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 SnW7 x
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审计词汇英汉对照 Ls1B\Aw _
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ability to continue as a going concern 持续经营能力 H'Nq#K
acceptability 可接受性,可接受程度 yPoSJzC=[
acceptable level of detection risk 检查风险的可接受水平 >k;p.Pay%
acceptance of engagement 接受委托 Yk
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accepting the engagement for the first time 首次接受委托 z6I% wh
access to asset 对资产的接触 FIS "Z(
according to 根据,依据,依照 TdFT];:
account balance 账户余额 ?`H[u7*%
account for 对……进行会计处理,核算;解释 <!F3s`7~
accounting 会计,会计学 ,:UX<6l
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accounting advisory serve 会计咨询服务 )S*1C@
accounting firm 会计师事务所 f}iU& 3S
accounting information 会计信息,会计资料 Bd&`Xfebj
accounting period 会计期间 nR[^|CAR
accounting policies 会计政策 doR4nRl9
accounting professional bodies 会计职业组织,会计职业团体 {n&Uf{
accounting records 会计记录 w#9_eq|3
accounting responsibility 会计责任 2)9r'ai?a
accounting service 会计服务 JhP\u3 QE
accounting standards 会计准则 cDIBDC
Accounting Standards for Business Enterprises 企业会计准则 RYy,wVh}
accounting system 会计系统 Z7z]2v3}c
accounting treatment 会计处理 Juu+vMn1
accuracy 准确性,精确性 moZm0`WR
additional audit procedures 追加审计程序 [Gtb+'8
addressee 收件人,收信人 Xb,T{.3@
Administration of State-owned Assets (the~) 国有资产管理局 8{
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administrative laws and regulations 行政法规 N 9LgU)-Jt
adverse impact 不利影响,负面影响 ^_W40/c3
adverse opinion 反对意见 $gvr
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advisory group 咨询组,顾问组 mp1ttGUtM
agency fee 代理费,代理费用 0%#\w*X8
aggregate 总计,合计为…… ykmv'a$-4
alternation of document and record 变造文件和记录 DpvrMI~I_
alternative audit procedures 替代审计程序,备选审计程序 #K|9^4jt
amend 修改,修订 .Y\EE;8%
amortisation 摊销 z:}nBCmLV
analytical capacity 分析能力 0` 5e
analytical procedures 分析性程序 U\vY/6;JI
annual financial statements 年度会计报表,年度财务报表 4TZ cc|B5
appendix 附录,附表 q.W>4 k
applicable 适用的 v0LGdX)/Y
applicable laws and regulations 适用的法规 {v,)G)obWw
application systems 应用系统 |<c
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apply consistently 一贯地执行,一贯地实施 Ej"u1F14J
appropriate 适当的,合适的; iKAusWj
征用,挪用 5k$vlC#[H
appropriate authorization 适当的授权 _ck[&Q
appropriateness of audit evidence 审计证据的适当性 fzPZ|
approval 批准,核准 6Hf,6>
assertion (会计报表上的)认定;确认 H
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 :NE/Ddgc'
asset 资产,财产 }r3~rG<D71
asset restructuring 资产重组
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assignment of duties 职责的划分 ej^3YNh&
assistant 助理,助理人员 <[i}n55
associated company 联属公司,联营公司 G5Yk bw#
association 联合,结合;协会,社团 z9
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assumption 假设,假定 `hUHel;6
at a given date 在某一特定时日 v("wKHWTI@
attestation 鉴证,公证 N
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attestation service 鉴证服务 (CE7j<j
audit adjustment 审计调整 5/@UVY9_
audit areas 审计领域 ;Gd~YGW^#
audit conclusion 审计结论 H"Dn]$Q\Z
audit effectiveness 审计效果 4XJiI
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audit efficiency 审计效率 xDjV`E]
audit engagement letter 审计业务约定书 Hj6'pJ4
audit evidence 审计证据 c$h9/H=~
audit fee 审计费 {y-^~Q"z
audit files 审计档案 .%}+R|g
audit findings 审计中发现的事项 rx!=q8=0R
audit implementation stage 审计实施阶段 |FNCXlgZ
audit mark 审计标识
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audit materiality 审计重要性 vhgLcrn
audit method 审计方法
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audit objective 审计目标,审计目的 m_7
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audit of financial statements 会计报表审计,财务报表审计 d)ahF[82
audit opinion 审计意见 #wR;|pN
audit period 被审计期间,被审计年度 'Jj=RAV`
audit plan 审计计划 j*R,m1e8
audit planning 编制审计计划,制定审计计划,审计计划 BmBz}:xMez
audit planning stage 审计计划阶段 E"PcrWB&
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 k%81f'H
audit report 审计报告 !8Rw O%c(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !0}\&<8/m
audit report with a qualified opinion 有保留意见的审计报告 <4
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audit report with an adverse opinion 否定意见的审计报告 ajH"Jy3A
audit report with dual dates 双重日期审计报告 H9 tXSh
audit reporting stage 审计报告阶段 =o 7}
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audit responsibility 审计责任 lB;FUck9
audit results 审计结果 U1R4x!ym4
audit risk 审计风险 {2KFD\i\
audit sampling 审计抽样 N{Qxq
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audit sampling techniques 审计抽样方法,审计抽样技术 9pSUIl9|j
audit strategies 审计策略 3HC
audit summary 审计总结,审计小结 pdVQ*=c?M
audit team 审计小组 uGP(R=H
audit test 审计测试 Y%aWK~O
audit trail 审计轨迹 Gc,_v3\
audit work 审计工作 @{HrJ/4%:&
audit working paper 审计工作底稿 =:I+6PlF@
audited financial statement 审计会计报表,已审计财务报表 }IaA7f
Auditing Guidelines (the~) 审计规范指南 !{%: qQiA
auditing standards 审计准则 aaW]JmRb
audit-oriented working paper (审计)业务类工作底稿 [k%4eO2p "
authorisation 授权 Gh(
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authorisation of transaction 交易的授权 HIvZQQW|
availability 可获得性 f'
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balance 余额;差额;平衡 Dm0a.J v
balance sheet 资产负债表 b^CNVdo'
bank 银行 /Lf6WMit
bank account 银行账户,银行户头
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bank statement 银行对账单 Ctu?o+^;z
barter transaction 易货交易,以物换物交易 gE7L L=x
basis of audit 审计依据 dY!Z
basis of preparation (会计报表的)编制基础 !nf-}ze{
book of account 账目,账簿 Kq6jw/T
borrowing 借款,贷款,借债 /bRg?Q
branch 分支,分支机构,分店 Jh/ E@}'
brought forward (账户余额等的)承上年,承上期,承上页 2umv|]n+l|
budget 预算 YA]5~ZE\
building 建筑物;大楼 _2ef LjXQ
business conditions 业务情况,经营情况 Tl("IhkC
business licence (企业等的)营业执照 R{hf9R ,
business relation 业务关系 %VNlXHO.
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