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 RvQl{aL
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审计词汇英汉对照 _djr>C=H"
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ability to continue as a going concern 持续经营能力 ~ "^]\3#
acceptability 可接受性,可接受程度 Tw!]N%E
acceptable level of detection risk 检查风险的可接受水平 lAxbF
acceptance of engagement 接受委托 CO`%eL~
accepting the engagement for the first time 首次接受委托 {PXN$p:'
access to asset 对资产的接触 G8y:f%I!b
according to 根据,依据,依照 ~qG`~/7
account balance 账户余额 cZ@z]LY.g
account for 对……进行会计处理,核算;解释 0jlwL
accounting 会计,会计学 {g:I5
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accounting advisory serve 会计咨询服务 }E\ b_.
accounting firm 会计师事务所 meHnT9a^
accounting information 会计信息,会计资料 $\0%"S
accounting period 会计期间 \M
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accounting policies 会计政策 W3XVr&
accounting professional bodies 会计职业组织,会计职业团体 +wAH?q8f
accounting records 会计记录 \BV$p2m5-
accounting responsibility 会计责任 FJ|6R( T_
accounting service 会计服务 (o!v,=# 6{
accounting standards 会计准则 RJo"yB$1e6
Accounting Standards for Business Enterprises 企业会计准则 r+}5;fQJ
accounting system 会计系统 f__r" N
accounting treatment 会计处理 TV~<1vj
accuracy 准确性,精确性 1e 8J-Nkj
additional audit procedures 追加审计程序 y|BRAk&n
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 yEnurq%J
administrative laws and regulations 行政法规 %6\e_y%
adverse impact 不利影响,负面影响 y5d=r]_S:
adverse opinion 反对意见 FCC9Ht8U?
advisory group 咨询组,顾问组 Mpfdl65
agency fee 代理费,代理费用 vPm&0,R*y:
aggregate 总计,合计为…… {&2aH>V/
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 g:l5,j.K
amend 修改,修订 6;02_C]\o
amortisation 摊销 'l%b5:
analytical capacity 分析能力 7X
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analytical procedures 分析性程序 ?R
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annual financial statements 年度会计报表,年度财务报表 R6^U9fDG
appendix 附录,附表 ZfPWH'P
applicable 适用的 )jM'
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applicable laws and regulations 适用的法规 As&=Pb9
application systems 应用系统 i`]-rM%J#
apply consistently 一贯地执行,一贯地实施 8i H'cX
appropriate 适当的,合适的; uQwKnD?F+e
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appropriate authorization 适当的授权 dM%#DN8l
appropriateness of audit evidence 审计证据的适当性 4z^ ?3@:K
approval 批准,核准 Qi
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assertion (会计报表上的)认定;确认 Y#>'.$(Az
assessed level of control risk 对控制风险的评估,控制风险的评估水平 #kO.'oIl
asset 资产,财产 .eg?FB'7
asset restructuring 资产重组 cs]N%M^s
assignment of duties 职责的划分 ~uF%*
assistant 助理,助理人员 ]SqLF!S(=
associated company 联属公司,联营公司 tE i-0J
association 联合,结合;协会,社团 E8[{U8)[;5
assumption 假设,假定 Pc+8CuN?
at a given date 在某一特定时日 }ze,6T*z
attestation 鉴证,公证 N7S?m@
attestation service 鉴证服务 [0M2`x4`
audit adjustment 审计调整
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audit areas 审计领域 k<1BE^[V
audit conclusion 审计结论 (=hXt=hZ
audit effectiveness 审计效果 ^hG
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audit efficiency 审计效率 &