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 4%*hGh=
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审计词汇英汉对照 :G)<}j"sM
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ability to continue as a going concern 持续经营能力 *rqm8z50a
acceptability 可接受性,可接受程度 zzvlI66e
acceptable level of detection risk 检查风险的可接受水平 M+s
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acceptance of engagement 接受委托 OYf{?-QD
accepting the engagement for the first time 首次接受委托 {aN(d3c
access to asset 对资产的接触 7SI)1_%G
according to 根据,依据,依照 H]&!'\aUz
account balance 账户余额 >Csbjf6
account for 对……进行会计处理,核算;解释 hbuZaxo<
accounting 会计,会计学 OR+A_:c.D
accounting advisory serve 会计咨询服务 2w?G.pO#
accounting firm 会计师事务所 ,m07p~,V
accounting information 会计信息,会计资料 {TZE/A3D,
accounting period 会计期间 b2h":G|s
accounting policies 会计政策 OoP@-D"e
accounting professional bodies 会计职业组织,会计职业团体 za,
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accounting records 会计记录 um8AdiK
accounting responsibility 会计责任 NcL
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accounting service 会计服务 8.I9}_
accounting standards 会计准则 ^i<}]c_|f
Accounting Standards for Business Enterprises 企业会计准则 )LswSV
accounting system 会计系统 *kaJ*Ti-/
accounting treatment 会计处理 ,VD6s!(
accuracy 准确性,精确性 |*Ot/TvG
additional audit procedures 追加审计程序 6b:DJ
addressee 收件人,收信人 =cfm=+
Administration of State-owned Assets (the~) 国有资产管理局 Bt>}LLBS2
administrative laws and regulations 行政法规 vmKTF!;
adverse impact 不利影响,负面影响 R'EW7}&
adverse opinion 反对意见 '\*A"8;h
advisory group 咨询组,顾问组 a@|.;#FF
agency fee 代理费,代理费用
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aggregate 总计,合计为…… ]+IVSxa!u
alternation of document and record 变造文件和记录 \7E`QY4
alternative audit procedures 替代审计程序,备选审计程序 }(=ml7 )v
amend 修改,修订 5fHYc0
amortisation 摊销 ;]h.m)~|
analytical capacity 分析能力 #J+\DhDEPO
analytical procedures 分析性程序 J1-):3A
annual financial statements 年度会计报表,年度财务报表 ",Wf uz
appendix 附录,附表 ?@a$!_
applicable 适用的 w67xl
applicable laws and regulations 适用的法规 T|f_~#?eV
application systems 应用系统 a!.!2a&t
apply consistently 一贯地执行,一贯地实施 vug-n 8
appropriate 适当的,合适的; q[boWW
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appropriate authorization 适当的授权 Am7| /
appropriateness of audit evidence 审计证据的适当性 y@9Y,ZR*
approval 批准,核准 Kcn\g.
assertion (会计报表上的)认定;确认 n.;3X
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fI[dhd6
asset 资产,财产 $i&\\QNn
asset restructuring 资产重组 K%<GU1]-]
assignment of duties 职责的划分 X'2Gi
assistant 助理,助理人员 -~'kP /E^
associated company 联属公司,联营公司 'aPCb`^;w
association 联合,结合;协会,社团 -ddOh<U>
assumption 假设,假定 >H?uuzi
at a given date 在某一特定时日 A}eOR=E
attestation 鉴证,公证 >PH< N
attestation service 鉴证服务 ,'-?:`hP'
audit adjustment 审计调整 dKe
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audit areas 审计领域 >'0lw+a
audit conclusion 审计结论 N K"%DU<
audit effectiveness 审计效果 gCwt0)
audit efficiency 审计效率 rHo6iJj
audit engagement letter 审计业务约定书 I:/4t^%
audit evidence 审计证据 sVD([`Nmc
audit fee 审计费 ./!KE"!
audit files 审计档案 Ko-QR(
audit findings 审计中发现的事项 %jgg59
audit implementation stage 审计实施阶段 5|m9:Hv[#
audit mark 审计标识 o?=fh
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audit materiality 审计重要性 ,A?v,Fs>O[
audit method 审计方法
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audit objective 审计目标,审计目的 mE_iS?1
audit of financial statements 会计报表审计,财务报表审计 GsRt5?X/*
audit opinion 审计意见 #J3zTG(:@
audit period 被审计期间,被审计年度 HtS#
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audit plan 审计计划 /~"AG l.
audit planning 编制审计计划,制定审计计划,审计计划 >!G5]?taa
audit planning stage 审计计划阶段 /]l f>\x1
audit procedure 审计程序 ]Qy,#p'~&H
audit programme 审计程序表,具体审计计划 Q
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audit report 审计报告 "
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 `0[fLEm
audit report with a qualified opinion 有保留意见的审计报告 a~F u
audit report with an adverse opinion 否定意见的审计报告 [sptU3,2U
audit report with dual dates 双重日期审计报告 v5gQ9
audit reporting stage 审计报告阶段 Vg) ^|
audit responsibility 审计责任 X{|k<^:
audit results 审计结果 :!hk~#yvJ9
audit risk 审计风险 iQ0&