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 'H'+6
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审计词汇英汉对照 bSR<d
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ability to continue as a going concern 持续经营能力 KVcZ@0[S
acceptability 可接受性,可接受程度 ]6;AK\9TM
acceptable level of detection risk 检查风险的可接受水平 yUSB{DLpla
acceptance of engagement 接受委托 g
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accepting the engagement for the first time 首次接受委托 w.Vynb
access to asset 对资产的接触 D{4hNO
according to 根据,依据,依照 -Wn.@bz6B
account balance 账户余额 5Hm!5:ZB
account for 对……进行会计处理,核算;解释 p<zXuocQ
accounting 会计,会计学 %
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accounting advisory serve 会计咨询服务 tN{t-xUgk
accounting firm 会计师事务所 ^0|NmMJ]
accounting information 会计信息,会计资料 f0`'
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accounting period 会计期间 :|M/+XPu
accounting policies 会计政策 r^E]GDz
accounting professional bodies 会计职业组织,会计职业团体 :]^P^khK
accounting records 会计记录
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accounting responsibility 会计责任 Qkib;\2
accounting service 会计服务 uT/B}`md
accounting standards 会计准则 D;I`k
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Accounting Standards for Business Enterprises 企业会计准则 $
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accounting system 会计系统 UBi4 itGD
accounting treatment 会计处理 mVK 9NK
accuracy 准确性,精确性 W#L"5pRg
additional audit procedures 追加审计程序 |{PJT#W%
addressee 收件人,收信人 CdDd+h8
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 E.`dk.
adverse impact 不利影响,负面影响 V
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adverse opinion 反对意见 Di'u%r
advisory group 咨询组,顾问组 dn\F!
agency fee 代理费,代理费用 NoO+xLHw8
aggregate 总计,合计为…… V0Z7o\-J
alternation of document and record 变造文件和记录 ?a>7=)%AH
alternative audit procedures 替代审计程序,备选审计程序 F!&pENQ
amend 修改,修订 ,
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amortisation 摊销 yJ8}*Gj&
analytical capacity 分析能力 _qeuVi=A
analytical procedures 分析性程序 5;
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annual financial statements 年度会计报表,年度财务报表 W
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appendix 附录,附表 bez'[Y{
applicable 适用的 a9Fm Y`
applicable laws and regulations 适用的法规 kLVn(dC "
application systems 应用系统 8q [
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apply consistently 一贯地执行,一贯地实施 3rdfg
appropriate 适当的,合适的; e4Ox`gLa*p
征用,挪用 7+a%ehwU
appropriate authorization 适当的授权 mp,e9Nd;
appropriateness of audit evidence 审计证据的适当性 o~x39
approval 批准,核准 :pDY
assertion (会计报表上的)认定;确认 N4H+_g|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >I&
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asset 资产,财产 K@P`_yx
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asset restructuring 资产重组 A3$aMCwKd
assignment of duties 职责的划分 =*g$#l4
assistant 助理,助理人员 pTALhj#,
associated company 联属公司,联营公司 ~$4.Mf,u
association 联合,结合;协会,社团 em1cc,
assumption 假设,假定 zZ9<4"CIk
at a given date 在某一特定时日 VL7S7pb_
attestation 鉴证,公证 k&A7alw
attestation service 鉴证服务 Yxd{&47
audit adjustment 审计调整 #t@x6Vt
audit areas 审计领域 M7DLs;sD
audit conclusion 审计结论 P iQkJ[
audit effectiveness 审计效果 bqrJP3
audit efficiency 审计效率 9c6GYWIFt&
audit engagement letter 审计业务约定书 A6N~UV*_
audit evidence 审计证据 '}Wu3X
audit fee 审计费 adI!W-/R:
audit files 审计档案 z,bX.*.-
audit findings 审计中发现的事项 ,|.8nk"
audit implementation stage 审计实施阶段 Q)Iv_N/
audit mark 审计标识 0TO
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audit materiality 审计重要性 xegQRc
audit method 审计方法 bEBBwv
audit objective 审计目标,审计目的 *IWFeu7y
audit of financial statements 会计报表审计,财务报表审计 QtY hg$K3
audit opinion 审计意见 [v0ri<