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 5
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审计词汇英汉对照 9A+M|;O
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 |*E"G5WZM
acceptable level of detection risk 检查风险的可接受水平 8}z3CuM
acceptance of engagement 接受委托 lM+ xU;
accepting the engagement for the first time 首次接受委托 <soj&f+
access to asset 对资产的接触 6l[G1KkV
according to 根据,依据,依照 :d({dF_k;p
account balance 账户余额 IfB/O.;Kz
account for 对……进行会计处理,核算;解释 eE9|F/-L
accounting 会计,会计学 6F-JK1i
accounting advisory serve 会计咨询服务 9`INC~h
accounting firm 会计师事务所 n.Vtc-yZU
accounting information 会计信息,会计资料 N]u2ql&
accounting period 会计期间 T`Ro)ORC
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accounting policies 会计政策 `Hd9\;NJ
accounting professional bodies 会计职业组织,会计职业团体 ?@3&dk~ni
accounting records 会计记录 >HIt}Zh
accounting responsibility 会计责任 }!=U
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accounting service 会计服务 >-zkB)5<,#
accounting standards 会计准则 @?d?e+B
Accounting Standards for Business Enterprises 企业会计准则 0d`5Gy_ D%
accounting system 会计系统 +;6)
accounting treatment 会计处理
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accuracy 准确性,精确性 ~lk@6{`l|1
additional audit procedures 追加审计程序 3&9zGy{V+
addressee 收件人,收信人 ?} X}#
Administration of State-owned Assets (the~) 国有资产管理局 1 KB7yG-#6
administrative laws and regulations 行政法规 $`v+4]
adverse impact 不利影响,负面影响 8 ?" Ze(
adverse opinion 反对意见
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advisory group 咨询组,顾问组 )7w@E$l"
agency fee 代理费,代理费用 uOFnCy 4
aggregate 总计,合计为…… ig$jKou
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alternation of document and record 变造文件和记录 obYn&\6
alternative audit procedures 替代审计程序,备选审计程序 niQcvnT4b
amend 修改,修订 !%wdn33"
amortisation 摊销 9N1#V
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analytical capacity 分析能力 Q)T+r~#2B
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 qg)qjBQwA
appendix 附录,附表 0#
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applicable 适用的 9M]^l,
applicable laws and regulations 适用的法规 (Z
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application systems 应用系统 6J"(xT
apply consistently 一贯地执行,一贯地实施 )^
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appropriate 适当的,合适的; Otxa<M+"
征用,挪用 lZvS0JS
appropriate authorization 适当的授权 !3?yG
appropriateness of audit evidence 审计证据的适当性 .OV-`TNWj
approval 批准,核准 Zd+>
assertion (会计报表上的)认定;确认 c(E,&{+E
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;b|
asset 资产,财产 S?2YJl8B
asset restructuring 资产重组 p>&S7M/9
assignment of duties 职责的划分 2md.S$V$,
assistant 助理,助理人员 gZ*hkKN6
associated company 联属公司,联营公司 4]IKh,jT
association 联合,结合;协会,社团 >"b[r
assumption 假设,假定 ?lyltAxs'
at a given date 在某一特定时日 V pH|R
attestation 鉴证,公证 ZHcONYAr
attestation service 鉴证服务 5v+L';wx[T
audit adjustment 审计调整 /L$NE$D} "
audit areas 审计领域 N"K\ick6J
audit conclusion 审计结论 IW mHp]
audit effectiveness 审计效果 j)BQMtt&U
audit efficiency 审计效率 #?Wo <]i
audit engagement letter 审计业务约定书 OiF ]_"
audit evidence 审计证据 4ODX5If
audit fee 审计费 "\<P$&`HA
audit files 审计档案
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audit findings 审计中发现的事项 w_GLC%|7
audit implementation stage 审计实施阶段 `^zQ$au'u
audit mark 审计标识 YLigP"*~^
audit materiality 审计重要性 5Fh8*8u6hL
audit method 审计方法 2$3kKY6$e
audit objective 审计目标,审计目的 xh`Du|jvm
audit of financial statements 会计报表审计,财务报表审计 t%:G|n Sz
audit opinion 审计意见 @~hz_Nm@8
audit period 被审计期间,被审计年度 ,uO?;!t
audit plan 审计计划 YMK>+y[+4
audit planning 编制审计计划,制定审计计划,审计计划 }`#Bf
audit planning stage 审计计划阶段 n{
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audit procedure 审计程序 1MpX] j8C#
audit programme 审计程序表,具体审计计划 juXC?2c
audit report 审计报告 zaBG=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 tbY SK
audit report with a qualified opinion 有保留意见的审计报告 p[b7E`7
audit report with an adverse opinion 否定意见的审计报告 -C=]n<ak
audit report with dual dates 双重日期审计报告 "s${!A)
audit reporting stage 审计报告阶段 [C2kK *JZ
audit responsibility 审计责任 7Y)s#FJ
audit results 审计结果 }Py<qXH
audit risk 审计风险 bYK]G+
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audit sampling 审计抽样 O8iu+}]/6
audit sampling techniques 审计抽样方法,审计抽样技术 tfsh!)u?
audit strategies 审计策略 98=XG1sQ@
audit summary 审计总结,审计小结
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audit team 审计小组 GgT=t)}wu
audit test 审计测试 bIq-1
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audit trail 审计轨迹 ;*_I,|A:Xr
audit work 审计工作 ~yd%~|
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 H8(C>w-'
Auditing Guidelines (the~) 审计规范指南 y.
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auditing standards 审计准则 z(#=
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audit-oriented working paper (审计)业务类工作底稿 w9'H.Lq
authorisation 授权 #.~.UHt
authorisation of transaction 交易的授权 ^971<B(v
availability 可获得性 'H|;%J6d>
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balance 余额;差额;平衡 ]S*E
balance sheet 资产负债表 |b,zw^!e['
bank 银行 MwN1]d|6
bank account 银行账户,银行户头 )ynA:LXx
bank statement 银行对账单 #%;<FFu\
barter transaction 易货交易,以物换物交易 WT I 'O
basis of audit 审计依据 {7/ A
basis of preparation (会计报表的)编制基础 Z"4VHrA
book of account 账目,账簿 @ca#U-:g
borrowing 借款,贷款,借债 Vvx a.B
branch 分支,分支机构,分店 {jrZ?e-q
brought forward (账户余额等的)承上年,承上期,承上页 </8be=e7p
budget 预算 #*[,woNk
building 建筑物;大楼 R%qX_m\0
business conditions 业务情况,经营情况 .QNjeMu.
business licence (企业等的)营业执照 SIj6.RK
business relation 业务关系 _!|=AIX
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