 ?mxMk6w
attestation 鉴证,公证 K`zdc`/
attestation service 鉴证服务 )yZ^[uJ}3C
audit adjustment 审计调整 ;))+>%SGCt
audit areas 审计领域
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audit conclusion 审计结论 SsDmoEeB[
audit effectiveness 审计效果 qiD@'Va\
audit efficiency 审计效率 XJ|
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audit engagement letter 审计业务约定书 9F;>
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audit evidence 审计证据 k)=s>&hl
audit fee 审计费 bJ {'<J
audit files 审计档案 |{NYkw
audit findings 审计中发现的事项 nT$SfGFj8
audit implementation stage 审计实施阶段 04P}-L,
audit mark 审计标识 s8t;.^1}
audit materiality 审计重要性 ,Ah;A
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audit method 审计方法 c]o'xd,T8\
audit objective 审计目标,审计目的 <^jQo<kU
audit of financial statements 会计报表审计,财务报表审计 08\,<9
audit opinion 审计意见 "&?kC2Y|
audit period 被审计期间,被审计年度 >jLY"
audit plan 审计计划 yjJ5>cg
audit planning 编制审计计划,制定审计计划,审计计划 Vv=. -&'
audit planning stage 审计计划阶段 L^?qOylu
audit procedure 审计程序 KU(&%|;g
audit programme 审计程序表,具体审计计划 %XQ(fj>
audit report 审计报告 Js?]$V"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .|fHy
audit report with a qualified opinion 有保留意见的审计报告 3~{:`[0Q
audit report with an adverse opinion 否定意见的审计报告 AH7}/Rc
audit report with dual dates 双重日期审计报告 uZK
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audit reporting stage 审计报告阶段 `l[c_%Bm
audit responsibility 审计责任 3;{kJQ
audit results 审计结果 bw
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audit risk 审计风险 qqY"*uJ'
audit sampling 审计抽样 Wt-GjxGi
audit sampling techniques 审计抽样方法,审计抽样技术 ^k">A:E2
audit strategies 审计策略 3;A)W18]
audit summary 审计总结,审计小结 qfm|@v|De5
audit team 审计小组 /7F:T[
audit test 审计测试 d/kv|$XW
audit trail 审计轨迹 ;dgp+
audit work 审计工作 zHRplm+i
audit working paper 审计工作底稿 >}i E(
audited financial statement 审计会计报表,已审计财务报表 &B1Wt