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 JCU3\39}
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审计词汇英汉对照 [?K\
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ability to continue as a going concern 持续经营能力 &j~|3
acceptability 可接受性,可接受程度 "3>*i!i
acceptable level of detection risk 检查风险的可接受水平 0qV*d
acceptance of engagement 接受委托 o-e,
accepting the engagement for the first time 首次接受委托 /B#lju!
access to asset 对资产的接触 O|7
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according to 根据,依据,依照 g cK"
account balance 账户余额 ?U9d3] W
account for 对……进行会计处理,核算;解释 +68K[s,FD
accounting 会计,会计学 Cx3m\
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accounting advisory serve 会计咨询服务 -GkK[KC
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accounting firm 会计师事务所 d ;7pri)B
accounting information 会计信息,会计资料
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accounting period 会计期间 >a`zkl
accounting policies 会计政策 6L`
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accounting professional bodies 会计职业组织,会计职业团体 GO
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accounting records 会计记录 >7Sl(
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accounting responsibility 会计责任 H*
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accounting service 会计服务 <[B[
accounting standards 会计准则 w)y9!li
Accounting Standards for Business Enterprises 企业会计准则 mEc;-b
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accounting system 会计系统 m-KK
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accounting treatment 会计处理 rj f=qh5s
accuracy 准确性,精确性 V1fvQ=9
additional audit procedures 追加审计程序 ]ieA?:0Hi
addressee 收件人,收信人 'LLQ[JJ=O
Administration of State-owned Assets (the~) 国有资产管理局 Sph"w08
administrative laws and regulations 行政法规 u$@I/q,ou
adverse impact 不利影响,负面影响 W<hdb!bE
adverse opinion 反对意见 en#g<on
advisory group 咨询组,顾问组 P)j9\ muc
agency fee 代理费,代理费用 SUi1*S
aggregate 总计,合计为…… JE:n`l/p
alternation of document and record 变造文件和记录 !}Ou|r4_
alternative audit procedures 替代审计程序,备选审计程序 :AcNb
amend 修改,修订 F@(}=w^(A
amortisation 摊销 @
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analytical capacity 分析能力 ]Q_G
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analytical procedures 分析性程序 [W|7r
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annual financial statements 年度会计报表,年度财务报表 EKS<s82hF&
appendix 附录,附表 _(kwD^x6O{
applicable 适用的 {Ljl4Sp&
applicable laws and regulations 适用的法规 l|tp0[
application systems 应用系统 ~aR='\<