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 d#g))f;
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审计词汇英汉对照 #Vq9 =Q2
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ability to continue as a going concern 持续经营能力 o|kykxcq
acceptability 可接受性,可接受程度 ,@`?I6nKy
acceptable level of detection risk 检查风险的可接受水平 }e?H(nZS7h
acceptance of engagement 接受委托 zR" cj
accepting the engagement for the first time 首次接受委托 ANM#Kx+
access to asset 对资产的接触 E(jZ Do
according to 根据,依据,依照 Y}:~6`-jj
account balance 账户余额 2B
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account for 对……进行会计处理,核算;解释 U lYFloZ
accounting 会计,会计学 g4IF~\QRVi
accounting advisory serve 会计咨询服务 3e_tT8
accounting firm 会计师事务所 j[G`p^ul
accounting information 会计信息,会计资料 fZG Y'o&5
accounting period 会计期间 bn(N8MFCV
accounting policies 会计政策 7*!7EBb
accounting professional bodies 会计职业组织,会计职业团体 p)y5[HX
accounting records 会计记录 +[7~:e}DZ
accounting responsibility 会计责任 EuK}L[Kl
accounting service 会计服务 ~KBa-i%o
accounting standards 会计准则 ^3;B4tj[
Accounting Standards for Business Enterprises 企业会计准则 _fHC+lwN
accounting system 会计系统 x[(6V'
accounting treatment 会计处理 Nd~B$venh
accuracy 准确性,精确性 X0lPRk53(
additional audit procedures 追加审计程序 C= ~c`V5>r
addressee 收件人,收信人 f[@96p?a[
Administration of State-owned Assets (the~) 国有资产管理局 ig,.>'+l
administrative laws and regulations 行政法规 $|N6I
adverse impact 不利影响,负面影响 ]juPm8eF
adverse opinion 反对意见 2c `m=
advisory group 咨询组,顾问组 //R"ZE@d\
agency fee 代理费,代理费用 QL?_FwZL
aggregate 总计,合计为…… 9`tK9
alternation of document and record 变造文件和记录 H+v&4} f
alternative audit procedures 替代审计程序,备选审计程序 ;
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amend 修改,修订 aZFpt/.d
amortisation 摊销 o?`FjZ6;x
analytical capacity 分析能力 "4N&T#
analytical procedures 分析性程序 1EyN
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annual financial statements 年度会计报表,年度财务报表 xe@1H\7:
appendix 附录,附表 q~ H>rC(\
applicable 适用的 iQ'*QbP'Z
applicable laws and regulations 适用的法规 Ez3fL&*
application systems 应用系统 >>U>'}@Q
apply consistently 一贯地执行,一贯地实施 3:)z+#Uk6
appropriate 适当的,合适的; .WSyL
征用,挪用 HBlk~eZ
appropriate authorization 适当的授权 hFrMOc&
appropriateness of audit evidence 审计证据的适当性 F2"fOS
approval 批准,核准 (Ou%0
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assertion (会计报表上的)认定;确认 n(:<pz
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Y|>dS8f;4
asset 资产,财产 l/.{F ;3F
asset restructuring 资产重组
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assignment of duties 职责的划分 hlzB
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assistant 助理,助理人员 ij"~]I
associated company 联属公司,联营公司 ,;k+n)
association 联合,结合;协会,社团 Pvxb6\G&d
assumption 假设,假定 =rjU=3!&(
at a given date 在某一特定时日 |Y9>kXM l
attestation 鉴证,公证 hZ&KE78?
attestation service 鉴证服务
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audit adjustment 审计调整 d:=' Xs
audit areas 审计领域 vsY?q8+P
audit conclusion 审计结论 >!963>D R
audit effectiveness 审计效果 HW@wia
audit efficiency 审计效率 kSAVFzUS
audit engagement letter 审计业务约定书 Q:}]-lJg
audit evidence 审计证据 0SQ!lr
audit fee 审计费 *uvM6F$ut
audit files 审计档案 gq=t7b
audit findings 审计中发现的事项 b^o4Q[
audit implementation stage 审计实施阶段 cgnNO&
audit mark 审计标识 6u[fCGi%
audit materiality 审计重要性 56v G R(
audit method 审计方法 a
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audit objective 审计目标,审计目的 ':*H#}Br-#
audit of financial statements 会计报表审计,财务报表审计 Aoe\\'O|V
audit opinion 审计意见 kiTC)S=])
audit period 被审计期间,被审计年度 /*0t
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audit plan 审计计划 8mI(0m'
audit planning 编制审计计划,制定审计计划,审计计划 zl0{lV
audit planning stage 审计计划阶段 (3Db}Hnn
audit procedure 审计程序 XT7m3M
audit programme 审计程序表,具体审计计划 '{&Q&3J_
audit report 审计报告 Oa|c ?|+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X/5m}-6d]
audit report with a qualified opinion 有保留意见的审计报告 K-RmB4WI
audit report with an adverse opinion 否定意见的审计报告 u`bD`k
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audit report with dual dates 双重日期审计报告 Pv -4psdw
audit reporting stage 审计报告阶段 wJp<ZL
audit responsibility 审计责任 ?cU,%<r
audit results 审计结果 c=!>m
audit risk 审计风险 w~lH2U'k}
audit sampling 审计抽样 Jf YgZ\#
audit sampling techniques 审计抽样方法,审计抽样技术 "Q?+T:D8|
audit strategies 审计策略 .. `I<2
audit summary 审计总结,审计小结 S?~0)EXj(
audit team 审计小组 !fOPYgAGKn
audit test 审计测试 G m~ ./-
audit trail 审计轨迹 \"l
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audit work 审计工作 'I[?R&j$G
audit working paper 审计工作底稿 -TUJ"ep]QJ
audited financial statement 审计会计报表,已审计财务报表 N'
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Auditing Guidelines (the~) 审计规范指南 0ho;L 0Nr'
auditing standards 审计准则 v$ ti=uk$
audit-oriented working paper (审计)业务类工作底稿 I)rnF
authorisation 授权 F*72g)hVh
authorisation of transaction 交易的授权 %>Kba M1b
availability 可获得性 VAPeMO
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balance 余额;差额;平衡 EPm~@8@"j?
balance sheet 资产负债表 c1YDln
bank 银行 Al>d
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bank account 银行账户,银行户头 @16GF!.
bank statement 银行对账单 w~Tg?RH:
barter transaction 易货交易,以物换物交易 T#!>mL|9|
basis of audit 审计依据 t G_4>-Y#w
basis of preparation (会计报表的)编制基础 t"=5MaQk-
book of account 账目,账簿 {
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borrowing 借款,贷款,借债 5`h$^l/
branch 分支,分支机构,分店 kR =sr/{
brought forward (账户余额等的)承上年,承上期,承上页 mU5Ox4>&9
budget 预算 =p5DT
building 建筑物;大楼 C- .;m
business conditions 业务情况,经营情况 k:0j;\Sx
business licence (企业等的)营业执照 JP#S/kJ%3
business relation 业务关系 n!)$e;l
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