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 4NmLbM&C8
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审计词汇英汉对照 `HsI)RmX
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ability to continue as a going concern 持续经营能力 7By&cdl
acceptability 可接受性,可接受程度 <z-+{-?z~
acceptable level of detection risk 检查风险的可接受水平 b$eZ>X
acceptance of engagement 接受委托 'E1m-kJz
accepting the engagement for the first time 首次接受委托 Blv@u ?
access to asset 对资产的接触 %ZJ;>a#
according to 根据,依据,依照 v,,Dz8!Ty
account balance 账户余额 N
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account for 对……进行会计处理,核算;解释 3[iHe+U(
accounting 会计,会计学 Z=>#|pW,)
accounting advisory serve 会计咨询服务 A$o ?_
accounting firm 会计师事务所 lag%}^
accounting information 会计信息,会计资料
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accounting period 会计期间 #Ue_
accounting policies 会计政策 VeWvSIP,EQ
accounting professional bodies 会计职业组织,会计职业团体 4$jb-Aw
accounting records 会计记录 kY`L[1G$
accounting responsibility 会计责任 wm
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accounting service 会计服务 [V.#w|n
accounting standards 会计准则 l*<RKY8
Accounting Standards for Business Enterprises 企业会计准则 Fs;_z9ej-u
accounting system 会计系统 OqA#4h4^
accounting treatment 会计处理 #Up
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accuracy 准确性,精确性 ($Ck5`_MK
additional audit procedures 追加审计程序 Ra^GbT|Z
addressee 收件人,收信人 d@_|
Administration of State-owned Assets (the~) 国有资产管理局 I]Jz[{~1
administrative laws and regulations 行政法规 44(l1xEN+
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 hha^:,
advisory group 咨询组,顾问组 84u%_4/
agency fee 代理费,代理费用 4Rev7Mc
aggregate 总计,合计为…… ^%k[YJtB=i
alternation of document and record 变造文件和记录 V<G=pPC'H
alternative audit procedures 替代审计程序,备选审计程序 AF-uTf
amend 修改,修订 @EzO
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amortisation 摊销 AH#klYK
analytical capacity 分析能力 uPveAK}h
analytical procedures 分析性程序 O%?d0K
annual financial statements 年度会计报表,年度财务报表 D\i8WU
appendix 附录,附表 k874t D
applicable 适用的 .3yxg}E>{
applicable laws and regulations 适用的法规 Ud[Zv?tA:
application systems 应用系统 l9Sx'<
apply consistently 一贯地执行,一贯地实施 0NMekVi
appropriate 适当的,合适的; COk;z.Kn
征用,挪用 |]8Hh>
appropriate authorization 适当的授权 Pn|*(sTl
appropriateness of audit evidence 审计证据的适当性 MC&sM-/
approval 批准,核准 XKt">W
assertion (会计报表上的)认定;确认 iN+Tig?c
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Auz.wes
asset 资产,财产 aL%amL6CX
asset restructuring 资产重组 'CSIC8M<j
assignment of duties 职责的划分 j[<