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 H:.l:PJ
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审计词汇英汉对照 Eg 8rgiU
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 L5A?9zum/!
acceptable level of detection risk 检查风险的可接受水平 N_| '`]D
acceptance of engagement 接受委托 *1CZRfWI
accepting the engagement for the first time 首次接受委托 0=V
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access to asset 对资产的接触 j=n
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according to 根据,依据,依照 |7%#z~rT
account balance 账户余额 !TeI Jm/l
account for 对……进行会计处理,核算;解释 NAh^2X
accounting 会计,会计学 X^9eCj;c
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 @szr '&\%A
accounting information 会计信息,会计资料 :XeRc"m<
accounting period 会计期间 (I\qTf
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accounting policies 会计政策 =Bw2{]w
accounting professional bodies 会计职业组织,会计职业团体 *PF=dx<8
accounting records 会计记录 c@/K}
accounting responsibility 会计责任 ^2-t|E=
accounting service 会计服务 NH0uK
accounting standards 会计准则 Pj{Y
Accounting Standards for Business Enterprises 企业会计准则 40Hm+Ge
accounting system 会计系统 i;mA|
accounting treatment 会计处理 ;cp,d~m rf
accuracy 准确性,精确性 D%!GY1wdn
additional audit procedures 追加审计程序 Q+a"Z^Z|
addressee 收件人,收信人 pT'jX^BU
Administration of State-owned Assets (the~) 国有资产管理局 (.N!(;G
administrative laws and regulations 行政法规 tl+
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adverse impact 不利影响,负面影响 K | '`w.
adverse opinion 反对意见 XWv;l)
advisory group 咨询组,顾问组 %2^wyVkq:
agency fee 代理费,代理费用 bW^JR,
aggregate 总计,合计为…… z`(">J
alternation of document and record 变造文件和记录 ^b^}6L'Z
alternative audit procedures 替代审计程序,备选审计程序 vfloha p
amend 修改,修订 aKC,{}f$m
amortisation 摊销 +wxDK A_
analytical capacity 分析能力 R(on[g_1
analytical procedures 分析性程序 /[+%<5s
annual financial statements 年度会计报表,年度财务报表 y87oW_"h
appendix 附录,附表 5dkXDta[G
applicable 适用的 d34BJ<
applicable laws and regulations 适用的法规 tzrvIVD
application systems 应用系统 oUx%ra{
apply consistently 一贯地执行,一贯地实施 <P.'r,"[
appropriate 适当的,合适的; ]3]=RuQK2
征用,挪用 ndS8p]P&o(
appropriate authorization 适当的授权 TeNPuY~WP
appropriateness of audit evidence 审计证据的适当性 )%vnl~i!
approval 批准,核准 "WZ |
assertion (会计报表上的)认定;确认 7mtX/w9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 'T(@5%Db
asset 资产,财产 OU'm0Jlk
asset restructuring 资产重组 t$g@+1p4
assignment of duties 职责的划分 5]~451
assistant 助理,助理人员 BV=~!tsl
associated company 联属公司,联营公司 ~Aw.=Yi=
association 联合,结合;协会,社团 P$5K[Y4f
assumption 假设,假定 xq<X:\O
at a given date 在某一特定时日 s"B2Whe
attestation 鉴证,公证 Kjt\A]R%
attestation service 鉴证服务 -rlCE-S
audit adjustment 审计调整 ^]MLEr!S
audit areas 审计领域 T(
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audit conclusion 审计结论 M.\V/OX
audit effectiveness 审计效果 KvXFzx|A
audit efficiency 审计效率 \gR%PN
audit engagement letter 审计业务约定书 #jM-XK
audit evidence 审计证据 v-DZW,
audit fee 审计费 _BZ6Ws$C2
audit files 审计档案 n}/4e
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audit findings 审计中发现的事项 K/M2L&C
audit implementation stage 审计实施阶段 _
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audit mark 审计标识 :f~qt%%/
audit materiality 审计重要性 .I.B,wH
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audit method 审计方法 CD[}|N
audit objective 审计目标,审计目的 ~3Y4_
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audit of financial statements 会计报表审计,财务报表审计 {A'_5 X9
audit opinion 审计意见 xSq{pxX
audit period 被审计期间,被审计年度 8]Q#P
audit plan 审计计划 iF
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audit planning 编制审计计划,制定审计计划,审计计划 v1z
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audit planning stage 审计计划阶段 E
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audit procedure 审计程序 `IT]ZAem`/
audit programme 审计程序表,具体审计计划 ?!y<%&U
audit report 审计报告 hlmeT9v{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 p0hE`!
audit report with a qualified opinion 有保留意见的审计报告 2P ^x'I
audit report with an adverse opinion 否定意见的审计报告 VS@e[,
audit report with dual dates 双重日期审计报告 7 j6<
audit reporting stage 审计报告阶段 <QD[hO^/
audit responsibility 审计责任 K/K|[=bl
audit results 审计结果 Bk[C=< X
audit risk 审计风险 FG^lh
audit sampling 审计抽样 J4u>77I
audit sampling techniques 审计抽样方法,审计抽样技术 )
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audit strategies 审计策略 +QNsI2t;r
audit summary 审计总结,审计小结 et?FX K"y
audit team 审计小组 ~G 3txd
audit test 审计测试 <Xw\:5
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audit trail 审计轨迹 N&