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 L*FQ`:lZ
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审计词汇英汉对照 eX'U d%
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ability to continue as a going concern 持续经营能力 N/78Ub
acceptability 可接受性,可接受程度 L+8{%\UPd
acceptable level of detection risk 检查风险的可接受水平 m "96%sB
acceptance of engagement 接受委托 IU;a$
accepting the engagement for the first time 首次接受委托 "0 $UnR
access to asset 对资产的接触 DY\~O
according to 根据,依据,依照
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account balance 账户余额 ;;|.qgxc~
account for 对……进行会计处理,核算;解释 Y @Ur}
accounting 会计,会计学 .(99f#2M:
accounting advisory serve 会计咨询服务 e2yCWolmTS
accounting firm 会计师事务所 Lp)P7Yt-
accounting information 会计信息,会计资料 *x:*Q \|
accounting period 会计期间 "hk {"0E
accounting policies 会计政策 JwQ/A[b
accounting professional bodies 会计职业组织,会计职业团体 (H8JV1J
accounting records 会计记录
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accounting responsibility 会计责任 U$46=F|
accounting service 会计服务 !Df>Q5~g
accounting standards 会计准则 ey6ujV7!
Accounting Standards for Business Enterprises 企业会计准则 )|/%]@` N
accounting system 会计系统 Y/sZPG}4
accounting treatment 会计处理 5z&>NI
accuracy 准确性,精确性 7,zE?KG /
additional audit procedures 追加审计程序 ~ dk9 7Z8
addressee 收件人,收信人 '<s5
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Administration of State-owned Assets (the~) 国有资产管理局 e%EO/ 2"
administrative laws and regulations 行政法规 !;;7:!)P
adverse impact 不利影响,负面影响 L2=:Nac
adverse opinion 反对意见 K^
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advisory group 咨询组,顾问组 =*R6O,
agency fee 代理费,代理费用 >}:
aggregate 总计,合计为…… [{`2FR:Cd
alternation of document and record 变造文件和记录 '50}QY_R.
alternative audit procedures 替代审计程序,备选审计程序 N=\weuED
amend 修改,修订 %>$Puy\U
amortisation 摊销 *E]:VZl
analytical capacity 分析能力 _M+7)[xj=
analytical procedures 分析性程序 }[R-)M
annual financial statements 年度会计报表,年度财务报表 <PiO %w{
appendix 附录,附表 o{hX?,4i
applicable 适用的 .)SR3?
applicable laws and regulations 适用的法规 '4SDAa2f
application systems 应用系统 `ZbFky{
apply consistently 一贯地执行,一贯地实施 Ch\__t*v!
appropriate 适当的,合适的; #IJeq0TVB
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appropriate authorization 适当的授权 ~GcWG4
appropriateness of audit evidence 审计证据的适当性 k
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approval 批准,核准 KK6n"&TVa
assertion (会计报表上的)认定;确认 3)OQgeKU
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]x{.qTtw
asset 资产,财产 U
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asset restructuring 资产重组 C}(@cn
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assignment of duties 职责的划分 Bhv$
assistant 助理,助理人员 $
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associated company 联属公司,联营公司 4v`IAR?&K;
association 联合,结合;协会,社团 SZEi+CRs0
assumption 假设,假定 a HVzBcCPh
at a given date 在某一特定时日 %pxO<O
attestation 鉴证,公证 u88wSe<\X
attestation service 鉴证服务 Io
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audit adjustment 审计调整 zgH(/@P
audit areas 审计领域 V$sY3,J7A%
audit conclusion 审计结论 @Ns[qn;9
audit effectiveness 审计效果 WN<g _8QR
audit efficiency 审计效率 .r2*tB).
audit engagement letter 审计业务约定书 *yaS^k\
audit evidence 审计证据 zh|
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audit fee 审计费 H]pI$t3~
audit files 审计档案 cP D_=.&
audit findings 审计中发现的事项 OZ+v ~'oD
audit implementation stage 审计实施阶段 bMGn&6QiP[
audit mark 审计标识 ~MBPN4r
audit materiality 审计重要性 4l+!Z, b
audit method 审计方法 fGO\f;P
audit objective 审计目标,审计目的 jj1\oyQ8
audit of financial statements 会计报表审计,财务报表审计 #{PwEX
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audit opinion 审计意见 wD=]U@t`,
audit period 被审计期间,被审计年度 >mai
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audit plan 审计计划 7/
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audit planning 编制审计计划,制定审计计划,审计计划 P RWb6
audit planning stage 审计计划阶段 #{vC =m73
audit procedure 审计程序 Rd&DH_<+^
audit programme 审计程序表,具体审计计划 _$ivN!k
audit report 审计报告 >WIc"y.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Vv45w#w;
audit report with a qualified opinion 有保留意见的审计报告 KWZhCS?[(
audit report with an adverse opinion 否定意见的审计报告 ocFk#FW
audit report with dual dates 双重日期审计报告 XTo7fbW*
audit reporting stage 审计报告阶段 0]kKF<s
audit responsibility 审计责任 QYboX~g~p
audit results 审计结果 b7Jxv7$e
audit risk 审计风险 Jsysk $R
audit sampling 审计抽样 68Gywk3]=u
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 K5jt(7i
audit summary 审计总结,审计小结
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audit team 审计小组 ?9kC[4G
audit test 审计测试 L%T(H<