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 Kc>C$}/}$
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ability to continue as a going concern 持续经营能力 qNLG- m,n<
acceptability 可接受性,可接受程度 (&w'"-`
acceptable level of detection risk 检查风险的可接受水平 v[aFSXGj)
acceptance of engagement 接受委托 ),<E
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accepting the engagement for the first time 首次接受委托 d"1DE
access to asset 对资产的接触 AF=9KWqf
according to 根据,依据,依照 nj (/It
account balance 账户余额 `+4>NT6cu9
account for 对……进行会计处理,核算;解释 Hyw T
accounting 会计,会计学 FAS+*GFz
accounting advisory serve 会计咨询服务 <O5r|
accounting firm 会计师事务所 \8~P3M":c
accounting information 会计信息,会计资料 5,>Of~YN
accounting period 会计期间 =*icCng
accounting policies 会计政策 zH1pW(
accounting professional bodies 会计职业组织,会计职业团体 fjE
accounting records 会计记录 aXoD{zA
accounting responsibility 会计责任 QEh_2
accounting service 会计服务 ?y] q\>
accounting standards 会计准则 Y1?"Ut
Accounting Standards for Business Enterprises 企业会计准则 |NbF3 fD
accounting system 会计系统 8$|<`:~J
accounting treatment 会计处理 n>)'!
accuracy 准确性,精确性 Nn"[GB
additional audit procedures 追加审计程序 6N{Vcfq
addressee 收件人,收信人 X`[P11`
Administration of State-owned Assets (the~) 国有资产管理局 .%.kEJh`
administrative laws and regulations 行政法规 wH=L+bA>a
adverse impact 不利影响,负面影响 aKLA_-E
adverse opinion 反对意见 4k
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advisory group 咨询组,顾问组 8sDbvVh1F
agency fee 代理费,代理费用 !n=?H1@
aggregate 总计,合计为…… *C
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alternation of document and record 变造文件和记录 P%#EH2J
alternative audit procedures 替代审计程序,备选审计程序 ElAho3W
amend 修改,修订 YWV"I|Z
amortisation 摊销 hmA$gR_
analytical capacity 分析能力 z/JoUje
analytical procedures 分析性程序 YL
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annual financial statements 年度会计报表,年度财务报表 sHqs)@D
appendix 附录,附表 |Ef\B]Ns
applicable 适用的 BFU6?\r
applicable laws and regulations 适用的法规 F
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application systems 应用系统 yGNZw7^(
apply consistently 一贯地执行,一贯地实施 )HrFWI'Y
appropriate 适当的,合适的; WjyuaAWY
征用,挪用 iqzl (9o.D
appropriate authorization 适当的授权 Qy)+YhE
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 ,0'Yj?U>
assertion (会计报表上的)认定;确认 4"OUmh9LHB
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 +GgJF
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asset restructuring 资产重组 ^
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assignment of duties 职责的划分 >^1|Mg/!>
assistant 助理,助理人员 [0_JS 2KE
associated company 联属公司,联营公司 6sRe. ct<