audit1trail [会] 审计线索
Alistoftransactionsintheordertheyoccurred.
是指企业财务报表中注明一项分录的出处,说明其依据的书面记录或凭证。
auditor2sopinion [特] 审计师建议书
Asectionofanannualreportcontainingtheauditor'sopinionabouttheveracity3ofthefinancialstatements
是指审计师检查买卖和财务报表状况后的报告,它与财务报表一块包括在企业的年度报告中。
auditor'sreport [会] 审计师报告
WrittencommunicationissuedbyanindependentCertified4PublicAccountantdescribingthecharacterofhisorherworkandthedegreeofresponsibilitytaken.Anauditors5'reportincludesastatementthattheauditwasconductedinaccordancewithGenerallyAcceptedAuditing6Standards,whichrequirethattheauditorplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,aswellasastatementthattheauditorbelievestheauditprovidesareasonablebasisforhisorheropinion.
是公司年报的一部分,旨在确证公司财务报告符适合当的通用会计原则
augmented7estate [房] 增添继承产业
Theassetsofadeceasedpersonagainstwhichasurvivingspouse8mayclaimaninterest.Canincludepropertywhichthedeceasedpersondisposedofwhilestilllivingifthedisposalwasintheformofagiftorwasnotforvalue.
一个存活的配偶对一个已经过世人的财产可能提出权益需要的产业。可以包含已经过世生活前作为礼物分配的物产。
authentication9 n. [银] 验证,鉴别
Verificationthatalegaldocumentisgenuineorvalid10,suchasthroughasealfromanauthorized11publicofficial.
法定文件真实性或有效性的确认,比如通过授权公共机构的印章验证