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 L!:;H,
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审计词汇英汉对照 Fr,b5 M<L7
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A bO+L#Kf
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ability to continue as a going concern 持续经营能力 jp#/]>(9Z
acceptability 可接受性,可接受程度 TiSV`V q
acceptable level of detection risk 检查风险的可接受水平 UphZRgT!N
acceptance of engagement 接受委托 /SJI ~f+$
accepting the engagement for the first time 首次接受委托 5Fa/Q>N
access to asset 对资产的接触 X"v)9p
according to 根据,依据,依照 7iH%1f
account balance 账户余额 I<$m%
account for 对……进行会计处理,核算;解释 !]!J"!xg*
accounting 会计,会计学 lAPPng`
accounting advisory serve 会计咨询服务 ?xzDz
accounting firm 会计师事务所 ;C+
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accounting information 会计信息,会计资料 v cb}Gk
accounting period 会计期间 jGOE
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accounting policies 会计政策 \Oa11c`6
accounting professional bodies 会计职业组织,会计职业团体 6i*LP(n
accounting records 会计记录 QQX7p!~E
accounting responsibility 会计责任 Xe<kdB3
accounting service 会计服务 Hr;\}
accounting standards 会计准则 Xa&0j&AH
Accounting Standards for Business Enterprises 企业会计准则 ]0myoWpi3
accounting system 会计系统 r$;u4FR
accounting treatment 会计处理 n,%/cUl
accuracy 准确性,精确性 +ZPn[|
additional audit procedures 追加审计程序 }wV/)Oy[
addressee 收件人,收信人 Mt(;7q@1c
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 I
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adverse impact 不利影响,负面影响 O}q(2[*i
adverse opinion 反对意见 P<IZ%eS3B
advisory group 咨询组,顾问组 "o$)z'q
agency fee 代理费,代理费用 !v]~ut !p
aggregate 总计,合计为…… @z7$1pl}
alternation of document and record 变造文件和记录 3Cl&1K #5
alternative audit procedures 替代审计程序,备选审计程序 [knwp$
amend 修改,修订 +cx(Q(HD\
amortisation 摊销 5*r5?n
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analytical capacity 分析能力 D>"!7+t|@a
analytical procedures 分析性程序 t$b{zv9C
annual financial statements 年度会计报表,年度财务报表 ?
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appendix 附录,附表 -5Ln3\ O@
applicable 适用的 OJPi*i 5*
applicable laws and regulations 适用的法规 T+)#Du
application systems 应用系统 d0N/!;
apply consistently 一贯地执行,一贯地实施 9c=`Q5
appropriate 适当的,合适的; vK8!V7o~h%
征用,挪用 aDjYT/`l
appropriate authorization 适当的授权 ?E.MP7Y#V
appropriateness of audit evidence 审计证据的适当性 [fr!J?/@
approval 批准,核准 $C9['GGR
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 F=~LVaF/_
asset 资产,财产 y'U-y"7y
asset restructuring 资产重组 BYWs\6vK
assignment of duties 职责的划分 z%Ivc*x5
assistant 助理,助理人员 ;v>+D
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associated company 联属公司,联营公司 t{Gc,S!]5
association 联合,结合;协会,社团 3"iJ/Hc}9
assumption 假设,假定 d/xGo[?$
at a given date 在某一特定时日 Gque@u
attestation 鉴证,公证 ,(&