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 ]*
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 Q<^Tl(`/N?
acceptability 可接受性,可接受程度 ZUVA EH%
acceptable level of detection risk 检查风险的可接受水平 kI
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acceptance of engagement 接受委托 '=nQ$/!q
accepting the engagement for the first time 首次接受委托 aE&,]'6
access to asset 对资产的接触 P"y`A}Bx
according to 根据,依据,依照 tD(
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account balance 账户余额 2Ga7$q
account for 对……进行会计处理,核算;解释 6y+Kjd/D
accounting 会计,会计学 544X1Ww2
accounting advisory serve 会计咨询服务 j9?}j#@
accounting firm 会计师事务所 x(etb<!jd
accounting information 会计信息,会计资料 wkA+j9.
accounting period 会计期间 k
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accounting policies 会计政策 [SHXJ4P*
accounting professional bodies 会计职业组织,会计职业团体 7n8~K3~;
accounting records 会计记录 Xjo5
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accounting responsibility 会计责任 8/i!' 0r\
accounting service 会计服务 ~$:|VHl
accounting standards 会计准则 q>$ev)W
Accounting Standards for Business Enterprises 企业会计准则 66/3|83Z
accounting system 会计系统 3D!5T8 @
accounting treatment 会计处理 M)'HCnvs'
accuracy 准确性,精确性 Co (.:z~
additional audit procedures 追加审计程序 DoJ\ q+
addressee 收件人,收信人 F(k.,0Nc
Administration of State-owned Assets (the~) 国有资产管理局 /^X/ 8
administrative laws and regulations 行政法规 *.sVr7=
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adverse impact 不利影响,负面影响 A+SE91m
adverse opinion 反对意见 /<@SFF .
advisory group 咨询组,顾问组 f,V<;s
agency fee 代理费,代理费用 C${Vg{g7a
aggregate 总计,合计为…… M m[4yP%
alternation of document and record 变造文件和记录 cik!GA
alternative audit procedures 替代审计程序,备选审计程序 WHsgjvh"
amend 修改,修订 K`iv c N"
amortisation 摊销 _/uFsYC
analytical capacity 分析能力 Mr;E<Lj ^K
analytical procedures 分析性程序 SB1upTn
annual financial statements 年度会计报表,年度财务报表 NO|K
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appendix 附录,附表 rai3<_W<
applicable 适用的 !>{G,\^=pT
applicable laws and regulations 适用的法规 Mn9dqq~a
application systems 应用系统 A )^`?m3
apply consistently 一贯地执行,一贯地实施 dx;Ysn0-
appropriate 适当的,合适的; C~nzH,5
征用,挪用 QrB@cK]
appropriate authorization 适当的授权 #33fGmd[
appropriateness of audit evidence 审计证据的适当性 [`{Z}q&
approval 批准,核准 |]J>R
assertion (会计报表上的)认定;确认 #w,D
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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 aGJC1x
asset 资产,财产 Gb8D[1=u=
asset restructuring 资产重组 &u /Nf&A
assignment of duties 职责的划分 ;A|-n1e>Hc
assistant 助理,助理人员 &<wuJ%'>)Z
associated company 联属公司,联营公司 )~+E[|
association 联合,结合;协会,社团 zm]aU`j
assumption 假设,假定 5b!vgm#])
at a given date 在某一特定时日 +W:=e,=
attestation 鉴证,公证 &y3OR1_Sm*
attestation service 鉴证服务 OUeyklw
audit adjustment 审计调整 D2](da:]8)
audit areas 审计领域 OK{quM5
audit conclusion 审计结论 }`W){]{kO
audit effectiveness 审计效果 JRSSn]
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audit efficiency 审计效率 cxA ^:3
audit engagement letter 审计业务约定书 (d(hR0HKE
audit evidence 审计证据 G B>QK
audit fee 审计费 w8kOVN2b
audit files 审计档案 lV1G<qP
audit findings 审计中发现的事项 \@8+U;d
audit implementation stage 审计实施阶段 Gnfd;.
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audit mark 审计标识 A*2
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audit materiality 审计重要性 &>%T^Y|J4
audit method 审计方法 "}pNe"ok
audit objective 审计目标,审计目的 iVB86XZ`
audit of financial statements 会计报表审计,财务报表审计 b~'"^ Bts*
audit opinion 审计意见 E"+QJ~!
audit period 被审计期间,被审计年度 j Dy-)2<
audit plan 审计计划 DE%KW:Hug
audit planning 编制审计计划,制定审计计划,审计计划 r30 <