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 ~>%% kQt
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审计词汇英汉对照 CSFE[F63
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ability to continue as a going concern 持续经营能力 w
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acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 HNX/#?3
acceptance of engagement 接受委托 8(-N;<Ef2
accepting the engagement for the first time 首次接受委托 Sjmq\A88dc
access to asset 对资产的接触 #6 $WuIG
according to 根据,依据,依照 )Y=ti~?M(
account balance 账户余额 ~y :?w(GD
account for 对……进行会计处理,核算;解释 6s:
accounting 会计,会计学 XE:bYzH
accounting advisory serve 会计咨询服务 55Ye7P-d
accounting firm 会计师事务所 h7}P5z0F
accounting information 会计信息,会计资料 n*eqM2L
accounting period 会计期间 n
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accounting policies 会计政策 AT"!Ys|
accounting professional bodies 会计职业组织,会计职业团体 zgSv -h+f
accounting records 会计记录 2&<&q J
accounting responsibility 会计责任 Mbxrj~u
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accounting service 会计服务 B}d)e_uLj
accounting standards 会计准则 QLH6N
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Accounting Standards for Business Enterprises 企业会计准则 B,{Q[
accounting system 会计系统 F:G
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accounting treatment 会计处理 4m_CPe
accuracy 准确性,精确性 ) !l1
additional audit procedures 追加审计程序 -$f$z(h
addressee 收件人,收信人 ].x`Fq3
Administration of State-owned Assets (the~) 国有资产管理局 E@)9'?q
administrative laws and regulations 行政法规 CN#2-[T
adverse impact 不利影响,负面影响 ek0,@Vg9
adverse opinion 反对意见 %uy?@ e
advisory group 咨询组,顾问组 :h<QM$P<
agency fee 代理费,代理费用 U 0dhr; l
aggregate 总计,合计为…… [mG:PTK3
alternation of document and record 变造文件和记录 .:TSdusr~
alternative audit procedures 替代审计程序,备选审计程序 @?[}\9dW
amend 修改,修订 {pk&dB _Bu
amortisation 摊销 TZE;$:1vx>
analytical capacity 分析能力 !;&{Q^}
analytical procedures 分析性程序 S(5&%}QFQ
annual financial statements 年度会计报表,年度财务报表 'X1/tB8*
appendix 附录,附表 [gE2;J0*
applicable 适用的
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applicable laws and regulations 适用的法规 8FT@TUFb
application systems 应用系统 0/b3]{skK
apply consistently 一贯地执行,一贯地实施 gib;> nuBK
appropriate 适当的,合适的; axiP~t2
征用,挪用 T |h'"3'
appropriate authorization 适当的授权 [kPF J f
appropriateness of audit evidence 审计证据的适当性 -F';1D!l%
approval 批准,核准 %`^{Hh`
assertion (会计报表上的)认定;确认 a^Lo;kHY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .Gnzu"lod
asset 资产,财产 Hu7WU;w
asset restructuring 资产重组 &v&e-|r8;
assignment of duties 职责的划分 Q~$hx{foN
assistant 助理,助理人员 'FmnlC1
associated company 联属公司,联营公司 v\Xy
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association 联合,结合;协会,社团 bc*CP0t|
assumption 假设,假定 |Ht~o(]&&/
at a given date 在某一特定时日 0D^c4[Y'l
attestation 鉴证,公证 &l