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 j^m x ,
!`0
El',gY
审计词汇英汉对照 y`a]##1j$M
>~*}9y0$
A S7(tGD
#n.XOet<\
irF+(&q]jh
ability to continue as a going concern 持续经营能力 JYrOE"!h
acceptability 可接受性,可接受程度 pcNpr`
acceptable level of detection risk 检查风险的可接受水平 `]4tJJy$
acceptance of engagement 接受委托 Y*
0j/91
accepting the engagement for the first time 首次接受委托 "L+NN|
access to asset 对资产的接触 `%_(_%K
according to 根据,依据,依照 $fAZ^
account balance 账户余额 P
~h0Ul
account for 对……进行会计处理,核算;解释 46D_K
accounting 会计,会计学 @umn[J#*
accounting advisory serve 会计咨询服务 `{H!V~42
accounting firm 会计师事务所 nG~^-c+
accounting information 会计信息,会计资料 O
#5`mo
accounting period 会计期间 hVW1l&s
accounting policies 会计政策 q"VC#97`
accounting professional bodies 会计职业组织,会计职业团体 2#X>^LH
accounting records 会计记录 @me ( pn
D
accounting responsibility 会计责任 bKQ_{cR
accounting service 会计服务 V|)nUsU
accounting standards 会计准则 `<(o;*&Gd
Accounting Standards for Business Enterprises 企业会计准则 ]SUW"5L-
accounting system 会计系统 'o|=_0-7W
accounting treatment 会计处理 o3Z<tI8-V
accuracy 准确性,精确性 AA5UOg\jI
additional audit procedures 追加审计程序 R=
.U bY
addressee 收件人,收信人 O'
S9y
Administration of State-owned Assets (the~) 国有资产管理局 "ZP)[ [Rd
administrative laws and regulations 行政法规 [<.dOe7|
adverse impact 不利影响,负面影响 LCMn9I
adverse opinion 反对意见 >:|jds#
advisory group 咨询组,顾问组 ne# %Gr
agency fee 代理费,代理费用 =U}!+ 8f
aggregate 总计,合计为…… ZJV;&[$[
alternation of document and record 变造文件和记录 nG7E j#1
alternative audit procedures 替代审计程序,备选审计程序 q3ebps9^
amend 修改,修订 i2?TMM!Fe
amortisation 摊销 :?:R5_Nd=
analytical capacity 分析能力 GRAPv|u9[
analytical procedures 分析性程序 :oytJhxU
annual financial statements 年度会计报表,年度财务报表 O
+Xu?W]
appendix 附录,附表 +kx#"L:
applicable 适用的 *~^M_wej
applicable laws and regulations 适用的法规 gH/(4h
application systems 应用系统 v*^'|QyM7
apply consistently 一贯地执行,一贯地实施 y6&o+;I$[
appropriate 适当的,合适的; `gdk,L]
征用,挪用 lh-zE5;
appropriate authorization 适当的授权 J :l%
appropriateness of audit evidence 审计证据的适当性 7W=s.Gy7G\
approval 批准,核准 1 }_"2
assertion (会计报表上的)认定;确认 JnS@}m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4YA1~7R
asset 资产,财产 &?^"m\K4J*
asset restructuring 资产重组 /U=?D(>x
assignment of duties 职责的划分 ^]9.$$GU\A
assistant 助理,助理人员 "LM[WcDX
associated company 联属公司,联营公司 vlPViHF.
association 联合,结合;协会,社团 ;M5]XCPk
assumption 假设,假定 " (yw(/
at a given date 在某一特定时日 A[H"(E#k
attestation 鉴证,公证 D:XjJMW3r
attestation service 鉴证服务 B1va]=([)W
audit adjustment 审计调整 w%~Mg3|
audit areas 审计领域
m">2XGCn
audit conclusion 审计结论 ^\w!D{Y7Q
audit effectiveness 审计效果
r^`~GG!,Q
audit efficiency 审计效率 u(g9-O
audit engagement letter 审计业务约定书 W"H(HA
audit evidence 审计证据 -|GX]jx(Y
audit fee 审计费 c
Sktm&SP
audit files 审计档案 ~X,ZZ 9H
audit findings 审计中发现的事项 p*~b5'+ C+
audit implementation stage 审计实施阶段 l:j>d^V*&x
audit mark 审计标识 #4F0o@Z
audit materiality 审计重要性 oI x!?,1
audit method 审计方法 yAu.=Eo7
audit objective 审计目标,审计目的 t^7}j4lk
audit of financial statements 会计报表审计,财务报表审计 GhW{6.^
audit opinion 审计意见 v(^;%
audit period 被审计期间,被审计年度 u=ZZ;%Rvd
audit plan 审计计划 Duq.`XO
audit planning 编制审计计划,制定审计计划,审计计划 YRU#/TP
audit planning stage 审计计划阶段 S~V?Qe@&Z
audit procedure 审计程序 s:^Xtox/
audit programme 审计程序表,具体审计计划 z*`nfTw l
audit report 审计报告 uk)D2.eS,
audit report with a disclaimer of opinion 拒绝表示意见审计报告
Qo+Y
audit report with a qualified opinion 有保留意见的审计报告 8\m[Nuq5
audit report with an adverse opinion 否定意见的审计报告 59k-,lyU,
audit report with dual dates 双重日期审计报告 {#&j