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 P/c&@_b
q[HTnx
审计词汇英汉对照 S/^"@?z,vE
>H'4{|
A IIg^FZ*]_
O$IEn/%+
fJ/e(t
ability to continue as a going concern 持续经营能力 Q,p}:e
acceptability 可接受性,可接受程度 Q?3Gk%T0[
acceptable level of detection risk 检查风险的可接受水平 |p><'Q%*
acceptance of engagement 接受委托 6b+b/>G0
accepting the engagement for the first time 首次接受委托 >}!mQ pAO
access to asset 对资产的接触 <1FC%f/
according to 根据,依据,依照 y9_K, g
account balance 账户余额 >;L6xt3
account for 对……进行会计处理,核算;解释 Cg&e(
accounting 会计,会计学 RT)d ]u
accounting advisory serve 会计咨询服务 &z>e5_.
accounting firm 会计师事务所 \<y`!"c
accounting information 会计信息,会计资料 pcYG~pZ9
accounting period 会计期间 VCn{mp*h
accounting policies 会计政策 30XR
82P/
accounting professional bodies 会计职业组织,会计职业团体 kBYNf =
accounting records 会计记录 Bm"KOr$}-
accounting responsibility 会计责任 >Y
#t`6,!
accounting service 会计服务 c}y [[EX
accounting standards 会计准则 {.QEc0-
Accounting Standards for Business Enterprises 企业会计准则 T2SP
W@#Z3
accounting system 会计系统 v1%uxthW
accounting treatment 会计处理 R$[#+X!
accuracy 准确性,精确性 D&}3$ 7>
additional audit procedures 追加审计程序 O>^C4c!
addressee 收件人,收信人 sB^<6W!`(
Administration of State-owned Assets (the~) 国有资产管理局 DTaN"{
administrative laws and regulations 行政法规 3jlh}t>$l
adverse impact 不利影响,负面影响 !eEHmRgg4
adverse opinion 反对意见 } w
5l
advisory group 咨询组,顾问组 O+?<h{"
agency fee 代理费,代理费用 b!sRk@LGZ
aggregate 总计,合计为…… 7
Garnd b
alternation of document and record 变造文件和记录 :c
q9f2)
alternative audit procedures 替代审计程序,备选审计程序 MxGu
>r
amend 修改,修订 o'W5|Gy
amortisation 摊销 #$c Rkw
analytical capacity 分析能力 6`v7c!7
analytical procedures 分析性程序 1_\;- !t
annual financial statements 年度会计报表,年度财务报表 bzX\IrJpOZ
appendix 附录,附表 8"dv _`ym
applicable 适用的 MxY/`9>E|+
applicable laws and regulations 适用的法规 JMH8MH*
application systems 应用系统 oo=Qt(#
apply consistently 一贯地执行,一贯地实施 u86"Y^d#
appropriate 适当的,合适的; <Wp
QbQM
征用,挪用 PI`jExL
appropriate authorization 适当的授权 yto,>Utzg
appropriateness of audit evidence 审计证据的适当性 9G+
V;0Q
approval 批准,核准 qIY~dQ|
assertion (会计报表上的)认定;确认 H63,bNS s
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Z\HX~*,6
asset 资产,财产 'bo~%WA]n
asset restructuring 资产重组 T}"6wywM
assignment of duties 职责的划分 L
]w/P|
assistant 助理,助理人员 l2l(_$@3
associated company 联属公司,联营公司 O2BW6Wc
association 联合,结合;协会,社团 4\6N~P86
assumption 假设,假定 <