audit trail [會] 審計線索
A list of transactions in the order they occurred.
是指企業(yè)財務(wù)報表中注明一項分錄的出處，說明其依據(jù)的書面記錄或憑證。
auditor’s opinion [特] 審計師意見書
A section of an annual report containing the auditor's opinion about the veracity of the financial statements
是指審計師檢查交易和財務(wù)報表情況后的報告，它與財務(wù)報表一起包含在公司的年度報告中。
auditor's report [會] 審計師報告
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.)
是公司年報的一部分，旨在確證公司財務(wù)報告符合適當(dāng)?shù)耐ㄓ脮嬙瓌t
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.
一個生存的配偶對一個已故人的財產(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.
法定文件真實性或有效性的確認，例如通過授權(quán)公共機構(gòu)的印章驗證。
A list of transactions in the order they occurred.
是指企業(yè)財務(wù)報表中注明一項分錄的出處，說明其依據(jù)的書面記錄或憑證。
auditor’s opinion [特] 審計師意見書
A section of an annual report containing the auditor's opinion about the veracity of the financial statements
是指審計師檢查交易和財務(wù)報表情況后的報告，它與財務(wù)報表一起包含在公司的年度報告中。
auditor's report [會] 審計師報告
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.)
是公司年報的一部分，旨在確證公司財務(wù)報告符合適當(dāng)?shù)耐ㄓ脮嬙瓌t
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.
一個生存的配偶對一個已故人的財產(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.
法定文件真實性或有效性的確認，例如通過授權(quán)公共機構(gòu)的印章驗證。