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 iNi1+sm
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审计词汇英汉对照 Rvf{u8W
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ability to continue as a going concern 持续经营能力 [bo"!Qk%
acceptability 可接受性,可接受程度 3j$,L(
acceptable level of detection risk 检查风险的可接受水平 2<n18-|OQ
acceptance of engagement 接受委托 )$f?v22
accepting the engagement for the first time 首次接受委托 O,^s)>c
access to asset 对资产的接触 Oz_CEMcy
according to 根据,依据,依照 '
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account balance 账户余额 ZW"f*vwQo
account for 对……进行会计处理,核算;解释 0^J%&1a Ic
accounting 会计,会计学 O\;Lb[`lb
accounting advisory serve 会计咨询服务 [X@{xF^vBQ
accounting firm 会计师事务所 4mp)v*z
accounting information 会计信息,会计资料 HES$. a
accounting period 会计期间 mP15PZ
accounting policies 会计政策 # Dgkl
accounting professional bodies 会计职业组织,会计职业团体 cC$YD]XdIA
accounting records 会计记录 !E00I0W
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accounting responsibility 会计责任 .^F&6'h1H
accounting service 会计服务 IN1n^f$:
accounting standards 会计准则 ]x8Y]wAU&{
Accounting Standards for Business Enterprises 企业会计准则 B$s6|~
accounting system 会计系统 BIx*(
accounting treatment 会计处理 pcscNUp
accuracy 准确性,精确性 d@*dbECG
additional audit procedures 追加审计程序 LR#.xFQ+
addressee 收件人,收信人 :&z!o"
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Administration of State-owned Assets (the~) 国有资产管理局 !}U3{L-
administrative laws and regulations 行政法规 mqJD+ K
adverse impact 不利影响,负面影响 q2*)e/}H
adverse opinion 反对意见 3kGg;z6
advisory group 咨询组,顾问组 / M]P&Zb |
agency fee 代理费,代理费用 lc
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aggregate 总计,合计为…… ~v/`
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alternation of document and record 变造文件和记录 ]CS
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alternative audit procedures 替代审计程序,备选审计程序 f]Aa$\@b
amend 修改,修订 IhSXU<]
amortisation 摊销 5B8/"G
analytical capacity 分析能力 G&wYV[Ln
analytical procedures 分析性程序 K]>4*)
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annual financial statements 年度会计报表,年度财务报表 9,Dw;|A]
appendix 附录,附表 e>!]_B1ad
applicable 适用的 |yOIC,5[JW
applicable laws and regulations 适用的法规 fIx|0,D&7L
application systems 应用系统 9_&]7ABV
apply consistently 一贯地执行,一贯地实施 GP^^
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appropriate 适当的,合适的; q(s0dkrj
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appropriate authorization 适当的授权 v/]xdP^Z
appropriateness of audit evidence 审计证据的适当性 #|:q"l9
approval 批准,核准 F!C<^q~!
assertion (会计报表上的)认定;确认 u5U^}<}y}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9
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asset 资产,财产 d*([!!i
asset restructuring 资产重组 X&49C:jN
assignment of duties 职责的划分 xQ?$H?5B<
assistant 助理,助理人员 k-s|gC4
associated company 联属公司,联营公司 :N<o<