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 sZ!/uN!6
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ability to continue as a going concern 持续经营能力 GukS=rC9
acceptability 可接受性,可接受程度 p+F{iMC
acceptable level of detection risk 检查风险的可接受水平 yA/b7x-c
acceptance of engagement 接受委托 H[a1n' "<:
accepting the engagement for the first time 首次接受委托 LmKG6>Q1#1
access to asset 对资产的接触 mz~aSbb|
according to 根据,依据,依照 vQ/&iAyut
account balance 账户余额 0rtP :Nj$
account for 对……进行会计处理,核算;解释 $O/@bh1@p
accounting 会计,会计学 ' N@1+v=
accounting advisory serve 会计咨询服务 i"{ \ >
accounting firm 会计师事务所 P;#}@ /E
accounting information 会计信息,会计资料 ]^63n/Twj
accounting period 会计期间 *Q@
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accounting policies 会计政策 }LaRa.3
accounting professional bodies 会计职业组织,会计职业团体 h* to%N
accounting records 会计记录 z&6TdwhV
accounting responsibility 会计责任 O#e' .n!rI
accounting service 会计服务 k>8,/ AZd
accounting standards 会计准则 1qw*mV;W)_
Accounting Standards for Business Enterprises 企业会计准则 b@yGa%Gz@
accounting system 会计系统 MU ;
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accounting treatment 会计处理 V*m@Rs!)2
accuracy 准确性,精确性 0pSqk/
additional audit procedures 追加审计程序 $ 'B0ZL
addressee 收件人,收信人 KKz{a{ePY%
Administration of State-owned Assets (the~) 国有资产管理局 Kug_0+gI
administrative laws and regulations 行政法规 .5',w"R
adverse impact 不利影响,负面影响 g?'4G$M
adverse opinion 反对意见 lJfn3
advisory group 咨询组,顾问组 [_&\wHX
agency fee 代理费,代理费用 Q)7iu
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 5s >UM@})
alternative audit procedures 替代审计程序,备选审计程序 ^b{w\HZ
amend 修改,修订 , 8NY<sFh
amortisation 摊销 P+m{hn~%
analytical capacity 分析能力 MVGznf?
analytical procedures 分析性程序 Wb_'X |"u
annual financial statements 年度会计报表,年度财务报表 wz-#kH5?
appendix 附录,附表 ,<[Q/:}[
applicable 适用的 +[MzF EE[
applicable laws and regulations 适用的法规 /mb?C/ CI
application systems 应用系统 c&1:H1#
apply consistently 一贯地执行,一贯地实施 p?mQ\O8F
appropriate 适当的,合适的; a)+;<GZ~
征用,挪用 Q)\~=/Lb
appropriate authorization 适当的授权 C0xjM0
appropriateness of audit evidence 审计证据的适当性 DA5kox&cU
approval 批准,核准 9Ytf7NpR
assertion (会计报表上的)认定;确认 ~Bll\3-=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [>IAS>
asset 资产,财产 ?h;Zdv>`xz
asset restructuring 资产重组 f\W1u#;u)
assignment of duties 职责的划分 fh0a "#L{
assistant 助理,助理人员 *(%]|z}]m
associated company 联属公司,联营公司 vjy 59m
association 联合,结合;协会,社团 d]JiJgfa%
assumption 假设,假定 jt?937{
at a given date 在某一特定时日
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attestation 鉴证,公证 [xF (t @p
attestation service 鉴证服务 xwZcO
audit adjustment 审计调整 vO85h
audit areas 审计领域 `u%`Nj
audit conclusion 审计结论 [
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audit effectiveness 审计效果 cxBu2(Y
audit efficiency 审计效率 qSRE)C=)
audit engagement letter 审计业务约定书 !TJCQ[Aa}
audit evidence 审计证据 ZGUhje!
audit fee 审计费 /bE=]nM
audit files 审计档案 <,%qt_
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audit findings 审计中发现的事项 WD=#. $z$
audit implementation stage 审计实施阶段 "r6DZi(^K
audit mark 审计标识
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audit materiality 审计重要性 |IbCN
audit method 审计方法 K&zp2V
audit objective 审计目标,审计目的 l.ri]e
audit of financial statements 会计报表审计,财务报表审计 1epj/bB&