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 Qg> 0G%cXU
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审计词汇英汉对照 Rn;VP:H M
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ability to continue as a going concern 持续经营能力 N33AcV!*8
acceptability 可接受性,可接受程度 hb<k]-'!
acceptable level of detection risk 检查风险的可接受水平 6e/7'TYwT
acceptance of engagement 接受委托 Gql`>~
accepting the engagement for the first time 首次接受委托 2/EK`S
access to asset 对资产的接触 4
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according to 根据,依据,依照 9fMSAB+c%
account balance 账户余额 {NV
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account for 对……进行会计处理,核算;解释 /sV?JV[t
accounting 会计,会计学 U3N(cFXn
accounting advisory serve 会计咨询服务 9M]^l,
accounting firm 会计师事务所 (Z
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accounting information 会计信息,会计资料 6J"(xT
accounting period 会计期间 u>m'FECXj
accounting policies 会计政策 W\NG>t
accounting professional bodies 会计职业组织,会计职业团体 Wz5=(<{S
accounting records 会计记录 ,S0UY):( A
accounting responsibility 会计责任 ?DRR+n _
accounting service 会计服务 W6M jQ%f
accounting standards 会计准则 1I
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Accounting Standards for Business Enterprises 企业会计准则 {!y
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accounting system 会计系统 m\ ?\6Wk
accounting treatment 会计处理 jJc07r']
accuracy 准确性,精确性 k{1b20
additional audit procedures 追加审计程序 R|-j]Ne
addressee 收件人,收信人 N2% :h;tf
Administration of State-owned Assets (the~) 国有资产管理局 jNIUsM8e
administrative laws and regulations 行政法规 T
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adverse impact 不利影响,负面影响 @C07k^j=U
adverse opinion 反对意见 j)BQMtt&U
advisory group 咨询组,顾问组 q}e]*]dJZ
agency fee 代理费,代理费用 Y6a$gXRT
aggregate 总计,合计为…… Op90
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alternation of document and record 变造文件和记录 P|8e%P
alternative audit procedures 替代审计程序,备选审计程序 -aT=f9u
amend 修改,修订 ho_4f
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amortisation 摊销 =nw0# '
analytical capacity 分析能力 NU(^6
analytical procedures 分析性程序 ,uO?;!t
annual financial statements 年度会计报表,年度财务报表 )6g&v'dq
appendix 附录,附表 L*v93;|s
applicable 适用的 VD9J}bgJ
applicable laws and regulations 适用的法规 #]igB9Cf)w
application systems 应用系统 (c<