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 z24-hC
Zwq_&cJK
审计词汇英汉对照 8,H
[`
i;gx[^
A
k/t4
"
OWq]q#
9> (8r+
ability to continue as a going concern 持续经营能力 vu*08<M~i|
acceptability 可接受性,可接受程度 Uh7kB`2
acceptable level of detection risk 检查风险的可接受水平 b.t]p
acceptance of engagement 接受委托 uS&bfx2
accepting the engagement for the first time 首次接受委托 E]e6a^J#
access to asset 对资产的接触 v8WoV*
according to 根据,依据,依照 LOOv8'%O8
account balance 账户余额 yX)2
hj:s
account for 对……进行会计处理,核算;解释 t<`BaU
accounting 会计,会计学 z?K+LTf8
accounting advisory serve 会计咨询服务 iK
dC2m
accounting firm 会计师事务所 %f>V\z_C
accounting information 会计信息,会计资料 N8!B2uPQ
accounting period 会计期间 0ogTQ`2Z:
accounting policies 会计政策 SIg=_oa
accounting professional bodies 会计职业组织,会计职业团体 p2cKtk+
accounting records 会计记录 MbJV)*Q
accounting responsibility 会计责任 muY4:F.C(
accounting service 会计服务 .]jKuTC\<
accounting standards 会计准则 |w:\fK[
Accounting Standards for Business Enterprises 企业会计准则 7.]xcJmt>'
accounting system 会计系统 xo]|m\#k5E
accounting treatment 会计处理 fdPg{
3x*k
accuracy 准确性,精确性 38f9jF%7j
additional audit procedures 追加审计程序 \75%[;.
addressee 收件人,收信人 ` bg{\ .q
Administration of State-owned Assets (the~) 国有资产管理局 he!e~5<@y
administrative laws and regulations 行政法规 .m4K ]^m
adverse impact 不利影响,负面影响 e0aeiG$/0
adverse opinion 反对意见 qUVV374N
advisory group 咨询组,顾问组 jaDZPX-yS
agency fee 代理费,代理费用 N7[i443a
aggregate 总计,合计为…… 9oN b= .
alternation of document and record 变造文件和记录 F02NnF
alternative audit procedures 替代审计程序,备选审计程序 o05) I2
amend 修改,修订 d*!,McBn
amortisation 摊销 N
L~}
analytical capacity 分析能力 ]ErAa"?
analytical procedures 分析性程序 C:
H9C
annual financial statements 年度会计报表,年度财务报表 =>ignoeI
appendix 附录,附表 *}LYMrP
applicable 适用的 7$/ O{GBJ
applicable laws and regulations 适用的法规 F|Ou5WD
application systems 应用系统 whD%Oz*f
apply consistently 一贯地执行,一贯地实施 "y62Wo6m)
appropriate 适当的,合适的; xeZ,}YP)
征用,挪用 qex.}[
appropriate authorization 适当的授权 5z=;q!3
appropriateness of audit evidence 审计证据的适当性 5B"j\TwQ
approval 批准,核准 b}axw+
assertion (会计报表上的)认定;确认 ;ML21OjgN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 yfi.<G)S
asset 资产,财产 K /. ;N.9
asset restructuring 资产重组 s% I)+|
assignment of duties 职责的划分 P1)9OE
assistant 助理,助理人员 <w8*Ly:L
associated company 联属公司,联营公司 r"k\G\,%
association 联合,结合;协会,社团 St'3e<
assumption 假设,假定 ++5SofG@
at a given date 在某一特定时日 F4KXx^~o
attestation 鉴证,公证 MdCEp1Z
attestation service 鉴证服务 bW[Y:}Hk~
audit adjustment 审计调整 <Ms,0YKx
audit areas 审计领域 -2bu`oD
`
audit conclusion 审计结论 / bfLox
audit effectiveness 审计效果 td%EbxJK]`
audit efficiency 审计效率 eSJ5YeY)
audit engagement letter 审计业务约定书 5%uLs}{\q
audit evidence 审计证据 ]B\
H
audit fee 审计费 1dHN<xy
audit files 审计档案 Bv@NE2
audit findings 审计中发现的事项 3/oVl
6
audit implementation stage 审计实施阶段 OZDnU6
audit mark 审计标识 ':6`M
audit materiality 审计重要性 ?%#3p[
audit method 审计方法 D&: