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 rxI?|}4
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审计词汇英汉对照 S!#7]wtbP
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ability to continue as a going concern 持续经营能力 uCNQ.Nbf C
acceptability 可接受性,可接受程度 hnvn&{|
acceptable level of detection risk 检查风险的可接受水平 G( nT.\
acceptance of engagement 接受委托 x|U]x
accepting the engagement for the first time 首次接受委托 b^y#.V.|k
access to asset 对资产的接触 5ii`!y
according to 根据,依据,依照 bNFX+GA/
account balance 账户余额 d{9rEB?
account for 对……进行会计处理,核算;解释 *Mg=IEu-6[
accounting 会计,会计学 XsQ<yeun
accounting advisory serve 会计咨询服务 X
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accounting firm 会计师事务所 :&2RV_$>=
accounting information 会计信息,会计资料 %ia/i :
accounting period 会计期间 [
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accounting policies 会计政策 H6/@loO!Xy
accounting professional bodies 会计职业组织,会计职业团体 ]0ouJY
accounting records 会计记录 UrH^T;#
accounting responsibility 会计责任 `2J6Dz"W
accounting service 会计服务 Z&s+*&TM
accounting standards 会计准则 t<|=
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Accounting Standards for Business Enterprises 企业会计准则 w/d9S(
accounting system 会计系统 GaSk&'n$Y
accounting treatment 会计处理 |I^\|5
accuracy 准确性,精确性 dB<BEe\$g.
additional audit procedures 追加审计程序 yIXM}i:
addressee 收件人,收信人 m3F.-KPO
Administration of State-owned Assets (the~) 国有资产管理局 Q'*-gg&)
administrative laws and regulations 行政法规 "o<:[c9/
adverse impact 不利影响,负面影响 C(}9
adverse opinion 反对意见 ^^jF*)DT@
advisory group 咨询组,顾问组 ^-~.L: }q
agency fee 代理费,代理费用 7T_g?!sdMh
aggregate 总计,合计为…… .#5<ZAh/?
alternation of document and record 变造文件和记录 ?lR)Hi
alternative audit procedures 替代审计程序,备选审计程序 &I:X[=;g
amend 修改,修订 MO9}Itg
amortisation 摊销 9C|T/+R
analytical capacity 分析能力 #n{wK+lz
analytical procedures 分析性程序 15iCJ p
annual financial statements 年度会计报表,年度财务报表 O
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appendix 附录,附表 E0ud<'3
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applicable 适用的 udp&