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 VM-J^
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ability to continue as a going concern 持续经营能力 `7'(U)x,F
acceptability 可接受性,可接受程度 #Xsby
acceptable level of detection risk 检查风险的可接受水平 G|H\(3hHLZ
acceptance of engagement 接受委托 L9G=+T9
accepting the engagement for the first time 首次接受委托 Xst&QKU
access to asset 对资产的接触 j8N8|\n-
according to 根据,依据,依照 /x`H6'3?
account balance 账户余额 \*_qP*vq@
account for 对……进行会计处理,核算;解释 t
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accounting 会计,会计学 +y -:(aP
accounting advisory serve 会计咨询服务 js2?t~E]
accounting firm 会计师事务所 W/J3sAYv
accounting information 会计信息,会计资料 .k[Ptx>
accounting period 会计期间 @ '<lD*W
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 vn|X,1o
accounting records 会计记录 'zRd?Z>%
accounting responsibility 会计责任 qf
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accounting service 会计服务 r Cmqq/hZ
accounting standards 会计准则 >R.~'A/$F
Accounting Standards for Business Enterprises 企业会计准则 d{DlW
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accounting system 会计系统 [;};qQ-C2
accounting treatment 会计处理 [D/q%
accuracy 准确性,精确性 na%9E8;:&v
additional audit procedures 追加审计程序 ]>x674H
addressee 收件人,收信人 3{,Mpb@
Administration of State-owned Assets (the~) 国有资产管理局 Qza[~6
administrative laws and regulations 行政法规 hj9bMj
adverse impact 不利影响,负面影响 {>5c,L$
adverse opinion 反对意见 G.c s-f
advisory group 咨询组,顾问组 r?H {Y3,
agency fee 代理费,代理费用 =axi0q?}
aggregate 总计,合计为…… 1=#`&f5f&
alternation of document and record 变造文件和记录 ? BBD
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alternative audit procedures 替代审计程序,备选审计程序 idz6m]{~yT
amend 修改,修订 V
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amortisation 摊销 K@W~
analytical capacity 分析能力 LgB}!OLQ
analytical procedures 分析性程序 c[ =9Z;|
annual financial statements 年度会计报表,年度财务报表 XMuZ'I
appendix 附录,附表 '0?5K0
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applicable 适用的 NW^}u~-f
applicable laws and regulations 适用的法规 [<OMv9(l'o
application systems 应用系统 o
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apply consistently 一贯地执行,一贯地实施 BXLhi(.s
appropriate 适当的,合适的; v]vrD2L
征用,挪用 vChkSY([
appropriate authorization 适当的授权 >iaZGXje
appropriateness of audit evidence 审计证据的适当性 7%L-;xcr]B
approval 批准,核准 u;y1leG
assertion (会计报表上的)认定;确认 TS@EE&W