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 Qp:6=o0:
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审计词汇英汉对照 2mJ:c
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ability to continue as a going concern 持续经营能力 =Nl5{qYz^&
acceptability 可接受性,可接受程度 ;9rTE|n
acceptable level of detection risk 检查风险的可接受水平 INLf# N
acceptance of engagement 接受委托 -qn[HXq
accepting the engagement for the first time 首次接受委托 1
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access to asset 对资产的接触 d 7i#w
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according to 根据,依据,依照 sX'U|)/pD
account balance 账户余额 5u pShtC
account for 对……进行会计处理,核算;解释 ag]*DsBt
accounting 会计,会计学 DJ:38_ F
accounting advisory serve 会计咨询服务 sC6r.@[u8t
accounting firm 会计师事务所 P06.1
accounting information 会计信息,会计资料 !d4HN.a7+u
accounting period 会计期间 Fg@ ACv'@
accounting policies 会计政策 0}-#b7eR
accounting professional bodies 会计职业组织,会计职业团体 Z}f^qc+
accounting records 会计记录 F^
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accounting responsibility 会计责任 T5{T[YdX<
accounting service 会计服务 XWF7#xM
accounting standards 会计准则 M7U:g}
Accounting Standards for Business Enterprises 企业会计准则 IuKnM`X
accounting system 会计系统 QJ M(UfHUD
accounting treatment 会计处理 AFtCqq
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accuracy 准确性,精确性 )=(n/
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additional audit procedures 追加审计程序 rIp'vy S\p
addressee 收件人,收信人 {3SdX
Administration of State-owned Assets (the~) 国有资产管理局 b7f0#*(?
administrative laws and regulations 行政法规 gL,"ef+nM
adverse impact 不利影响,负面影响 NV(fN-L
adverse opinion 反对意见 (.oaMA"B
advisory group 咨询组,顾问组 y"Ihr5S\
agency fee 代理费,代理费用 *?b@>_1K
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 p9w%kM?
alternative audit procedures 替代审计程序,备选审计程序 v+7*R)/
amend 修改,修订
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amortisation 摊销 y
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analytical capacity 分析能力 P[1m0!,B
analytical procedures 分析性程序 xrX?ZJ
annual financial statements 年度会计报表,年度财务报表 /9TL&_A-T
appendix 附录,附表 B^Bbso'{1
applicable 适用的 X#Ak'%J
applicable laws and regulations 适用的法规 |Pj9ZG#
application systems 应用系统 n1JC?+
apply consistently 一贯地执行,一贯地实施 $KH@,;Xz
appropriate 适当的,合适的; !}j,TPpG
征用,挪用 v?%0~!
appropriate authorization 适当的授权 b
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appropriateness of audit evidence 审计证据的适当性 p( HyRCH
approval 批准,核准 U!.~XT=
assertion (会计报表上的)认定;确认 5@CpP-W#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a]{uZGn@i
asset 资产,财产 VEr 6uvB
asset restructuring 资产重组 8_+vb#M
assignment of duties 职责的划分 U"/yB8!W
assistant 助理,助理人员 ^,~N7`
associated company 联属公司,联营公司 &s