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 ><^A4s
ioh_5
5e
审计词汇英汉对照 [Zgy,j\\
}2JSa8
A h:j-Xd$H+
.B>|>W O
8Ck:c45v
ability to continue as a going concern 持续经营能力 8fZ\})t
acceptability 可接受性,可接受程度 Ml0d^l}'
acceptable level of detection risk 检查风险的可接受水平 EMJio\
acceptance of engagement 接受委托 Mt-y{*6!k
accepting the engagement for the first time 首次接受委托 &/Tx@j^.C
access to asset 对资产的接触 Q/0;r{@Tq}
according to 根据,依据,依照 A}[Lk#|n
account balance 账户余额 Fda<cS]
account for 对……进行会计处理,核算;解释 M.H4ud
accounting 会计,会计学 -+?0|>Nh
accounting advisory serve 会计咨询服务 42Ql^ka
accounting firm 会计师事务所 S.M< (
accounting information 会计信息,会计资料 M!mTNIj8~
accounting period 会计期间 A\k-OP]
accounting policies 会计政策 $"x(:
accounting professional bodies 会计职业组织,会计职业团体 >8jDW "Ua
accounting records 会计记录 ~hP[[?
accounting responsibility 会计责任 *)u_m h
accounting service 会计服务 hq\KSFP
accounting standards 会计准则 'Y>!xm
Accounting Standards for Business Enterprises 企业会计准则 .hZ =8y9
accounting system 会计系统 a?Q~C<k
accounting treatment 会计处理 tHhY1[A8m
accuracy 准确性,精确性 Z&J417buk
additional audit procedures 追加审计程序 &[JI L=m5
addressee 收件人,收信人 ?MO'WB9+JR
Administration of State-owned Assets (the~) 国有资产管理局 I>G)wRpfR'
administrative laws and regulations 行政法规 xI_WkoI
adverse impact 不利影响,负面影响 c
CWOGd
adverse opinion 反对意见
s9O] tk
advisory group 咨询组,顾问组 ]:]2f9y
agency fee 代理费,代理费用
Z p]Bs
aggregate 总计,合计为…… vad
" N
alternation of document and record 变造文件和记录 r_
r+&4n
alternative audit procedures 替代审计程序,备选审计程序 u%v^(9z
amend 修改,修订 uyAhN
amortisation 摊销 qY#*zx
analytical capacity 分析能力 ^<sX^V+{
analytical procedures 分析性程序 nE::9Yh8z
annual financial statements 年度会计报表,年度财务报表 h-!(O^M
appendix 附录,附表 D {>,2hC
applicable 适用的 ^k u~m5v
applicable laws and regulations 适用的法规 0fNWI
application systems 应用系统 "P0o)g+{
apply consistently 一贯地执行,一贯地实施 G|Q}.v
appropriate 适当的,合适的; `qs'={YtU
征用,挪用 :UFf6T?
appropriate authorization 适当的授权 PS \QbA
appropriateness of audit evidence 审计证据的适当性 7+=j]+O
approval 批准,核准 T /[)U
assertion (会计报表上的)认定;确认 {jlm]<