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 _*UI}JtlS
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审计词汇英汉对照 ,gk'8]
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ability to continue as a going concern 持续经营能力 0p[k7W u
acceptability 可接受性,可接受程度 4G:~|N.{p
acceptable level of detection risk 检查风险的可接受水平 ]h1.1@ >xc
acceptance of engagement 接受委托 Fc[vs52
accepting the engagement for the first time 首次接受委托 41=H&G&
access to asset 对资产的接触 @_"cMU!
according to 根据,依据,依照 d#+Nef5
account balance 账户余额 Ps.xY;Y
account for 对……进行会计处理,核算;解释 syLdm3d|
accounting 会计,会计学 EGI$=Y
accounting advisory serve 会计咨询服务 e46`"}r
accounting firm 会计师事务所 <D:q
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accounting information 会计信息,会计资料 V+D5<nICr
accounting period 会计期间 .! <yTh
accounting policies 会计政策 GU`q^q@Ea
accounting professional bodies 会计职业组织,会计职业团体 j5R0e}/r
accounting records 会计记录 +a*Ic8*
accounting responsibility 会计责任 F|6"-*[RS
accounting service 会计服务 }%}$h2:
accounting standards 会计准则 nygGI_[l
Accounting Standards for Business Enterprises 企业会计准则 T^]]z}k
accounting system 会计系统 j~Fd8]@
accounting treatment 会计处理 DqY"N]
accuracy 准确性,精确性 VF11eZ"
additional audit procedures 追加审计程序 ;]xc}4@=mg
addressee 收件人,收信人 {hN\=_6*EW
Administration of State-owned Assets (the~) 国有资产管理局 /"="y'Wx
administrative laws and regulations 行政法规 @TW:6v`
adverse impact 不利影响,负面影响 DM v;\E~D
adverse opinion 反对意见
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advisory group 咨询组,顾问组 CvRCcSJM\2
agency fee 代理费,代理费用 l'[;q '
aggregate 总计,合计为…… WFc4(Kl
alternation of document and record 变造文件和记录 p@q20>^u
alternative audit procedures 替代审计程序,备选审计程序 [mwqCW&
amend 修改,修订 3/usgw1
amortisation 摊销 6d8)]
analytical capacity 分析能力 O[$X36z
analytical procedures 分析性程序 rD$5]%Y
annual financial statements 年度会计报表,年度财务报表 cXt
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appendix 附录,附表 GQ?FUFuIoW
applicable 适用的 bA0H
applicable laws and regulations 适用的法规 m4W (h6
application systems 应用系统 :9L}jz
apply consistently 一贯地执行,一贯地实施 ?r(vXq\
appropriate 适当的,合适的; R`$jF\"`r
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appropriate authorization 适当的授权 U) xeta+
appropriateness of audit evidence 审计证据的适当性 < ~CY?
approval 批准,核准 GGwwdB\x'
assertion (会计报表上的)认定;确认 6(?@B^S>2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 p`&{NR3+
asset 资产,财产 |UlR+'rl
asset restructuring 资产重组 Fv,c8f
assignment of duties 职责的划分 8zRw\]?
assistant 助理,助理人员 ^y ', l
associated company 联属公司,联营公司 _}j>
association 联合,结合;协会,社团 WxD
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assumption 假设,假定 / QL<>g
at a given date 在某一特定时日 ?nu<)~r53
attestation 鉴证,公证 8hy1yt6t4~
attestation service 鉴证服务 aBQ --Sz
audit adjustment 审计调整 `_/1zL[
audit areas 审计领域 RF6]_-
audit conclusion 审计结论 IeChz d
audit effectiveness 审计效果 %vf;qVoA~
audit efficiency 审计效率 PDc4ok`)
audit engagement letter 审计业务约定书 tMU10=d
audit evidence 审计证据 B
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audit fee 审计费 H/W&a2R^P
audit files 审计档案 G M;uwL#
audit findings 审计中发现的事项 _{^F8
audit implementation stage 审计实施阶段 9\Rk(dd
audit mark 审计标识 Q$'\_zV
audit materiality 审计重要性 }Dcpe M?
audit method 审计方法 %Nl
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audit objective 审计目标,审计目的 ^cW{%R>XY
audit of financial statements 会计报表审计,财务报表审计 { ~{D(k
audit opinion 审计意见 +N B5Fd4
audit period 被审计期间,被审计年度 v{lDEF@2^N
audit plan 审计计划 tIBEja^l
audit planning 编制审计计划,制定审计计划,审计计划 V^.Z&7+E`_
audit planning stage 审计计划阶段 Cu$`-b^y
audit procedure 审计程序 GQ.akA_(
audit programme 审计程序表,具体审计计划 ;$!0pxL)s
audit report 审计报告 %^I 7=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ss|n7
audit report with a qualified opinion 有保留意见的审计报告 2"xhFxoD7
audit report with an adverse opinion 否定意见的审计报告 _6n za)OFH
audit report with dual dates 双重日期审计报告 zhRF>Y`
audit reporting stage 审计报告阶段 =&4eW#{LuH
audit responsibility 审计责任 9p02K@wkD
audit results 审计结果 3PzF^ 8KJ
audit risk 审计风险 6xh-m
audit sampling 审计抽样 q_;# EV
audit sampling techniques 审计抽样方法,审计抽样技术 D 5Z7?Y
audit strategies 审计策略 =5pwNi_S
audit summary 审计总结,审计小结 J{EK}'
audit team 审计小组 tUfze9m
audit test 审计测试 I.6#>=
audit trail 审计轨迹 .b*-GWx
audit work 审计工作 VJgf,
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audit working paper 审计工作底稿 kc2E4i
audited financial statement 审计会计报表,已审计财务报表 ER]C;DYX
Auditing Guidelines (the~) 审计规范指南 1*@Q~f:Uk
auditing standards 审计准则 WIwGw %_~
audit-oriented working paper (审计)业务类工作底稿 b$Bq#vdg:
authorisation 授权 +(q
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authorisation of transaction 交易的授权 |>I4(''}
availability 可获得性 QmPHf*w[
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balance 余额;差额;平衡 ^&c|z35F
balance sheet 资产负债表 1-4*YrA
bank 银行 sD XJXJZ
bank account 银行账户,银行户头 t&bE/i_T
bank statement 银行对账单 '(($dT
barter transaction 易货交易,以物换物交易 |TBKsx8
basis of audit 审计依据 LrV4^{9(
basis of preparation (会计报表的)编制基础 {}PBYXR
book of account 账目,账簿 n lvDMZ
borrowing 借款,贷款,借债 ~Oj-W6-+&,
branch 分支,分支机构,分店 *UG=dl#F#
brought forward (账户余额等的)承上年,承上期,承上页 M^A;tPw
budget 预算 K)8 m?sf/
building 建筑物;大楼 O~#OVFJ9=
business conditions 业务情况,经营情况 w\
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business licence (企业等的)营业执照 W.b?~
business relation 业务关系 TlBu3z'P
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