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 Co[n--@C
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审计词汇英汉对照 nc&Jm
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ability to continue as a going concern 持续经营能力 GkciA{
acceptability 可接受性,可接受程度 26 ?23J
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acceptable level of detection risk 检查风险的可接受水平 VKNp,Lf
acceptance of engagement 接受委托 !)nD xM`p
accepting the engagement for the first time 首次接受委托 L1{T
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access to asset 对资产的接触 rnH}#u+
according to 根据,依据,依照 _YLUS$Zw
account balance 账户余额 n]v7V&mj\
account for 对……进行会计处理,核算;解释 wFb@1ae\
accounting 会计,会计学 G5;V.#"Z[
accounting advisory serve 会计咨询服务 +6oG@
accounting firm 会计师事务所 T/NjNEd#
accounting information 会计信息,会计资料 l2s{~ IC
accounting period 会计期间 Fg4@On[,i
accounting policies 会计政策 F"[3c6yF
accounting professional bodies 会计职业组织,会计职业团体 8%-%AWF]
accounting records 会计记录 vK:QX$b
accounting responsibility 会计责任 :3 y_mf>
accounting service 会计服务 cQn)^jx=
accounting standards 会计准则 nP;;MX:B
Accounting Standards for Business Enterprises 企业会计准则 ZV(
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accounting system 会计系统 qv uxhz F
accounting treatment 会计处理 . ,R4WA,
accuracy 准确性,精确性 ;`X~ k|7K
additional audit procedures 追加审计程序 8U=A{{0p
addressee 收件人,收信人 (Q_2ODKo
Administration of State-owned Assets (the~) 国有资产管理局 )2V@ p~k?
administrative laws and regulations 行政法规 ^K;hn,R=
adverse impact 不利影响,负面影响 akCIa'>t
adverse opinion 反对意见 ]u0Jd#@
advisory group 咨询组,顾问组 fv2=B)8$
agency fee 代理费,代理费用 uREu2T2
aggregate 总计,合计为…… <m]wi7
alternation of document and record 变造文件和记录 Vo >
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alternative audit procedures 替代审计程序,备选审计程序 fGTO
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amend 修改,修订 !W~<q{VTs
amortisation 摊销 J=9 #mOcg"
analytical capacity 分析能力 hfv%,,e
analytical procedures 分析性程序 7wi%j!
annual financial statements 年度会计报表,年度财务报表 uy9!qk
appendix 附录,附表
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applicable 适用的 $H;+}VQ
applicable laws and regulations 适用的法规 anC+r(jjg9
application systems 应用系统 +v-LL*fa
apply consistently 一贯地执行,一贯地实施 u|OtKq
appropriate 适当的,合适的; VDpxk$a
征用,挪用 )8'jxiGs
appropriate authorization 适当的授权 >|n
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appropriateness of audit evidence 审计证据的适当性 y
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approval 批准,核准 A?,A(-0C
assertion (会计报表上的)认定;确认 7xT[<?,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 z mbZ
asset 资产,财产 o_rtH|ntX5
asset restructuring 资产重组 1.0J2nZpt
assignment of duties 职责的划分 |[LE9Lq/
assistant 助理,助理人员 u
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associated company 联属公司,联营公司
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association 联合,结合;协会,社团 'HB~Dbq`V
assumption 假设,假定 K'Spbn!nC
at a given date 在某一特定时日 ]! )xr
attestation 鉴证,公证 P7r4ePtLk{
attestation service 鉴证服务 e8q4O|I_
audit adjustment 审计调整 'hIU_
audit areas 审计领域 9I kUZW
audit conclusion 审计结论 Nv3tt
audit effectiveness 审计效果 =:/>6H1x
audit efficiency 审计效率 iC*U $+JG
audit engagement letter 审计业务约定书 ERC<Dd0
audit evidence 审计证据 8Zw]f-5x\
audit fee 审计费 7Ud'd<
audit files 审计档案 ]]/lC
audit findings 审计中发现的事项 <
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audit implementation stage 审计实施阶段 +'%\Pr(
audit mark 审计标识 M2p<u-6
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audit materiality 审计重要性 2LK]Q/WG,+
audit method 审计方法 M=[th
audit objective 审计目标,审计目的 b{pg!/N4
audit of financial statements 会计报表审计,财务报表审计 HfZtL
audit opinion 审计意见 Ux_<d?p
audit period 被审计期间,被审计年度
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audit plan 审计计划 >BJ}U_ck
audit planning 编制审计计划,制定审计计划,审计计划 F[]&