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 cG6+'=]3<
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审计词汇英汉对照 JJXf%o0yq
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ability to continue as a going concern 持续经营能力 F{Hy@7
acceptability 可接受性,可接受程度 L^}kwu#
acceptable level of detection risk 检查风险的可接受水平 up6LO7drW/
acceptance of engagement 接受委托 4 @h6|=
accepting the engagement for the first time 首次接受委托 x g@;d
access to asset 对资产的接触 :T2K\@
according to 根据,依据,依照 e2v,#3Q\
account balance 账户余额 k
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account for 对……进行会计处理,核算;解释 h/ic-iH(>
accounting 会计,会计学 N !:&$z-
accounting advisory serve 会计咨询服务 89l}
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accounting firm 会计师事务所 l8Ox]%F
accounting information 会计信息,会计资料 6|9fcIh]B
accounting period 会计期间 z^]nP87
accounting policies 会计政策 IiL?@pIq
accounting professional bodies 会计职业组织,会计职业团体 BScysoeD
accounting records 会计记录 <GC:
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accounting responsibility 会计责任 &E
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accounting service 会计服务 71eD~fNdx
accounting standards 会计准则 `YJ`?
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Accounting Standards for Business Enterprises 企业会计准则 ;J<kG@
accounting system 会计系统 Vs(;al'
accounting treatment 会计处理 XyhdsH5%3!
accuracy 准确性,精确性 qe0@tKim
additional audit procedures 追加审计程序 :98Pe6
addressee 收件人,收信人 F!U+IztZ
Administration of State-owned Assets (the~) 国有资产管理局 ,}[,]-nVx
administrative laws and regulations 行政法规 7be?=c)+"
adverse impact 不利影响,负面影响 /bVI'fT
adverse opinion 反对意见 'del|"h!M
advisory group 咨询组,顾问组 dM)fr
agency fee 代理费,代理费用 xH0Bk<`V:
aggregate 总计,合计为…… 5D'8 l@7
alternation of document and record 变造文件和记录 N$.''D?7D
alternative audit procedures 替代审计程序,备选审计程序 3Vhm$y%Td
amend 修改,修订 2'++G[z
amortisation 摊销 UJQ!~g.y]
analytical capacity 分析能力 tTY (I1
analytical procedures 分析性程序 4aGHks8Z,\
annual financial statements 年度会计报表,年度财务报表 (2S,0MHk
appendix 附录,附表 >_R5Li
applicable 适用的
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applicable laws and regulations 适用的法规 p%n
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application systems 应用系统 3ZC[H'|
apply consistently 一贯地执行,一贯地实施 %Dy
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appropriate 适当的,合适的; E*[X\70
征用,挪用 LJT+tb?K
appropriate authorization 适当的授权 e-Eoe_k
appropriateness of audit evidence 审计证据的适当性 KktQA*G
approval 批准,核准 Pocm.
assertion (会计报表上的)认定;确认 |n0 )s% 8`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (
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asset 资产,财产 Zl]\sJ1"
asset restructuring 资产重组 7Rq;V=2YV
assignment of duties 职责的划分 poeKY[].
assistant 助理,助理人员 V\Rbnvq
associated company 联属公司,联营公司 .0nL;o
association 联合,结合;协会,社团 ]^"*Fdn
assumption 假设,假定 u=A&n6Q[Vo
at a given date 在某一特定时日 \DpXs[1
attestation 鉴证,公证 |0dmdrKD
attestation service 鉴证服务 m>~%.
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audit adjustment 审计调整 F+|zCEc
audit areas 审计领域 Wn<