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 /o19/Pvwm
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审计词汇英汉对照 XdDy0e4{%<
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ability to continue as a going concern 持续经营能力 }"'^.FG^_
acceptability 可接受性,可接受程度 N}*|*!6hI
acceptable level of detection risk 检查风险的可接受水平 27t23@{YL
acceptance of engagement 接受委托 Rj|8lK;,
accepting the engagement for the first time 首次接受委托 U&D"fM8
access to asset 对资产的接触 J=
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according to 根据,依据,依照 i7fQj,
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account balance 账户余额 U[a;eOLx
account for 对……进行会计处理,核算;解释 .cQ<F4)!tu
accounting 会计,会计学 9W{=6D86e
accounting advisory serve 会计咨询服务 x"Hi!h)v
accounting firm 会计师事务所 mGXjSWsd
accounting information 会计信息,会计资料 ,4-) e
accounting period 会计期间 Qn77ZpL:LJ
accounting policies 会计政策 eoS8e$}
accounting professional bodies 会计职业组织,会计职业团体 5Z 7 <X2
accounting records 会计记录 lglC1W-q
accounting responsibility 会计责任 8/;q~:v
accounting service 会计服务 L//Z\xr|
accounting standards 会计准则 7J]tc1-re
Accounting Standards for Business Enterprises 企业会计准则 TvE M{
accounting system 会计系统 McgTTM;E
accounting treatment 会计处理 t&SC>8M<
accuracy 准确性,精确性 pr8eRV!x
additional audit procedures 追加审计程序 ?Mg&e/^
addressee 收件人,收信人 >5&
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Administration of State-owned Assets (the~) 国有资产管理局 8"4&IX
administrative laws and regulations 行政法规 `4RraJj>0~
adverse impact 不利影响,负面影响 gsn3]^X
adverse opinion 反对意见 $/aZ/O)F
advisory group 咨询组,顾问组 Y{TzN%|
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agency fee 代理费,代理费用 ThX%Uzd"[;
aggregate 总计,合计为…… 4+od N.
alternation of document and record 变造文件和记录 coHzbD~#H
alternative audit procedures 替代审计程序,备选审计程序 0sv#* &0=
amend 修改,修订 c|lo%[]R!
amortisation 摊销 ngprTMO$&
analytical capacity 分析能力 Ji_3*(
analytical procedures 分析性程序 fQ5VRpWGn
annual financial statements 年度会计报表,年度财务报表 O+Fu zCWj
appendix 附录,附表 {$,e@nn
applicable 适用的 Wc4F'}s
applicable laws and regulations 适用的法规 1MH[-=[Q
application systems 应用系统 ,YYyFMC7S
apply consistently 一贯地执行,一贯地实施 m]8rljo
appropriate 适当的,合适的; 'ao<gTUbu
征用,挪用 ^[noGjy
appropriate authorization 适当的授权 M-3kF"
appropriateness of audit evidence 审计证据的适当性 IcMfZ{H1
approval 批准,核准 .eAN`-t;
assertion (会计报表上的)认定;确认 %O`e!p
assessed level of control risk 对控制风险的评估,控制风险的评估水平 31\l0Jg
asset 资产,财产 Z~o6%_xe
asset restructuring 资产重组 3%Z:B8:<