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 `}FZ;q3DP
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审计词汇英汉对照 ,s:viXk
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ability to continue as a going concern 持续经营能力 58eO|c(
acceptability 可接受性,可接受程度 \6aisK
acceptable level of detection risk 检查风险的可接受水平 _?eT[!oO8
acceptance of engagement 接受委托 T`]P5Bk8r
accepting the engagement for the first time 首次接受委托 1S y
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access to asset 对资产的接触 XPnHi@x
according to 根据,依据,依照 A!}Ps"Z
account balance 账户余额 g8"H{u
account for 对……进行会计处理,核算;解释 [N<rPHT
accounting 会计,会计学 ,rNud]NM8
accounting advisory serve 会计咨询服务 2R;#XmKS
accounting firm 会计师事务所 3~Ap1_9
accounting information 会计信息,会计资料 b&AeIU}&
accounting period 会计期间 ~)6EH`-
accounting policies 会计政策 k-)Ls~#+
accounting professional bodies 会计职业组织,会计职业团体 {A)9ePgv!
accounting records 会计记录 SDs#w
accounting responsibility 会计责任 Q-1Xgw!
accounting service 会计服务 >Pvz5Hf/wW
accounting standards 会计准则 2zuQeFsK
Accounting Standards for Business Enterprises 企业会计准则 0ZZ Wj%
accounting system 会计系统 SzfMQ@~
accounting treatment 会计处理 d"Zyc(Jk
accuracy 准确性,精确性 P.mlk>r
additional audit procedures 追加审计程序 t
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addressee 收件人,收信人 "^Y zHq6
Administration of State-owned Assets (the~) 国有资产管理局 Q8.LlE999
administrative laws and regulations 行政法规 H?V
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adverse impact 不利影响,负面影响 iO2jT+i
adverse opinion 反对意见 Gi*_
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advisory group 咨询组,顾问组 \p]B8hL
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agency fee 代理费,代理费用 Py?Q::
aggregate 总计,合计为…… 7<Y aw,G
alternation of document and record 变造文件和记录 /!`xqG#
alternative audit procedures 替代审计程序,备选审计程序 U"~W3vwJ
amend 修改,修订 )CgH|z:=b
amortisation 摊销 wxT(ktE
analytical capacity 分析能力 ^MG"n7)X
analytical procedures 分析性程序 6qWWfm/6
annual financial statements 年度会计报表,年度财务报表 wyXQP+9G
appendix 附录,附表 8# x7q>?
applicable 适用的 {i}E)Np
applicable laws and regulations 适用的法规
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application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 q1m{G1W
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appropriate 适当的,合适的; S,Tc\}
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appropriate authorization 适当的授权 $+$l?2
appropriateness of audit evidence 审计证据的适当性 ,J:Ro N_:
approval 批准,核准 q;7DH4;t
assertion (会计报表上的)认定;确认 c%1{l]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 2.MY8}&WBu
asset 资产,财产 i6g=fx6j*
asset restructuring 资产重组 hVui.]
assignment of duties 职责的划分 w
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assistant 助理,助理人员 bR8`Y(=F9b
associated company 联属公司,联营公司 BfD&