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 ,%[LwmET
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审计词汇英汉对照 6NzBpur 2H
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ability to continue as a going concern 持续经营能力 AfUZO^<
acceptability 可接受性,可接受程度 \QliHm!
acceptable level of detection risk 检查风险的可接受水平 <D~6v2$
acceptance of engagement 接受委托 gxI&f
accepting the engagement for the first time 首次接受委托 ;]{{)dst
access to asset 对资产的接触 r|*:9|y{"/
according to 根据,依据,依照 kJI3`gS+
account balance 账户余额 MF&3e#mdB
account for 对……进行会计处理,核算;解释 *wViH
accounting 会计,会计学 ,.[.SU#V
accounting advisory serve 会计咨询服务 0{-`Th+h
accounting firm 会计师事务所 L'13BRu`
accounting information 会计信息,会计资料 m dC`W&r
accounting period 会计期间 y!SF/i?Py
accounting policies 会计政策 LE8K)i
accounting professional bodies 会计职业组织,会计职业团体 GhtbQM1[H
accounting records 会计记录 'G<}U343=8
accounting responsibility 会计责任 Z"-ntx#
accounting service 会计服务 O;UiYrXU
accounting standards 会计准则 EbG_43SV
Accounting Standards for Business Enterprises 企业会计准则 zwMQXI'k83
accounting system 会计系统 Tku/OG'
accounting treatment 会计处理 f9vcf# 2
accuracy 准确性,精确性 ZEL/Ndk
additional audit procedures 追加审计程序 ?E%U|(S)=L
addressee 收件人,收信人 Hr
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Administration of State-owned Assets (the~) 国有资产管理局 Y_$
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 Ok*VQKyDLH
adverse opinion 反对意见 ~^^!"-
advisory group 咨询组,顾问组 wDB)&b
agency fee 代理费,代理费用 NR;q`Xe-
aggregate 总计,合计为…… ooomi"u
alternation of document and record 变造文件和记录 tceIA8d6
alternative audit procedures 替代审计程序,备选审计程序 W"W@WG9X0
amend 修改,修订 GEhdk]<a7
amortisation 摊销 )\um"l*\c
analytical capacity 分析能力 #:]vUQ
analytical procedures 分析性程序 uG2Xkj
annual financial statements 年度会计报表,年度财务报表 F<h&3
appendix 附录,附表 sVE>=0TVP
applicable 适用的 se~ *<5
applicable laws and regulations 适用的法规 ^:qpa5^"
application systems 应用系统 T {hyt
apply consistently 一贯地执行,一贯地实施 Qe7"Z
appropriate 适当的,合适的; enPzy:C
征用,挪用 mw:3q6
appropriate authorization 适当的授权 X=fPGyhZ
appropriateness of audit evidence 审计证据的适当性 )o05Vda
approval 批准,核准 h{Oz*Bq
assertion (会计报表上的)认定;确认 yfPCGCOW?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |hu"5*
asset 资产,财产 $.ymby
asset restructuring 资产重组 29R_n)ne
assignment of duties 职责的划分 cFRSd
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assistant 助理,助理人员 {;]uL`abi?
associated company 联属公司,联营公司 D
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association 联合,结合;协会,社团 B=Xnv*e
assumption 假设,假定 |M[v493\
at a given date 在某一特定时日
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attestation 鉴证,公证 Q.j-C}a
attestation service 鉴证服务 M3hy5j(b
audit adjustment 审计调整 :GN)7|:
audit areas 审计领域 N2[, aU
audit conclusion 审计结论 ZrmnQ
audit effectiveness 审计效果 #nU@hOfg
audit efficiency 审计效率 C\;;9
audit engagement letter 审计业务约定书 ,2=UuW"K
audit evidence 审计证据 |usnY
audit fee 审计费 OU0xZ=G
audit files 审计档案 NUi{!<
audit findings 审计中发现的事项 Iu=pk@*O
audit implementation stage 审计实施阶段 Da9* /
audit mark 审计标识 X;K8,A7`
audit materiality 审计重要性 qg_>`Bv"a
audit method 审计方法 S#dyRTmI
audit objective 审计目标,审计目的 !1ie:z>s
audit of financial statements 会计报表审计,财务报表审计 E'S<L|A/
audit opinion 审计意见 ;cS~d(%
audit period 被审计期间,被审计年度 +~R.7NE%
audit plan 审计计划 sRkz
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audit planning 编制审计计划,制定审计计划,审计计划 x]yHBc
audit planning stage 审计计划阶段 -L^0-g
audit procedure 审计程序 d&GK