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 $tmdE)"&
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ability to continue as a going concern 持续经营能力 \Bo%2O%4
acceptability 可接受性,可接受程度 &<F9Z2^
acceptable level of detection risk 检查风险的可接受水平 [YOH'i&X
acceptance of engagement 接受委托 BHY8G06
accepting the engagement for the first time 首次接受委托 P.]h`
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access to asset 对资产的接触 <V&0
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according to 根据,依据,依照 cb}zCl
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account balance 账户余额 B>53+GyMV
account for 对……进行会计处理,核算;解释 X8)k'h
accounting 会计,会计学 y :;.r:
accounting advisory serve 会计咨询服务 /lBK )(
accounting firm 会计师事务所 mku@n;Hl_
accounting information 会计信息,会计资料 xKUL}>8
accounting period 会计期间 =]7o+L4
accounting policies 会计政策 t8^1wA@@V
accounting professional bodies 会计职业组织,会计职业团体 jWrU'X
accounting records 会计记录 F3|^b{'zO
accounting responsibility 会计责任 /W
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accounting service 会计服务 ,2FK$:M\
accounting standards 会计准则 X1@DI_
Accounting Standards for Business Enterprises 企业会计准则 *#=Ij r~
accounting system 会计系统 nfEb
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accounting treatment 会计处理 Q-<]'E#\(
accuracy 准确性,精确性 %f]#P8VP
additional audit procedures 追加审计程序 QOWGQl%!
addressee 收件人,收信人 ^ij0<*ca9
Administration of State-owned Assets (the~) 国有资产管理局 *vb"mB
administrative laws and regulations 行政法规 0S{23L4C
adverse impact 不利影响,负面影响 )3h\QE!z
adverse opinion 反对意见 c1f"z1Z
advisory group 咨询组,顾问组 NqD]p{>Y
agency fee 代理费,代理费用 #mQ@4k9i
aggregate 总计,合计为…… ',EI[
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alternation of document and record 变造文件和记录 ]\pi!oa
alternative audit procedures 替代审计程序,备选审计程序 Q#eMwM#~
amend 修改,修订 @c|=onx5
amortisation 摊销 .6wPpL G?{
analytical capacity 分析能力
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analytical procedures 分析性程序 i'ap8Dr
annual financial statements 年度会计报表,年度财务报表 Os9SfL
appendix 附录,附表 6
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applicable 适用的 6GxLaI
applicable laws and regulations 适用的法规 '< Zm>L&
application systems 应用系统 g>/Y}{sL-
apply consistently 一贯地执行,一贯地实施 S=qh7ML
appropriate 适当的,合适的; ~,)jZ-f
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appropriate authorization 适当的授权 [q9B"@X
appropriateness of audit evidence 审计证据的适当性 d( v"{N}
approval 批准,核准 \J^#2{d
assertion (会计报表上的)认定;确认 F[ E'R.:
assessed level of control risk 对控制风险的评估,控制风险的评估水平 tMl y*E
asset 资产,财产 (|QJ[@?q
asset restructuring 资产重组 wps/{h,
assignment of duties 职责的划分 }_+XN"}C
assistant 助理,助理人员 #T7v]@K67
associated company 联属公司,联营公司 F-,gj{s
association 联合,结合;协会,社团 ('&lAn
assumption 假设,假定 Cut~k"lv
at a given date 在某一特定时日 u zZ|0
attestation 鉴证,公证 {5 dVK
attestation service 鉴证服务 'cO8& |
audit adjustment 审计调整 "| '~y}v_
audit areas 审计领域 ?}HK!feU
audit conclusion 审计结论 E+L
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audit effectiveness 审计效果 <pX?x3-'
audit efficiency 审计效率 u({^8: AYu
audit engagement letter 审计业务约定书 o5Oig
audit evidence 审计证据 Rpn<"LIoB:
audit fee 审计费 )qxt<
audit files 审计档案 LHY7_"u#
audit findings 审计中发现的事项 Z=Y29V8
audit implementation stage 审计实施阶段 rNN>tpZ}
audit mark 审计标识 Y'/6T]
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audit materiality 审计重要性 2!%)_<
audit method 审计方法 O nXo0PV/(
audit objective 审计目标,审计目的 s<