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 xx%j.zDI]
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审计词汇英汉对照 (c
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ability to continue as a going concern 持续经营能力 4
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acceptability 可接受性,可接受程度 }oGA-Qc}B
acceptable level of detection risk 检查风险的可接受水平 2)HuZda
acceptance of engagement 接受委托 V/I<g
accepting the engagement for the first time 首次接受委托 ;P%1j| 7
access to asset 对资产的接触 {:$>t~=D
according to 根据,依据,依照 !\.pq 2
account balance 账户余额 EVC]sUT
account for 对……进行会计处理,核算;解释 GH:jH]u!V
accounting 会计,会计学 !_'ur>iR
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 Doyx[zZ
accounting information 会计信息,会计资料
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accounting period 会计期间 7/@TF/V
accounting policies 会计政策 )g#T9tx2D
accounting professional bodies 会计职业组织,会计职业团体 *@=/qkaJaI
accounting records 会计记录 9c,'k#k
accounting responsibility 会计责任 MH9q ;?.J
accounting service 会计服务 Ata:^qI
accounting standards 会计准则 c>:wd@w
Accounting Standards for Business Enterprises 企业会计准则 *Y7u'v
accounting system 会计系统 %^GfS@t
accounting treatment 会计处理 3E
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accuracy 准确性,精确性 tq6!`L }3
additional audit procedures 追加审计程序 Eq9x2
addressee 收件人,收信人 ""F5z,'
Administration of State-owned Assets (the~) 国有资产管理局 Ep3N&Imp
administrative laws and regulations 行政法规 -Xm'dwm
adverse impact 不利影响,负面影响 vJc- 6EO
adverse opinion 反对意见 .P%bkD6M
advisory group 咨询组,顾问组 xvl#w
agency fee 代理费,代理费用 q" sed]
aggregate 总计,合计为…… ,|H
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alternation of document and record 变造文件和记录 /quc}"__
alternative audit procedures 替代审计程序,备选审计程序 e+BQww
amend 修改,修订 e9 5Lo+:f
amortisation 摊销 ^-Kf']hU
analytical capacity 分析能力 {xB!EQ"
analytical procedures 分析性程序 ?5|>@>
annual financial statements 年度会计报表,年度财务报表 tla
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appendix 附录,附表 sF?TmBQ*
applicable 适用的 4n g]\ituS
applicable laws and regulations 适用的法规
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application systems 应用系统 +tIF
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apply consistently 一贯地执行,一贯地实施 ujq=F
appropriate 适当的,合适的; )<;Y-u.UW
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appropriate authorization 适当的授权 JNYFD8J~
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 cr?Q[8%t1
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 1;r|g)VM
asset 资产,财产 #9}D4i.`}
asset restructuring 资产重组 b vr^zH,C
assignment of duties 职责的划分 {V$|3m>:*
assistant 助理,助理人员 E=CsIK
associated company 联属公司,联营公司 #Z`q+@@]A
association 联合,结合;协会,社团
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assumption 假设,假定 zrL$]Oy}x
at a given date 在某一特定时日 >G*eNn
attestation 鉴证,公证 A8fOQ
attestation service 鉴证服务 so)[59M7
audit adjustment 审计调整 >WQMqQ^t@
audit areas 审计领域 )3Iz (Ql
audit conclusion 审计结论 [.'|_l
audit effectiveness 审计效果 5k3 b3&
audit efficiency 审计效率 nE&