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 p"6ydXn%
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审计词汇英汉对照 rp4{lHw>C/
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ability to continue as a going concern 持续经营能力 },{sJ0To
acceptability 可接受性,可接受程度 )5`~WzA
acceptable level of detection risk 检查风险的可接受水平 dV{mmHL
acceptance of engagement 接受委托 O)ose?Z
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 hE
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according to 根据,依据,依照 jZQ{XMF
account balance 账户余额 If]rg+|U
account for 对……进行会计处理,核算;解释 9f/l"
accounting 会计,会计学 3kT?Y7<fv
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 xLb=^Xjec
accounting information 会计信息,会计资料 3Z
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accounting period 会计期间 AiL80W^=d)
accounting policies 会计政策 ;Ea8>
accounting professional bodies 会计职业组织,会计职业团体 ?LJiFG]^m
accounting records 会计记录 a*t @k*d_
accounting responsibility 会计责任 V(XZ7<& {
accounting service 会计服务 4\ |/S@.
accounting standards 会计准则 q{%~(A5*H
Accounting Standards for Business Enterprises 企业会计准则 *Z\AO'h=Z
accounting system 会计系统 #?`S+YN!q)
accounting treatment 会计处理 u9(42jj[$U
accuracy 准确性,精确性 $E!
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additional audit procedures 追加审计程序 @LFB}B
addressee 收件人,收信人 E3(o}O
Administration of State-owned Assets (the~) 国有资产管理局 \D};0#G0&
administrative laws and regulations 行政法规 c[V.j+Iy#^
adverse impact 不利影响,负面影响 ;>/yY]F7
adverse opinion 反对意见 H!6+x*P0
advisory group 咨询组,顾问组 4cqf=
agency fee 代理费,代理费用 O)DAYBv^
aggregate 总计,合计为…… M]M>z>1*v
alternation of document and record 变造文件和记录 7=NKbv]
alternative audit procedures 替代审计程序,备选审计程序 >|`1aCg,
amend 修改,修订 Sb?Ua*(L:
amortisation 摊销 `Kn+d~S4
analytical capacity 分析能力 ji\&?%(B
analytical procedures 分析性程序 E!.&y4
annual financial statements 年度会计报表,年度财务报表 %"=GQ 3u[
appendix 附录,附表 0~+*$W
applicable 适用的 'r(g5H1}gi
applicable laws and regulations 适用的法规 a@Zolz_Z
application systems 应用系统 *_d N9
apply consistently 一贯地执行,一贯地实施 (`_fP.Ogb
appropriate 适当的,合适的; yye5GVY$
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appropriate authorization 适当的授权 $RB
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appropriateness of audit evidence 审计证据的适当性 ir>S\VT4
approval 批准,核准 oX*;iS X
assertion (会计报表上的)认定;确认 ._t1eb`m{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 s"J)Jc
asset 资产,财产 8^D1u`
asset restructuring 资产重组 m`n~-_
assignment of duties 职责的划分 QN?EI:
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assistant 助理,助理人员 xG(iSuz
associated company 联属公司,联营公司 X h}D_c
association 联合,结合;协会,社团 34[TM 3L].
assumption 假设,假定 p@Cas
at a given date 在某一特定时日 ,%BDBZ
attestation 鉴证,公证 49<t2^1q
attestation service 鉴证服务
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audit adjustment 审计调整 9[W >`JKo
audit areas 审计领域 q9Pj
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audit conclusion 审计结论 %rgW}Z5
audit effectiveness 审计效果 nz'6^D7`r
audit efficiency 审计效率 B[6k
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audit engagement letter 审计业务约定书 e*}GQ
audit evidence 审计证据 Qca3{|r`
audit fee 审计费 Fq!_VF^r
audit files 审计档案 ^nNpT!o
audit findings 审计中发现的事项 +A^|aQ
audit implementation stage 审计实施阶段 {IvA 5^
audit mark 审计标识 *9w-eK1{
audit materiality 审计重要性 1c429&-
audit method 审计方法 1Sza%D;3
audit objective 审计目标,审计目的 (;^>
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audit of financial statements 会计报表审计,财务报表审计 z]C=nXbk
audit opinion 审计意见 g oyQ',+
audit period 被审计期间,被审计年度 >dJ~
audit plan 审计计划 (
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audit planning 编制审计计划,制定审计计划,审计计划 &['x+vL9
audit planning stage 审计计划阶段 nHH
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audit procedure 审计程序 ~b!la
audit programme 审计程序表,具体审计计划 vceD/ N8
audit report 审计报告 T9!NuKfur
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E/wxX#]\
audit report with a qualified opinion 有保留意见的审计报告 LH=^3Gw
audit report with an adverse opinion 否定意见的审计报告 $~/cxLcT
audit report with dual dates 双重日期审计报告 vF pKkS343
audit reporting stage 审计报告阶段 .pdcwd9
audit responsibility 审计责任 =J]E
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audit results 审计结果 fH?A.JP=a
audit risk 审计风险 I"x~ 7
audit sampling 审计抽样 O"df5x9@
audit sampling techniques 审计抽样方法,审计抽样技术 @iXBy:@
audit strategies 审计策略 vdQ#CG$/
audit summary 审计总结,审计小结 tLN^k;w
audit team 审计小组 GUqG1u
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audit test 审计测试 MEJX5qG6m
audit trail 审计轨迹 98O]tL+k/u
audit work 审计工作 HC1<zW[
audit working paper 审计工作底稿 zJl;|E".
audited financial statement 审计会计报表,已审计财务报表 #"?pY5 ("
Auditing Guidelines (the~) 审计规范指南 5 r_Z3/%
auditing standards 审计准则 /':64#'
audit-oriented working paper (审计)业务类工作底稿 WiB~sIp
authorisation 授权 |HYST`
authorisation of transaction 交易的授权 E{e
availability 可获得性 /{jt]8/;7
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balance 余额;差额;平衡 {:VK}w
balance sheet 资产负债表
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bank 银行 -$:*!55:j
bank account 银行账户,银行户头 _j3rs97@|
bank statement 银行对账单 'W4v>0
barter transaction 易货交易,以物换物交易 ^Go,HiB
basis of audit 审计依据 $F9w0kz:,*
basis of preparation (会计报表的)编制基础 BBGub?(dR
book of account 账目,账簿 5#N<~
borrowing 借款,贷款,借债 #1\`!7TO3
branch 分支,分支机构,分店 Q_!tn*
brought forward (账户余额等的)承上年,承上期,承上页 JhwHsx/
budget 预算
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building 建筑物;大楼 ]B3+&g
business conditions 业务情况,经营情况 G3+e5/0
business licence (企业等的)营业执照 D.%%D%AdB
business relation 业务关系 VS ;y
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