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 Vb++K0CK
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审计词汇英汉对照 ~gi,ky^!
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ability to continue as a going concern 持续经营能力 j&|>Aa${
acceptability 可接受性,可接受程度 xV\mS+#
acceptable level of detection risk 检查风险的可接受水平 2)F~
acceptance of engagement 接受委托 K9=f`JI9
accepting the engagement for the first time 首次接受委托 +#RqQ8\
access to asset 对资产的接触 !?aL_{7J
according to 根据,依据,依照 &<Iz?AVr
account balance 账户余额
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account for 对……进行会计处理,核算;解释 ]m=2 $mK
accounting 会计,会计学 2_C&p6VGj
accounting advisory serve 会计咨询服务 7H$wpn
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accounting firm 会计师事务所 0ME.O+
accounting information 会计信息,会计资料 6!
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accounting period 会计期间 %4I13|<A`
accounting policies 会计政策 1=Y pNXX
accounting professional bodies 会计职业组织,会计职业团体 V+>.Gf
accounting records 会计记录 N#&/d nV
accounting responsibility 会计责任 XdV(=PS!a@
accounting service 会计服务 x*a^msY%
accounting standards 会计准则 ]1dnp]r
Accounting Standards for Business Enterprises 企业会计准则 >mCS`D8
accounting system 会计系统 di|5|bn7
accounting treatment 会计处理 Y q(CD!
accuracy 准确性,精确性 &<$YR~g5j$
additional audit procedures 追加审计程序 @A
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addressee 收件人,收信人 j= vlsW
Administration of State-owned Assets (the~) 国有资产管理局 kNC]q,ljt5
administrative laws and regulations 行政法规 cz.,QIt_
adverse impact 不利影响,负面影响 h7
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adverse opinion 反对意见 +sm9H"_0
advisory group 咨询组,顾问组 _J Zl
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agency fee 代理费,代理费用 9*CJWS;
aggregate 总计,合计为…… 'FC#O%l
alternation of document and record 变造文件和记录 ykBq?Vr
alternative audit procedures 替代审计程序,备选审计程序 nS9 kwaO
amend 修改,修订 Nu4PY@m]C
amortisation 摊销 k3VRa|Y")
analytical capacity 分析能力 z$b'y;k
analytical procedures 分析性程序 K0-AP
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annual financial statements 年度会计报表,年度财务报表 w#w?Y!JXo
appendix 附录,附表 =&x
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applicable 适用的 ]MaD7q>+R
applicable laws and regulations 适用的法规 LG:Mksd8=4
application systems 应用系统 4&_|m
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apply consistently 一贯地执行,一贯地实施 2&KM&NX~
appropriate 适当的,合适的; +WfO2V.
征用,挪用 -,pw[R
appropriate authorization 适当的授权 " ,>,t_J
appropriateness of audit evidence 审计证据的适当性 jImw_Q
approval 批准,核准 Bnu5\P
assertion (会计报表上的)认定;确认 `\M}~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 GSa U:A
asset 资产,财产 1Farix1YDq
asset restructuring 资产重组 f6U
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assignment of duties 职责的划分 K<~J*k<v
assistant 助理,助理人员 c?7Wjy
associated company 联属公司,联营公司 _2wH4^Vb
association 联合,结合;协会,社团 /
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assumption 假设,假定 ;Vlt4,s)
at a given date 在某一特定时日 4u+4LB*
attestation 鉴证,公证 "[Hn G(gA
attestation service 鉴证服务 Og/@w&