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 Q:|E
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审计词汇英汉对照 \MPy"uC
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ability to continue as a going concern 持续经营能力 O-Y E6u
acceptability 可接受性,可接受程度 ^PszZ10T
acceptable level of detection risk 检查风险的可接受水平 !4
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acceptance of engagement 接受委托 b,`N;*
accepting the engagement for the first time 首次接受委托 LYv2ll`XP
access to asset 对资产的接触 Ce em
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according to 根据,依据,依照
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account balance 账户余额 r]{:{Z
account for 对……进行会计处理,核算;解释 sS|5x
accounting 会计,会计学 wEyh;ID3#
accounting advisory serve 会计咨询服务 $dVjxo
accounting firm 会计师事务所 !).dc.P
accounting information 会计信息,会计资料 @ZZ Lh=
accounting period 会计期间 I115Rp0
accounting policies 会计政策 :PJjy6,1
accounting professional bodies 会计职业组织,会计职业团体 @m4d 4K@
accounting records 会计记录 7="V7
accounting responsibility 会计责任 $:/1U$
accounting service 会计服务 MI 3_<[
accounting standards 会计准则 oizoKwp%
Accounting Standards for Business Enterprises 企业会计准则 c$TBHK;c
accounting system 会计系统 i=rW{0c%
accounting treatment 会计处理 bcg)K`'N
accuracy 准确性,精确性 Hr'#0fW
additional audit procedures 追加审计程序 x8t1g,QA
addressee 收件人,收信人 `!BUd
Administration of State-owned Assets (the~) 国有资产管理局 (;0]V+-
administrative laws and regulations 行政法规 qm_\#r
adverse impact 不利影响,负面影响 es{
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adverse opinion 反对意见 F{S.f1Bsp
advisory group 咨询组,顾问组 "wc $'7M
agency fee 代理费,代理费用 H.e@w3+h
aggregate 总计,合计为…… [iz
alternation of document and record 变造文件和记录 Oi RqqD
alternative audit procedures 替代审计程序,备选审计程序 '=5N?)
amend 修改,修订 6gn|WO=Wf
amortisation 摊销 a&JAF?k
analytical capacity 分析能力 )yJjJ:re
analytical procedures 分析性程序 gxiJ`.D=
annual financial statements 年度会计报表,年度财务报表 HukHZ;5
appendix 附录,附表 f/xBR"'
applicable 适用的 $J+$8pA
applicable laws and regulations 适用的法规 WO^h\#^n
application systems 应用系统 pc #^{-
apply consistently 一贯地执行,一贯地实施 d)@
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appropriate 适当的,合适的; -HOCxR
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appropriate authorization 适当的授权 fw5AZvE6$
appropriateness of audit evidence 审计证据的适当性 DN+iS
approval 批准,核准 +KZc"0?
assertion (会计报表上的)认定;确认 F+X3CB
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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 -kkXyO8js
asset 资产,财产 [Z 1Eje X
asset restructuring 资产重组 Gl+}]Vn[n
assignment of duties 职责的划分 W'[!4RQL
assistant 助理,助理人员 '7$v@Tvnre
associated company 联属公司,联营公司 '(P
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association 联合,结合;协会,社团 ~96"^%D
assumption 假设,假定 Z`[j;=[
at a given date 在某一特定时日 _=rXaTp
attestation 鉴证,公证 db`<E
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attestation service 鉴证服务 L^22,B
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audit adjustment 审计调整 oR~+s
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