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 l@ +]XyLj
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审计词汇英汉对照 Hq.ys> _
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ability to continue as a going concern 持续经营能力 .JNU3%s
acceptability 可接受性,可接受程度 DP=4<ES%+
acceptable level of detection risk 检查风险的可接受水平 #!wL0p
acceptance of engagement 接受委托 M@e&uz!Rx
accepting the engagement for the first time 首次接受委托 6~Y-bn"%D5
access to asset 对资产的接触 #P,mZ}G\
according to 根据,依据,依照 PTfy#
account balance 账户余额 ;dt&*]wA
account for 对……进行会计处理,核算;解释 Is~bA_-
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accounting 会计,会计学 Fg8i}
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accounting advisory serve 会计咨询服务 mOj6
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accounting firm 会计师事务所 S0V%JY;Gv
accounting information 会计信息,会计资料 4qtjP8Zv[
accounting period 会计期间 =W1`FbR
accounting policies 会计政策 $42C4I*E
accounting professional bodies 会计职业组织,会计职业团体 ]| oh1q
accounting records 会计记录 tcYbM+4e
accounting responsibility 会计责任 =;.#Bds
accounting service 会计服务 "^j&
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accounting standards 会计准则 krkRP%jy
Accounting Standards for Business Enterprises 企业会计准则 YKwej@9,
accounting system 会计系统 9Ny{2m=Ye
accounting treatment 会计处理 -(FVTWi0
accuracy 准确性,精确性 |I7-7d-;/
additional audit procedures 追加审计程序 vpOn0([hS
addressee 收件人,收信人 )Yvf9dl
Administration of State-owned Assets (the~) 国有资产管理局 jq{rNxdGx
administrative laws and regulations 行政法规 Fx']kn9
adverse impact 不利影响,负面影响 B mq7w,L.
adverse opinion 反对意见 K
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advisory group 咨询组,顾问组 yBKkx@o#z
agency fee 代理费,代理费用 g2b%.X4
aggregate 总计,合计为…… pEIc?i*
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 k36%n
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amend 修改,修订 Gd$odKtI
amortisation 摊销 5?),6o);
analytical capacity 分析能力
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analytical procedures 分析性程序 O/M\Q
annual financial statements 年度会计报表,年度财务报表 \HFeEEKH
appendix 附录,附表 V.PbAN
applicable 适用的 ?C
applicable laws and regulations 适用的法规 "=I
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application systems 应用系统 O@jW&-;
apply consistently 一贯地执行,一贯地实施 vKppXm1
appropriate 适当的,合适的; T_CYSS|fX
征用,挪用 :&Xy#.un
appropriate authorization 适当的授权 +D|y))fE
appropriateness of audit evidence 审计证据的适当性 `INcZr"
approval 批准,核准 gCAWRNp
assertion (会计报表上的)认定;确认 tE/s|v#O
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (l :;p&[
asset 资产,财产 }0c
asset restructuring 资产重组 1,fjdd8OM;
assignment of duties 职责的划分 IH?.s
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assistant 助理,助理人员 P`
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associated company 联属公司,联营公司 4J*%$Vxv
association 联合,结合;协会,社团 `i0RLGze
assumption 假设,假定 ^ +cf
at a given date 在某一特定时日 $aTZC>R
attestation 鉴证,公证 (NUwkAOM}
attestation service 鉴证服务 RrSo`q-h+
audit adjustment 审计调整 7>`QX%
audit areas 审计领域 9|O#+_=+v
audit conclusion 审计结论 O G#By6O
audit effectiveness 审计效果 ?1 $.^
audit efficiency 审计效率 0%.l|~CE&
audit engagement letter 审计业务约定书 S5]rIcM
audit evidence 审计证据 Gc}d#oo*k
audit fee 审计费 n\aG@X%oq
audit files 审计档案 Pb=J4Lvz(d
audit findings 审计中发现的事项 <