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 Y{B_OoTun
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审计词汇英汉对照 X%qR6mMfT7
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A $BN+SD!
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ability to continue as a going concern 持续经营能力 W_lNvzag
acceptability 可接受性,可接受程度 Ji:@z%osr
acceptable level of detection risk 检查风险的可接受水平 biuo.OG]
acceptance of engagement 接受委托 Q9
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accepting the engagement for the first time 首次接受委托 VZl0)YLK
access to asset 对资产的接触 f\_Q+!^
according to 根据,依据,依照 U/lra&P
account balance 账户余额 LA3,e (e
account for 对……进行会计处理,核算;解释 0pG(+fN_9
accounting 会计,会计学 &cejy>K
accounting advisory serve 会计咨询服务 M0\[hps~X
accounting firm 会计师事务所 P?-44m#
accounting information 会计信息,会计资料 e 2&i
accounting period 会计期间 /R?uxhV
accounting policies 会计政策 D($UbT-v
accounting professional bodies 会计职业组织,会计职业团体 |/ 7's'
accounting records 会计记录 TuR?r`P%
accounting responsibility 会计责任 ^W*)3;5
accounting service 会计服务 ;Q 6e&Ips/
accounting standards 会计准则 O
Accounting Standards for Business Enterprises 企业会计准则 a];i4lt(c
accounting system 会计系统 6XqO'G
accounting treatment 会计处理 ;\0RXirk
accuracy 准确性,精确性 8hV:bz"
additional audit procedures 追加审计程序 V,,iKr@TG
addressee 收件人,收信人 0{uX2h
Administration of State-owned Assets (the~) 国有资产管理局 }z:=b8}
administrative laws and regulations 行政法规 AE~}^(G`
adverse impact 不利影响,负面影响 7guxkN#
adverse opinion 反对意见 D~);:}}>
advisory group 咨询组,顾问组 N_}Im>;!
agency fee 代理费,代理费用 z<XS"4l?W
aggregate 总计,合计为…… "a
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alternation of document and record 变造文件和记录 D]y.!D{l2
alternative audit procedures 替代审计程序,备选审计程序 s47"JKf"
amend 修改,修订 6n g9 o6
amortisation 摊销 zh#uwT1u
analytical capacity 分析能力 6YbSzx`?k
analytical procedures 分析性程序 X ^)5O>>|t
annual financial statements 年度会计报表,年度财务报表 qN(;l&Q
appendix 附录,附表 jR:Fih-}
applicable 适用的 #{PNdINoU
applicable laws and regulations 适用的法规 YkbLf#2AE|
application systems 应用系统 '!GI:U+g
apply consistently 一贯地执行,一贯地实施 }x-8@9S~z
appropriate 适当的,合适的; HRh".!lxy
征用,挪用 2j|Eh
appropriate authorization 适当的授权 YzVLa,[
appropriateness of audit evidence 审计证据的适当性 nIT=/{oyi
approval 批准,核准 |&.)_+w
assertion (会计报表上的)认定;确认 ~{{:-XkVB
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4G2V{(@QiZ
asset 资产,财产 [sRQd;+
asset restructuring 资产重组 '-qc\6UY
assignment of duties 职责的划分 chbs9y0
assistant 助理,助理人员 pj`-T"Q
associated company 联属公司,联营公司 +g&W