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 R'rTE
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审计词汇英汉对照 5\okU"{d7
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ability to continue as a going concern 持续经营能力 ,Z^Ca15z
acceptability 可接受性,可接受程度 O`cdQu
acceptable level of detection risk 检查风险的可接受水平 =v.{JV#
acceptance of engagement 接受委托 >xT^RYS
accepting the engagement for the first time 首次接受委托 8EOh0
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access to asset 对资产的接触 }K2
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according to 根据,依据,依照 1Fv8T'
account balance 账户余额 {S G*
account for 对……进行会计处理,核算;解释 G3G/xC"
accounting 会计,会计学 <>%,}j
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accounting advisory serve 会计咨询服务 vkJ)FEar
accounting firm 会计师事务所 M|d={o9Hp
accounting information 会计信息,会计资料 ! 0^;;'
accounting period 会计期间 _}D%iJg#
accounting policies 会计政策 =4eUAeH {w
accounting professional bodies 会计职业组织,会计职业团体 Re>AsnA[
accounting records 会计记录 AIb>pL{
accounting responsibility 会计责任 jAXR`D
accounting service 会计服务 5UE409Gn'
accounting standards 会计准则 hR-K@fS%l'
Accounting Standards for Business Enterprises 企业会计准则 @<2d8ed
accounting system 会计系统 qpI]R
accounting treatment 会计处理 N#4N?BBP"
accuracy 准确性,精确性 GD!-
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additional audit procedures 追加审计程序 Ejv%,q/T(
addressee 收件人,收信人 ^K+:C;Q|
Administration of State-owned Assets (the~) 国有资产管理局 y,Jh@n';|
administrative laws and regulations 行政法规 -OrR $w|
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adverse impact 不利影响,负面影响 r088aUO
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adverse opinion 反对意见 'TL2%T/)t
advisory group 咨询组,顾问组 (?vK_{
agency fee 代理费,代理费用 -ey)J
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aggregate 总计,合计为…… um7o !yg,
alternation of document and record 变造文件和记录 uMvb-8
alternative audit procedures 替代审计程序,备选审计程序 } ~| k
amend 修改,修订 3V?817&6z
amortisation 摊销 Y6A;AmM8
analytical capacity 分析能力 `z9J`r=I
analytical procedures 分析性程序 9t?L\
annual financial statements 年度会计报表,年度财务报表 Pe}PH
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appendix 附录,附表 Di> rO038
applicable 适用的 m[spn@SF
applicable laws and regulations 适用的法规 }k7_'p&yk
application systems 应用系统 Hy]
apply consistently 一贯地执行,一贯地实施 W m
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appropriate 适当的,合适的; S/.^7R7{f
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appropriate authorization 适当的授权 R(G\wqHUT3
appropriateness of audit evidence 审计证据的适当性 eCWPhB6l
approval 批准,核准 ~EEs}i
assertion (会计报表上的)认定;确认 'Dath>Y=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a[sKE?
asset 资产,财产 ]!Ou
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asset restructuring 资产重组 ,(N[*)G
assignment of duties 职责的划分 T/l1qcf`wT
assistant 助理,助理人员 8O7Yv<
associated company 联属公司,联营公司 y(5:}x&E
association 联合,结合;协会,社团 l1A5Y5x9=
assumption 假设,假定
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at a given date 在某一特定时日 L&kr