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 &Y@),S9
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审计词汇英汉对照 ,7cw%mQA
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ability to continue as a going concern 持续经营能力 !21G$[H
acceptability 可接受性,可接受程度 72RTEG
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acceptable level of detection risk 检查风险的可接受水平 ~]no7O4
acceptance of engagement 接受委托 =e
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accepting the engagement for the first time 首次接受委托 ?glx8@
access to asset 对资产的接触 sF)$<[w
according to 根据,依据,依照 !wE% <Fh
account balance 账户余额 ?s>_^xfD
account for 对……进行会计处理,核算;解释 m Qx1co
accounting 会计,会计学 #t1? *4.p
accounting advisory serve 会计咨询服务 &S
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accounting firm 会计师事务所 "qC3%9e
accounting information 会计信息,会计资料 q1YNp`]0i8
accounting period 会计期间 ~)$R'=
accounting policies 会计政策 4J`-&05O
accounting professional bodies 会计职业组织,会计职业团体 Yur}<>`(
accounting records 会计记录 ^F?B_'
accounting responsibility 会计责任 c"knzB vy
accounting service 会计服务 f%_$RdU
accounting standards 会计准则 a}` M[%d7
Accounting Standards for Business Enterprises 企业会计准则 ! 1?u0
accounting system 会计系统 .$d:c61X
accounting treatment 会计处理 [7x;H
accuracy 准确性,精确性 #p;<X|Hc}8
additional audit procedures 追加审计程序 8hy1yt6t4~
addressee 收件人,收信人 D->E& #
Administration of State-owned Assets (the~) 国有资产管理局 ^"4?Q
administrative laws and regulations 行政法规 w=-{njMz6&
adverse impact 不利影响,负面影响 $A74V[1^
adverse opinion 反对意见 k}kwr[
advisory group 咨询组,顾问组 tjV63`LD
agency fee 代理费,代理费用 MW^FY4V1m
aggregate 总计,合计为…… (?uK
alternation of document and record 变造文件和记录 .
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alternative audit procedures 替代审计程序,备选审计程序 t3}_mJ
amend 修改,修订 l0yflFGr
amortisation 摊销 D5@}L$u
analytical capacity 分析能力 vm*9xs
analytical procedures 分析性程序 *3RD\.jPX
annual financial statements 年度会计报表,年度财务报表 z,C>Rh9Id
appendix 附录,附表 >~_>.R+{
applicable 适用的 u
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applicable laws and regulations 适用的法规 ZA_~o
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application systems 应用系统 ;CL
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apply consistently 一贯地执行,一贯地实施 uVZm9Sp
appropriate 适当的,合适的; z-0
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appropriate authorization 适当的授权 26_PFHQu4
appropriateness of audit evidence 审计证据的适当性 )i39'0a
approval 批准,核准 M>RLS/r>d
assertion (会计报表上的)认定;确认 )"P.n-aF
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Nt<Ac&6
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asset 资产,财产 \sVzBHy d
asset restructuring 资产重组 =&4eW#{LuH
assignment of duties 职责的划分 ;SA+|,
assistant 助理,助理人员 3\<(!yY8
associated company 联属公司,联营公司 6xh-m
association 联合,结合;协会,社团 [daR)C
assumption 假设,假定 [sPLu)q2
at a given date 在某一特定时日 \q-["W34
attestation 鉴证,公证 M
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attestation service 鉴证服务 TxkvHi
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audit adjustment 审计调整 u4=ulgi
audit areas 审计领域 lg (>n&
audit conclusion 审计结论 n
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audit effectiveness 审计效果 /xA`VyHO
audit efficiency 审计效率 6NFLk+kqN
audit engagement letter 审计业务约定书 K}S=f\Q]
audit evidence 审计证据 z"
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audit fee 审计费 MhFj>t
audit files 审计档案 {2|sk9?W
audit findings 审计中发现的事项 P!~&Ei
audit implementation stage 审计实施阶段 <&M5#:u
audit mark 审计标识 QmPHf*w[
audit materiality 审计重要性 xdsF! Zb
audit method 审计方法 7x
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audit objective 审计目标,审计目的 ON_GD"
audit of financial statements 会计报表审计,财务报表审计 sD XJXJZ
audit opinion 审计意见 #>$w9}gFi
audit period 被审计期间,被审计年度 BxxqzN+
audit plan 审计计划 BS3BJwf;
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audit planning 编制审计计划,制定审计计划,审计计划 i6h0_q8
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audit planning stage 审计计划阶段 LTD;
audit procedure 审计程序 O
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audit programme 审计程序表,具体审计计划 `p^xdj}
audit report 审计报告 @(tiPV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O
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audit report with a qualified opinion 有保留意见的审计报告 N
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audit report with an adverse opinion 否定意见的审计报告 l]e7
audit report with dual dates 双重日期审计报告 0jefV*3qpB
audit reporting stage 审计报告阶段 vr>Rd{dm
audit responsibility 审计责任 vi.q]$ohbV
audit results 审计结果 q/tC/V%@(
audit risk 审计风险 V:4($
audit sampling 审计抽样 p7)b@,
audit sampling techniques 审计抽样方法,审计抽样技术 0.t1p(x;
audit strategies 审计策略 1Yv#4t
audit summary 审计总结,审计小结 K*
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audit team 审计小组 o{QPW
audit test 审计测试 flfE~_
audit trail 审计轨迹 pe@/tO&I
audit work 审计工作
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audit working paper 审计工作底稿 h5#V,$
audited financial statement 审计会计报表,已审计财务报表 t3$+;K(
Auditing Guidelines (the~) 审计规范指南 Ed~2Qr\65
auditing standards 审计准则 *8QGv6*vQ
audit-oriented working paper (审计)业务类工作底稿 &5wM`
authorisation 授权 .hXdXY
authorisation of transaction 交易的授权 Y{#m=-h
availability 可获得性 rU1{a" {
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balance 余额;差额;平衡 W%7m3/d
balance sheet 资产负债表 [R[Suf
bank 银行 S)\%.
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bank account 银行账户,银行户头 D3%`vqu&
bank statement 银行对账单 u>-!5=D8
barter transaction 易货交易,以物换物交易 bQM_rqjJGw
basis of audit 审计依据 NCysYmt
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 s8N\cOd#i
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 7[ra#>e8'
brought forward (账户余额等的)承上年,承上期,承上页 @=[SsS
budget 预算 ]LhNP}c
building 建筑物;大楼 DV/P/1E
business conditions 业务情况,经营情况 FLekyJmw
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business licence (企业等的)营业执照 @v,qfT*k7
business relation 业务关系 G?6[K&w
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