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 L]7=?vN=8
53_Hl]#qZ
审计词汇英汉对照 ~"gA,e-)
JhYe6y[q
A `Uq#W+r,
aNsBcov3O
$yP*jO4i
ability to continue as a going concern 持续经营能力 >[f?vrz
acceptability 可接受性,可接受程度 4>YR
{
acceptable level of detection risk 检查风险的可接受水平 KA5v +~
acceptance of engagement 接受委托 "> ypIR<
accepting the engagement for the first time 首次接受委托 $L`d&$Vh
access to asset 对资产的接触 XE RUo
according to 根据,依据,依照 TT%M'5&
account balance 账户余额 u$z`
account for 对……进行会计处理,核算;解释 3l]lwV
accounting 会计,会计学 Q) #B0NA;T
accounting advisory serve 会计咨询服务 cbjs9bu
accounting firm 会计师事务所 6dQ-HI*Y#
accounting information 会计信息,会计资料 ?Jbil
K}a
accounting period 会计期间 t
mntp
accounting policies 会计政策 2F[ q).
accounting professional bodies 会计职业组织,会计职业团体 E#RDqL*J
accounting records 会计记录 !"AvY y9
accounting responsibility 会计责任 E#34Wh2z
accounting service 会计服务 4IK( 7
accounting standards 会计准则 z9f-.72"X
Accounting Standards for Business Enterprises 企业会计准则 thh.A
accounting system 会计系统 ;7*[Bcj.
accounting treatment 会计处理 =}^9 wP
accuracy 准确性,精确性 .N;=\C*
additional audit procedures 追加审计程序 @)F )S7
addressee 收件人,收信人 KRbvj
Administration of State-owned Assets (the~) 国有资产管理局 :9afg
administrative laws and regulations 行政法规 rw[ph[\X
adverse impact 不利影响,负面影响 |T /ZL!
adverse opinion 反对意见 r wL`Czs
advisory group 咨询组,顾问组 3m[vXr?
agency fee 代理费,代理费用 Ep_HcX`
aggregate 总计,合计为…… -:^U_FL8un
alternation of document and record 变造文件和记录 W.jGGt\<\
alternative audit procedures 替代审计程序,备选审计程序 ]OhiYU4
amend 修改,修订 &A/]pi-\
amortisation 摊销 wSL}`C gU
analytical capacity 分析能力 ,oe <
analytical procedures 分析性程序 a~`eQ_ND
annual financial statements 年度会计报表,年度财务报表 R+:yVi[F]U
appendix 附录,附表 y8Ir@qp5
applicable 适用的 CZe ]kXNv
applicable laws and regulations 适用的法规 .~db4d]
application systems 应用系统 _RYx
D"my
apply consistently 一贯地执行,一贯地实施 L- iy
appropriate 适当的,合适的; *U- 4Sy
征用,挪用 P;y45b
appropriate authorization 适当的授权 B4/>H|
appropriateness of audit evidence 审计证据的适当性 @n/\L<