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 bQeYFY#^
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审计词汇英汉对照 $fn^i.
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ability to continue as a going concern 持续经营能力 =1JRu[&]8
acceptability 可接受性,可接受程度 i@;a%$5
acceptable level of detection risk 检查风险的可接受水平 wvYxL
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acceptance of engagement 接受委托 He@= bLLa
accepting the engagement for the first time 首次接受委托 a3)#tt=rA
access to asset 对资产的接触 Zu hT \l
according to 根据,依据,依照 |% kK?!e+-
account balance 账户余额 lGz0K5P{
account for 对……进行会计处理,核算;解释 S:j0&*
accounting 会计,会计学 ~iSW^mi
accounting advisory serve 会计咨询服务 NR [VGZj
accounting firm 会计师事务所 R.QcXz?d
accounting information 会计信息,会计资料 d^Wh-U
accounting period 会计期间 >*(>%E~H
accounting policies 会计政策 oe<Y,%u"6
accounting professional bodies 会计职业组织,会计职业团体 t2gjhn^p
accounting records 会计记录 u`~{:V
accounting responsibility 会计责任 {!S/8o"]
accounting service 会计服务
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accounting standards 会计准则 6]3ZUH;
Accounting Standards for Business Enterprises 企业会计准则 tv{.iM|V c
accounting system 会计系统 D0P% .r"v
accounting treatment 会计处理 2n=;"33%a
accuracy 准确性,精确性 2=|IOkY
additional audit procedures 追加审计程序 5 6R,+sN
addressee 收件人,收信人 Rju8%FRO
Administration of State-owned Assets (the~) 国有资产管理局 vP2QAGk<
administrative laws and regulations 行政法规 P&Y
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adverse impact 不利影响,负面影响 ; n@C(hG
adverse opinion 反对意见 5zGj,y>u
advisory group 咨询组,顾问组 _7 ;^od=C
agency fee 代理费,代理费用
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aggregate 总计,合计为…… `3KprpE8v
alternation of document and record 变造文件和记录 ?uN(" I
alternative audit procedures 替代审计程序,备选审计程序 ..:V3]-D
amend 修改,修订 mI0r,Z*+M
amortisation 摊销 ,W-0qN&%/
analytical capacity 分析能力 #jJcgR<
analytical procedures 分析性程序 l_%~X9"
annual financial statements 年度会计报表,年度财务报表 gK( 4<PO'
appendix 附录,附表 Uu+C<j&-
applicable 适用的 7y\g~?5N
applicable laws and regulations 适用的法规 ~}AP@t*
application systems 应用系统 o~K 2K5I
apply consistently 一贯地执行,一贯地实施 C] w< &o
appropriate 适当的,合适的; aiHr2x6
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appropriate authorization 适当的授权 >N
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appropriateness of audit evidence 审计证据的适当性 {+:XVT_+
approval 批准,核准 pYG,5+g
assertion (会计报表上的)认定;确认 D2p6&HNT
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .7FI%
asset 资产,财产 yh:,[<q
asset restructuring 资产重组 l/^-:RRNKi
assignment of duties 职责的划分 .B13)$C
assistant 助理,助理人员 DO1{r/Ib.{
associated company 联属公司,联营公司 }hYE6~pr
association 联合,结合;协会,社团 ^Q>*f/.KN
assumption 假设,假定 W6T&hB
at a given date 在某一特定时日 "~<~b2Y"5
attestation 鉴证,公证 DcA'{21
attestation service 鉴证服务 &*aU2{,s,;
audit adjustment 审计调整 o3qv945
audit areas 审计领域 D8Rmxq!
audit conclusion 审计结论 oDUMoX%4s
audit effectiveness 审计效果 %Z yPK,("
audit efficiency 审计效率 RH Vv}N0
audit engagement letter 审计业务约定书 [r8 d+
audit evidence 审计证据 H>f{3S-%
audit fee 审计费 5-HJ&Q
audit files 审计档案 j*4S] !
audit findings 审计中发现的事项 |vz;bJG
audit implementation stage 审计实施阶段 "S`wwl
audit mark 审计标识 --`LP[ll
audit materiality 审计重要性 Rk%M~ D*-
audit method 审计方法 8
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audit objective 审计目标,审计目的 I%919
audit of financial statements 会计报表审计,财务报表审计 \STvBI?
audit opinion 审计意见 q&Wwtqc9
audit period 被审计期间,被审计年度 RCYbRR4y
audit plan 审计计划 PV6*-[
audit planning 编制审计计划,制定审计计划,审计计划 2gAdZE&Y
audit planning stage 审计计划阶段 X-#mv|3
audit procedure 审计程序 hX%v`8
audit programme 审计程序表,具体审计计划 (B,t
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audit report 审计报告 y=xe<#L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &6=ZT:.6Te
audit report with a qualified opinion 有保留意见的审计报告 Z4ov
audit report with an adverse opinion 否定意见的审计报告 >5O y^u6Ly
audit report with dual dates 双重日期审计报告 a=.db&;vY
audit reporting stage 审计报告阶段 n "KJB
audit responsibility 审计责任 hX| UE
audit results 审计结果 oy
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audit risk 审计风险 up3<=u{>
audit sampling 审计抽样 */dh_P<Yj
audit sampling techniques 审计抽样方法,审计抽样技术 Q
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audit strategies 审计策略 rqe_zyc&
audit summary 审计总结,审计小结 Z?c=t-yqp
audit team 审计小组 W?J*9XQ`
audit test 审计测试 TL{pc=eBo
audit trail 审计轨迹 G!LNP&~
audit work 审计工作 a~>0JmM+N
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 (Zn3-t*
Auditing Guidelines (the~) 审计规范指南 O\F^@;]F6
auditing standards 审计准则 Ox*T:5
audit-oriented working paper (审计)业务类工作底稿 FJ,\?ooGf
authorisation 授权 S%s|P=u
authorisation of transaction 交易的授权 'A(-MTd%
availability 可获得性 h9w^7MbO
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balance 余额;差额;平衡 PSq
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balance sheet 资产负债表 oy2d
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bank 银行 9
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bank account 银行账户,银行户头 @1-GPmj-
bank statement 银行对账单 `{Di*
barter transaction 易货交易,以物换物交易 K^&
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basis of audit 审计依据 X`v79`g_
basis of preparation (会计报表的)编制基础 dms:i)L2
book of account 账目,账簿 (VI* c!N
borrowing 借款,贷款,借债 V<NsmC=g
branch 分支,分支机构,分店 e9hVX[uq
brought forward (账户余额等的)承上年,承上期,承上页 \
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budget 预算 JvWs/AG1
building 建筑物;大楼 *ez~~ Y
business conditions 业务情况,经营情况 ]G
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business licence (企业等的)营业执照 g yH7((#i
business relation 业务关系 a0/n13c?G
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