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 E%3TP_B3
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审计词汇英汉对照 L
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ability to continue as a going concern 持续经营能力 >K:u?YD[
acceptability 可接受性,可接受程度 FPv"N'/
acceptable level of detection risk 检查风险的可接受水平 Y25uU%6t_
acceptance of engagement 接受委托 u"+}I,'L
accepting the engagement for the first time 首次接受委托 bFGDgwe z
access to asset 对资产的接触 ];FtS>\x
according to 根据,依据,依照
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account balance 账户余额 srmKaa|
account for 对……进行会计处理,核算;解释 ClQe4uo{
accounting 会计,会计学 ZGz|m0b (
accounting advisory serve 会计咨询服务 (S9f/i^
accounting firm 会计师事务所 wNDbHR
accounting information 会计信息,会计资料 ;l!`C' :'
accounting period 会计期间 nk@atK,38^
accounting policies 会计政策 J YmAn?o-
accounting professional bodies 会计职业组织,会计职业团体 #oV+@D
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accounting records 会计记录 \l,rpVv5m
accounting responsibility 会计责任 id,NONb\
accounting service 会计服务 xJhU<q~
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accounting standards 会计准则 3W&S.$l
Accounting Standards for Business Enterprises 企业会计准则 I/uy>*
accounting system 会计系统 iRw&49
accounting treatment 会计处理 R7_VXvm>z
accuracy 准确性,精确性 ;YH[G;aJ
additional audit procedures 追加审计程序 qqOFr!)g
addressee 收件人,收信人 5:_hP{ @
Administration of State-owned Assets (the~) 国有资产管理局 @*O?6>
administrative laws and regulations 行政法规 $c9k*3{<+A
adverse impact 不利影响,负面影响 PCE4W^ns
adverse opinion 反对意见 wk$,k
advisory group 咨询组,顾问组 K+d2m9C=
agency fee 代理费,代理费用 l] !B#{
aggregate 总计,合计为…… i
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alternation of document and record 变造文件和记录 ?<%=:
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alternative audit procedures 替代审计程序,备选审计程序 AEg(m<t
amend 修改,修订 ;
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amortisation 摊销 S4A q'
analytical capacity 分析能力 T*>`,}J
analytical procedures 分析性程序 ^[q /Mw
annual financial statements 年度会计报表,年度财务报表 B3
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appendix 附录,附表 sqO<J$tz
applicable 适用的
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applicable laws and regulations 适用的法规 ^&