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 "8MF_Gu):
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审计词汇英汉对照 ~0$&3a<n1
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ability to continue as a going concern 持续经营能力 }Y\%RA
acceptability 可接受性,可接受程度 4[eXe$
acceptable level of detection risk 检查风险的可接受水平 cwg"c4V
acceptance of engagement 接受委托 %u
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accepting the engagement for the first time 首次接受委托 0,")C5j
access to asset 对资产的接触 QWYJ*
according to 根据,依据,依照 R/YqyT\SM
account balance 账户余额 .q>iXE_c
account for 对……进行会计处理,核算;解释 C'x&Py/#
accounting 会计,会计学 ga +dt
accounting advisory serve 会计咨询服务 y)@wjH{6
accounting firm 会计师事务所 ,zjv7$L
accounting information 会计信息,会计资料 #6=
accounting period 会计期间 w?[u pn:K
accounting policies 会计政策 sgFEK[w
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accounting professional bodies 会计职业组织,会计职业团体 4hj|cCrO
accounting records 会计记录 4r}51 N\
accounting responsibility 会计责任 |L ev.,,Ph
accounting service 会计服务 U xGApK=X
accounting standards 会计准则 4WB0Pt{
Accounting Standards for Business Enterprises 企业会计准则 zDG b7S{
accounting system 会计系统 2+XAX:YD
accounting treatment 会计处理 ygcm|PrS
accuracy 准确性,精确性 ]f_p8?j"
additional audit procedures 追加审计程序 2^7`mES
addressee 收件人,收信人 @yYkti;4-
Administration of State-owned Assets (the~) 国有资产管理局 F^:3?JA_
administrative laws and regulations 行政法规 B@ EC5Ap*
adverse impact 不利影响,负面影响 Bzf^ivT3L
adverse opinion 反对意见 ^cWnF0)j.
advisory group 咨询组,顾问组 ob]w;"
agency fee 代理费,代理费用 W>r+h
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aggregate 总计,合计为…… ;$4\e)AB
alternation of document and record 变造文件和记录 FS O).=#
alternative audit procedures 替代审计程序,备选审计程序 SXh-A1t
amend 修改,修订 =3P)q"
amortisation 摊销 TWTb?HP
analytical capacity 分析能力 [a(#1
analytical procedures 分析性程序 ~}
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annual financial statements 年度会计报表,年度财务报表 }GM'.yutX
appendix 附录,附表 ]SE
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applicable 适用的 2 %]X+`+O
applicable laws and regulations 适用的法规 KI.hy2?e
application systems 应用系统 6
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apply consistently 一贯地执行,一贯地实施 5^ Zg>I
appropriate 适当的,合适的; tuX|\X
征用,挪用 .xkM.g4{~
appropriate authorization 适当的授权 %BODkc Zh
appropriateness of audit evidence 审计证据的适当性 DlJo^|5
approval 批准,核准 :`sUt1Fw.
assertion (会计报表上的)认定;确认 Id9TG/H7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 EU#^7
asset 资产,财产 %C]>9."
asset restructuring 资产重组 $~)SCbL^5
assignment of duties 职责的划分 ['D]>Ot68
assistant 助理,助理人员 l]SX@zTb
associated company 联属公司,联营公司 /-s6<e!
association 联合,结合;协会,社团 zQ PQ
assumption 假设,假定 =_^X3z0
at a given date 在某一特定时日 ar,7S&s