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 U5\^[~vW
_~/F-
审计词汇英汉对照 aMe]6cWHV>
-K eoq
A qIS9.AL
duFVh8
Tsch:r S
ability to continue as a going concern 持续经营能力 t(AW2{%}
acceptability 可接受性,可接受程度 H=RzY-\a%
acceptable level of detection risk 检查风险的可接受水平 \@&oK2f
acceptance of engagement 接受委托 8eq*q
accepting the engagement for the first time 首次接受委托 6?$yBu9l
access to asset 对资产的接触 KSDz3qe
according to 根据,依据,依照 &W+lwEu
account balance 账户余额 M(8dKj1+
account for 对……进行会计处理,核算;解释 h;cl+c|B
accounting 会计,会计学 FjR/_GPo6
accounting advisory serve 会计咨询服务 .);~H#
accounting firm 会计师事务所 m#1>y}
accounting information 会计信息,会计资料 fIe';a
accounting period 会计期间 Fn
xPM`Zx
accounting policies 会计政策 '2Q[g0VR
accounting professional bodies 会计职业组织,会计职业团体 _/
V<iv
accounting records 会计记录 (+uM |a
accounting responsibility 会计责任 A0X'|4I
accounting service 会计服务 ]8@s+N
accounting standards 会计准则
mv] .
Accounting Standards for Business Enterprises 企业会计准则 |?
v(?
accounting system 会计系统 yC \dM1X
accounting treatment 会计处理 + OKk~GYf
accuracy 准确性,精确性 C0C2]xx{
additional audit procedures 追加审计程序 `(tVwX4
addressee 收件人,收信人 }uP`=T!"8
Administration of State-owned Assets (the~) 国有资产管理局 zUq ^
administrative laws and regulations 行政法规 ;>
hRj!
adverse impact 不利影响,负面影响 =jv3O.z q
adverse opinion 反对意见 WbJ|]}hJ\
advisory group 咨询组,顾问组 MrjgV+P}[
agency fee 代理费,代理费用 eJbZA&:
aggregate 总计,合计为…… jkAWRpOc)
alternation of document and record 变造文件和记录
#zmt x0
alternative audit procedures 替代审计程序,备选审计程序 GmhfBW?
amend 修改,修订 $, hHR:
amortisation 摊销 !0-KB#
analytical capacity 分析能力 Ic2Q<V}oq
analytical procedures 分析性程序 mrmm@?
annual financial statements 年度会计报表,年度财务报表 VAW:h5j2@
appendix 附录,附表 Gh%R4)}
applicable 适用的 ncGt
-l<9
applicable laws and regulations 适用的法规 .*}!XKp0j
application systems 应用系统 '+EtnWHs
apply consistently 一贯地执行,一贯地实施 6v"WI@b4
appropriate 适当的,合适的; + Vv+<M
征用,挪用 Xwp6]lx
appropriate authorization 适当的授权 K_!R
appropriateness of audit evidence 审计证据的适当性 b~$8<\
approval 批准,核准 @7HHi~1JK
assertion (会计报表上的)认定;确认 ygK@\JHn
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Mmmg3%G1
asset 资产,财产 <)$&V*\
asset restructuring 资产重组 p=!12t
assignment of duties 职责的划分 MO^Q 8v
assistant 助理,助理人员 ^F)t>K$0m
associated company 联属公司,联营公司 MJ"@
association 联合,结合;协会,社团 :6gRoMb]
assumption 假设,假定 6Y`rQ/F
at a given date 在某一特定时日 g^l~AR
attestation 鉴证,公证 &]"Z x0t5%
attestation service 鉴证服务 vh"wXu
audit adjustment 审计调整 ="p,~ivrz
audit areas 审计领域 shgZru
audit conclusion 审计结论 t:x"]K
audit effectiveness 审计效果 YsO3( HS
audit efficiency 审计效率 bL`>#M_^
audit engagement letter 审计业务约定书 ~4+ICC
bH
audit evidence 审计证据 8]K+,0m6
audit fee 审计费 q2b>Z6!5
audit files 审计档案 VTUSM{TC
audit findings 审计中发现的事项 ' !2NSv
audit implementation stage 审计实施阶段 E-jJ!>&K
audit mark 审计标识 T mK[^
audit materiality 审计重要性 lY&Sx{-
audit method 审计方法 P b-4$n2c
audit objective 审计目标,审计目的 oeYUsnsbi
audit of financial statements 会计报表审计,财务报表审计 f
rokl5L@
audit opinion 审计意见 8-_at
L
audit period 被审计期间,被审计年度 U?%T~!
audit plan 审计计划 _z=ytt9D
audit planning 编制审计计划,制定审计计划,审计计划 HvR5-?qQ
audit planning stage 审计计划阶段 ;il+C!6zpf
audit procedure 审计程序 L\hid/NL
audit programme 审计程序表,具体审计计划 {SF'YbY
audit report 审计报告 uZM%F)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wpWZn[j
audit report with a qualified opinion 有保留意见的审计报告 \3&