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 9cMMkOM J
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审计词汇英汉对照 #YLI"/Kn
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ability to continue as a going concern 持续经营能力 pz/vvH5
acceptability 可接受性,可接受程度 JRw)~Tg @
acceptable level of detection risk 检查风险的可接受水平 =5h,ZB2A
acceptance of engagement 接受委托 4rNuAK`2
accepting the engagement for the first time 首次接受委托 SS-7y:6y>
access to asset 对资产的接触 ATI2
according to 根据,依据,依照 SJ:Wr{ Or3
account balance 账户余额 6^nxw>-
account for 对……进行会计处理,核算;解释 /6p7k
accounting 会计,会计学 diF2:80o
accounting advisory serve 会计咨询服务 ybgw#jv=
accounting firm 会计师事务所 $60]RCu
accounting information 会计信息,会计资料 ~"vRH
accounting period 会计期间 TK%MVL TK
accounting policies 会计政策 P/dT;YhL
accounting professional bodies 会计职业组织,会计职业团体 q.p.y0
accounting records 会计记录 \J{%xW>
accounting responsibility 会计责任 Eb\SK"8
accounting service 会计服务 /I q6'oo
accounting standards 会计准则 IQ9Rvnna
Accounting Standards for Business Enterprises 企业会计准则 G~Fjla\?Q
accounting system 会计系统 %>:d5"&Lbs
accounting treatment 会计处理 $C6O<A
accuracy 准确性,精确性 {+|Em (M
additional audit procedures 追加审计程序 u[coWaPsZ
addressee 收件人,收信人 {>>Gc2UT
Administration of State-owned Assets (the~) 国有资产管理局 c(!{_+q"
administrative laws and regulations 行政法规 mRY~)<!4&
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 k+Ay^i}s.
advisory group 咨询组,顾问组 >)iCKx
agency fee 代理费,代理费用 ,"4
aggregate 总计,合计为…… UmA'aq
alternation of document and record 变造文件和记录 8'Bik
alternative audit procedures 替代审计程序,备选审计程序 1V 2"sE
amend 修改,修订 \-)augq([
amortisation 摊销 sVT\e*4m}
analytical capacity 分析能力 gA:N>w&<X
analytical procedures 分析性程序 {@`Z`h"N
annual financial statements 年度会计报表,年度财务报表 P 4jg]g
appendix 附录,附表 /'>#1J|TlK
applicable 适用的 LXcH<)
applicable laws and regulations 适用的法规 E.OL_ \
application systems 应用系统 8{
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apply consistently 一贯地执行,一贯地实施 o_ SR
appropriate 适当的,合适的; /s^O M`5
征用,挪用 ,;-55|o\V
appropriate authorization 适当的授权 -<WQ>mrB&
appropriateness of audit evidence 审计证据的适当性 POc-`]6<F
approval 批准,核准 ?hwT{h
assertion (会计报表上的)认定;确认 Qxh 1I?h
assessed level of control risk 对控制风险的评估,控制风险的评估水平 *ZA.O
asset 资产,财产 IH0qx_;P&
asset restructuring 资产重组 :g=z}7!s
assignment of duties 职责的划分 N6_<[`
assistant 助理,助理人员 xk8P4`;d$
associated company 联属公司,联营公司 l*C(FPw4
association 联合,结合;协会,社团 <