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 3V(]*\L
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审计词汇英汉对照 sf([
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ability to continue as a going concern 持续经营能力 m
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acceptability 可接受性,可接受程度 R]h3a:ic
acceptable level of detection risk 检查风险的可接受水平 kB)u@`</mV
acceptance of engagement 接受委托 %O69A$Q[m
accepting the engagement for the first time 首次接受委托 4.=jKj9j
access to asset 对资产的接触 z4qc)-
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according to 根据,依据,依照 z#[PTqD-_
account balance 账户余额 @A5'vf|2;.
account for 对……进行会计处理,核算;解释 (-no`j
accounting 会计,会计学 "t.Jv%0=
accounting advisory serve 会计咨询服务 0P5s'2w
accounting firm 会计师事务所 mn].8F
accounting information 会计信息,会计资料 \,AE5hnO
accounting period 会计期间 kqH:H~sgD
accounting policies 会计政策 'mELW)S
accounting professional bodies 会计职业组织,会计职业团体 pjN4)y>0
accounting records 会计记录 e9=UTn{!
accounting responsibility 会计责任 dwpE(G y6c
accounting service 会计服务 ;p(I0X
accounting standards 会计准则 b8
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Accounting Standards for Business Enterprises 企业会计准则 :>|dE%/e$
accounting system 会计系统 /E39Z*
accounting treatment 会计处理 :`>$B?x+
accuracy 准确性,精确性 YYN'LF#j
additional audit procedures 追加审计程序 `pYyr/
addressee 收件人,收信人 lR
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Administration of State-owned Assets (the~) 国有资产管理局 +a'LdEp
administrative laws and regulations 行政法规 68?>#o865
adverse impact 不利影响,负面影响 A_\`Gj!s%
adverse opinion 反对意见 )n&6= Li
advisory group 咨询组,顾问组 8FIk|p|l^
agency fee 代理费,代理费用 xZ]QT3U+
aggregate 总计,合计为…… -O^R~Q_`w
alternation of document and record 变造文件和记录 4
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alternative audit procedures 替代审计程序,备选审计程序 IAHQT<]
amend 修改,修订 :5X^t
amortisation 摊销 +8|9&v`
analytical capacity 分析能力 H
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analytical procedures 分析性程序 7>E>`Nc6
annual financial statements 年度会计报表,年度财务报表 :I{9k~
appendix 附录,附表 4J1_rMfh
applicable 适用的 [v+5|twxpU
applicable laws and regulations 适用的法规 N/!(`Z,
application systems 应用系统 I/*^s
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; WM;5/;bB
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appropriate authorization 适当的授权 #De a$
appropriateness of audit evidence 审计证据的适当性 `Frr?.3&-
approval 批准,核准 *iN5/w{VG
assertion (会计报表上的)认定;确认 VaW^;d#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 i-}Tt<^
asset 资产,财产 M2$Hb_S{
asset restructuring 资产重组 sVpET
assignment of duties 职责的划分 `6P2+wf1j~
assistant 助理,助理人员 /^L<q
associated company 联属公司,联营公司 1=h5Z3/fj
association 联合,结合;协会,社团 0v,fY2$c
assumption 假设,假定 tVe =c
at a given date 在某一特定时日 wmA TV/
attestation 鉴证,公证 '
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attestation service 鉴证服务 f5Hv![x
audit adjustment 审计调整 0R,.
audit areas 审计领域 t2iQ[`/?~
audit conclusion 审计结论 gq]@*C
audit effectiveness 审计效果 lWn}afI
audit efficiency 审计效率 D4N(FZ0~
audit engagement letter 审计业务约定书 oj[~H}>
audit evidence 审计证据 [C/{ ru&E
audit fee 审计费 '5b0 K1$"
audit files 审计档案 Qo!F?i/ n
audit findings 审计中发现的事项 ?t<g|H/|6
audit implementation stage 审计实施阶段 {<$t
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audit mark 审计标识 3B='f"G
audit materiality 审计重要性 WD_{bd)
audit method 审计方法 Peo-t*-06
audit objective 审计目标,审计目的 BaWU[*
audit of financial statements 会计报表审计,财务报表审计 2rW9ja
audit opinion 审计意见 ;.Ld6JRunw
audit period 被审计期间,被审计年度 DK? Z
audit plan 审计计划 73B[|J*
audit planning 编制审计计划,制定审计计划,审计计划 Uq @].3nf
audit planning stage 审计计划阶段 !Eg2#a ?
audit procedure 审计程序 P3IBi_YyG1
audit programme 审计程序表,具体审计计划 tDavp:M1v
audit report 审计报告 eso-{W,D
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V'gJtF
audit report with a qualified opinion 有保留意见的审计报告 -\USDi(
audit report with an adverse opinion 否定意见的审计报告 d'&OEGb<
audit report with dual dates 双重日期审计报告 teI?.M9r
audit reporting stage 审计报告阶段 C4qK52'2s
audit responsibility 审计责任 ^<Gxip
audit results 审计结果 1V9A nzwX
audit risk 审计风险 gKcBx6G
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audit sampling 审计抽样 Td|u-9OM
audit sampling techniques 审计抽样方法,审计抽样技术 ;5.<M<PH
audit strategies 审计策略 6.a5%:
audit summary 审计总结,审计小结 op/_:#&'
audit team 审计小组 MGq\\hLD\-
audit test 审计测试 71>,tq
audit trail 审计轨迹 h-|IZ}F7
audit work 审计工作 ce#Iu#qT
audit working paper 审计工作底稿 :?j=MV
audited financial statement 审计会计报表,已审计财务报表 :iLRCK3C
Auditing Guidelines (the~) 审计规范指南 k6J&4?xZ
auditing standards 审计准则 nW^h
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audit-oriented working paper (审计)业务类工作底稿 {* :^K\-
authorisation 授权 oc]:Ty
authorisation of transaction 交易的授权 Dkb`_HI
availability 可获得性 10h;N[
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balance 余额;差额;平衡 n$XEazUb0N
balance sheet 资产负债表 S~ Z<-@S
bank 银行 t#@z_Mn\
bank account 银行账户,银行户头 G[JWG
bank statement 银行对账单 \q*-9_M
barter transaction 易货交易,以物换物交易 JV@G9PT
basis of audit 审计依据 \+nV~Pi"A
basis of preparation (会计报表的)编制基础 $./aKJ1B
book of account 账目,账簿 z?Ok'LX
borrowing 借款,贷款,借债 [|YvVA
branch 分支,分支机构,分店 1x=x,lcL
brought forward (账户余额等的)承上年,承上期,承上页 d/jP2uuA
budget 预算 S9r?= K
building 建筑物;大楼 zw
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business conditions 业务情况,经营情况 j{r@>g;3
business licence (企业等的)营业执照 #;~HoOK*#
business relation 业务关系 NJE*/_S
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