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 La'XJ|>V
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ability to continue as a going concern 持续经营能力 vCS D1~V_
acceptability 可接受性,可接受程度 e2l!L*[g
acceptable level of detection risk 检查风险的可接受水平 /V@9!
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 /KH,11)yc
access to asset 对资产的接触 GY,HEe]2r
according to 根据,依据,依照 a"&Gs/QKSC
account balance 账户余额 pw5uH
account for 对……进行会计处理,核算;解释 3c.,T
accounting 会计,会计学 (^).$g5Hg
accounting advisory serve 会计咨询服务 <*55d2
accounting firm 会计师事务所 7$u}uv`j
accounting information 会计信息,会计资料 Zw<\^1
accounting period 会计期间 @is !VzE
accounting policies 会计政策 R9`37(c9+
accounting professional bodies 会计职业组织,会计职业团体 -'mTSJ.}
accounting records 会计记录 UiLiy?EJ
accounting responsibility 会计责任 ,4tuWO)"
accounting service 会计服务 eQqx0+-0c
accounting standards 会计准则 8\/$cP"<^
Accounting Standards for Business Enterprises 企业会计准则 Q&A^(z}
accounting system 会计系统 aBonq]W
accounting treatment 会计处理 #XP
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accuracy 准确性,精确性 HXp$\%A)
additional audit procedures 追加审计程序 sw^4h`^'
addressee 收件人,收信人 ~ '/Yp8(
Administration of State-owned Assets (the~) 国有资产管理局 Oq3]ZUVa
administrative laws and regulations 行政法规 ,`O.0e4pn
adverse impact 不利影响,负面影响 78fFAN`
adverse opinion 反对意见 VHihC]ks,
advisory group 咨询组,顾问组 2=/,9ka~
agency fee 代理费,代理费用 lOuO~`,J
aggregate 总计,合计为…… `8sC>)lrwu
alternation of document and record 变造文件和记录 waI:w,
alternative audit procedures 替代审计程序,备选审计程序 $"[5
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amend 修改,修订 r?j2%M\
amortisation 摊销 nWz7$O
analytical capacity 分析能力 nkAS]sC
analytical procedures 分析性程序 E6Uiw]3
annual financial statements 年度会计报表,年度财务报表 m#.N
appendix 附录,附表 ;*}tbh3;.
applicable 适用的 g#/"3P
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applicable laws and regulations 适用的法规 p.|NZXk%%a
application systems 应用系统 bs9X4n5
apply consistently 一贯地执行,一贯地实施 6(0ME$
appropriate 适当的,合适的; yT<