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 ~fDMzOd
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审计词汇英汉对照 O&Ws*k
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ability to continue as a going concern 持续经营能力 <r{M(yZ?@
acceptability 可接受性,可接受程度 2KUm(B.I
acceptable level of detection risk 检查风险的可接受水平 *XCid_{(
acceptance of engagement 接受委托 NPL(5@
accepting the engagement for the first time 首次接受委托 SREe,
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access to asset 对资产的接触 `a!:-.:v
according to 根据,依据,依照 yz CQ
account balance 账户余额 "XU
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account for 对……进行会计处理,核算;解释 ygvX}q
accounting 会计,会计学 P a{)@xT
accounting advisory serve 会计咨询服务 oBm^RHTZ
accounting firm 会计师事务所 *,UD&N_)*6
accounting information 会计信息,会计资料 uP:Y[$O
accounting period 会计期间 7I,/uv?
accounting policies 会计政策 "0nT:!BZ
accounting professional bodies 会计职业组织,会计职业团体 i09w(k?
accounting records 会计记录 a
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accounting responsibility 会计责任 nJvDk h#h1
accounting service 会计服务 /-.i=o]b
accounting standards 会计准则 \1AtBc&
Accounting Standards for Business Enterprises 企业会计准则 h|MTE~
accounting system 会计系统 [&Z3+/lR*
accounting treatment 会计处理 WCg*TL}
accuracy 准确性,精确性 Zj*kHjn"
additional audit procedures 追加审计程序 P?y3YxS
addressee 收件人,收信人 4TBK:Vm5
Administration of State-owned Assets (the~) 国有资产管理局 8+L,a_q-
administrative laws and regulations 行政法规 #9{9T"ed
adverse impact 不利影响,负面影响 b&y"[1`
adverse opinion 反对意见 fcuU,A
advisory group 咨询组,顾问组 oPX `/X#
agency fee 代理费,代理费用 [BH^SvE
aggregate 总计,合计为…… >#q2KXh
alternation of document and record 变造文件和记录 \uumNpB*n
alternative audit procedures 替代审计程序,备选审计程序 hU}!:6G%[P
amend 修改,修订 wc3OOyP@0
amortisation 摊销 -7^A_!.
analytical capacity 分析能力 Bc/'LI.%
analytical procedures 分析性程序 5,>Of~YN
annual financial statements 年度会计报表,年度财务报表 =*icCng
appendix 附录,附表 Tr^Egw]
applicable 适用的 fjE
applicable laws and regulations 适用的法规 aXoD{zA
application systems 应用系统 y;!q E~!3
apply consistently 一贯地执行,一贯地实施 ,+u.FQv~
appropriate 适当的,合适的; 62R94
征用,挪用 /-#1ys#F=
appropriate authorization 适当的授权 "funFvY
appropriateness of audit evidence 审计证据的适当性 (6aSDx
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approval 批准,核准 Z$0+jpG_s
assertion (会计报表上的)认定;确认 pT90TcI2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~{#$`o=
asset 资产,财产 ;{n@hM*O
asset restructuring 资产重组 .%.kEJh`
assignment of duties 职责的划分 wH=L+bA>a
assistant 助理,助理人员 ,Zpc vK/S
associated company 联属公司,联营公司 PY4RwN
association 联合,结合;协会,社团 +>em
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assumption 假设,假定 23lLo
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at a given date 在某一特定时日 p)t1]<,Of
attestation 鉴证,公证 LDj'L~H
attestation service 鉴证服务 +h64idM{U
audit adjustment 审计调整 >q'xW=Y
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audit areas 审计领域 re\@v8w~
audit conclusion 审计结论 SWAggW)
audit effectiveness 审计效果 fZ9EE3
audit efficiency 审计效率 z/JoUje
audit engagement letter 审计业务约定书 @}
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audit evidence 审计证据 lZY0A#
audit fee 审计费 3'd(=hJ45$
audit files 审计档案 N=>6PLie
audit findings 审计中发现的事项 6m.ChlO/
audit implementation stage 审计实施阶段 6@7K
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audit mark 审计标识 L[]*vj
audit materiality 审计重要性 W"m\|x
audit method 审计方法 K3jPTAw=#
audit objective 审计目标,审计目的 b7
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audit of financial statements 会计报表审计,财务报表审计 N1lhlw6
audit opinion 审计意见 Dq#/Uw#
audit period 被审计期间,被审计年度 WIytgM
audit plan 审计计划 Mp *S +Plp
audit planning 编制审计计划,制定审计计划,审计计划 =!axQ[)A
audit planning stage 审计计划阶段 S$CO T)7
audit procedure 审计程序 4"OUmh9LHB
audit programme 审计程序表,具体审计计划
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audit report 审计报告 Qz T>h
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _RLx;Tn)L
audit report with a qualified opinion 有保留意见的审计报告 vybQ}dscn
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 &1O!guq%
audit reporting stage 审计报告阶段 C~do*rnM^
audit responsibility 审计责任 \2?p
audit results 审计结果 3)F9:Tzw1
audit risk 审计风险 s6#@S4^=\
audit sampling 审计抽样 h'i8o>7
audit sampling techniques 审计抽样方法,审计抽样技术 g/)$-Z)Nu
audit strategies 审计策略 4?#0fK
audit summary 审计总结,审计小结 c0J=gZiP
audit team 审计小组 Q^^.@FU"x
audit test 审计测试 "
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audit trail 审计轨迹 IrAc&Eh