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 #+#^cqjZ
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审计词汇英汉对照 B,A,5SuMk
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ability to continue as a going concern 持续经营能力 .F},Z[a&
acceptability 可接受性,可接受程度 qWM+!f
acceptable level of detection risk 检查风险的可接受水平 r4m z
acceptance of engagement 接受委托 !|Wf
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accepting the engagement for the first time 首次接受委托 s@IgaF {
access to asset 对资产的接触 _;M3=MTM9
according to 根据,依据,依照 DS=$*
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account balance 账户余额 7@
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account for 对……进行会计处理,核算;解释 ,&.$r/x|?
accounting 会计,会计学 8qL.L(=\/
accounting advisory serve 会计咨询服务 `I.pwst8i-
accounting firm 会计师事务所 Vh{(*p
accounting information 会计信息,会计资料 sGa}Cf;H@g
accounting period 会计期间 e|N~tUVrrN
accounting policies 会计政策 %Ai' 6
accounting professional bodies 会计职业组织,会计职业团体 s'|t2`K("
accounting records 会计记录 X|-[i hp;
accounting responsibility 会计责任 Wdi`ZE
accounting service 会计服务 ~7anj.
accounting standards 会计准则 5] LfJh+"n
Accounting Standards for Business Enterprises 企业会计准则 5th?m>
accounting system 会计系统 B"8jEYT5
accounting treatment 会计处理 ?lML+
accuracy 准确性,精确性 Gk]ZP31u
additional audit procedures 追加审计程序 Y_K W9T_
addressee 收件人,收信人 F1A40h7R$Y
Administration of State-owned Assets (the~) 国有资产管理局 4*&k~0#t
administrative laws and regulations 行政法规 TJ1h[
adverse impact 不利影响,负面影响 /,`OF/%
adverse opinion 反对意见 *YSRZvD<\
advisory group 咨询组,顾问组 bQ(-M:
agency fee 代理费,代理费用 :bm%f%gg
aggregate 总计,合计为…… Ss%1{s~ok
alternation of document and record 变造文件和记录 [Q+k2J_h
alternative audit procedures 替代审计程序,备选审计程序 YS_3Cq
amend 修改,修订 T+^c=[W
amortisation 摊销 axpZ`BUc
analytical capacity 分析能力 hD=.rDvO
analytical procedures 分析性程序 C~R
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annual financial statements 年度会计报表,年度财务报表 AJm$(3?/D
appendix 附录,附表 [dAQrou6P
applicable 适用的 ]IE Z?+F,
applicable laws and regulations 适用的法规 H8B$#.
application systems 应用系统 Nt
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apply consistently 一贯地执行,一贯地实施 *MB>,HU
appropriate 适当的,合适的; kg
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appropriate authorization 适当的授权 8CZ%-}-%$
appropriateness of audit evidence 审计证据的适当性 *~>p;
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approval 批准,核准 Qz3Z_V4k9
assertion (会计报表上的)认定;确认 Ulx]4;uzf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 G:p85k`
asset 资产,财产 N#2ldY *
asset restructuring 资产重组 Fn7OmxfD
assignment of duties 职责的划分 s8)`wH?
assistant 助理,助理人员 15hqoo9!
associated company 联属公司,联营公司 4M|uT
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association 联合,结合;协会,社团 [orL.D]
assumption 假设,假定 > (9\ c
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at a given date 在某一特定时日 bMxK @$G~
attestation 鉴证,公证 +D:8r|evH
attestation service 鉴证服务 QeG9CS)E}j
audit adjustment 审计调整 J|]
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audit areas 审计领域 fP V n;
audit conclusion 审计结论 "L:4 7!8
audit effectiveness 审计效果 r4fHD~#l{
audit efficiency 审计效率 ,T`
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audit engagement letter 审计业务约定书 U2A
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audit evidence 审计证据 #,u|*O:
audit fee 审计费 "X8jpg
audit files 审计档案 tKeTHj;jO
audit findings 审计中发现的事项 Pal=I)
audit implementation stage 审计实施阶段 5OppK(Oi*C
audit mark 审计标识 &'x~<rx
audit materiality 审计重要性
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audit method 审计方法 RGE(#
audit objective 审计目标,审计目的 EgU#r@7I
audit of financial statements 会计报表审计,财务报表审计 18!y7
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audit opinion 审计意见 ,_fz)@)
audit period 被审计期间,被审计年度 k%sH0 9
audit plan 审计计划 6:O<k2=2
audit planning 编制审计计划,制定审计计划,审计计划 weSq|f
audit planning stage 审计计划阶段 Ph1XI&us9
audit procedure 审计程序 p.SipQ.P
audit programme 审计程序表,具体审计计划 b1KtSRLV
audit report 审计报告 ~?AEtl#&"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M[gL7-%w\
audit report with a qualified opinion 有保留意见的审计报告 P}Kgh7)3
audit report with an adverse opinion 否定意见的审计报告 [YfoQ1
audit report with dual dates 双重日期审计报告 RI0^#S_{
audit reporting stage 审计报告阶段 AQg|lKv
audit responsibility 审计责任 q.VYPkEib
audit results 审计结果 LmePJ
audit risk 审计风险 t82'K@sq
audit sampling 审计抽样 o)/Pr7Qn
audit sampling techniques 审计抽样方法,审计抽样技术 \A"o[A2v
audit strategies 审计策略
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audit summary 审计总结,审计小结 `X6JZxGyd
audit team 审计小组 ^
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audit test 审计测试 FM >ae-L-
audit trail 审计轨迹 N8b\OTk2
audit work 审计工作 x
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audit working paper 审计工作底稿 S{rltT-
audited financial statement 审计会计报表,已审计财务报表 o@Oz
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Auditing Guidelines (the~) 审计规范指南 Sw\*$g]
auditing standards 审计准则 /i'078F
audit-oriented working paper (审计)业务类工作底稿 d]pb1ECuu
authorisation 授权 /|1p7{km
authorisation of transaction 交易的授权 ]
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availability 可获得性 HYmC3
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balance 余额;差额;平衡 lmvp,BzC
balance sheet 资产负债表 @1Jwj
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bank 银行 d,b4q&^X8
bank account 银行账户,银行户头 ZgP%sF
bank statement 银行对账单 wZiUzS;v
barter transaction 易货交易,以物换物交易 O1J&Lwpk,
basis of audit 审计依据 gBm'9|?
basis of preparation (会计报表的)编制基础 2J ZR"P
book of account 账目,账簿 [1VA`:?W
borrowing 借款,贷款,借债 &
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branch 分支,分支机构,分店 pk/#RUfT+
brought forward (账户余额等的)承上年,承上期,承上页 3@>F-N
budget 预算 G<;~nAo?f0
building 建筑物;大楼 J:L+q}A
business conditions 业务情况,经营情况 1i y$ n
business licence (企业等的)营业执照 ;]>kp^C#
business relation 业务关系 oJz2-PmX
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