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 =}fd6ea(o
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审计词汇英汉对照 V'2EPYB
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ability to continue as a going concern 持续经营能力 -
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acceptability 可接受性,可接受程度 6`"M
acceptable level of detection risk 检查风险的可接受水平 5lJ)(|_
acceptance of engagement 接受委托 UU}7U]9u
accepting the engagement for the first time 首次接受委托 tue/4Q#7
access to asset 对资产的接触 z&$/EP-
according to 根据,依据,依照 AdoZs8Q
account balance 账户余额 ;;gK@?hJ
account for 对……进行会计处理,核算;解释 \Z-2leL)j
accounting 会计,会计学 qJT0Y/l:(
accounting advisory serve 会计咨询服务 b }zBn8l
accounting firm 会计师事务所 W*xX{$NL
accounting information 会计信息,会计资料 6j8<Q 2
accounting period 会计期间 !m{2WW-
accounting policies 会计政策 C;\VO)]t
accounting professional bodies 会计职业组织,会计职业团体 Hwe)Tsh e
accounting records 会计记录 fRg=!<#%
accounting responsibility 会计责任 Oz:ZQ M
accounting service 会计服务 _b4fS'[
accounting standards 会计准则 {rkn q_;0
Accounting Standards for Business Enterprises 企业会计准则 kJ: 2;t=
accounting system 会计系统 mKg@W;0ML
accounting treatment 会计处理 JF qf;3R
accuracy 准确性,精确性 2N6=8Xy5K
additional audit procedures 追加审计程序 VZA3IbK}
addressee 收件人,收信人 h<[+HsI
Administration of State-owned Assets (the~) 国有资产管理局 f@:CyB GQ
administrative laws and regulations 行政法规 iTNqWU-o
adverse impact 不利影响,负面影响 3BMS
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adverse opinion 反对意见 |r~
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advisory group 咨询组,顾问组 `.k5v7!o
agency fee 代理费,代理费用 5&4F,v[zp
aggregate 总计,合计为…… 4&}\BU*
alternation of document and record 变造文件和记录 cq^sq1A:
alternative audit procedures 替代审计程序,备选审计程序 S[@6Lp3q_
amend 修改,修订 }g,X5v?W
amortisation 摊销 s%dF~DSK
analytical capacity 分析能力 /.Wc_/
analytical procedures 分析性程序 uaQ&&5%%J
annual financial statements 年度会计报表,年度财务报表 2_olT_#
appendix 附录,附表 [w%#<5h
applicable 适用的 {qAu/ixp
applicable laws and regulations 适用的法规 KHJ=$5r)
application systems 应用系统 !=M/j}
apply consistently 一贯地执行,一贯地实施 S_!R^^ySG9
appropriate 适当的,合适的; 4 ROWz
征用,挪用 )b9I@)C
appropriate authorization 适当的授权 Rc7.M"wzjX
appropriateness of audit evidence 审计证据的适当性 $
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approval 批准,核准
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assertion (会计报表上的)认定;确认 dt.-
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ag/u8
asset 资产,财产 &@'V\5G
asset restructuring 资产重组 >
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assignment of duties 职责的划分 ?xHtn2(q
assistant 助理,助理人员 %~(~W>^A
associated company 联属公司,联营公司 vcD'~)G(*
association 联合,结合;协会,社团 W,'3D~g8
assumption 假设,假定 '!j(u@&!
at a given date 在某一特定时日 E#~2wqK
attestation 鉴证,公证 D; yd{]<
attestation service 鉴证服务 Dpp@*xX>
audit adjustment 审计调整 "]9_Fv
audit areas 审计领域 Bzm.X=U:
audit conclusion 审计结论 ;W4:#/~14
audit effectiveness 审计效果 S&`O\!NF
audit efficiency 审计效率 gNi}EP5>
audit engagement letter 审计业务约定书 bAdAp W
audit evidence 审计证据 X!?wL0n
audit fee 审计费 kOzt"t&