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 <mn[-
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审计词汇英汉对照 I1<WHq
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ability to continue as a going concern 持续经营能力 z?o8h
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acceptability 可接受性,可接受程度 E4X6f
acceptable level of detection risk 检查风险的可接受水平 QLd*f[n
acceptance of engagement 接受委托 =
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accepting the engagement for the first time 首次接受委托 E 2nz
access to asset 对资产的接触 mLhM_=
according to 根据,依据,依照 f^F;`;z
account balance 账户余额 PgkU~68`
account for 对……进行会计处理,核算;解释 j
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accounting 会计,会计学 N"70P/
accounting advisory serve 会计咨询服务 = ~1EpZ
accounting firm 会计师事务所 , PlH|
accounting information 会计信息,会计资料 >#]A2,
accounting period 会计期间 [H h-F#|R
accounting policies 会计政策 | b'Ut)E
accounting professional bodies 会计职业组织,会计职业团体 )WqolB
accounting records 会计记录 Geq]wv8
accounting responsibility 会计责任 F1Z'tjj+
accounting service 会计服务 Aw#<: 6-
accounting standards 会计准则 _ ;HdX$op
Accounting Standards for Business Enterprises 企业会计准则 c*IrZm
accounting system 会计系统 0AB a&'h
accounting treatment 会计处理 @]Cg5QW>T
accuracy 准确性,精确性 -#Z df|
additional audit procedures 追加审计程序 YG\#N+D
addressee 收件人,收信人 {7M++J=
Administration of State-owned Assets (the~) 国有资产管理局 V^_A{\GK
administrative laws and regulations 行政法规 7e"}ojt$
adverse impact 不利影响,负面影响 6K.2VY#
adverse opinion 反对意见 `zQuhD 8W
advisory group 咨询组,顾问组 Q}AZkZ
agency fee 代理费,代理费用 ~o'1PAW7
aggregate 总计,合计为…… ~q`!928Gu
alternation of document and record 变造文件和记录 -XBZ1q
alternative audit procedures 替代审计程序,备选审计程序 2zC4nF)>O
amend 修改,修订 ]C \+b<
amortisation 摊销 NEq_!!/sF
analytical capacity 分析能力 z
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analytical procedures 分析性程序 5u$.!l8Nl
annual financial statements 年度会计报表,年度财务报表 n>'(d*[e&
appendix 附录,附表 7]VR)VA M
applicable 适用的 Wiis<^)
applicable laws and regulations 适用的法规 EFX2>&mWo8
application systems 应用系统 F6\{gQ<E
apply consistently 一贯地执行,一贯地实施 <i~xJi%1#
appropriate 适当的,合适的; !l[;,l
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appropriate authorization 适当的授权 /oPW0of
appropriateness of audit evidence 审计证据的适当性 $TUYxf0q
approval 批准,核准 o}AXp@cqi
assertion (会计报表上的)认定;确认 CNNqS
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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 t'44X
asset 资产,财产 m.<_WXH
asset restructuring 资产重组 ;<+efYmyc
assignment of duties 职责的划分 w'@gzK
assistant 助理,助理人员 *;A ;)'
associated company 联属公司,联营公司 ](r}`u%}y
association 联合,结合;协会,社团 `D+zX
assumption 假设,假定 ]Uv,}W
at a given date 在某一特定时日 F.vRs|fk
attestation 鉴证,公证 j<^!"_G]*?
attestation service 鉴证服务 BE?]P?r?
audit adjustment 审计调整 {hS!IOM
audit areas 审计领域 yT^2;/Z
audit conclusion 审计结论 x1gS^9MqCB
audit effectiveness 审计效果 #49l\>1z
audit efficiency 审计效率 %vmd2}dA
audit engagement letter 审计业务约定书 SEgw!2H
audit evidence 审计证据 RC_Pj)
audit fee 审计费 3fOOT7!FL
audit files 审计档案 Y'/6T]
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audit findings 审计中发现的事项 %1#\LRA(
audit implementation stage 审计实施阶段 :C5w5
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audit mark 审计标识 LW1 4 'A}
audit materiality 审计重要性 :2/L1A)O
audit method 审计方法 )LP'4*
audit objective 审计目标,审计目的 J*B-*6O44
audit of financial statements 会计报表审计,财务报表审计 TEV DES
audit opinion 审计意见 #BRIp(65-6
audit period 被审计期间,被审计年度 6P{bUom?
audit plan 审计计划 jF6_yw
audit planning 编制审计计划,制定审计计划,审计计划 =3(v4E':5
audit planning stage 审计计划阶段 $0Y`>3
audit procedure 审计程序 X'OpR
audit programme 审计程序表,具体审计计划 -zK>{)Z=q
audit report 审计报告 xw*e`9vAe
audit report with a disclaimer of opinion 拒绝表示意见审计报告 fN2Sio:
audit report with a qualified opinion 有保留意见的审计报告 +`>7cy%cZ
audit report with an adverse opinion 否定意见的审计报告 ai 4 k?
audit report with dual dates 双重日期审计报告 $yO B-
audit reporting stage 审计报告阶段 _ZRmD\_t
audit responsibility 审计责任 {a[BhK'g
audit results 审计结果 7C|AiSH
audit risk 审计风险 @5Tl84@Q
audit sampling 审计抽样 FVXsu
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audit sampling techniques 审计抽样方法,审计抽样技术 *
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audit strategies 审计策略 w
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audit summary 审计总结,审计小结 eU"yF >6'
audit team 审计小组 i#:To
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audit test 审计测试 75\ZD-{T:
audit trail 审计轨迹 3,p!Fun:r
audit work 审计工作 INndTF
audit working paper 审计工作底稿 Luao?;|U
audited financial statement 审计会计报表,已审计财务报表 O?vh]o
Auditing Guidelines (the~) 审计规范指南 &N.pW=%,N
auditing standards 审计准则 O>)eir7
audit-oriented working paper (审计)业务类工作底稿 `}Y)l:G*g
authorisation 授权 kF1$
authorisation of transaction 交易的授权 ~W@dF~r
availability 可获得性 b`e_}^,c
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balance 余额;差额;平衡
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balance sheet 资产负债表 Y1cL dQn
bank 银行 W'6DwV|
bank account 银行账户,银行户头 nf
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bank statement 银行对账单 (^yaAy#4
barter transaction 易货交易,以物换物交易 E$%v);u
basis of audit 审计依据 L;:|bVH
basis of preparation (会计报表的)编制基础 K+Him]
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book of account 账目,账簿 'bbw0aB4
borrowing 借款,贷款,借债 + }"+
branch 分支,分支机构,分店 @,<jPR.
brought forward (账户余额等的)承上年,承上期,承上页 |?KYY0
budget 预算 F
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building 建筑物;大楼 Hec8pL
business conditions 业务情况,经营情况 >FE8CH!W&
business licence (企业等的)营业执照 @>2]zMFf
business relation 业务关系 GkOk.9Y,5
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