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 in|7ucSlg
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审计词汇英汉对照 \7?MUa.4
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ability to continue as a going concern 持续经营能力 u+T, n
acceptability 可接受性,可接受程度 ]d;/6R+Vs
acceptable level of detection risk 检查风险的可接受水平 ,oVBgCf
acceptance of engagement 接受委托 m l
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accepting the engagement for the first time 首次接受委托 ])";Z
access to asset 对资产的接触 RJm8K,3#
according to 根据,依据,依照
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account balance 账户余额 !
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account for 对……进行会计处理,核算;解释 {Ao^3vB
accounting 会计,会计学 u>Kvub
accounting advisory serve 会计咨询服务 p%qL0
accounting firm 会计师事务所 !ZcALtq
accounting information 会计信息,会计资料 m!>'}z
accounting period 会计期间 -5*;J&.
accounting policies 会计政策 ]=$ay0HC
accounting professional bodies 会计职业组织,会计职业团体 -]MP,P%
accounting records 会计记录 |?b"my$g$
accounting responsibility 会计责任 ~_\2\6%1^n
accounting service 会计服务 oU6g5
accounting standards 会计准则 s,q!(\{Pv
Accounting Standards for Business Enterprises 企业会计准则 q\=[v
accounting system 会计系统 #SUq.A
accounting treatment 会计处理 ^]K)V
accuracy 准确性,精确性 ~x\Q\Cxp
additional audit procedures 追加审计程序 Q&\ksM
addressee 收件人,收信人 `I<|*vW
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Administration of State-owned Assets (the~) 国有资产管理局 nUu|}11 (
administrative laws and regulations 行政法规 ^^(ZK 6 d
adverse impact 不利影响,负面影响 O/"&?)[v
adverse opinion 反对意见 Hs!CJ(0"y
advisory group 咨询组,顾问组 $f\-.7OD
agency fee 代理费,代理费用 mTbPzZ4
aggregate 总计,合计为…… cHd39H9
alternation of document and record 变造文件和记录 FCAu%lvZT
alternative audit procedures 替代审计程序,备选审计程序 PQ|x?98
amend 修改,修订 he6)
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amortisation 摊销 {u][q
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analytical capacity 分析能力 q/zdd3a
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 ~hX'FV
appendix 附录,附表 9e6{(
applicable 适用的 M57(,#g
applicable laws and regulations 适用的法规 5qko`r@#
application systems 应用系统 $5[RR
apply consistently 一贯地执行,一贯地实施 B75SLK:h=
appropriate 适当的,合适的; t,YAk
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appropriate authorization 适当的授权 (]dZ+"O{
appropriateness of audit evidence 审计证据的适当性 sP8B?Tn1W
approval 批准,核准 7 {<lH%Tn
assertion (会计报表上的)认定;确认 |e(x< [s5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 zK;t041e
asset 资产,财产 (q
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asset restructuring 资产重组 )9,"~P2[R
assignment of duties 职责的划分 s os&
assistant 助理,助理人员 .;s4T?j@w
associated company 联属公司,联营公司 S?<Qa;
association 联合,结合;协会,社团 #d(r^U#I
assumption 假设,假定 +r"$?bw'
at a given date 在某一特定时日 6.=b^6MV
attestation 鉴证,公证 mK4A/bsE
attestation service 鉴证服务 wxrT(x|
audit adjustment 审计调整 8tk`1E8!j
audit areas 审计领域 $Q4b~
audit conclusion 审计结论 85]UrwlA4
audit effectiveness 审计效果 ay.IKBXc
audit efficiency 审计效率 zvj\n9H
audit engagement letter 审计业务约定书 ,|/$|$'
audit evidence 审计证据 sP7 (1)\
audit fee 审计费 "f+2_8%s+
audit files 审计档案 {5`?0+
audit findings 审计中发现的事项 WdnP[x9
audit implementation stage 审计实施阶段 egvWPht'_
audit mark 审计标识 4dAhJjhgD
audit materiality 审计重要性 b*i+uV?
audit method 审计方法 <NO~TBHF
audit objective 审计目标,审计目的 ^DOcw@Z6HC
audit of financial statements 会计报表审计,财务报表审计 ?HTwTi5!)
audit opinion 审计意见 ?;Qk!t2U
audit period 被审计期间,被审计年度 %{"STbO #>
audit plan 审计计划 .S;/v--F
audit planning 编制审计计划,制定审计计划,审计计划 RCr:2
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audit planning stage 审计计划阶段 dQb?Zi7g
audit procedure 审计程序 \8ZNXCP
audit programme 审计程序表,具体审计计划 hpu(MX\
audit report 审计报告 &2J|v#$F
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'cv/"26#
audit report with a qualified opinion 有保留意见的审计报告 ?9cy5z[
audit report with an adverse opinion 否定意见的审计报告 P8f-&(
audit report with dual dates 双重日期审计报告 AH+J:8k
audit reporting stage 审计报告阶段 3-5lO#
audit responsibility 审计责任 QkbN2mFv%
audit results 审计结果 kLP^q+$u)!
audit risk 审计风险
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audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 eNX-2S
audit strategies 审计策略 Nx__zC^r
audit summary 审计总结,审计小结 5l#)tX.by
audit team 审计小组 B=7L+6
audit test 审计测试 c-F&4V
audit trail 审计轨迹 \kx9V|A'
audit work 审计工作 @B6[RZ R
audit working paper 审计工作底稿 *0@e_h
audited financial statement 审计会计报表,已审计财务报表 v*pVcBY>
Auditing Guidelines (the~) 审计规范指南 DWG}}vN:&
auditing standards 审计准则 ak zb<aT
audit-oriented working paper (审计)业务类工作底稿 vjb{h'v
authorisation 授权 D? ($R9t
authorisation of transaction 交易的授权 smggr{-
availability 可获得性 l;4F,iI
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balance 余额;差额;平衡 Jx]`!dP3
balance sheet 资产负债表 !TcjB;q'
bank 银行 P<1zXs.H
bank account 银行账户,银行户头 s$;v )w$
bank statement 银行对账单 Tym!7H2
barter transaction 易货交易,以物换物交易 J{Jxb1:c
basis of audit 审计依据 %/7`G-a.B
basis of preparation (会计报表的)编制基础 j,Y=GjfGM
book of account 账目,账簿 c72/e
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borrowing 借款,贷款,借债 g?ft;kR6S
branch 分支,分支机构,分店 Q_Rr5/
brought forward (账户余额等的)承上年,承上期,承上页 =B\?(
budget 预算 <q|19fH-5
building 建筑物;大楼 iiu\_ a=0b
business conditions 业务情况,经营情况 PF~&!~S>W
business licence (企业等的)营业执照 hikun2
business relation 业务关系 ;]gph)2cd
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