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 Qvq
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审计词汇英汉对照 IGp-`%9
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ability to continue as a going concern 持续经营能力 ({8Q=Gh
acceptability 可接受性,可接受程度 a $KM
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acceptable level of detection risk 检查风险的可接受水平 dXOjaS# ~
acceptance of engagement 接受委托 )8vcg{b{d
accepting the engagement for the first time 首次接受委托 (V+(\<M
access to asset 对资产的接触 `S.;&%B\
according to 根据,依据,依照 -x RsYYw
account balance 账户余额 &B3kzs
account for 对……进行会计处理,核算;解释 kTnvD|3_!P
accounting 会计,会计学 ~svu0[Vx
accounting advisory serve 会计咨询服务 yRy9*r=
accounting firm 会计师事务所 Gis'IX(
accounting information 会计信息,会计资料 @Xh4ZMyEx
accounting period 会计期间 S-L6KA{
accounting policies 会计政策 $]hf2Yr(
accounting professional bodies 会计职业组织,会计职业团体 ZHB'^#b
accounting records 会计记录 3NJ-.c@(p
accounting responsibility 会计责任 UM#]olh
accounting service 会计服务 D QZS%)
accounting standards 会计准则 !Q?4sAB
Accounting Standards for Business Enterprises 企业会计准则 ) ejvT-
accounting system 会计系统 jLEU V
accounting treatment 会计处理 R8?A%yxf
accuracy 准确性,精确性 A#p@`|H#B
additional audit procedures 追加审计程序 co*5NM^
addressee 收件人,收信人 ,= PDL
Administration of State-owned Assets (the~) 国有资产管理局 'fgDe
administrative laws and regulations 行政法规 ^yb_aC w
adverse impact 不利影响,负面影响 X~R
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adverse opinion 反对意见 E O}(MXS
advisory group 咨询组,顾问组 {=(4
agency fee 代理费,代理费用 }x8fXdd
aggregate 总计,合计为…… [0rG"$(0Y
alternation of document and record 变造文件和记录 $4?%Z>'
alternative audit procedures 替代审计程序,备选审计程序 w68qyG|wM
amend 修改,修订 ?J
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amortisation 摊销 qH(2 0Z!
analytical capacity 分析能力 1E-$f
analytical procedures 分析性程序 7>4t{aRf_8
annual financial statements 年度会计报表,年度财务报表 /
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appendix 附录,附表 Uligr_c?
applicable 适用的 . X
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applicable laws and regulations 适用的法规 f8n'9HOw>
application systems 应用系统 <Q8bn?Z
apply consistently 一贯地执行,一贯地实施 bb<Vh2b>R
appropriate 适当的,合适的; \Z~m6;
征用,挪用 eygy
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appropriate authorization 适当的授权 )/=J=xw2
appropriateness of audit evidence 审计证据的适当性 .3Ap+V8?
approval 批准,核准 !7w-?1?D
assertion (会计报表上的)认定;确认 .p5*&i
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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 6suc0
asset 资产,财产 ]~oM'?&!
asset restructuring 资产重组 $M><K
assignment of duties 职责的划分 %Wc-.ER
assistant 助理,助理人员 vXf#gX!Y
associated company 联属公司,联营公司 6tzn% ?
association 联合,结合;协会,社团 >Te{a*`"m:
assumption 假设,假定 dxd}:L~z
at a given date 在某一特定时日 BE U[M
attestation 鉴证,公证 jXdn4m/O
attestation service 鉴证服务 68d @B
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audit adjustment 审计调整 |)lo<}{
audit areas 审计领域 d*G$qUiX
audit conclusion 审计结论 ~C[,P\,
audit effectiveness 审计效果 I/(`<s p
audit efficiency 审计效率 FqiK}K.~/
audit engagement letter 审计业务约定书 (Hsfrc
audit evidence 审计证据 v:+se6HY?p
audit fee 审计费 b_LzG_n!
audit files 审计档案 4x3`dvfp/
audit findings 审计中发现的事项 ZqhINM*Rm
audit implementation stage 审计实施阶段 K[9 <a>D`
audit mark 审计标识 `?>OY&(
audit materiality 审计重要性 1n,JynJ
audit method 审计方法 4bKZ@r%
audit objective 审计目标,审计目的 O=mJ8W@
audit of financial statements 会计报表审计,财务报表审计 $51#xe
audit opinion 审计意见 cEN^H
audit period 被审计期间,被审计年度 dzcPSbbpt
audit plan 审计计划 $@<