audit trail [會(huì)] 審計(jì)線(xiàn)索
A list of transactions in the order they occurred.
是指企業(yè)財(cái)務(wù)報(bào)表中注明一項(xiàng)分錄的出處，說(shuō)明其依據(jù)的書(shū)面記錄或憑證。
auditor’s opinion [特] 審計(jì)師意見(jiàn)書(shū)
A section of an annual report containing the auditor's opinion about the veracity of the financial statements
是指審計(jì)師檢查交易和財(cái)務(wù)報(bào)表情況后的報(bào)告，它與財(cái)務(wù)報(bào)表一起包含在公司的年度報(bào)告中。
auditor's report [會(huì)] 審計(jì)師報(bào)告
Written communication issued by an independent Certified Public Accountant (CPA) describing the character of his or her work and the degree of responsibility taken. An auditors' report includes a statement that the audit was conducted in accordance with Generally Accepted Auditing Standards (GAAS), which require that the auditor plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, as well as a statement that the auditor believes the audit provides a reasonable basis for his or her opinion. (See accountants' report.)
是公司年報(bào)的一部分，旨在確證公司財(cái)務(wù)報(bào)告符合適當(dāng)?shù)耐ㄓ脮?huì)計(jì)原則
augmented estate [房] 增添繼承產(chǎn)業(yè)
The assets of a deceased person against which a surviving spouse may claim an interest. Can include property which the deceased person disposed of while still living if the disposal was in the form of a gift or was not for value.
一個(gè)生存的配偶對(duì)一個(gè)已故人的財(cái)產(chǎn)可能提出權(quán)益要求的產(chǎn)業(yè)?？梢园ㄒ压嗜松白鳛槎Y物分配的物產(chǎn)。
authentication n. [銀] 驗(yàn)證，鑒定
Verification that a legal document is genuine or valid, such as through a seal from an authorized public official.
法定文件真實(shí)性或有效性的確認(rèn)，例如通過(guò)授權(quán)公共機(jī)構(gòu)的印章驗(yàn)證。
A list of transactions in the order they occurred.
是指企業(yè)財(cái)務(wù)報(bào)表中注明一項(xiàng)分錄的出處，說(shuō)明其依據(jù)的書(shū)面記錄或憑證。
auditor’s opinion [特] 審計(jì)師意見(jiàn)書(shū)
A section of an annual report containing the auditor's opinion about the veracity of the financial statements
是指審計(jì)師檢查交易和財(cái)務(wù)報(bào)表情況后的報(bào)告，它與財(cái)務(wù)報(bào)表一起包含在公司的年度報(bào)告中。
auditor's report [會(huì)] 審計(jì)師報(bào)告
Written communication issued by an independent Certified Public Accountant (CPA) describing the character of his or her work and the degree of responsibility taken. An auditors' report includes a statement that the audit was conducted in accordance with Generally Accepted Auditing Standards (GAAS), which require that the auditor plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, as well as a statement that the auditor believes the audit provides a reasonable basis for his or her opinion. (See accountants' report.)
是公司年報(bào)的一部分，旨在確證公司財(cái)務(wù)報(bào)告符合適當(dāng)?shù)耐ㄓ脮?huì)計(jì)原則
augmented estate [房] 增添繼承產(chǎn)業(yè)
The assets of a deceased person against which a surviving spouse may claim an interest. Can include property which the deceased person disposed of while still living if the disposal was in the form of a gift or was not for value.
一個(gè)生存的配偶對(duì)一個(gè)已故人的財(cái)產(chǎn)可能提出權(quán)益要求的產(chǎn)業(yè)?？梢园ㄒ压嗜松白鳛槎Y物分配的物產(chǎn)。
authentication n. [銀] 驗(yàn)證，鑒定
Verification that a legal document is genuine or valid, such as through a seal from an authorized public official.
法定文件真實(shí)性或有效性的確認(rèn)，例如通過(guò)授權(quán)公共機(jī)構(gòu)的印章驗(yàn)證。