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 z>)lp$
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审计词汇英汉对照 1C0'
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ability to continue as a going concern 持续经营能力 plpb4>
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acceptability 可接受性,可接受程度 >ByqM{?
acceptable level of detection risk 检查风险的可接受水平 JF=T_SH^U
acceptance of engagement 接受委托 $i1:--~2\
accepting the engagement for the first time 首次接受委托 stiYC#b I:
access to asset 对资产的接触 KY?ujeF
according to 根据,依据,依照 b*ja,I4
account balance 账户余额 #/HZ[Vw
account for 对……进行会计处理,核算;解释 4/OmgBo'
accounting 会计,会计学 g!OcWy)7
accounting advisory serve 会计咨询服务 '*^9'=
accounting firm 会计师事务所 JL>DRIR%NV
accounting information 会计信息,会计资料 N%%trlDXD
accounting period 会计期间 <C451+95
accounting policies 会计政策 q*kLi~Oe
accounting professional bodies 会计职业组织,会计职业团体 .o]9
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accounting records 会计记录 x+b.9f4xJ
accounting responsibility 会计责任 #qv!1$}2
accounting service 会计服务 9Ais)Wy%p
accounting standards 会计准则 `ZT/lB`
Accounting Standards for Business Enterprises 企业会计准则 wN^^_
accounting system 会计系统 ')/w+|F
accounting treatment 会计处理 2*a9mi
accuracy 准确性,精确性 | >'q%xK
additional audit procedures 追加审计程序 |9X2AS Qu
addressee 收件人,收信人 cp0yr:~
Administration of State-owned Assets (the~) 国有资产管理局 `I(ap{
administrative laws and regulations 行政法规 q(A_k+NL
adverse impact 不利影响,负面影响 ^f9@=I
adverse opinion 反对意见 MhJA8|B6|
advisory group 咨询组,顾问组 p,!IPWo
agency fee 代理费,代理费用 e X6o7a
aggregate 总计,合计为…… \S&OAe/b
alternation of document and record 变造文件和记录 Zr =B8wuT
alternative audit procedures 替代审计程序,备选审计程序 <[ u(il
amend 修改,修订 & eqqgLz
amortisation 摊销 \U##b~Z,g
analytical capacity 分析能力 {?"X\5
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analytical procedures 分析性程序 'K01"`#
annual financial statements 年度会计报表,年度财务报表 <PM.4B@
appendix 附录,附表 oTx>oM,
applicable 适用的
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applicable laws and regulations 适用的法规 I
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application systems 应用系统 <N>7.G
apply consistently 一贯地执行,一贯地实施 JSmg6l?[u
appropriate 适当的,合适的; | g1Cs
征用,挪用 l/"!}wF
appropriate authorization 适当的授权 <4~SFTWY
appropriateness of audit evidence 审计证据的适当性 ei"c|/pO
approval 批准,核准 {u-J?(s}
assertion (会计报表上的)认定;确认 4wGBB{X
assessed level of control risk 对控制风险的评估,控制风险的评估水平 IiJ$Ng
asset 资产,财产 sx]{N
asset restructuring 资产重组 A/"2a55
assignment of duties 职责的划分 RCoDdtMo
assistant 助理,助理人员 $yq76
associated company 联属公司,联营公司 5NhAb$q2Y
association 联合,结合;协会,社团 S9ic4rcd
assumption 假设,假定 8&3&^!I
at a given date 在某一特定时日 )1gT&sU