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 )/HbmtX qI
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审计词汇英汉对照 }9:(l
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ability to continue as a going concern 持续经营能力 MB7UI8
acceptability 可接受性,可接受程度 Xir
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acceptable level of detection risk 检查风险的可接受水平 %MG{KG=&o
acceptance of engagement 接受委托 OaTnQ|*
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 D;nd
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according to 根据,依据,依照 %G0J]QY{(x
account balance 账户余额 KA
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account for 对……进行会计处理,核算;解释 ML _$/
accounting 会计,会计学 %x'}aTa
accounting advisory serve 会计咨询服务 ( p(/
accounting firm 会计师事务所 IRhi1{K$"
accounting information 会计信息,会计资料 Q};n%&n&
accounting period 会计期间 J.EBt3
accounting policies 会计政策 p9>{X\eT:
accounting professional bodies 会计职业组织,会计职业团体 =Bg $OX
accounting records 会计记录 8H'ybfed
accounting responsibility 会计责任 w"`Zf7a{/
accounting service 会计服务 1d$qr`
accounting standards 会计准则 ag V z
Accounting Standards for Business Enterprises 企业会计准则 = K)[3mXX
accounting system 会计系统 sYEh>%mo^C
accounting treatment 会计处理 U[0x\~[$K
accuracy 准确性,精确性 mjQZ"h0
additional audit procedures 追加审计程序 zq6)jHfq.
addressee 收件人,收信人 gt(^9t;
Administration of State-owned Assets (the~) 国有资产管理局 N \~}`({
administrative laws and regulations 行政法规 -uKTEG[
adverse impact 不利影响,负面影响 $u~*V
adverse opinion 反对意见 nt&"?
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advisory group 咨询组,顾问组 E2xK GK
agency fee 代理费,代理费用 9 NGKh3V
aggregate 总计,合计为…… Y\,aJL$
alternation of document and record 变造文件和记录 aD(3.=[R
alternative audit procedures 替代审计程序,备选审计程序 )3IUKz%\6p
amend 修改,修订 lfAiW;giJ
amortisation 摊销 oVTXn=cYDp
analytical capacity 分析能力 S$O5jX 0
analytical procedures 分析性程序 +v2)'?BS
annual financial statements 年度会计报表,年度财务报表 u`.3\Geh
appendix 附录,附表 SK5_^4
applicable 适用的 z`qb>Y"xf3
applicable laws and regulations 适用的法规 D6dliU?k
application systems 应用系统 M}!
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apply consistently 一贯地执行,一贯地实施 "{S6iH)]8
appropriate 适当的,合适的; lak,lDt]
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appropriate authorization 适当的授权 t~H0Qeb[v=
appropriateness of audit evidence 审计证据的适当性 5hH
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approval 批准,核准 4(91T
assertion (会计报表上的)认定;确认 bv;.6C(T<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 x=Aq5*A0
asset 资产,财产 y^e3Gyk
asset restructuring 资产重组 9Trk&OB
assignment of duties 职责的划分 1 0zw}1x
assistant 助理,助理人员 UlWm).
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associated company 联属公司,联营公司 YV _ 7 .+A
association 联合,结合;协会,社团 `T+w5ON
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assumption 假设,假定 Yi]
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at a given date 在某一特定时日 mr2Mu
attestation 鉴证,公证 ubZJ Um
attestation service 鉴证服务 eI
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audit adjustment 审计调整 p>O/H1US;
audit areas 审计领域 o*artMkG
audit conclusion 审计结论 )+"5($~
audit effectiveness 审计效果 +?W4ac1
audit efficiency 审计效率 $bD`B'5
audit engagement letter 审计业务约定书 t`'jr=e,~
audit evidence 审计证据 W
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audit fee 审计费 d/T&J=
audit files 审计档案 d``wx}#Uk
audit findings 审计中发现的事项 xFekSH7[F
audit implementation stage 审计实施阶段 0l4f%'f
audit mark 审计标识 S8B?uU
audit materiality 审计重要性 3A{)C_1a
audit method 审计方法 Q% d1O
audit objective 审计目标,审计目的 ]kXWeY <
audit of financial statements 会计报表审计,财务报表审计 Vhh=GJ
audit opinion 审计意见 ?:M4GY"gV
audit period 被审计期间,被审计年度 SSxz1y
audit plan 审计计划 &XdTY +
audit planning 编制审计计划,制定审计计划,审计计划 R8:5N3Fx
audit planning stage 审计计划阶段 gq;>DY]
audit procedure 审计程序 %.D!J",\/K
audit programme 审计程序表,具体审计计划 9pPLOXr ,
audit report 审计报告 G@`ZDn
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?G,gPb
audit report with a qualified opinion 有保留意见的审计报告 \gkhSLq
audit report with an adverse opinion 否定意见的审计报告 {;E6jw@
audit report with dual dates 双重日期审计报告 %LzARTX
audit reporting stage 审计报告阶段 UlXxG|
audit responsibility 审计责任 _~MX~M3
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audit results 审计结果 WR`NISSp
audit risk 审计风险 fN&uat