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 orhzeOi\
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审计词汇英汉对照 ;Bat--K7+
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ability to continue as a going concern 持续经营能力 le2 v"Y
acceptability 可接受性,可接受程度 Hnf?`j>
acceptable level of detection risk 检查风险的可接受水平 4Y d$RP
acceptance of engagement 接受委托 Oyp)Wm;@
accepting the engagement for the first time 首次接受委托 5D>cbzP@
access to asset 对资产的接触 0$|wj^?U
according to 根据,依据,依照 *-gmWATC6
account balance 账户余额 i|fkwV,5
account for 对……进行会计处理,核算;解释 10*^
accounting 会计,会计学 hroRDD
accounting advisory serve 会计咨询服务 MT<3OKo?:
accounting firm 会计师事务所 EHm:&w
accounting information 会计信息,会计资料 F2v9XMi
accounting period 会计期间 ;(IAhWE?7
accounting policies 会计政策 Tx/KL%X
accounting professional bodies 会计职业组织,会计职业团体 4}Hf"L[ l
accounting records 会计记录 Ps~)l#gue
accounting responsibility 会计责任 H}lbF0`
accounting service 会计服务 ;h#CT
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accounting standards 会计准则 |2&|#K4k^
Accounting Standards for Business Enterprises 企业会计准则 [Rzn>
accounting system 会计系统 aWb5w
accounting treatment 会计处理 8\[qR_LV
accuracy 准确性,精确性 Rr>""
additional audit procedures 追加审计程序 kaV Ye)~
addressee 收件人,收信人 s_76)7
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 |sDp>..
adverse impact 不利影响,负面影响 [bd?$qi
adverse opinion 反对意见
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advisory group 咨询组,顾问组 {>l`P{{y
agency fee 代理费,代理费用 Xa[lX8$zL
aggregate 总计,合计为…… E5$uvxCI
alternation of document and record 变造文件和记录 LdyE*u_
alternative audit procedures 替代审计程序,备选审计程序 2^&5D,}0
amend 修改,修订 yj9Ad*.
amortisation 摊销 AI2 >{V
analytical capacity 分析能力 k?
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analytical procedures 分析性程序 NjSjE_S2B8
annual financial statements 年度会计报表,年度财务报表 ;\t(c
appendix 附录,附表 Xj21:IMR
applicable 适用的 n/IDq$/P
applicable laws and regulations 适用的法规 sUsIu,1Q
application systems 应用系统 \fL:Ie
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; BO;LK-V
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appropriate authorization 适当的授权 [
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appropriateness of audit evidence 审计证据的适当性 C-ipxL"r
approval 批准,核准 m
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assertion (会计报表上的)认定;确认 YCNpJGM
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ">S.~'ds
asset 资产,财产 P87qUC
asset restructuring 资产重组 eh$T
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assignment of duties 职责的划分 ZAMS;e+e
assistant 助理,助理人员 i- r y5x
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 3(La)|k
assumption 假设,假定 on0>_-n)
at a given date 在某一特定时日 7 *HBb-
attestation 鉴证,公证 :@+@vM;gh
attestation service 鉴证服务 Q?W}]RW
audit adjustment 审计调整 uJ/&!q<3
audit areas 审计领域 )rv<"
audit conclusion 审计结论 >"+bL6#
audit effectiveness 审计效果 `Yc>I!iN
audit efficiency 审计效率 @KC;"u'C
audit engagement letter 审计业务约定书 <2 S?QgR,
audit evidence 审计证据 u\|Ys
audit fee 审计费 >zB0+l
audit files 审计档案 FcZ)_m6m
audit findings 审计中发现的事项 C@s;
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audit implementation stage 审计实施阶段 Hf$LWPL)lM
audit mark 审计标识 z c,Q
audit materiality 审计重要性 00@y,V_]
audit method 审计方法 L\X2Olfz1
audit objective 审计目标,审计目的 Y/<
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audit of financial statements 会计报表审计,财务报表审计 f}F
audit opinion 审计意见 -pm^k-%v
audit period 被审计期间,被审计年度 4f>
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audit plan 审计计划 1]Gp\P}
audit planning 编制审计计划,制定审计计划,审计计划 Md ,KW#
audit planning stage 审计计划阶段 pwO
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audit procedure 审计程序 {F+i
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audit programme 审计程序表,具体审计计划 eLAhfG
audit report 审计报告 '; Z!(r
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4PAuEM/z
audit report with a qualified opinion 有保留意见的审计报告 .[4Dvt|>6
audit report with an adverse opinion 否定意见的审计报告 0|_d{/VK4
audit report with dual dates 双重日期审计报告 T)PH
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audit reporting stage 审计报告阶段 6@o *"4~Q
audit responsibility 审计责任 H:
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audit results 审计结果 l@ W?qw
audit risk 审计风险 96
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audit sampling 审计抽样 4I^8f||b_
audit sampling techniques 审计抽样方法,审计抽样技术 x(/{]$h
audit strategies 审计策略 C|Vz
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audit summary 审计总结,审计小结 j-j,0!T~b
audit team 审计小组 ThSB\
audit test 审计测试 _-/<