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 An,TunX
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审计词汇英汉对照 Q'j00/K
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ability to continue as a going concern 持续经营能力 AvuGAlP
acceptability 可接受性,可接受程度 f,3K;S-he:
acceptable level of detection risk 检查风险的可接受水平 NjdDImz.;s
acceptance of engagement 接受委托 EU
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accepting the engagement for the first time 首次接受委托 mVK^gJ3
access to asset 对资产的接触 K!-iDaVI
according to 根据,依据,依照 Np.<&`p!
account balance 账户余额 /CbM-jf
account for 对……进行会计处理,核算;解释 iRv\:.aQ.
accounting 会计,会计学 3#F"UG2,_
accounting advisory serve 会计咨询服务 9om}j
accounting firm 会计师事务所 N~(?g7
accounting information 会计信息,会计资料 ]*{tno
accounting period 会计期间 :0o]#7
accounting policies 会计政策 ^5FwYXAxi
accounting professional bodies 会计职业组织,会计职业团体 vv`53 Pbw)
accounting records 会计记录 \#"&S@%c
accounting responsibility 会计责任 "9y0]~
accounting service 会计服务 _gCi@uXS3
accounting standards 会计准则 PBwKR D[I
Accounting Standards for Business Enterprises 企业会计准则 H~0B5Hl!F
accounting system 会计系统
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accounting treatment 会计处理 )S@TYzdAN
accuracy 准确性,精确性 A{DE7gp!
additional audit procedures 追加审计程序 -t125)6 I
addressee 收件人,收信人 !4$o*{9Lx:
Administration of State-owned Assets (the~) 国有资产管理局 zWF[cf>'
administrative laws and regulations 行政法规 F/df!I~
adverse impact 不利影响,负面影响 i[vOpg]J
adverse opinion 反对意见 VlxHZ
advisory group 咨询组,顾问组 DM(c :+K-
agency fee 代理费,代理费用 =Zaw>p*H
aggregate 总计,合计为…… U-q:Y-h
alternation of document and record 变造文件和记录 d! _8+~
alternative audit procedures 替代审计程序,备选审计程序 <2^
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amend 修改,修订 - KaU@t
amortisation 摊销 1f2*S$[*L
analytical capacity 分析能力 eTY(~J#'
analytical procedures 分析性程序 0qN+W&H
annual financial statements 年度会计报表,年度财务报表 TO]
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appendix 附录,附表 zZPXI&,
applicable 适用的 okbW. ~
applicable laws and regulations 适用的法规 %
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application systems 应用系统 a7laCHI
apply consistently 一贯地执行,一贯地实施 w?R#ly
appropriate 适当的,合适的; e:|Bn>*
征用,挪用 N6!9QIu~i
appropriate authorization 适当的授权 v-B&"XGy:
appropriateness of audit evidence 审计证据的适当性 !L@a
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approval 批准,核准 uCf _O~
assertion (会计报表上的)认定;确认 $~1~+s0$
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |v h{Kb@
asset 资产,财产 ygqWy1C
asset restructuring 资产重组 IvB)d}p
assignment of duties 职责的划分 )Tf,G[z&ge
assistant 助理,助理人员 _%PEv{H0.
associated company 联属公司,联营公司 "!PN +gB
association 联合,结合;协会,社团 %9T|"\
assumption 假设,假定 hoZM;wC
at a given date 在某一特定时日 c7
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attestation 鉴证,公证 nSbcq>3
attestation service 鉴证服务 b./MV
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audit adjustment 审计调整 'w`9lIax
audit areas 审计领域 *<