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 sTDBK!9I
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审计词汇英汉对照 C'ZU .Y
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ability to continue as a going concern 持续经营能力 (!s[~O 6
acceptability 可接受性,可接受程度 _ 17"T0
acceptable level of detection risk 检查风险的可接受水平 mwxJ#
acceptance of engagement 接受委托 EZ4qhda
accepting the engagement for the first time 首次接受委托 z5I<,[`
access to asset 对资产的接触 e]QkZg2?Yn
according to 根据,依据,依照 .kVga+la?
account balance 账户余额 X9 R-GT
account for 对……进行会计处理,核算;解释 AO6;aT
accounting 会计,会计学 @u
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accounting advisory serve 会计咨询服务 C;` fOCz^
accounting firm 会计师事务所 <OUApp H
accounting information 会计信息,会计资料 4/b#$o<I?
accounting period 会计期间 @,]v'l!u
accounting policies 会计政策 15COwc*k
accounting professional bodies 会计职业组织,会计职业团体 l-&f81W
accounting records 会计记录 F3q5!1
accounting responsibility 会计责任 \MU4"sX
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accounting service 会计服务 4J s>yP
accounting standards 会计准则 dZ*o H#B
Accounting Standards for Business Enterprises 企业会计准则 F&0rI8Nr
accounting system 会计系统 DQSv'!KFO
accounting treatment 会计处理 $aG'.0HW
accuracy 准确性,精确性 jVDNThm+
additional audit procedures 追加审计程序 =GF+
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addressee 收件人,收信人 Vr'Z5F
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Administration of State-owned Assets (the~) 国有资产管理局 0*q:p`OLw*
administrative laws and regulations 行政法规 UxW
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adverse impact 不利影响,负面影响 X*T9`]l6
adverse opinion 反对意见 \ys3&<;b
advisory group 咨询组,顾问组 MmX42;Pw
agency fee 代理费,代理费用 ?NL2|8
aggregate 总计,合计为…… ,#crtX
alternation of document and record 变造文件和记录 -&c@c@dC
alternative audit procedures 替代审计程序,备选审计程序 }V 1sY^C
amend 修改,修订 #\}hN
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amortisation 摊销 n}l Z
analytical capacity 分析能力 .}tL:^'~o
analytical procedures 分析性程序 Z5\6ca
annual financial statements 年度会计报表,年度财务报表 "-a>Uj")%
appendix 附录,附表 L2 I/h`n"
applicable 适用的 A#T;Gi
applicable laws and regulations 适用的法规 &rn,[w_F[
application systems 应用系统 RR"#z'zQ
apply consistently 一贯地执行,一贯地实施 >@t]M`#&h
appropriate 适当的,合适的; IflpM ]
征用,挪用 j1B
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appropriate authorization 适当的授权 ^3el-dZ
appropriateness of audit evidence 审计证据的适当性 "PX~Yc
approval 批准,核准 )T>a|.
assertion (会计报表上的)认定;确认 Z8m/8M
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hJ|z8Sy@1
asset 资产,财产 toF@@%
asset restructuring 资产重组 c6e?)(V>
assignment of duties 职责的划分 &?~> I[^~
assistant 助理,助理人员 3LEN~N}
associated company 联属公司,联营公司 s
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association 联合,结合;协会,社团 $lO\eQGxB
assumption 假设,假定 Y$(G)Fs
at a given date 在某一特定时日 ;G w5gK^
attestation 鉴证,公证 I} j!
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attestation service 鉴证服务 o:?IT/>
audit adjustment 审计调整 * 6uiOtH
audit areas 审计领域 I!bG7;=_
audit conclusion 审计结论 =14p Ee
audit effectiveness 审计效果 KVK@Snn
audit efficiency 审计效率 Q} /
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audit engagement letter 审计业务约定书 0hPm,H*Y]
audit evidence 审计证据 *QrTZ$\C
audit fee 审计费 l!`m}$
audit files 审计档案 7Q^t(
audit findings 审计中发现的事项 WhkE&7Gk
audit implementation stage 审计实施阶段 f1Rm9``
audit mark 审计标识 c^m}ep\F5L
audit materiality 审计重要性 #*~#t4S-
audit method 审计方法 xEbcF+@
audit objective 审计目标,审计目的 \wTWhr0
audit of financial statements 会计报表审计,财务报表审计 ~V (WD;Mk
audit opinion 审计意见 S:Hg
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audit period 被审计期间,被审计年度 FQ );el'_V
audit plan 审计计划 IuRKj8J)o
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 0Tq6\:
audit procedure 审计程序 m,-:(82
audit programme 审计程序表,具体审计计划 'GAjx{gM
audit report 审计报告 2 &R-zG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XWK A0
audit report with a qualified opinion 有保留意见的审计报告 KpSHf9!&[
audit report with an adverse opinion 否定意见的审计报告 'DVPx%p
audit report with dual dates 双重日期审计报告 ZVeY`o(uE
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 ny{|{a
audit results 审计结果 i/~A7\:8%
audit risk 审计风险 ^G=s<