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 3\ )bg
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ability to continue as a going concern 持续经营能力 [UdJ(cGf
acceptability 可接受性,可接受程度 `tH F}
acceptable level of detection risk 检查风险的可接受水平 c0jTQMe4yl
acceptance of engagement 接受委托 g rQ,
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accepting the engagement for the first time 首次接受委托 %I
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access to asset 对资产的接触 7S=]@*
according to 根据,依据,依照 Bz,Xg-k+
account balance 账户余额 IA=\c
account for 对……进行会计处理,核算;解释 z:Ru`
accounting 会计,会计学 ZLP0SCkuR
accounting advisory serve 会计咨询服务 :%fnJg(
accounting firm 会计师事务所 2I=4l
accounting information 会计信息,会计资料 .ArOZ{lKD>
accounting period 会计期间 vl s+E o]
accounting policies 会计政策 p4uObK,
accounting professional bodies 会计职业组织,会计职业团体 [e|9%[.V
accounting records 会计记录 j6*e^
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accounting responsibility 会计责任 ?v+el,
accounting service 会计服务 ^#h ;bX#
accounting standards 会计准则 (LVzE_`
Accounting Standards for Business Enterprises 企业会计准则 |D;I>O^"R
accounting system 会计系统 >^@~}]
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accounting treatment 会计处理 l~1l~Gx_&n
accuracy 准确性,精确性 @%MGLR{pH
additional audit procedures 追加审计程序 L[+4/a!HQ
addressee 收件人,收信人 XaU^^K
Administration of State-owned Assets (the~) 国有资产管理局 T%PUV \LV
administrative laws and regulations 行政法规 ncR]@8
adverse impact 不利影响,负面影响 ob)c0Pz
adverse opinion 反对意见 PC,I"l
advisory group 咨询组,顾问组 RbA.&=3
agency fee 代理费,代理费用 BQgK<_
aggregate 总计,合计为…… y]k{u\2A
alternation of document and record 变造文件和记录 }mk z_P(Z
alternative audit procedures 替代审计程序,备选审计程序 xiC.M6/
amend 修改,修订 cGg~+R2P
amortisation 摊销 -?)z@Lc
analytical capacity 分析能力 IV`+B<3
analytical procedures 分析性程序 &x4|!"G
annual financial statements 年度会计报表,年度财务报表 >IS BK[=H
appendix 附录,附表 wX@g>(
applicable 适用的 *@ S+J$
applicable laws and regulations 适用的法规 *M~BN}.
application systems 应用系统 dP/1E6*m
apply consistently 一贯地执行,一贯地实施 vF{{$)c
appropriate 适当的,合适的; SQG9m2
征用,挪用 S]c&