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 @bU(z$eB
]X/1u"
审计词汇英汉对照 C^I
h"S
}
_Yk.@J5
A gK7j~.bb"
@q2If{Tk
Z
o
ability to continue as a going concern 持续经营能力 aY7kl
acceptability 可接受性,可接受程度 j4RM'_*G
acceptable level of detection risk 检查风险的可接受水平 }<`Mn34@
acceptance of engagement 接受委托 d4<Ic#
accepting the engagement for the first time 首次接受委托 !m(5N4:vV
access to asset 对资产的接触 o
mstJ9
according to 根据,依据,依照 99 /fI
account balance 账户余额 @*jd.a`
account for 对……进行会计处理,核算;解释 6?OH"!b2-}
accounting 会计,会计学 wQiRj
.
accounting advisory serve 会计咨询服务 b$)b/=2
accounting firm 会计师事务所 C'3/B)u}l
accounting information 会计信息,会计资料 2^N
4(
accounting period 会计期间 +V*FFv
accounting policies 会计政策 tn};[r
accounting professional bodies 会计职业组织,会计职业团体 4h wUH
accounting records 会计记录 6'd=% V
accounting responsibility 会计责任 -ZqN~5>j)
accounting service 会计服务 Pda(O;aNU
accounting standards 会计准则 "QA <5P
Accounting Standards for Business Enterprises 企业会计准则 p|VoIQ
Y
accounting system 会计系统 h7mJXS)t|
accounting treatment 会计处理 f.rc~UI?
accuracy 准确性,精确性 $FUWB6M
additional audit procedures 追加审计程序 TIlBT{A<
addressee 收件人,收信人 2)(P;[m^o
Administration of State-owned Assets (the~) 国有资产管理局 vG9A'R'P
administrative laws and regulations 行政法规 <EKDP>,~
adverse impact 不利影响,负面影响 #7K&x.w$
adverse opinion 反对意见 .lm^ +1}r
advisory group 咨询组,顾问组 @4dB$QF`&
agency fee 代理费,代理费用 _
h\wH;
aggregate 总计,合计为…… 9Cbf[\J!bq
alternation of document and record 变造文件和记录 RGy4p)z*+
alternative audit procedures 替代审计程序,备选审计程序 l%@>)%LA
amend 修改,修订 gHc0n0ZV
amortisation 摊销 WF#eqU*&
analytical capacity 分析能力 8;>vgD
analytical procedures 分析性程序 xe5|pBT
annual financial statements 年度会计报表,年度财务报表 :{NvBxc[
appendix 附录,附表 wlr/zquAE9
applicable 适用的 \9*wo9cV
applicable laws and regulations 适用的法规 A\J|eSG'$
application systems 应用系统 !l1UpJp
apply consistently 一贯地执行,一贯地实施 bf]W_I]B
appropriate 适当的,合适的; @mM'V5_#
征用,挪用 gE8p**LT+
appropriate authorization 适当的授权 ><9E^ k0.
appropriateness of audit evidence 审计证据的适当性 3]Rb2$p[=
approval 批准,核准 '
ms&ty*T
assertion (会计报表上的)认定;确认 R /J@XP
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a!YpSFr
asset 资产,财产 b#cXn4<